Types of aviation enterprises. Development of an aviation enterprise. § transport services

1. For the purposes of this Code, an aviation enterprise means entity regardless of its organizational and legal form and form of ownership, which has the main objectives of its activities to carry out, for a fee, air transportation of passengers, baggage, cargo, mail and (or) the performance of aviation work.

2. Creation on the territory Russian Federation of an aviation enterprise with the participation of foreign capital is allowed under the conditions if the share of participation of foreign capital does not exceed forty-nine percent of the authorized capital of the aviation enterprise, its head is a citizen of the Russian Federation and the number of foreign citizens in the governing body of the aviation enterprise does not exceed one third of the composition of the governing body.

3. Operator - a citizen or legal entity that owns an aircraft by right of ownership, on lease terms or on any other legal basis, using the specified aircraft for flights and having an operator's certificate (license).

Operator requirements are determined by federal aviation regulations.

4. The use by an individual, legal entity of an aircraft for the purposes specified for state aviation and (or) experimental aviation, as well as the use of a light civil aircraft of general aviation or an ultralight civil aircraft of general aviation does not entail an obligation for an individual to obtain , the legal entity of the operator's certificate (certificate) or an equivalent document of this certificate (certificate).

Comments to Art. 61 VZK RF

In accordance with the Federal Aviation Regulations "Certification requirements for commercial operators civil aviation... Certification procedures "the operator has an organizational structure, aircraft (on the basis of ownership, on a lease or on other legal basis), aviation personnel and production facilities for organizing, operating and supporting flights in accordance with the requirements of regulations governing civil aviation. He is must also have aircraft in the number determined by the turnover schedule for the performance of air transportation and the planned flight program aircraft taking into account their reservation.

The operator must ensure that there is a production base equipped to organize and carry out necessary work for maintaining the airworthiness of aircraft, analyzing flight information, collecting and processing data on the reliability of aviation technology and flight safety, recording and storing operational and technical documentation and number documentation for the main and component products of aircraft, operational management and control of aircraft flights, training aviation personnel. And also confirm the availability of sufficient financial resources and property for the safe operation of aviation equipment and maintaining the required level of airworthiness of aircraft, including the availability of a repair fund, for organizing and ensuring flights of declared aircraft and the quality of services provided, as well as for organizing training of aviation personnel. The applicant (operator) develops and implements in its organization a flight operations manual, a maintenance manual and a quality manual containing rules, procedures and standards for the organization, operation and maintenance of flights established and accepted for execution by the operator's aviation personnel.

The operator must have an aeronautical information service or appoint a responsible person if the provision of aeronautical information is carried out under contracts with third parties. An operator for obtaining a certificate develops a business plan containing a justification for the possibility of fulfilling the planned flight program within 24 months and ensuring that the costs of its implementation without income within three months from the start of work are covered. The operator needs to organize flight operations in accordance with the requirements of the regulations governing the activities of civil aviation.

The use of civil aircraft for flights for general aviation purposes by a legal entity or an individual who does not have a GA operator certificate is not allowed. The GA operator certificate is issued and renewed for a period of up to 5 years. At the initial registration of the applicant as a GA operator with the right to perform international flights, the GA operator certificate is issued for a period of up to 2 years. The GA operator license cannot be issued for two or more legal or individuals but also cannot be transferred by one legal or natural person to another. The issuance of GA operator licenses, the extension of their validity period and (or) amendments to the GA operator licenses are carried out by interregional territorial administrations and territorial administrations air transport Ministry of Transport of Russia.

The use of the airspace of the Russian Federation is carried out by the GA operator in accordance with the requirements of the air legislation of the Russian Federation and the flight operations rules established in civil aviation. The GA operator (applicant) organizes in accordance with the requirements established in civil aviation:

creation of the necessary base for storing aircraft, performing work to maintain their airworthiness and storing operational, technical and number documentation for the main and component parts of aircraft;

maintenance and repair of declared aircraft;

registration of data on aircraft failures and malfunctions;

accounting of aircraft operating time;

processing of flight information if there are flight recorders on board the aircraft;

medical, meteorological, aeronautical and other types of flight support;

provision (implementation of measures) of aviation security.

