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Measures to improve the economic efficiency of enterprises. Measures to improve the economic efficiency of a construction company

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1.2 Performance indicators of the enterprise

The profit of the enterprise is one of the most important indicators of the financial result of the economic activity of the enterprise. In accordance with Russian law, profit is the difference between income and expenses caused by its receipt.

Profit is the most important economic category and the main purpose of the functioning of any commercial organization. As an economic category, profit reflects the net income generated in the production and provision of services, and performs a number of functions. The main ones include the following:

1. Fiscal function. Profit is one of the determining revenue sources of budgets at all levels.

2. Evaluation function. Profit characterizes economic effect, obtained as a result of the economic activity of the enterprise for a separate period, i.e. the financial result of the enterprise is estimated.

3. Stimulating function. Since profit is at the same time not only a financial result, but also the main element financial resources enterprises, the latter is interested in obtaining the greatest amount of profit as the basis for its development and competitiveness.

When considering the issue of economic efficiency of production, it must be borne in mind that effect and efficiency are ambiguous concepts. In the most general form, the form of the effect of any production is its function - the end result, which is embodied directly in the volume of production material values, cost savings, etc. However, no matter how important the effect is, in itself it does not sufficiently characterize the activity of the enterprise, since it does not show at what cost it was obtained. The same effect can be obtained in different ways, with different levels the use of resources (costs) and, conversely, the same costs can have different effects. Therefore, it is necessary to compare the effect achieved with the costs (resources) with which it was obtained. In its most general form, economic efficiency is a comparison of two values: the absolute value of the effect with absolute values costs and resources. General formula efficiency has the following form:

or
, (1.1)

Where E - economic efficiency;

R- the result of the enterprise;

W- enterprise costs;

F- factors, resources.

The level of economic efficiency gives an idea of the costs at which the economic effect is achieved. The greater the effect and the lower the costs, the higher the economic efficiency of production, and vice versa.

Calculations of production efficiency are carried out according to the system of indicators, which are combined into the following groups:

- generalizing indicators of increasing the economic efficiency of social production;

- indicators of increasing the efficiency of labor use;

- indicators of increasing the efficiency of the use of fixed assets, working capital and capital investments;

- indicators of increasing the efficiency of the use of material resources.

Increasing the efficiency of production of forest complex enterprises largely depends on the better use of fixed production assets. Improving the use of existing fixed production assets makes it possible to increase the volume of production without additional capital investments, reduce production costs and, accordingly, increase profits. To assess the effectiveness of the use of fixed assets, generalizing and particular indicators are used. Generalizing indicators make it possible to evaluate the effectiveness of the use of all fixed assets on the balance sheet of the enterprise. Private indicators are calculated for certain types and groups of fixed assets.

The most common generalizing indicator of the efficiency of the use of fixed assets is capital productivity. It characterizes the output per 1 p. value of fixed assets:

, (1.2)

Where IN- the volume (revenue) of products produced per year;

OPF– average annual cost fixed production assets.

Capital intensity shows the share of the value of fixed assets attributable to each ruble of output.

where FE is capital intensity,

FO - return on assets.

The capital-labor ratio characterizes the technical equipment of labor and is determined by the formula:

, (1.4)

Where H- the average number of workers.

Increasing the efficiency of using fixed production assets at enterprises is achieved through organizational, technical and economic measures.

Organizational activities include:

1. reduction of equipment downtime in repair by reducing its terms and lengthening the overhaul periods;

2. increase in shift work of equipment;

3. organization of uninterrupted supply of workplaces with the necessary tools, devices, etc.

Technical measures include:

1. increasing the speed of machines and equipment;

2. reducing the duration of technological processes based on the use of catalysts;

3. use of machinery and equipment at full capacity;

4. improvement of production technology;

5. application of progressive technology;

6. introduction of complex mechanization, etc.

Economic measures include: improvement of the system of planning, accounting and control of the use of funds; creation of incentive systems that ensure the interest of personnel in increasing the efficiency of the use of fixed assets, etc.

One of the ways to increase the efficiency of production is to increase the efficiency of the use of working capital. Usage efficiency working capital depends on their turnover. Working capital of the enterprise is constantly in motion, making a circuit. They pass from the sphere of circulation into the sphere of production, and then from the sphere of production again into the sphere of circulation, and so on. At the same time, working capital consistently passes through three stages: cash, production and commodity. The efficiency of the use of working capital is characterized by a system of interrelated indicators, which includes:

- turnover ratio of working capital;

- the duration of one turnover of working capital;

- coefficient of working capital utilization.

