Types of aviation enterprises. Aviation factories and aircraft manufacturers. Basic provisions of the charter

1. For the purposes of this Code, an aviation enterprise is understood as 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.

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

3. Operator - a citizen or legal entity who has an aircraft by right of ownership, on a lease basis or on another legal basis, uses the specified aircraft for flights and has an operator’s certificate (certificate).

Operator requirements are determined by federal aviation regulations.

4. The use by an individual or a 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 ultra-light civil aircraft of general aviation does not entail the obligation for the individual to receive , legal entity of the operator's certificate (certificate) or a document equivalent to this certificate (certificate).

(Clause 4 as amended by Federal Law dated July 18, 2006 N 114-FZ)

Russian aviation enterprises and Russian individual entrepreneurs have the right to carry out commercial activities in the field civil aviation in the presence of licenses obtained in accordance with Article 9 of this Code.

1. Foreign aviation enterprises, international operating agencies and foreign individual entrepreneurs have the right to carry out commercial activities in the field of civil aviation in the manner established by the legislation of the Russian Federation and international treaties of the Russian Federation.

2. When carrying out international air transportation within the territory of the Russian Federation and (or) performing aviation work, foreign aviation enterprises, international operating agencies and foreign individual entrepreneurs must obtain appropriate licenses.

The issuance of such licenses is carried out in accordance with Article 9 of this Code.

3. In relation to a foreign aviation enterprise, an operator’s certificate (certificate) or a document equivalent to a certificate (certificate) issued by an authorized body of a foreign state and complying with international standards recognized by the Russian Federation, as well as international treaties of the Russian Federation, is recognized as valid.

4. Foreign aviation enterprises may open their representative offices on the territory of the Russian Federation in accordance with the legislation of the Russian Federation and (or) international treaties of the Russian Federation.

5. Foreign aviation enterprises, international operating agencies and foreign individual entrepreneurs do not have the right to:

accept passengers, luggage, cargo and mail on board aircraft on the territory of the Russian Federation for air transportation to the territory of a foreign state or transport them to the territory of the Russian Federation from the territory of a foreign state, unless otherwise provided by an international treaty of the Russian Federation or issued in the manner established by the Government Russian Federation, one-time permits from the authorized body in the field of civil aviation;

accept passengers, luggage, cargo and mail on board aircraft on the territory of the Russian Federation for air transportation within the territory of the Russian Federation without permission from the authorized body in the field of civil aviation, issued in the manner established by the Government of the Russian Federation.

(as amended by Federal Law dated August 22, 2004 N 122-FZ)

(as amended by Federal Law dated April 5, 2011 N 51-FZ)

1. The provision of services in the field of civil aviation is carried out on a paid basis (tariffs, fees), unless otherwise provided by the legislation of the Russian Federation.

2. List of tariffs for services in the field of civil aviation and fees for these services, rules for the formation of the specified tariffs and fees, rules for collecting fees calculated on the basis of the specified tariffs and fees for services in the field of civil aviation, as well as rules for the sale of tickets, issuance of freight bills and others transportation documents are established by the authorized body in the field of civil aviation.

3. Tariffs for civil aviation services related to the sphere of natural monopoly and rates of fees for these services are established in accordance with the legislation of the Russian Federation on natural monopolies.

4. Rates of charges for air navigation services for flights of aircraft of airspace users are established by the federal executive body authorized to carry out legal regulation in the field of state regulation of prices (tariffs) for goods (services) and control over their application.

The procedure for state regulation of charges for air navigation services for flights of aircraft of airspace users is established by the Government of the Russian Federation.

5. Payments for air transportation of passengers, baggage, cargo and mail are set by carriers.

6. Payment for air transportation carried out on the basis of an aircraft charter agreement (air charter) is established on a contractual basis.

1. Control over the activities of aviation enterprises and individual entrepreneurs, including foreign aviation enterprises, international operating agencies and foreign individual entrepreneurs, is carried out by the authorized body in the field of civil aviation. Control is carried out over compliance with the legislation of the Russian Federation and international treaties of the Russian Federation, as well as the requirements of relevant certificates and licenses.