Aircraft belonging to the GA operator (applicant), declared for flights for general aviation purposes, are allowed to operate with airworthiness certificates (airworthiness certificates), state registration certificates. Aircraft are equipped in accordance with the established requirements to perform the declared types of flights in the declared regions. An application for registration as a GA operator and extension of the validity period of the GA operator certificate is submitted to the appropriate territorial air transport authority of the Ministry of Transport of Russia at the main base of the applicant's (GA operator) aircraft used for general aviation purposes, in the form. The GA operator's certificate comes into force from the date indicated in it. Copies of the GA operator certificate, applications and documents attached to it are stored in the territorial air transport authority of the Ministry of Transport of Russia, which issued the GA operator certificate. Information on the issuance of the GA operator certificate, its extension or amendments to the GA operator certificate is sent by the territorial air transport authority of the Ministry of Transport of Russia within 3 working days to the specially authorized body in the field of civil aviation in electronic form via telecommunication channels in the established format in the amount application data for entering into the consolidated information database. In case of violation by the GA operator of the restrictions set forth in the appendix to the GA operator certificate, which is an integral part of the specified certificate, the rules for the operation of aircraft, as well as the rules for the use of the airspace of the Russian Federation and the rules of flight operations or their provision, threatening the safety of flights and (or) aviation security, the territorial air transport authority of the Ministry of Transport of Russia, which issued the GA operator certificate, may impose restrictions on the GA operator certificate, its validity may be suspended or the GA operator certificate may be canceled.

Aviation enterprise

(English 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, the implementation of air transportation of passengers, baggage, cargo, mail and (or) the performance of aviation work for a fee (Article 61 of the Aircraft Code of the Russian Federation *). Creation on the territory of the Russian Federation of A. p. with the participation of foreign capital is allowed under the conditions if the participation of foreign capital does not exceed 49% of the authorized capital of the joint stock company, its head is a citizen of the Russian Federation and the number of foreign citizens in the governing body of the joint stock company. does not exceed 1/3 of the composition of the governing body. Features of the commercial activities of Russian and foreign companies, as well as individual entrepreneurs are determined according to the rules of Ch. IX Carriage of the Russian Federation.

Big Law Dictionary... Academic.ru. 2010.

See what an "Aviation Enterprise" is in other dictionaries:

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

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

"The term" air transport "is widely used in practice, denoting by it transport activities carried out in airspace using aircraft as rolling stock." Traditionally, the term "aviation" has been used to refer to activities in airspace.

Aviation activities have different goals, objectives and means of implementation. One of the most significant goals of aviation activities is activities aimed at meeting 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 implemented through the use of civil aviation, which in turn is subdivided into general aviation, used free of charge, and commercial civil aviation. The main purpose of commercial civil aviation is to carry out air transportation of passengers, baggage and cargo for a fee.

Air transportation is understood as "transport movement in the airspace of a cargo or a person, carried out by 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, point of destination and all points of landing are located on the territory of the Russian Federation. International air transportation is recognized in which the place of determination and the place of destination, regardless of whether or not there is a break in carriage or transhipment, are respectively located either on the territories of two states or on the territory of one state, if a point (points) of landing on the territory of another state is provided. ...

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

Regular air transportation - transportation carried out on regular flights, that is, on aircraft flights operated in accordance with the 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 by which 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 an 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 the regions assigned to various regional departments of the Federal Aviation Service (FAS) of Russia (currently - the Federal Air Transport Agency of the Russian Federation). Intraregional air transportation - domestic air transportation (regular - on schedule 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, performed on specially equipped civil aircraft with up to 15 passengers. Corporate transportation - 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 transportation into two categories: regular and non-scheduled.

Regular air transportation is carried out by means of regular flights by airlines specially designated by the state on the lines stipulated in the relevant international agreement. At the same time, after the state has appointed the airline for flights on the agreed lines, it must inform the other party to the agreement about this in writing. The latter, in turn, is often obliged to provide such an airline with an operational permit for flights, provided that the issues of the schedule and tariffs are agreed.

