Aviation industry. Characteristics of an aviation enterprise Types of aviation enterprises

INCOME OF AVIATION TRANSPORT ENTERPRISES

The goal of any commercial organization is to make a profit. Its value is influenced by the relationship between the organization’s income and expenses.

Enterprise income is an increase in economic benefits as a result of the receipt of assets and/or repayment of liabilities, leading to an increase in the capital of the enterprise, with the exception of statutory contributions of participants (owners of property).

In accordance with current legislation, all income of enterprises is divided into two groups: income from ordinary activities and other income (Table 2).

Table 2

Income from ordinary activities		Other income
Revenue from passenger transportation, paid luggage and cargo	Income from the rental of aircraft and other fixed assets
Revenue from mail transportation	Income related to participation in the authorized capital of other organizations, including interest and other income on securities
Income from aeronautical chemical works	Proceeds from the sale of fixed assets and other assets other than cash, except currency, goods
Income from forest aviation work (fire fighting, forest patrolling, etc.)	Interest received for the provision of funds for use (deposit), as well as interest for the bank’s use of funds in the current account
Fines, penalties, penalties for violation of contract terms
Assets received free of charge, including under a gift agreement
Proceeds for compensation of losses caused to the enterprise

Features of the formation of certain types of income are as follows.

Income from the transportation of passengers, paid luggage and cargo is determined on the basis of official tariffs, taking into account discounts provided; tariffs agreed upon bilaterally; preferential tariffs.

Income from mail transportation is determined on the basis of established tariffs in rubles (settlements in foreign currency are carried out between postal departments of countries) and the amount of mail transported or planned for transportation.

Income from leasing an aircraft to other users is determined by the amount rent, based on the rental rate per 1 hour, aircraft flight hours per month and rental period.

Income from passenger and cargo charter flights is determined based on the cost of a flight hour and hours flown by type of aircraft under contract or agreement. Income from possible additional loading of charter flights is taken into account separately. Transportation revenues can be grouped by airline, country, group of country, aircraft type; for charter flights - through travel agencies.

Expenses of an enterprise are a decrease in economic benefits as a result of the disposal of assets and/or the emergence of liabilities, leading to a decrease in the capital of the enterprise, with the exception of a decrease in statutory contributions by decision of participants (owners of property).

The difference between total income and total costs determines the financial result of the enterprise. If the income exceeds the expenses of the enterprise, then it makes a profit, otherwise it makes a loss.

The mechanism for generating financial results (Fig. 1) is contained in the “Profit and Loss Statement”. The enterprise forms four indicators of profit, differing in size and functional purpose: balance sheet, gross, taxable, net.

Rice. 1. Formation of financial results of the enterprise

The profit remaining at the disposal of the enterprise is distributed in the following areas, presented in Figure 2.

For enterprises operating in the form of joint stock companies, the creation of a reserve fund is mandatory. In funds social sphere(social development fund, material incentive fund) funds are reserved for social and material incentives of the workforce.

Firstly, characterizes the economic effect, obtained as a result of the activities of the enterprise. But it is impossible to evaluate all aspects of an enterprise’s activities using profit. There cannot be such a universal indicator. That is why, when analyzing the production, economic and financial activities of an enterprise, a system of indicators is used.

Secondly, profit has stimulating function. Its content is that it is both a financial result and the main element of the financial resources of the enterprise. The actual provision of the principle of self-financing is determined by the profit received. The share of net profit remaining at the disposal of the enterprise after paying taxes and other obligatory payments must be sufficient to finance the expansion of production activities, scientific, technical and social development of the enterprise, and material incentives for employees.

Thirdly, profit is one of the sources of budget formation different levels. It goes to budgets in the form of taxes and, along with other revenues, is used to finance the satisfaction of joint social needs, to ensure that the state fulfills its functions, and state investment, production, scientific, technical and social programs.

Airline performance assessment

When assessing the efficiency of airlines, it is recommended to use the profit (loss) indicator from the operation of aircraft on the airline in question in rubles and foreign currency, determined by the difference between income from all types of transportation and operating costs for the airline in rubles (foreign currency).