(as amended by Federal Law dated August 22, 2004 N 122-FZ)

2. If an aviation enterprise or individual entrepreneur fails to comply with the requirements specified in paragraph 1 of this article, except for cases of violation of the requirements of the relevant license or carrying out activities without an appropriate license, if obtaining it is mandatory, the following measures may be applied to such enterprise or such individual entrepreneur :

1) deprivation of the relevant permit, certificate or suspension or restriction of the validity of these documents;

2) other measures of influence established by the legislation of the Russian Federation.

(clause 2 as amended by Federal Law dated November 8, 2007 N 258-FZ)

3. In the event that an aviation enterprise or individual entrepreneur violates the requirements of the relevant license or carries out activities without the appropriate license, if obtaining it is mandatory, the enforcement measures established by the legislation of the Russian Federation may be applied to such an enterprise or such individual entrepreneur.

(Clause 3 introduced by Federal Law dated November 8, 2007 N 258-FZ)

Air Code RF establishes the legal basis for the use of the airspace of our state and activities in the field of aviation. Regulates the tasks of meeting the needs of citizens and the economy in air transportation (maximum impeccable quality of services), in aviation work, in the defense and security of the state, in protecting its interests, and flight safety air transport, in aviation and environmental safety. Regulates the investigation procedure aviation accidents and incidents (determining the causes of the emergency, taking measures to prevent it in the future). Deals with issues such as aviation personnel, international aircraft flights, liability of the carrier, operator and shipper, etc.

This Code establishes the legal basis for the use of the airspace of the Russian Federation and activities in the field of aviation. State regulation of the use of the airspace of the Russian Federation and activities in the field of aviation is aimed at ensuring the needs of citizens and the economy in air transportation, aviation work, as well as ensuring the defense and security of the state, protecting the interests of the state, aircraft flight safety, aviation and environmental safety.

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1 . AboutGeneral characteristics of the enterprise

1.1 Organizationlegal form of the enterprise

Kazan Aviation Production Association named after. S.P. Gorbunov is one of the largest enterprises in the aviation industry; it was founded on May 14, 1927.

Organizational form of KAPO named after. S.P. Gorbunova is a state enterprise. The constituent documents are the charter approved by the authorized state body (State Committee of the Republic of Tajikistan for State Property Management).

Industry affiliation of SE KAPO im. S.P. Gorbunova is a defense industry enterprise. Over the 70 years of its existence, 34 types of modifications of combat and civil aircraft were mastered and produced, such as ANT-3, ANT-4, ANT-5, ANT-6, ANT-40, Li-2, Pe-2, Pe-8 , Tu-4, Tu-6, Tu-22, Tu-104, Il-62, Il-62 m, Tu-22 m, Tu-160 with a total number of more than 18,000 units. Among them are the world's first aircraft "Maxim Gorky", ANT-9 and Tu-104.

In order to increase production efficiency and meet growing requirements for the reliability and efficiency of aviation equipment, existing production sites were reconstructed and new production sites were built, and technological processes were improved using new equipment and mechanization.

A modern production building was built and put into operation, which housed the corresponding services and mechanized warehouses: unit assembly, mechanical shops, electron beam welding, and electric harness shops.

Currently, the enterprise has a complex of equipment for all types of production: procurement and stamping, mechanical, aggregate and assembly, galvanic, composite, rubber and plastic production, as well as testing and laboratory equipment.

1.2 Basic provisions of the charter

1.1. Open Joint Stock Company “Kazan Aviation Production Association named after. S.P. Gorbunov" (hereinafter referred to as the Company) was established in accordance with the Federal Law "On the Privatization of State and Municipal Property" dated December 21, 2001 No. 178-F3 by transforming the federal state unitary enterprise "Kazan Aviation Production Association named after. S.P. Gorbunov" into an open joint-stock company, on the basis of the Decree of the Government of the Russian Federation dated April 20, 2006 No. 224 "On measures to implement the Decree of the President of the Russian Federation dated February 20, 2006 No. 140 "On the open joint-stock company "United Aircraft Corporation" and operates in accordance with the Civil Code of the Russian Federation, Federal Law No. 208-F3 dated December 26, 1995 “On Joint Stock Companies”, other current legislation of the Russian Federation and this Charter.