The turnover ratio of working capital shows the number of turnovers made by these funds for a certain period of time and is determined by the formula:

, (1.5)

Where IN- cost of goods sold, rub.;

OS- average balances of working capital in this period, p.

The duration of one turnover of working capital shows the time during which these funds make a complete circuit. This indicator reflects the time during which the enterprise will be returned its funds in the form of revenue for sales of products and is determined by the formula:

, (1.6)

Where T is the number of days in the period under review.

Working capital utilization factor, the value of which is inversely proportional to the turnover ratio, characterizes the amount of working capital spent on 1 p. products sold:

The efficiency of the use of working capital has a significant impact on the financial condition of the enterprise. Here a number of financial ratios for working capital are determined. The most significant of them are:

Current liquidity ratio:

, (1.8)

Where
- the amount of short-term debt of the enterprise.

This coefficient characterizes the general security of the enterprise with working capital for doing business and timely repayment of short-term obligations. The recommended value of this indicator is at least 2.

Working capital ratio:

, (1.9)

Where
- the size of own current assets of the enterprise.

The Ministry of Finance has set its standard value at 10 percent (0.1). The enterprise must have at its disposal at least 10 percent of its own working capital, otherwise it may be declared insolvent.

By increasing the speed of turnover of working capital, an increase in production and sales volumes is achieved with unchanged funds invested in the creation of working capital. The cost of working capital may also decrease with a constant volume of production and sales of products.

The main directions of increasing the efficiency of working capital can be classified according to the stages of their circulation.

At the stage of creating inventories, these areas include:

- reduction in warehouses of excess stocks of raw materials, fuel, materials and other normalized means;

- uninterrupted and comprehensive material and technical supply of production with resources of the required quality;

- reducing the cost of purchased resources without compromising quality;

– ensuring the safety of materials during storage in warehouses, etc.

At the production stage, the following areas are distinguished:

– reduction of the production cycle;

- reduction of specific consumption rates of raw materials, materials, fuel and other resources without compromising the quality of products;

– use of production waste;

– improving the quality of products;

- organization of the rhythm of production, etc.

At the stage of product sales, the directions for increasing the efficiency of the use of working capital include:

– strict observance of the rules of financing;

– strengthening contractual and payment discipline;

- speeding up the processing of payment documents and their timely presentation for payment;

– acceleration of document flow in the process of implementation;

- the use of rational methods of settlement with suppliers;

– acceleration of shipment of products to the consumer, etc.

Labor productivity is a complex economic category that characterizes the efficiency of workers in the sphere of material production. Labor productivity is determined by the quantity of products produced per unit of working time, or by labor costs per unit of output. The final result of the enterprise activity largely depends on labor productivity. The higher the productivity, the more products are produced at the enterprise for the calendar period, the higher will be the financial result (profit).

The growth of labor productivity allows the enterprise to produce more products, therefore, to obtain higher financial results, should be objectively conditioned by:

– improvement of working conditions for employees;

– the use of highly efficient equipment and resource-saving technologies;

– the interest of employees in obtaining high final results;

- stable and expanding markets for the company's products.

The growth of labor productivity is an important factor in improving the efficiency of the production and economic activities of the enterprise.

This growth is driven by key factors such as:

– change in the technical level of production (mechanization and automation of production processes, modernization of equipment, introduction of advanced technology, etc.);

– improvement of management, organization of labor (reduction of losses of working time, reduction of marriage and deviations from standards, etc.);

– change in the volume and structure of production;

– introduction of scientific and technical developments into production;

– implementation of investment projects;

– improving the quality of labor resources;

- material and moral incentives for employees.

The main indicator characterizing the efficiency of current expenses of the enterprise is the actual cost per 1 ruble of output. Efficiency means efficiency, in this case it shows how efficiently the company carries out its costs associated with the production and sale of products.

, (1.10)

Where
- the actual cost of the company's products;

IN- the volume of output in monetary terms.

This indicator must have a value less than 1, otherwise it means that the company incurs losses.

Another general indicator of cost effectiveness is the data on the level of profitability:

Where
- profit of the enterprise after taxes (net profit).

