Ways to improve the economic efficiency of the enterprise. Increasing the efficiency of the enterprise

The activity of the enterprise is one of the types of efficiency of the activity of the enterprise, it represents the ratio of the result obtained to the expended material and financial resources. This type of efficiency depends, first of all, on the rational use of all types of resources with their structure. These ratios are mainly due to the specifics of the production itself, technical equipment, the level of technology development, labor organization and the ratio of intensive to extensive factors of production. The state of the structure is strongly influenced by such external factors as resource markets, supply and demand for specific view resource, resource prices, etc.

The process of measuring the planned or already obtained level of enterprise efficiency is associated with the definition of a criterion and the formation of a system of relevant indicators. enterprises are divided into several groups:

General efficiency;

Indicators reflecting the effectiveness of the organization and use of labor;

Indicators characterizing the degree of use and distribution production assets;

Indicators reflecting the effectiveness of the use of all financial resources.

A set of actions and measures to increase the efficiency of production and economic activity enterprises name ways to improve the efficiency of the enterprise. To the main ways to improve efficiency production activities include a decrease in the indicator of labor intensity and an increase. Also, the main ways include the rational and economical use of resources and raw materials, a decrease in the capital intensity indicator and an improvement in the investment activity of the company.

Ways to improve the efficiency of an enterprise involve the introduction of scientific and technological progress at the enterprise, including the revolutionary re-equipment of production assets based on the latest scientific achievements technique and technology. Such fundamental changes in technology, the mobilization of technical, organizational, social and economic factors will make it possible to significantly increase the indicator of labor productivity.

Ways to improve the efficiency of an enterprise also imply the use of an economy mode. Resource-saving factors must become decisive to meet the ever-growing demand for fuel, raw materials, materials and energy.

In addition, ways to improve the efficiency of the enterprise include measures for the better distribution and use of the main resources and funds of the organization. It is very important to make the most of production potential enterprises, monitor the rhythm of production, the maximum load of production equipment. The result of these activities will be an accelerated growth rate finished products without extra capital investments and investments.

An important place for the growth of the efficiency of the functioning of the organization is occupied by organizational and economic factors. It is also necessary to develop social infrastructure and management methods. It is necessary to improve methods and forms of management, methods of planning, stimulation and encouragement. A special place in reducing the share of resource costs and intensifying the entire economy of the organization belongs to measures to improve the quality level of products manufactured for sale. The level of product quality should be a fundamental factor that requires close monitoring.

Ways to improve production efficiency - a set of specific measures to increase production efficiency in given directions. The main ways to improve production efficiency: reducing labor intensity and increasing labor productivity, reducing the material consumption of products and rational use natural resources, reducing the capital intensity of products and intensifying the investment activity of enterprises.

Increasing the efficiency of the enterprise for any commercial enterprise can only mean one thing - an increase in profits. But there are many ways to improve efficiency. Most often, various ways to reduce costs are used: from the purchase of materials for the most low prices, before the reduction of staff salaries and its reduction. But any enterprise is created not in order to save by reducing costs, but in order to earn. And even more so, by cutting staff, we may be able to stay afloat today, but we risk the future of the enterprise. Therefore, recognizing that costs must be controlled, I consider this way of increasing the efficiency of the enterprise too slow and dangerous, in modern conditions market.

Second most popular various options modernization: from the introduction of modern software, until the replacement of production equipment with a new, more productive one. Implementation of various kinds corporate systems management, i.e. software that should allow you to automate part of the business processes of the enterprise, or increase the level of communication between employees. These include programs for electronic document management, CRM and ERP systems, and many more, including corporate web portals. The use of automation has long established itself as a very good way improving the efficiency of the enterprise.

Replacement of equipment for a developing enterprise should be mandatory, but this is the most expensive way, because modernization usually requires significant investments, and the payback period for new equipment is usually calculated in several years. Therefore, improving efficiency through modernization is possible, but only if you can correctly define the constraint, i.e. "bottleneck" in your enterprise.