Under conditions comparable to the performance of the enterprise (based on the procedure for converting foreign currency into rubles for accounting purposes or other established procedure), when assessing the efficiency of the airline, indicators are used and have the following expression:

v absolute economic effect – profit (loss) - total, incl. in rubles and foreign currencies (with the conversion of various foreign currencies into rubles, grouped as freely convertible, closed, clearing settlements);

v relative efficiency - the profitability of the airline, obtained as a percentage by dividing the total amount of profit (in a single currency - rubles) by operating costs (total amount in a single currency - rubles) for the airline.

In international business practice, the rate of return indicator is widely used, which is the ratio of profit to capital invested - the total of the balance sheet. In practice, relative performance indicators can also be used:

– profitability ratio (profitability), determined by the ratio of the amount of profit from ordinary activities to the volume of work (services) performed - revenue, minus VAT;

– the rate of return (profitability) of the capital used, determined by the ratio of profit to the cost of invested capital (or net asset value);

– asset turnover ratio, determined by the ratio of sales volume to the cost of capital (the value of assets).

Planning of income from the transportation of passengers, cargo, mail is carried out on the basis of forecasting transportation in individual directions, taking into account their structure by type, applied tariffs, currency groups, etc.

Aviation enterprise

(eng. aircraft enterprise) - in the air legislation of the Russian Federation, regardless of its organizational and legal form and having the main goals of its activities to carry out for a fee air transport passengers, baggage, cargo, mail and (or) performance of aviation work (Article 61 of the Code of the Russian Federation *). Creation of A.P. on the territory of the Russian Federation with the participation of foreign capital is allowed under the conditions that the participation of foreign capital does not exceed 49% of the authorized capital of the enterprise, its director is a citizen of the Russian Federation and the number foreign citizens in the governing body of A.p. does not exceed 1/3 of the composition of the governing body. Peculiarities commercial activities Russian and foreign A.P., as well as individual entrepreneurs, are determined according to the rules of Chapter. IX WHO of the Russian Federation.

Large legal dictionary. Akademik.ru. 2010.

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Concept and factors of location of aviation industry enterprises

The history of the development of the aviation industry began at the beginning of the 20th century. During the First World War it developed as the largest industry. The aviation industry experienced greater growth in the period 1939-1945. It is the most concentrated branch of modern industry. It is part of the military-industrial complex (MIC).

Definition 1

The aviation industry is an industry in which research, scientific development, construction and testing of prototypes, serial production are carried out aircraft and their elements (engines and other equipment).

The scientific, technical and production potential of the aviation industry is the basis for the development of other industries: metallurgical, radio engineering, electrical engineering, etc.

Note 1

The aviation industry is of great general economic and defense importance for the state. Modern aircraft manufacturing is one of the most promising areas of economic development in developed countries.

In the military-industrial complex, the aviation industry is represented by 220 enterprises and 150 scientific organizations. Most of them are located in the Volga region and the Urals. At large industrial bases, finished products are assembled from supplied parts and assemblies. The key factors for locating production plants are the availability of qualified specialists and transport infrastructure. Development and design are carried out in design bureaus in Moscow and the Moscow region. In addition to the construction of amphibious aircraft. They are being developed in Taganrog. In addition, remoteness from borders with other states, ensuring complete safety for the population, as well as the availability of cheap resources (electricity, aluminum, etc.).

Global aviation industry

World aviation originated and began to develop rapidly at the beginning of the last century. The main motive for its development is the military industry. Therefore, the aviation industry was initially formed as a military industry, and later began to produce aircraft for civilian purposes. The development of this industry is determined by the number of permanent military government orders and the possibility of exporting equipment to other states.

The global aviation industry includes the following areas: development; production; trial; repair, disposal of aircraft; disaster investigation.

Note 2

The aviation industry has a high degree of capital intensity, which determines its high monopolization of the industry. There are 3-4 aircraft manufacturing companies represented in leading countries. Fierce competition promotes mergers and consolidation of even large enterprises within one country. The main goal of integration is to strengthen power and confront other states

The leaders in the civil aircraft industry are the most well-known companies today. The American company Boeing is one of the leaders in the production of large civil aircraft for long-distance flights. Its main competitor is the European organization Airbus. And Russia poses considerable competition to American and European aircraft.