The company was created without a limitation on the period of activity. The Company is a commercial organization.

1.2. Name of the Company:

1.2.1. Full corporate name of the Company

§ in Russian: Open Joint Stock Company “Kazan Aviation Production Association named after S.P. Gorbunova";

§ on English: JOINT STOCK COMPANY “KAZAN AVIATION PRODUCTION ASSOCIATION named after S.P. GORBUNOV."

1.2.2. Abbreviated corporate name in Russian: OJSC KAPO im. S.P. Gorbunova."

1.3. Location of the Company: Russian Federation, Republic of Tatarstan, 420036, Kazan, st. Dementieva, 1.

Goals and activities

2.1. The main goal of the Company is to generate profit and use it most effectively for the economic and social development of the Company.

2.2. Society has civil rights and bears the responsibilities necessary to carry out any types of activities not prohibited by the federal laws of the Russian Federation.

The Company may engage in certain types of activities, the list of which is determined by the federal laws of the Russian Federation, only on the basis of a special permit (license).

2.3. The main activities of the Company are:

· production of helicopters, airplanes and other aircraft;

· provision of services for installation, maintenance, repair and restoration of aircraft and aircraft engines;

· production of other parts and accessories of aircraft;

· activities of air transport not subject to a schedule;

· other auxiliary activities of air transport;

· activities of terminals (airports, etc.), airport management;

· air traffic control;

· operation of runways, hangars, etc.;

· aircraft ground handling activities;

· processing of metal products using basic technological processes of mechanical engineering;

· protection of information constituting state secrets;

· storage and warehousing of oil and its refined products;

· organization of cargo transportation;

· other auxiliary transport activities;

· transport handling of containers;

· storage and warehousing of other cargo;

· activities of canteens at enterprises and institutions;

· construction of sports and tourist (recreational) boats;

· production of other furniture;

· production of other products not included in other groups;

· renting out your own real estate.

2.4. The Company has the right to carry out any other types of activities not prohibited by law.

Production structure of the enterprise.

The complex of production divisions of an organization for enterprise management and employee services, their number, the magnitude of the relationship and the ratio between them in terms of the size of occupied space, the number of employees and bandwidth represent the general structure of the enterprise. The production divisions of an enterprise - workshops, areas, service facilities and services (directly or indirectly involved in the production process), the connections between them, taken together, constitute its production structure. It determines the level of labor productivity, production costs, operating efficiency natural resources and technology under given technical, economic and economic-geographical conditions of material production.

In production departments, main products, components, materials and semi-finished products, spare parts for servicing products during operation are manufactured, undergo control checks, and are produced various types energy for technological purposes.

The divisions serving workers include the housing and communal services department, its services, a canteen, a health center, and a recreation center

Since 1996, the production of consumer goods has been united into an independent structural division, which has made it possible to increase the range of manufactured products.

The main workshops include:

mechanical shops - 2,3,16,33,34,62,67,72,73

welding shop - 45

aggregate shops - 4,9,48,59,85

protective coating workshop - 29.79

procurement shops - 17,18,37,78

thermal shop - 11

workshops, non-metal processing parts - 23,26,28,32

forging and foundry shops - 20.35

Auxiliary workshops - 10,12,13,15,19,21,22,24,25,31,43,52,54,55, 56,61,68,69,70.95.

A certain place in the structure is occupied by warehouses, sanitary facilities and communications.

Design and technological departments play a special role in the production structure. They have developed drawings, technological processes, and carry out experimental development work.

The workshops include main and auxiliary areas. For example, in a mechanical shop the following main areas are organized: turning, milling, turret, grinding, metalworking. An auxiliary area is a tool storage room.