The level of profitability shows the amount of profit of the enterprise, which it receives from each ruble spent on production. The higher the value of this indicator, the more efficiently the costs of production and sales of products are used.

Particular indicators of the efficiency of current costs are material intensity, wage intensity, capital intensity and energy intensity of products. Their parameters will depend on the type of production and its sectoral affiliation.

In a competitive environment, the issue of reducing the actual costs associated with the production and sale of products is of great importance for the enterprise. Cost reduction results in:

- to an increase in the mass of profit remaining at the disposal of the enterprise, and hence to the emergence of the possibility of expanded reproduction;

- to expand the capabilities of the enterprise to financially stimulate employees, which contributes to their work with full dedication;

- to improve the financial condition of the enterprise and reduce the risk of bankruptcy;

– expanding the possibilities of pricing policy planning, which makes it possible to increase the competitiveness of products and increase sales.

In order to identify reserves for reducing the cost of production at the enterprise, the cost structure is first analyzed. The cost structure is the composition of costs by elements or items and their share in the total cost. The systematic definition and analysis of costs in the enterprise are very important for managing costs in order to minimize them. The cost structure allows you to identify the main reserves for their reduction and develop specific measures for their implementation at the enterprise.

Development of an action plan to improve the economic efficiency of the enterprise "Ophelia"

Managing the efficiency and profitability of production in market conditions involves both the development and implementation of current plans, and the development of forecasts, control and analysis of their implementation. At the same time, it is important to take into account the time factor: the time it takes to New Product or services entered the market; the time required for the development and implementation of new ideas, inventions and rationalization proposals, the development of the production of new products and their removal from production and replacement with new or significantly modernized products.

The work of enterprises in market conditions introduces a number of significant adjustments to the theory and practice of assessing economic efficiency, selection and implementation best options production and economic decisions.

An important prerequisite for increasing the efficiency of enterprises (organizations) is a sufficient level of development of a network of various institutions of market and production and economic infrastructure. Currently, all business structures use the services of innovation funds and commercial banks, exchanges (commodity, stock, labor) and other institutions of market infrastructure. The proper development of the production infrastructure (communications, specialized information systems transport, trade, etc.). Critical to the effective development of all structural elements economy has a wide network of social infrastructure institutions.

In order to develop measures to improve efficiency, it is advisable to first analyze the reserves of the enterprise, i.e. find out how and by how much this indicator can be increased.

The amount of reserves is determined as follows:

where - the reserve for the growth of output, respectively, due to the creation of new jobs, an increase in the working time fund and an increase in the average hourly output of workers;

Reserve for increasing the number of jobs;

The reserve for increasing the working time fund by reducing its losses due to the fault of the enterprise;

PDF in = 253.

From the above data, it can be seen that the reserves for the growth of output due to the creation of new jobs, an increase in the working time fund and an increase in the average hourly output of workers are: 2210.6 thousand rubles. The reserve for increasing jobs is 7, which means that the enterprise can create 7 more jobs with available resources, due to which output will increase by 2205 thousand rubles.

To determine the profit reserves due to an increase in the volume of sales of products, it is necessary to multiply the reserve for the growth in the volume of sales by the actual profit per unit of production of the corresponding type:

; (4) thousand rubles

The main sources of increasing the level of profitability of products are an increase in the amount of profit from the sale of products and a decrease in its cost. The following formula was used to calculate reserves:

where is the profitability growth reserve;

R in - possible (projected) level of profitability;

R 1 - the actual level of profitability;

P 1 - the actual amount of profit;

Profit growth reserve from sales of products;

VRP in - the possible volume of sales of products, taking into account the identified reserves of its growth;

С iv - possible level cost of i-x types of products, taking into account the identified reduction reserves;

Z i - the actual amount of costs from sold products.

The level of profitability of Ofelia LLC will increase by 3% due to these sources.

In order to increase the profitability of fixed assets and receive an additional 0.2 rubles of products without attracting additional funds from Ophelia LLC, it is necessary:

- reduce the reduction of fixed assets due to conservation and write-offs;
- reduce and possibly eliminate intra-shift downtime of equipment by improving quality repair service equipment, timely provision of the main production with labor.
- to reduce whole-day downtime of equipment, to increase the ratio of shifts of its work.