The Council of the International Civil Aviation Organization "in 1952 defined regular international air transport as a series of flights that are carried out through air space over the territory of more than one state by aircraft for the purpose of transporting passengers, cargo and mail for a fee, and each flight is available to any person; they involve transfers between the same two or more points, either in accordance with published timetables, or on flights so regular or frequent that they represent a clear systematic series. "

Irregular international air transportation - "air transportation carried out by means of irregular (episodic, one-time) flights, that is, other than regular, performed on a schedule with a certain frequency between certain points. The most common type of non-scheduled air transportation is air charter." "Non-scheduled flights are operated on the basis of special permission but in recent years some states have begun to conclude bilateral agreements on non-scheduled air services. "

International air transportation 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. Moreover, if available on international flight domestic flight stage, this stage is considered international. A flight stage is understood as the flight of an aircraft from the moment of take-off to the moment of 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 an internal flight stage on an international flight to the CIS countries, this stage is considered as 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 transportation are considered as international between Russia and foreign countries outside the CIS.

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

An aviation enterprise is a legal entity, regardless of its organizational and legal form and form of ownership, which has the main objectives of its activities to carry out air transportation of passengers, baggage, cargo, mail and (or) to perform aviation work for a fee. Operator - a citizen or legal entity that owns an aircraft on the basis of ownership, on a lease basis or on any other legal basis, using this aircraft for flights and having an operator's certificate (license). Carrier - an operator who is licensed to carry out air transportation passengers, baggage, cargo or mail on the basis of air carriage contracts.

As follows from the above definitions of subjects of air transportation activities, an aviation enterprise acts as a generic, generalized concept, since with the presence of appropriate licenses and certificates it can carry out its activities 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 of the operator from the carrier is the different nature of their activities. An operator that does not have an appropriate license is entitled to carry out only non-commercial (corporate) transportation or other non-commercial aviation activities involving the operation of aircraft. According to part 5 of article 9 of the VK RF, a license is not required in this case.

In accordance with Appendix No. 2 to the Order of the Federal Aviation Service No. 74 dated March 18, 1998 "On the introduction of additional licensing requirements", air transportation entities are classified on the following grounds:

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

Air carriers - airlines of federal importance with the right to perform international flights (federal airlines) - air carriers performing the entire volume of regular traffic on international air lines to non-CIS countries, a large (over 70%) part of regular traffic to CIS countries and interregional traffic, as well as international ...

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

Air carriers of local importance (local air carriers) - air carriers performing only intraregional transportation and part of interregional transportation on class 3-4 aircraft.

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

Classical management defines the goal as the desired state of the system or the result of its activity, achievable within a certain time interval. The goals must be reflected in the development perspective of the system. The goals of the socio-economic system are largely determined by the conditions of the external environment. Goal setting translates the company's strategic vision and direction into specific objectives related to the firm's production and performance. Goals represent the commitment of the firm's management to achieve certain results at a certain time.

Fig. 4. Dynamics of changes in RF GDP for 2005-2008 and forecast of changes for 2009-2010.

They explain exactly how much, what and when to do it. They direct attention and energy to what needs to be achieved.

Eight key spaces can be identified within which an organization defines its goals.

1. Market position. Market goals can be gaining leadership in a certain market or its segment, increasing the company's market share, strengthening the company's competitive status.

2. Innovation. Targets in this area are associated with the definition of new ways of doing business, the development of the production of new goods, the use of new technologies.

3. Performance. More efficient is the company that ensures the production of products at a lower cost. For any company, such indicators as labor productivity, energy intensity, resource conservation are important.

4. Resources. The need for all types of resources is determined, and goals are formulated regarding the expansion or reduction of the resource base, ensuring its stability, reducing the company's dependence on one source of raw materials.

5. Profitability. These goals are associated with achieving a certain level of profitability, ensuring a given level of profit, as a rule, are expressed in quantitative terms.