For military purposes, the main developers of airplanes and helicopters are the United States and Russia. But there are also successful developments in other countries. In particular, Israel is considered a leader in the production of unmanned aircraft (UAVs). America also adopted the French Harier aircraft.

The structure of the global aviation industry includes:

production various types airplanes and helicopters;
engine manufacturing;
development and production of avionics (electronic equipment).

The most important branches of the aviation industry are aircraft and helicopter manufacturing. These areas are represented in more than 20 countries. Large airliners are produced in the USA, B Western Europe and in some CIS countries and Russia. Aircraft for up to 100 passengers for intracontinental flights are produced in Brazil, China and Canada.

Recently, the production and sale of light civil aircraft for ensuring safety and security, searching for people and objects, as well as for sports, medical and business purposes has been of great importance.

The place and role of the aviation industry in the Russian economy

In the USSR, the aviation industry began to develop after the Soviet government decree on the nationalization of aircraft factories in 1918. At this time, the country had 15 small aircraft factories with 10 thousand employees, as well as one aerohydrodynamic institute. The Soviet aviation industry reached its peak of growth during World War II.

Note 3

Currently, the aviation industry of the Russian Federation occupies a leading position in the world in terms of production volumes of civil and military aircraft. This is one of the most high-tech areas of industry with a large number highly qualified workers.

On the territory of Russia there are more than 20 large serial production enterprises, four pilot and experimental aircraft manufacturing companies, aircraft factories for repairing equipment and manufacturing various units. The largest factories are the Irkutsk Aviation Plant (IAZ) and the Nizhny Novgorod Sokol Plant.

Structure and location of the main branches of the Russian aviation industry:

enterprises producing aircraft engines (Perm, Samara, Kazan, Moscow, Omsk);
aircraft manufacturing enterprises (Irkutsk, Novosibirsk, Voronezh, Ulyanovsk);
construction of helicopters (Moscow, Kazan, Rostov).

On the territory of the Russian Federation there is a United Aircraft Corporation, which includes the largest aircraft production enterprises, as well as Oboronprom ( large companies for the construction of helicopters and engines).

Despite rapid development industry, the aviation industry faces a number of challenges:

lack of funding;
weakening of human resources;
growth of accumulated debt;
non-reimbursement of costs for work in progress within the framework of government defense orders.

To solve these problems, government intervention is necessary. To ensure defense, the government is trying to invest heavily in the development and production of military aircraft and development civil aviation. Innovative research, production, testing and other bases are being created. Models of Russian aircraft are not inferior to foreign ones, and even superior according to some criteria.

In modern society, there are several completely independent types of transport. Their division is due to the difference vehicles, which are used to move cargo and passengers, as well as various natural environment their operation. Transport system Russia is a large and complex economic complex located throughout the country. It includes: land transport (railway, road), water transport (sea and river), air and pipeline.

The concept of "air transport" exists as an alternative to ground and aquatic species transport using a different medium for transportation. Air transport has certain advantages over other modes of transport: high speed of movement of passengers and cargo; shortening the route, which has a significant impact on saving time for the delivery of passengers and cargo; speed of air traffic organization; high maneuverability and adaptability of air transport to various transportation objects and their seasonal fluctuations. Special role air transport also determine the regularity and versatility of transportation regardless of the time of year and climatic conditions, high carrying capacity of aircraft.

“The term “air transport” is widely used in practice, denoting transport activities carried out in the airspace using aircraft as rolling stock.” The term “aviation” is traditionally used to refer to activities in airspace.

Activities in the field of aviation have various goals, objectives and means of its implementation. One of the most significant goals aviation activities is an activity aimed at satisfying the interests and needs of individuals and legal entities in air transportation, protecting their rights to safe, high-quality and economical air transportation. This goal is achieved through the use of civil aviation, which in turn is divided into general aviation, used free of charge, and commercial civil aviation. The main purpose of commercial civil aviation is to provide air transportation of passengers, baggage and cargo for a fee.

Air transportation is understood as “transport movement in the airspace of cargo or a person, carried out through the movement of an aircraft along an established air line (route).”

Traditionally, there are two main types of air transportation - domestic and international. Domestic air transportation means air transportation in which the point of departure, destination and all points of landing are located in the territory of Russian Federation. Air transportation is recognized as international, in which the place of determination and the place of destination, regardless of whether or not there is a break in transportation or overloading, are located respectively either on the territories of two states or on the territory of one state, if a landing point (points) is provided on the territory of another state .