It also seems necessary to carry out a number of measures to improve the efficiency commercial enterprise LLC "Three Hamsters", which can be applied both in the short and medium term, and in the long term:

6 Implementation of an effective pricing policy, differentiated in relation to certain categories of buyers.
7 Consideration and, if possible, elimination of the causes of overspending of financial resources on business expenses.
8 Increasing the output of products from raw materials of the highest purity
9 Improvement promotional activities, increasing the effectiveness of individual promotional activities.
10 Implementation of systemic control over the operation of equipment and its timely adjustment in order to prevent a decrease in quality and the release of defective products.
11 When commissioning new equipment, pay sufficient attention to the education and training of personnel, improving their skills, in order to effective use equipment and prevent its breakdown due to low qualification.
12 Raising the qualifications of workers, accompanied by an increase in labor productivity.
13 Develop and implement an effective system financial incentives personnel, closely related to the main results of the economic activity of the enterprise and saving resources.
14 Use the systems of bonus deductions for employees in case of violation of labor or technological discipline.
15 Develop and implement measures aimed at improving the material climate in the team, which will ultimately affect the increase in labor productivity.
16 To exercise constant control over the conditions of storage and transportation of raw materials and finished products.

Modern production must meet the following parameters:

1 Have great flexibility, the ability to quickly change the services offered, since the inability to constantly adapt to the needs of consumers will doom the enterprise to bankruptcy.
2 Production technology has become so complicated that it requires completely new forms of control, organization and division of labor.
3 Quality requirements have not only increased, but have completely changed character. It is not enough to do a good job, you also need to think about finding new customers, about providing consumers with additional branded services.
4 The structure of production costs has changed dramatically. At the same time, the share of costs associated with the sale of products is increasing. All this requires fundamentally new approaches to the management and organization of production, and directly relates to profit management. Moreover, they must find their rightful place in the development of its management within the enterprise as a whole.

To improve the efficiency of the enterprise, first of all, it is necessary to pay more attention to increasing the speed of movement of working capital, reducing all types of stocks, and achieving the fastest possible work.

By implementing the tactics of continuous improvement, you can ensure a steady increase in market share, scope of work offered and income.

Based on the enterprise developed by VISION and carried out marketing analysis, measures to improve the efficiency of the technical service of the Seiho-Motors company will be as follows:

1. Introduction of an additional night shift for car maintenance. It is proposed to introduce an additional shift of car maintenance workers. The duration of the shift will be 12 hours (from 21:00 to 9:00). The duration of the shift will not differ from the duration of the day shift.

The introduction of a car service shift is due to the fact that this moment queue for service takes from 2 to 7 days.

After the introduction of an additional night shift, clients will be redistributed and some of the clients who will be conveniently served from 21 to 9 (this is approximately 21% according to marketing research) will be served at night. There will also be maintenance of cars, the repair of which was not completed on the day shift.

2. Opening of a painting and body shop at the base of the station Maintenance. The most important and significant event to improve the company's efficiency. It can be seen that competing companies have painting and body shops and the situation is such that many of our potential customers do not apply for such services to official dealer and to competing companies.

3. Increasing the motivation of employees in order to prevent the leakage of qualified personnel from the enterprise by increasing wages

4. Provision of high-quality services not only to customers who purchased cars in the Seiho Motors auto center, but also to owners of cars of other brands (diversification of car service), that is, the use of universal posts for servicing various foreign car brands, which affects financial and economic policy, stimulates the search for additional external and internal reserves, in order to ensure competitive positions.

Development of a plan for the painting and bodywork area

Marketing plan.

Elements marketing strategy are:

Carrying out events for clients in order to obtain feedback, timely identification of emerging needs;

Determining the degree of customer satisfaction from service stations;

Collecting information about competitors, methods of work, their weaknesses and strengths, development plans;

Marketing activities related to the opening of MKU will be carried out in 2 stages:

1. Presentation of the ICU for media representatives

Presentation of MKU on the basis of Seiho-Motors LLC for specially invited media. It is possible to demonstrate the performance of painting and bodywork for customers and the media. First of all, the media will be represented by regional TV channels, radio stations, as well as specialized newspapers and magazines, and possibly websites.

This is, first of all, advertising on previously defined media (radio, television, press, Internet); personal informing clients of Seiho Motors LLC (who have already purchased cars of the Chevrolet, Opel, Cadillac, Hummer range) about the opening of MKU in the form of sending SMS messages, as well as in the published Seiho Motors News magazine, which is sent to all customers of the company; special offers for the first 1500 MKU clients.

