Restructuring of airlines based of their division into business units and allocation of industrial park at vacant production areas

Аuthors

Panagushin V. P.^1*, Chaika N. K.^2**

1. Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia
2. ,

*e-mail: panagushin@mai.ru
**e-mail: n.k.chaika@gmail.com

Abstract

The article discusses the methodology of restructuring the aircraft manufacturing enterprises based on their division into business units and allocation of industrial park at vacant production areas.

The authors identified three groups of methods of manufacturing assets of aviation enterprises restructuring, and suggested the ways of carrying out the restructuring of aircraft manufacturing enterprises production assets according to the selected groups.

The article presents the performed analysis of the reasons for the unprofitability of the enterprises of aviation industry and determines the groups of factors, which cause it: design-engineering, economic, financial, in-house governance. To eliminate the causes of unprofitability we suggest a package of measures concerning utilization of free production facilities. The basic measure is the restructuring of production assets based on the integration of the plant and industrial park.

For restructuring of production assets of enterprises of the aviation industry we considered normative and legislative acts making provision for such restructuring. We considered the following concepts:, technological park, technological park in the sphere of high technologies, industrial park, business park, technopolis, cluster (technology area), and revealed the differences between these structures.

Examples of creation of technological park at the aircraft-building enterprises are given.

Such concepts as anchor and invited residents are introduced.

We suggest a technological park management structure based on financial accounting centers (FAC), and allocation of functions between FAC and technological park executive heads. We outlined as well the functions of the treasury (accounting and finance center), and showed the ways for increasing the profitability of a profit-center. We assigned to such methods: cost saving, functional and cost analysis of the products to the effect of cost reduction and increase of income and bonus.

The article suggests allocation of functions between FAC and avionic technological park executive heads, and highlights these functions.

Keywords:

restructuring of productive assets, technopolis, industrial park, cluster of financial accounting centers, invited residents, the governance structure of aviation industrial park

References

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