6. Management aspects. Ensuring effective management is the goal of any organization with a long-term perspective. Attracting outstanding managers to work, creating an appropriate organizational culture, creating management systems for operating in unforeseen situations are just some of the factors that affect the effectiveness of the management process.

7. Personnel. The goals in relation to personnel can be associated with the preservation of jobs, ensuring a certain level of remuneration, improving working conditions and motivation, reducing staff turnover, and raising the level of qualifications.

8. Social responsibility. Nowadays, most economists recognize that individual firms should focus not only on increasing profits, but also on developing generally accepted values.

The airline's goals are formulated and established based on its mission, the defined values ​​and goals of the owners, as well as the top management of the company. Formally, the goal of an airline can be written in the form of a vector of tasks, the elements of which are quantitative indicators, the implementation of which in the aggregate can be interpreted as the implementation of the mission, for example, the amount of profit, profitability of sales.

In general, goals should have the following characteristic properties.

1. Concreteness and measurability. By expressing its goals in concrete and measurable forms, management creates a fixed frame of reference.

for subsequent decisions and assessment of not only the quality of work on the provision of transport services, but also the implementation of control functions.

2. Orientation in time and fixity of the planning horizon. Long-term goals can have a planning horizon of the order of 5-7 years, medium-term goals from one to five years, short-term goals - one year.

3. Achievability. Determination of a goal that exceeds the potential capabilities of the airline, either due to insufficient resources, or due to the negative effect of external factors, can lead to the transition of the airline to a crisis state and, as a consequence, to catastrophic consequences.

It should be noted that the multiplicity of the airline's goals must be interconnected and interdependent, i.e. the actions and decisions necessary to achieve one goal must impede the achievement of another goal.

The strategic planning process can be considered successful to the extent that the top management of the airlines is involved in formulating sound planning goals, as well as in which these goals reflect the capabilities of the enterprise and are adequate in relation to the influences of environmental factors.

In general, the goals reflect the desire of the management of the airline to work in a certain direction and differ from most of the tasks being solved, which are quantitatively measured parameters.

According to the National Association of Business Aviation of Russia (NADA), at the beginning of 2008 there were 224 re-equipped Russian-made aircraft in operation. In total, 7 types of airliners are involved: An-74, Il-62M, Il-96-300 (presidential aircraft), Tu-134, Tu-154, Yak-40, Yak-42 and a relatively new turboprop model M-101. Naturally, even the newest machines, with the exception of the M-101 and Il-96-300, were produced no later than the very beginning of the 1990s. Despite the fact that aircraft with a significant residual resource are chosen for use in business aviation, most of them have managed to work decently on regular routes, in particular this applies to the most popular Tu-134 and Yak-40, which together make up more than 3/4 of the aircraft fleet. YES RF.

The issue of fleet renewal is most acute precisely for the owners who operate domestically produced cars. In addition, many aircraft do not comply with European limits on engine noise and emissions, and as a result, entry into European countries is closed for them. In terms of measures to replace the fleet with this moment there are two possibilities. First, it is the purchase of imported aircraft. However, in terms of cost, only "age" business jets from the secondary market, the salons of which are much more modest in size, are at the level of the currently popular domestic models. In addition, in this case, all the same questions arise - import duties, registration and maintenance difficulties. Secondly, the purchase of new domestic aircraft, the production of which is now being established.

