ORIGINAL: pompack
1) To the greatest extent possible organize into STAVKA/Front/Army/unit without overloading and with the "best" (everybody has their own idea of what's "best") leaders
2) Keep all cadre units under STAVKA; I put them near Moscow on rail lines just so I can find them. Keep them there as long as you can (sometimes you get desperate) or until they reach 75%TOE and National Morale level
3) Form units that won't fit under #1 or #2 into reserve armies under not-bad leaders and reporting direct to STAVKA. Deploy them in the rear of Fronts until they have to be moved forward (as an army) to plug a gap
Any unit under #1 that gets really, really hammered should be withdrawn, assigned to STAVKA, and replaced by a unit from STAVKA reserve (#2); do NOT take a unit from a reserve army (#3) and assign it to a Front because it wastes AP. Do this in preference to forming a new reserve army in order to keep your Fronts as strong as possible. The definition of "really, really hammered" is soft but if you withdraw them to STAVKA reserve too often you will use too many AP and you will NEVER have enough AP. (note that if STAVKA is not an option for reassignment, move STAVKA (by rail of course) closer to the unit)
Sometimes you will have gaps and no reserve army; in that case form a new reserve army (you have more empty armies than you will ever use) out of STAVKA reserve (#2) even if the reserve units are not ready for combat yet (sometime you just have to hurt)
You and I handle things quite differently, although we have certain points of commonality.
I don't like to mentally play leap-frog with whole armies. Instead, my armies control limited geographic areas and are responsible for defense-in-depth at the army level.
Much like Pompack, I try to have 3 lines of defense (defense-in-depth), but as I said, mine is within the army.
At the forward-most part of the Army's Area of Operation (AO) are two types of units
a) Good-strength divisions
Good strength is defined for me basically as Morale of 42 or more, Ready and TOE of 70 (this last part is flexible, the others are not).
b) Divisions that are Unready, are already terrible on TOE and/or Morale, and who have a low chance to get to the rear line (the third line is the rear line).
I use forward elements to do 2 things:
1) Maintain contact with German armor, especially when it is extended into a pincer. This is a job for the unready units or for good units that are in good defenses and are unlikely to wind up encircled next turn.
2) Hold good/important defensive terrain. This job is primarily for good units. Unready units can be added as stacked help if it seems like a good idea.
My second line is comprised of Weak divisions that are close to good.
These I try to move very little so they save MP to dig in. They try to avoid encirclement.
My third line is comprised of newly arriving STAVKA elements, Unready units that were withdrawn from line 1 or 2, and reserves I think don't need to be in line 1 or 2 (cav, often; units that can benefit from refit). The third line's primary responsibility is to dig in at a new 'future frontline' position.
Thus within 1 army, I try to be rolling units generally from west to east.
I end up spending Admin Points to re-assign elements that get displaced from their logical HQ due to German pincers/advances.
If I wasn't playing Multiplayer I'd take screenshots, sorry. Maybe another time.
My general rules for playing Soviet are:
Fronts can easily go to 80 CP, 90 if the leader is good (Zukov, Eremenko, etc.)
Armies should stick to 16 to 20. This leaves 4 to 8 points (2 to 4 divisions) worth of space such that when your logical arrangement of armies on the map is disrupted by German thrusts, you can re-assign divisions that are permanently separated from their HQ to another nearby HQ. (over time, this re-organization process balances itself out).
I do not like to have units in Front command at all. I'll do it on occasion, but it's not ideal. I'd rather have a whole STAVKA-assigned Army mixed into a Front's AO than to have Front-assigned units mixed in. The former is easier to track, easier to keep divisions within 5 hexes of the appropriate army than it is to keep Front-assigned units within 5 of a front (which matters for SU support) and it enables SUs to be assigned to that HQ.
Also, I've determined for me, it's better to keep Corps in the field than to disband them (unless the corps becomes so hopelessly displaced and disorganized that re-organization seems impossible)