Domestic air transport, in turn, can be regular or irregular; interregional and intraregional, as well as business and corporate.

Scheduled air transportation - transportation carried out on regular flights, that is, on aircraft flights operated in accordance with a schedule published in the prescribed manner, including transportation on additional flights, that is, on flights operated in addition to the schedule by dates and the same route along which it is operated regular flight. Non-scheduled air transportation - transportation performed on non-scheduled (charter) flights, that is, on aircraft flights operated outside the published schedule in accordance with the air transportation agreement concluded between the customer and the airline or other operator.

Interregional air transportation - domestic air transportation (regular - scheduled and charter) on established air lines between points located in regions assigned to various regional departments of the Federal Aviation Service (FAS) of Russia (currently - Federal agency air transport of the Russian Federation). Intraregional air transportation - domestic air transportation (regular - scheduled and charter) on established air lines between points located in the region assigned to one regional department of the FAS Russia.

Business transportation - charter air transportation by orders of legal entities and individuals, carried out on specially equipped civilian aircraft with a number of passengers up to 15 people. Corporate transportation is air transportation performed by the owner of the aircraft (operator) on a non-commercial basis (to meet their own needs and requirements without obtaining commercial benefits).

International treaties and national legislation of states divide international air transport into two categories: scheduled and non-scheduled.

Regular air transportation is carried out through regular flights by airlines specially designated by the state along lines stipulated in the relevant international treaty. At the same time, after the state has appointed an airline to fly on the agreed routes, it must notify the other party to the agreement about this in writing. The latter, in turn, is often obliged to provide such an airline with operational permission to fly, provided that scheduling and tariff issues are agreed upon.

The Council of the International Civil Aviation Organization "in 1952 defined scheduled international air services as a series of flights operated through airspace over the territory of more than one State by aircraft for the purpose of transporting passengers, cargo and mail for remuneration, each flight being open to any person; they involve transportation between the same two or more points, either according to a published schedule or on flights so regular or frequent that they constitute an apparent systematic series."

Non-scheduled international air transport - "air transport carried out through non-scheduled (occasional, one-time) flights, that is, other than regular flights, carried out on a schedule with a certain frequency between certain points. The most common type of non-scheduled air transport is air charter." "Irregular flights are carried out on the basis of special permission, but in recent years Some states have begun to enter into bilateral agreements on non-scheduled air services."

International air transport between Russia and foreign countries outside the CIS - transportation performed on international flights to these countries and between these countries, i.e. on flights consisting of one or several international flight legs. At the same time, if there is international flight domestic stage of the flight, this stage is considered as international. A flight phase refers to the flight of an aircraft from the moment of takeoff until the next landing on a given flight.

International transportation between Russia and the CIS countries - transportation performed on flights to these countries, as well as between these countries. If there is a domestic leg on an international flight to the CIS countries, this leg is considered international with the CIS countries. In the case of a flight with landings both on the territory of the CIS countries and on the territory of other foreign countries outside the CIS, these transportations are considered as international between Russia and foreign countries outside the CIS.

Air transportation is carried out by air transportation entities having different legal status. The Air Code established the concepts of aviation enterprise, operator and carrier.

An aviation enterprise is a legal entity, regardless of its organizational and legal form and form of ownership, whose main goals of its activity are to carry out air transportation of passengers, baggage, cargo, mail and (or) perform aviation work for a fee. Operator - a citizen or legal entity who owns an aircraft, under lease or on another legal basis, uses this aircraft for flights and has an operator’s certificate (certificate). Carrier is an operator who has a license to carry out air transportation of passengers, baggage, cargo or mail on the basis of air transportation contracts.

As follows from the above definitions of subjects of air transportation activities, an aviation enterprise acts as a generic, generalizing concept, since, if it has the appropriate licenses and certificates, it can operate both as an operator and as a carrier. At the same time, only commercial civil aviation operators operating on a reimbursable basis can be classified as aviation enterprises.

The main distinguishing feature between an operator and a carrier is the different nature of their activities. An operator who does not have the appropriate license is entitled to carry out only non-commercial (corporate) transportation or other non-commercial activities in the field of aviation involving the operation of aircraft. According to Part 5 of Article 9 of the RF CC, having a license in this case is not necessary.