The enterprise has a mixed type of production structure, which is characterized by the presence of main workshops, organized both according to the subject principle and according to the technological principle. For example, workshops 1,4,5 and 6 are organized according to a technological principle, and workshops 2 and 3 according to subject matter. The production structure is influenced by a number of factors:

industry affiliation of the enterprise - the range of products, its design features, materials used, methods of obtaining and processing workpieces;

simplicity of design and manufacturability of the product;

level of requirements for product quality;

type of production, level of its specialization and cooperation;

composition of equipment and technological equipment;

universal, special, non-standard equipment, conveyor or automatic lines;

centralized or decentralized organization of equipment maintenance, its current repair and technological equipment;

the ability of production to quickly and without large losses adapt to the production of new products in a changed product range;

the nature of the production process in the main and auxiliary workshops.

The main ways to improve the production structure:

search and implementation of a more advanced principle for constructing workshops;

maintaining a rational relationship between main, auxiliary workshops and service areas;

constant work to rationalize the plant layout;

ensuring proportionality between all parts of the enterprise:

Bureau of Analysis of Financial and Economic Activity;

Bureau of Costs and Standards;

price bureau for main products (price bureau 1);

price bureau for other products (price bureau 2);

Bureau of Statistical Accounting and Reporting.

Responsibilities between department employees are distributed and regulated by the head of the department in accordance with these regulations.

2. Main activities

§ production of civil and military aircraft,

§ repair and after-sales service of civil and military aircraft,

§ supply of spare parts for civil and military aircraft,

§ maintenance and repair of aircraft and other aviation equipment,

§ production and sale of industrial and technical products, consumer goods,

§ transport services,

§ performance of work and provision of paid services to the population and organizations,

§ construction services,

§ other types of activities provided for by the association’s charter.

3. Brief description results of the actionof the enterprise in 2010

enterprise aviation charter

In 2010, the association transferred the TU-214 aircraft No. 64517 into operation by the Russian Air Traffic Control Department, the 1st stage of the Tu - 214 No. 64519 OJSC "Radio Engineering Concern "Vega", in addition, the Tu - 160 No. 704 and Il - 62M, the stage of work on the overhaul of the Tu - 160 No. 504 aircraft was completed, defect detection was carried out and dismantling work was carried out on the Tu - 160 No. 703 aircraft.

The operating organizations carried out the necessary modifications according to the bulletins, and supplied spare parts.

A total of 16 Tu-214 aircraft have been in operation since the start of production, including:

- five in State Customs Committee "Russia"

- one for Krasnoyarsk Airlines

- five at Dalavia

- three in Transaero

- one in the UDP of the Russian Federation

- one in OJSC Radio Engineering Concern Vega

Table 1

In 2010, the required amount of equipment was manufactured, further equipment of production continues to increase the production of aircraft.

At the end of the reporting period, the work in progress of the Tu-214 aircraft is characterized by the following:

- at the flight test site - 2 aircraft (64511, 64520)

- in the final assembly shop - 5 aircraft (64514, 64519, 64521, 64522, 64524)

- in aggregate production - 3 aircraft (64523, 64525, 64526)

- a reserve of parts, components and assemblies has been created for the assembly of subsequent aircraft.

At the same time, the limiting factors for increasing the production of Tu-214 special-purpose aircraft still remain:

§ untimely receipt by the association of technical documentation for special purpose Tu-214 aircraft;

§ large volumes of modifications during the production of special-purpose aircraft;

§ increased costs of maintaining infrastructure due to increased energy prices;

§ high increase in prices for materials, semi-finished products, components, engines, the increase in the cost of 1 aircraft kit for the reporting period is 6% with virtually unchanged aircraft prices;

§ maintenance of mobilization capacities: actual costs amount to 92.0 million rubles, reimbursement of costs is only 5.99 million rubles;

§ shortage of highly qualified specialists.

Consumer goods were shipped for a total amount of 26,231 thousand rubles, including: 238 Kazanka-5M4, 5M7 boats, 23 Kazanka 6M boats. The growth rate of shipment volume by 2009 was 69.5%.

Reasons: In 2010, the production of the Kazanka 5M4 boat was suspended and the development of production and production of the modernized Kazanka 5M7 boat began. A temporary certificate for the production of 200 boats was received. It is planned to complete certification in 2011.