Until now, corporate and VIP aircraft were created by redesigning the cabin from short-haul and medium-haul airliners - Tu-134, Tu-154, Yak-40, Yak-42. However, the assembly of new such machines for VIP-variants is not performed, the life cycle of old liners is coming to an end, and their conversion into business-variants is carried out less and less often. Among the new projects in Russia, only interiors have been developed VIP class for the Tu-204 and Tu-214 aircraft family. In addition, JSC " Civil aircraft Sukhoi (Sukhoi) is working on corporate and VIP versions based on the Sukhoi SuperJet 100. At the beginning of this year, the representatives of the Sukhoi unveiled plans for the production of a business version of this aircraft. SSBJ (abbreviation taken from literal translation into english type aircraft - Supersonic Business Jet). Previously, the project bore the designation C-21. Its layout was exhibited back in 1999 at the Paris Air Show. Then the cost of work on this project was estimated at $ 1 billion. But so far the project is at the zero stage of development. The SCAC intends to implement it with the involvement of foreign partners, negotiations are already underway with a number of key Western manufacturers of business jets (rumors about such negotiations with Dassault Aviation have already leaked to the press). Preliminary technical characteristics of SSBJ: number of seats - from six to ten, design cruising speed - up to Mach 2, flight range - over 7 thousand km. According to SCAC estimates, SSBJ should be highly popular with potential buyers even at a rather high price - $ 50-80 million per car.

Foreign aircraft in the fleet of the DA RF. According to the classification offered by the Planet Jet Guide catalog of aircraft and helicopters for business aviation, in the fleet of foreign-made aircraft owned by Russians, you can find aircraft of almost all classes - business airliners, long-haul, large, medium, small and turboprop aircraft. The only thing missing is ultralight jet aircraft, a relatively recent segment of the global market. Representatives of the upper price segment - large long-haul aircraft and business airliners - modified versions of regular aircraft - have an absolute priority. In total, they account for 62% of the fleet, 33% are for medium business jets, for small and turboprop aircraft - 2% and 3%, respectively. Models of Canadian aircraft manufacturer Bombardier Aerospace in Russian park occupy a solid 39%, following the Canadians, Hawker Beechcraft is in the top five with 15% (including models produced by British Aerospace and Raytheon Aircraft), followed by Dassault Falcon (14%), Gulfstream Aerospace (11%) and Embraer (8% ).

Helicopters in the AF DA RF fleet occupy a significant niche. At the end of 2007, the helicopter fleet consisted of about 1960 aircraft with an average service life of about 20 years. Moreover, of the helicopters listed in the register, only 923 fly. From year to year, these figures are gradually changing towards a decrease, but the proportion is still preserved. Throughout the previous decades, operators have preferred to upgrade their fleet by upgrading existing helicopters rather than purchasing new ones. However, this channel is exhausting its possibilities.

From 1998 to 2005, of all helicopter technology produced in Russia, only 12 units entered the ranks of domestic civil aviation. In 2006, with the order of 14 Mi-8AMT from Gazpromavia, there was a tendency for large Russian operators to purchase domestic helicopter products. In 2008, UTair signed a contract with Ulan-Ude Aviation Plant for the financial lease of 40 Mi-171 helicopters to replace part of the outdated Mi-8T fleet. The delivery of the first 20 vehicles was scheduled for 2008. Thus, the ratio of domestic deliveries of Russian vehicles to the volume of exports, which traditionally accounted for the lion's share of sales of domestic manufacturers (mainly due to military products, as well as modifications of the Mi-8 and Ka-32), is beginning to change. If in 2007 Russian companies produced 121 helicopters, then the plan for 2008 envisages an increase in production volumes by 45%, in 2009 - by another 25%. Perhaps a further increase in the growth rate of production is associated with the organization of an assembly line for the model under a license from a Western developer: negotiations are currently underway with AgustaWestland regarding a multipurpose AW139 (take-off weight of 6.4 tons). The most justified optimism is inspired by Russia's position in the middle class segment, one of the confirmation of this is the issuance by EASA in 2007 of a limited airworthiness certificate for the Ka-32A11BC helicopter and the expected receipt of a type certificate from EASA this year.

At the same time, prices for Russian equipment are already approaching world prices. Western manufacturers offer a symmetrical answer: deliveries of foreign-made helicopters to Russia are growing at a noticeable pace. UTair signed a contract with Eurocopter for 15 EC175 multifunctional helicopters with a take-off weight of 7 tons, with an option for another 15 aircraft. EC175 - a new joint European-Chinese program; commissioning of this model is scheduled for 2011. In terms of the number of ordered helicopters, UTair has outstripped such world players as Bristow Helicopters and VIH Helicopters. At the same time, a protocol of intent was signed with subsidiary the European helicopter manufacturer, Eurocopter-Vostok, on the purchase of 20 Ecureuil AS350 VZ and the creation of a maintenance and repair center and a training center for flight personnel.