It is also necessary to develop the main provisions on the trade policy of the paint and body shop:

Services technical center clients pay upon completion of work, i.e. after their completion, and corporate clients – legal entities make an advance payment for the declared work.

The spare parts warehouse must be able to maintain required level a stock of original spare parts necessary for the smooth operation of the MCU.

The increase in profits is planned to be achieved through high-quality after-sales service and the introduction of new types of services that were not previously available in Seiho-Motors.

Price policy relevant for the technical center, MKU and the sale of spare parts. Here the dealer can independently set prices and conduct price promotions. Basic moments:

Providing customers of the technical center with discounts under the discount program;

Special prices for service maintenance vehicles older than three years;

Holding seasonal promotions;

The workload of the paint and body shop is seasonal, and is determined by the floating demand for this type of service.

The production capacity is expected to be reached within 12 months from the start of production.

Service Sales Forecast

The revenue of the dealership is formed by three components:

Car sales;

Services service center;

Sale of spare parts.

Revenue from the sale of painting and body repair services consists of the following indicators:

Table 26 - Revenue from the sale of services

Consider the services of a car service, or rather the MKU. In the first month after the opening, we cannot guarantee a hundred percent load. Full loading of 100% will occur only in the 9th month after the opening of the MKU and the revenue will be 11.669.492 rubles.

Property plan of the painting and body shop. This subsection reveals the structure of the MCU, describes the equipment necessary for uninterrupted operation.

Table 27 - MCU loading plan

Name	Normal hours at full load	Planning period
11.2012	12.2012	01.2013	02.2013
Standard hours for sale	5 400				-	20%	30%	40%	50%
Revenue			1 458	1 944	2 430
Standard hours for sale	5 400	3 240			-	60%	70%	85%	100%
Revenue		2 916 000	3 402 000	12 393 000	14 580 000

The structure of the painting and body shop

The basis of the paint and body shop includes 3 main sections:

1. Body repair area.

There are all devices, tools and mechanisms necessary for body repair, including slipways, tilters, hydraulic cranes and pipe benders.

Body repair of the car will be carried out on modern equipment using the best Supplies;

2. Plot coloring.

Includes a preparation section, a polishing section, a painting and drying chamber. The site is planned to be equipped with the most modern equipment for high-quality selection of color and painting. The site will be equipped with a painting and drying chamber.

The MCC will be equipped with a color matching laboratory, which will make it possible to obtain any color shades of paints;

Figure 7 - Property plan of the painting and body shop

1. Painting and drying chamber.

2. Sites of preparation.

3. Finishing/polishing area.

4. The painter's room.

5. Laboratory.

6. Technical room (compressor room).

7. Areas of body repair (building berth, floor system, lift).

8. Assembly / disassembly areas.

9. Warehouse of spare parts, LMB (located outside the site).

10. Technical room (storage of mobile equipment, tools, etc.) (located outside the site).

Equipment of the painting and body shop.

The project is planned to use modern equipment, selected on the basis of a study commercial offers various suppliers.

Table 28 - Main suppliers by proposed equipment

Name	Manufacturer
Painting and drying booths	Belgium
Gun Flushing Equipment	Drester, Germany
IR drying	IRT, Sweden
Equipment for the receiving area	France
Welders	Migatronic, Denmark
Compressor	Atlas Copco, Sweden
Equipment and tools for painters	Sata, Germany 3M, USA
Equipment and materials for the laboratory	Sata, Germany EtMan, Russia
Mobile place of the preparer, power tool	Festo, Germany
Tools and accessories for preparers	3M USA
Devices for fixing workpieces and masking materials	Colad, Netherlands INP, Holland
Low and Medium Lifts	Hercules, Germany
Leveling equipment	chief, USA

Production plan.

This section of the business plan provides short description features technological process provision of painting and bodywork services. The production plan is formed on the basis of the marketing plan for manufactured products and the projected production capacities of the enterprise. The necessary staff of the working personnel of the painting and body shop is determined, and the wages of workers are also calculated.

MKU operating mode

The duration of the work shift is 12 hours;

Duration working week– 7 days a week;

Average number of working days per month (KRD) - 30 days;

The coefficient of effective use of working time (KEIRV) - 75%.

The number of jobs MCU.

The total number of jobs provided for in the project is 59.

Payroll and composition, quantity production staff presented in table 30.

Calculation of the wage fund for production personnel.