In accordance with Appendix No. 2 to the order of the Federal Aviation Service of March 18, 1998 No. 74 “On the implementation of additional licensing requirements,” air transportation entities are classified on the following basis:

a) air carriers - federal airlines with the right to operate international flights;
b) air carriers - airlines of regional importance with the right to operate international flights; c) air carriers local significance; d) air carriers business aviation;
e) corporate aviation operators.

Air carriers - airlines of federal significance with the right to operate international flights (federal airlines) - air carriers operating the entire volume regular transportation on international air routes to non-CIS countries, a large part (over 70%) of regular transportation to the CIS countries and interregional transportation, as well as international.

Air carriers - airlines of regional significance with the right to operate international flights (regional airlines) - air carriers that perform only interregional scheduled flights and seagulls, regular flights to the CIS countries, as well as international and domestic charter flights.

Air carriers of local significance (local air carriers) are air carriers that perform only intraregional transportation and part of interregional transportation on class 3-4 aircraft.

Business aviation carriers are air carriers that provide business transportation. Corporate aviation operators are operators performing corporate transportation.

Airline classification

In accordance with the definition given in Art. 61 of the Air Code of the Russian Federation, an aviation enterprise is understood as a legal entity, regardless of its organizational and legal form of ownership, whose main goals of its activity are to carry out for a fee the air transportation of passengers, baggage, cargo, mail and (or) the performance of aviation work.

According to the form of ownership, airlines are public, private, and corporate, as well as mixed with the participation of foreign capital.

State airline is an airline that is wholly owned by the state or in which the state owns a controlling stake. There are practically no airlines left with 100 percent state ownership. As a rule, the controlling stake owned by the state ranges from 51 to 75 percent.

Private airline is an airline owned by one person or family. An example is the Transaero airline, which is owned by the Pleshakov family.

Corporate airline is an airline owned by shareholders. In this case, a controlling stake may belong to one person who actually manages the airline.

Mixed airline - This is, as a rule, a joint venture with foreign capital. The creation of an aviation enterprise on the territory of the Russian Federation with the participation of foreign capital is permitted provided that the share of participation of foreign capital does not exceed 49 percent of the authorized capital of the airline, its director is a citizen of the Russian Federation and the number of foreign citizens in the governing body of the airline does not exceed one third of the composition of the governing body. In other countries, the percentage of foreign ownership of an airline varies. So, in the UK it is 33%, in the USA – no more than 25%.

Based on the nature of their flights, airlines are divided into domestic, international and mixed.

Domestic airlines operate flights only within their own countries.

International airlines carry out transportation only in international airspace.

Based on the range and direction of flights, airlines are divided into mainline, regional, local and computer.

Long-haul airlines operate both international and domestic flights over a distance of 3,000 km or more. Mainline airlines include, for example, airlines operating transatlantic, transamerican, transpolar, transasian, transpacific and other interregional air transportation.

Regional airlines operate intraregional flights over a distance of no more than 3,000 km, both within one country and internationally. Regional transportation includes transportation between Scandinavian countries, intra-European, intra-African transportation, etc.

Local airlines are generally domestic airlines operating on routes of less than 1,000 km.

Based on the type of main transportation, airlines are divided into passenger, cargo and mixed.

Passenger airlines operate aircraft equipped for the transport of passengers. As a rule, in addition to passengers, they also transport cargo and mail in special cargo compartments.

Cargo airlines only operate freight transport on specially equipped aircraft. A small number of airlines are purely cargo carriers. The largest of them are: DHL, TNT, UPS, Federal Express, etc.

Most airlines are mixed airlines and carry out all types of transportation. A number of the largest of them have their own cargo branches: Lufthansa Cargo, Air Canada, etc.

Airlines are divided by type of operation for regular and charter.

Regular airlines operate flights according to a set schedule on airlines strictly defined by the government of the country or by intergovernmental agreements. Regular airlines may also operate additional, charter and special flights.

Charter airlines carry out irregular air freight transportation on the basis of special contracts between carriers and customers. Such transportation can be carried out both between points connected with each other by regular by air, and between points not connected by regular airlines.

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