The middle segment evokes more or less justified optimism, the situation in the light segment is much worse. A few flying examples of the Ka-26 are living out their days. Of the approximately 550 Mi-2s listed in the register, no more than 120 fly. According to Nikolai Osipov, head of the helicopter department of the GosNIIGA, in the next two or three years, after the engines run out of the remaining resource, the "twos" will finally go out of the game: engine repairs are unjustifiably expensive , and work on remotorization has not yet been crowned with success. However, the economics of the Mi-2 operation casts doubt on the expediency of attempts to revive this program. They are being undertaken only because the Russian aviation industry has not yet mass-produced any alternatives. Of course, Western manufacturers have something to fill this niche with. Of course, import duties somewhat restrain the development of the market, but there are no hopes for their cancellation or reduction, so the future owners are ready for such costs. Moreover, many owners of piston Robinson R44 are gradually looking at more serious technology. Bell bets on BeLL 427 and on new model light helicopter Bell 429, Eurocopter is witnessing an increase in demand for twin-engine vehicles EC135 and EC145.

The problem of the ban on flights over cities remains, but in this regard, hope finally dawned in the past year. Flights over Yekaterinburg are allowed as a precedent. Moreover, the construction of helicopter pads has intensified throughout the territory of the Russian Federation: sites are being built around Moscow and in St. Petersburg, Yekaterinburg, planned in Novosibirsk, Leningrad and Tver regions, Krasnodar Territory, Yamalo-Nenets Autonomous District. Perhaps this will contribute to the growth of demand for charter helicopter services, the market for which is not yet developed.

INCOME OF AIR TRANSPORT ENTERPRISES

The purpose of any commercial organization is to make a profit. Its value is formed under the influence of the ratio between the income and expenses of the organization.

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

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

table 2

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

Revenues from the carriage of passengers, paid baggage and cargo are determined on the basis of official tariffs, taking into account the discounts provided; tariffs agreed on a bilateral basis; preferential rates.

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

The income from leasing the aircraft to other users is determined by the amount rent based on the rental rate for 1 hour, the number of hours flown by the aircraft per month and the rental period.

Revenues for passenger and cargo charter flights are determined based on the cost of a flight hour and flight hours by type of aircraft under a contract or agreement. The income from the possible additional loading of charter flights is separately taken into account. Transportation revenues can be grouped by airlines, countries, groups of countries, aircraft types; for charter flights - by travel agencies.

An enterprise's expenses 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 authorized contributions by the decision of the participants (property owners).

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 - a loss.

The mechanism for generating financial results (Fig. 1) is contained in the “Profit and Loss Statement”. The company generates four indicators of profit that differ in size and functionality: balance sheet, gross, taxable, net.

Rice. 1. Formation of the financial results of the enterprise

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

For enterprises operating in the form of joint stock companies, the creation of a reserve fund is mandatory. Funds in the social sphere (social development fund, material incentive fund) reserve funds allocated for social and material encouragement of the labor collective.

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 activity with the help of profit. There cannot be such a universal indicator. That is why a system of indicators is used in the analysis of production, economic and financial activities of an enterprise.

Secondly, profit has stimulating function... Its content lies in the fact that it is both the financial result and the main element of the financial resources of the enterprise. The real 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 mandatory payments should be sufficient to finance the expansion of production activities, scientific, technical and social development of the enterprise, material incentives for employees.

Third, the profit is one of the sources of budgeting different levels. It enters the budgets in the form of taxes and, along with other income receipts, is used to finance the satisfaction of joint social needs, to ensure the fulfillment by the state of its functions, state investment, production, scientific and technical and social programs.

Airline performance assessment

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

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

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

v relative efficiency - the airline's profitability, 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 invested capital - the total of the balance sheet. In practice, relative performance indicators can also be used:

- the coefficient of profitability (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);

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

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