From Table 29, the following calculations can be made.

The total salary for production workers per month is 1305500. The Ural coefficient of 15% is calculated on the basis of wages.

UK \u003d 1305500 * 0.15 \u003d 195825 rubles.

ESN \u003d 0.26 * (ZPosn. + UK).

Table 29 - staffing

So, UST per month \u003d 0.26 * (1305500 + 195825) \u003d 390344 rubles.

The total wage bill for production workers is

FZP \u003d ZPosn + UK + ESN.

Salary payroll = 1305500 + 195825 + 390344 = 1,715,369 rubles. per month.

The cost structure of a standard hour is shown in Table 30.

Table 30 - The cost structure of the standard hour

Index	Costs per year, rub. without VAT	Costs for 1 standard hour, rub. without VAT	Costs for 1 standard hour, rub. VAT included
variable costs, including: Salary of production staff	18 000 000
UST	4 680 000
Fixed costs, including: Equipment depreciation	2 198 544		40,1
Other fixed costs, including: Expenses for non-production personnel	1 800 000
UST	468 000
Travel allowances	53 000		1,2
Clothes for workers	290 000	4,5	5,3
Repair and service	630 000	9,8	11,6
Inexpensive equipment
Advertising		2.5	1,9
Representation expenses	200 000	3,2	3,8
Marriage, alterations	370 000	5,7	6,7
Communal payments	390 000	6,1	7,2
Repair and service	60 000	1,0	1,2
Own transport	160 000	2,5	2,9
Product delivery	160 000	2,5	2,9
Connection	290 000	4,5	5,3
TOTAL	30 586 544	473,3	486,1

Calculation of the production capacity of the painting and body shop

production capacity(N) of the paint and body shop is calculated based on the total number of posts (based on the layout) (14), the duration of the shift (12 hours), the number of working days per year (365), the efficiency ratio (shows the ratio of hours sold to the actual time of work) (0.9) and the employee productivity ratio (the ratio of the total time spent working on the order to the time the mechanic is present at the workplace) (0.75) and we get for 22 posts per year:

N \u003d 22 x 12 x 365 x 0.9 x 0.75 \u003d 64,800 standard hours per year.

5400 standard hours per month.

Investment plan. Based on the data obtained, it is possible to draw up a schedule for the implementation of the project.

Table 31 - Schedule of the project implementation, thousand rubles

Ready stage	Total cost, rub. VAT included


Design	1 740 000
SMR	25 247 330
Supply and installation of equipment	11 733 299
Total, rub. VAT included	38 720 629
Own funds, rub.	11 228 982
Borrowed funds, rub.	27 491 647

This section outlines the stages and amounts of investments required to open a paint and body shop, a project implementation schedule is drawn up, which describes in detail the stages of project readiness and shows what financial investments are needed and in what period. It also reflects the amount of own funds and borrowed funds necessary for the implementation of this project.

As can be seen from the table, there is not enough own funds for the implementation of the project, so borrowed funds in the amount of 27.5 million rubles will be taken.

Financial plan. Revenue from the sale of products consists of two main parameters: the number of standard hours for sale and the sale of spare parts. Both indicators depend on the total workload of the workshop. For comparison purposes cash flows For the current and future periods, the calculations include the discount factor, which is the sum of the accepted discount rate and the project risk adjustment.

Discount factor taking into account the percentage of risk investment project taken equal to 15% in calculations.

Table 32 - Economic efficiency indicators

Index	Unit rev.	Discounted values	Undiscounted values
Discount rate	%
planning horizon	years	5,17	5,17
Discounted sales proceeds	Rub.	420 461 341	581 628 926
Net operating profit, NOP	Rub.	186 581 058	257 720 619
Discounted DP	Rub.	162 144 091	230 328 972
net income, NPV	Rub.	147 145 215	218 284 775
Investments in the project, of which:	Rub.	37 835 564	39 435 843
- Equity, including:	Rub.	11 460 597	11 944 197
- To cover the payment deficit	Rub.	687 724	715 215
- Borrowed capital	Rub.	26 374 967	27 491 647
Return on investment from the beginning of the project	years	1,79	1,69
Return on investment from commissioning	years	1,13	1,03
Return on equity from the start of the project	years	1,19	1,17
Payback of own funds after loan repayment	years	0,32	0,22
Loan repayment period from the beginning of the project	years	1,47	1,47
Loan repayment period from receipt of the first tranche	years	1,47	1,47
ROI	%	37,13	53,52
Return on equity	%	42,11	57,71

Measures to introduce a night shift at service stations.