The number of total personnel decreased by 484 people over the year, including 449 people in industrial personnel. The average headcount for the year was 5,982 people, including PPP 5,874 people. The average monthly salary per employee increased by 3% and amounted to 15,938 rubles, for industrial personnel - 15,517 rubles. There are no arrears in payment of wages.

The production volume of Tu-214 aircraft for the period from 2003 to 2010 is shown in Table 1, from which it follows that in 2010 there was a decrease in the production of Tu-214 aircraft in conventional machines by 0.35.

In 2010, two Tu-214 aircraft were delivered, while it was planned to deliver three. This aircraft is Tu - 214 special. appointment (the second in a series of PUs) will be transferred to the Administration of the President of the Russian Federation in February 2011.

The main reason for postponing the delivery date is the certification and acceptance tests of the first Tu-214 PU aircraft, and the elimination of comments based on the results of these tests. In connection with this, changes were made to the technical documentation, which affected the delivery time of the 2nd Tu-214 PU aircraft.

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Aviation factories– enterprises engaged in pilot construction and serial production of aircraft, on-board systems and equipment, and aircraft engines.

Aircraft manufacturing is an independent branch of mechanical engineering, specializing in the production of highly complex products that require high-precision processing. Aviation factories are closely connected by production cooperation both among themselves and with enterprises in other industries, receiving from them a variety of semi-finished products and structural materials (standardized parts, bearings, wheels, radiators, axle shafts, landing gear, propellers, gas and water pipes, etc.) necessary for the production of final products. The largest Russian aircraft factories are integrated into the United Aircraft Corporation (UAC), founded in 2006.

For the production of aircraft, not only metals (aluminum, copper, brass, bronze, etc.) and light alloys are used, but also large number a variety of non-metallic materials, represented by various types of wood, fabrics, leather and its substitutes, glass, plastics, varnishes, adhesives, rubber and products made from it, etc.

The main production processes in aircraft manufacturing are presented:

• procurement of parts;
• their processing;
• assembly of individual components and assemblies;
• assembly of the whole product.

Aviation factories use the following shop organization systems:

• aggregate, or subject-specific, in which each workshop is engaged in the production of any large aircraft unit, starting with blanks for it and ending with its assembly and finishing (such a system provides for the organization of fuselage, center section, chassis-frame, etc. workshops);
• technological, or functional, in which factory workshops are grouped taking into account the similarity of technologies, in each workshop certain technological operations necessary for the production of all aircraft units are performed: for example, in the blanking and stamping workshop they process sheet metal, in the mechanical workshop - machining of parts, in metalworking and welding - processing and welding of components, in workshops for detailed and aggregate assembly - assembly of parts and assemblies, etc.
• mixed, recognized as the most rational, in which procurement shops are organized on a technological basis, and assembly production operates on an aggregate basis.

The first aviation enterprises in Russia appeared in 1909-1911: aircraft production was carried out by the Dux plant in Moscow, the First Russian Aeronautics Partnership “S.S. Shchetinin and company" and the Russian-Baltic Carriage Works in St. Petersburg. Until 1917, there were 15 aircraft factories in Russia with a total number of employees of about 10 thousand. In 2009, 400 thousand people worked at 106 aircraft industrial enterprises, of which about 100 thousand were employed by the UAC. In 2011, there were 29 civil aircraft were produced.

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 organization air traffic; high maneuverability and adaptability of air transport to various transportation objects and their seasonal fluctuations. The special role of air transport is also determined by 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 of aviation activities is activities 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 landing points are located on the territory of the 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 on dates and the same route , which operates a 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 and individuals carried out on specially equipped civil 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 which are operated through the airspace over the territory of more than one State by aircraft for the purpose of carrying passengers, cargo and mail for remuneration, each flight being open to any persons; when they are carried out, transportation is carried out between the same two or more points, either in accordance with a published schedule, or on flights so regular or frequent that they constitute an obvious 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." "Non-scheduled flights are operated 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 with 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 operate 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, 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, the presence of a license in in this case optional.

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) business aviation carriers;
• 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.

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

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. Social sector funds (social development fund, material incentive fund) reserve funds allocated 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.