As seen earlier from marketing research Another significant drawback of the service station is the 12-hour work shift. Analysis bandwidth The service station showed that the number of requests for service is 48 cars per day, and in fact the service station serves 32 cars, therefore 16 cars are not serviced on the day the application is received - some customers wait in line (from 2 to 7 days), the rest go to be serviced by competitors.

Also, 21% of respondents noticed that a convenient time for visiting a car service center is at night.

In this chapter, personnel measures will be taken to organize the work of service stations at night.

Since the service station area was not previously used during the night shift, there will be no cost for new areas.

The acquisition and investment in new equipment is also not required. Since the existing equipment will be used.

The work schedule is planned to be introduced 2 working days, 2 days off. The duration of the work shift is 12 hours.

To enter an additional shift, it is planned to hire additional employees:

Auto mechanic - 16 people;

Autoelectrodiagnostic - 2 persons;

Wheel alignment specialist - 2 people;

Car wash - 4 people;

It is supposed to have 2 brigades for car maintenance. Each team includes the following professionals:

Auto mechanic - 8 people;

Autoelectrodiagnostic - 1 person;

Wheel alignment specialist - 1 person;

Car wash - 2 people;

The form of remuneration is based on a contract basis. Salary is the basis for payroll. Depending on the results of activities (quality of work, customer ratings), the implementation of the plan, the implementation of standards General Motors, fulfilling the orders of the enterprise, a bonus is accrued. The amount of the bonus depends on the position held.

Also, according to the Labor Code for work at night (from 22:00 to 6:00), an additional payment is required to tariff rate at a rate of 20% of the tariff. Recalculation of wages was made for all employees of the company. Since not only new employees will work on the night shift, but also old ones. Therefore, it is necessary to recalculate all salaries of employees. The table shows labor costs including the unified social tax for each type of profession.

Total cost per month wages will amount to 31,750 rubles for each position.

Total for the year for all employees introduced, wage costs will amount to 2,448,306 rubles.

It is also necessary to take into account the fact that the wages of former employees will increase as they will work at night.

The cost of wages per year, taking into account allowances for night work of former employees, will be.

It is also necessary to provide for the following costs:

Training costs amount to 290,000 rubles. in year;

The cost of clothing for employees is 190,000 rubles. in year;

Therefore, the total costs will amount to 3,035,406 rubles. in year.

In order to calculate the efficiency from the introduction of additional employees, how many cars can be serviced by a car service at night. For the calculation, statistical data for previous periods were taken. About 960 vehicles are serviced at the technical service station monthly. That is 32 cars a day. Consequently, the service will be able to service 2 times more cars. Please note that not all customers will be ready to leave their car at the service at the specified time, so it should be borne in mind that the number of customers will be less. But at the same time, cars remain overnight that require longer repairs, for example, 1-2 days. Therefore, the number of cars in service will decrease by about 35%, the number of cars in service will be 21 units. per shift, 630 vehicles per month.

Table 33 - Calculation of wages for each type of profession, rub.

Job title	Ok lad	Number of hours at the usual rate per month	Number of hours at the rate + 20% surcharge for night time	Tariff rate per hour at regular tariff	Tariff rate according to the tariff + 20% for night time	Amount at regular rate	Amount at the rate +20% for the night	Total
Workshop foreman
Auto Mechanic
Autoelectrodiagnostician
Wheel alignment specialist
Car washers
Total				-	-

Table 34 - total amount payroll costs per year, rub.

According to statistics, the approximate cost of servicing one car is 2500 rubles. Therefore, monthly revenue from car maintenance in night shift will amount to 1,575,000 rubles. Revenue for the year will amount to 18,900,000 rubles, if we take into account the costs of newly introduced personnel in the amount of 3,035,406 rubles. per year, then the revenue will be 15,864,594 rubles. in year.

In this chapter, the necessary policies were described and carried out in 2 stages developed in special policies: the opening of MKU and the increase in the work shift at the service station. Calculations were made and an analysis of measures was made, which showed that the planned period for repaying the principal amount of the loan due to the operating activities of the MCU is 1.53 years.

Measures to improve the economic efficiency of enterprises. Measures to improve the economic efficiency of a construction company

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