Another popular method is the use of management systems developed in recent years and well-proven. Not developing your own unique system by trial and error, but using those already created by other enterprises. The most popular are: Quality Management System (QMS). Lean, Theory of Constraints of Systems (TOC), TPS and 6 Sigma.

I would like to note not only the complexity of this task, but also the great effectiveness of changes based on the application of these management systems. The ability of top management to critically evaluate the management system they have built, and even more so to decide to change it, is a sign of the high professionalism of a leader. Most often, the management system changes with the advent of a new owner of the enterprise or a change in the team of top managers. The owners of the enterprise, not waiting for the growth of the company's profit from the old team of managers, are forced to change the team. There are also reverse situations when the company undergoes changes one after another, but this does not help to increase the efficiency of the enterprise, which also, as a rule, leads to a change in top management.

There is another way, it is even the most popular, but I did not single it out as a whole, because one way or another it uses one of the ones listed above. This method is best described by the phrase - "something must be done." Usually the director calls his first deputies and arranges a "brainstorming" on the topic of improving the efficiency of the enterprise. Quite often this leads to a change in the organizational structure of the enterprise. Consolidation and separation of departments and services, their reassignment to a new leader, and other similar activities. The main point of these rearrangements is to speed up decision-making processes and distribute responsibility for business processes. Everything ends, as already described above, with proposals to reduce staff or upgrade equipment and software. But if these methods have already been used, or are immediately seen as ineffective, then the use of one of the management systems becomes a lifeline.

An important factor in improving the efficiency of an enterprise is scientific and technical progress. In modern conditions, revolutionary, qualitative changes are needed, a transition to fundamentally new technologies, to next-generation equipment, and a radical re-equipment of all industries. National economy based on the latest achievements of science and technology. Fundamental transformations in engineering and technology, the mobilization of all, not only technical, but also organizational, economic and social factors will create prerequisites for a significant increase in labor productivity. It is necessary to ensure the introduction of the latest machinery and technology, to widely apply progressive forms of scientific organization of labor in production, to improve its standardization, to achieve a growth in the culture of production, the strengthening of order and discipline.

One of the important factors of intensification and improvement of production efficiency of enterprises is the mode of economy. Resource conservation must become a decisive source of meeting the growing demand for fuel, energy, raw materials and materials. Increasing the efficiency of production depends on the better use of fixed assets. It is necessary to make more intensive use of the created production potential, achieve rhythmic production, maximize the utilization of equipment, significantly increase its shift work and, on this basis, increase the removal of products from each piece of equipment, from each square meter of production area. The result of the organization of intensive use of production capacities is the acceleration of the growth rate of production without additional capital investments. An important place in increasing the efficiency of production is occupied by organizational and economic factors. Their role especially increases with the growth of scales. social production with the complexity of economic relations. Requires further development and improvement of industrial social infrastructure, which has a significant impact on the level of production efficiency. This is the improvement of the very forms and methods of management, planning, economic stimulation of the entire economic mechanism. In the same group of factors, various levers of cost accounting and material incentives, financial responsibility and other self-supporting economic incentives are widely used.

A special place in the intensification of the economy of the enterprise, reducing the specific consumption of resources belongs to improving the quality of products. This task should become the subject of constant attention and control, the main factor in evaluating the performance of each work collective.

Based on analysis financial results industrial enterprise reserves for profit and profitability growth at the enterprise, in this section thesis some conclusions can be drawn that industrial enterprise there may be the following reserves for increasing profits, and therefore the level of profitability:

Increasing the volume of production and sales of manufactured products, by increasing profits and new investments;

Reducing the cost of manufactured products, due to the introduction of some, more advanced production methods ( non-waste production, recycling raw materials, use of waste for other industrial and non-industrial purposes);

Search more profitable suppliers, assessing their remoteness or proximity to the enterprise, the availability of high-quality equipment for the storage and transportation of raw materials and materials, the prices for their services, the frequency of importation of raw materials, conscientiousness;

Improving the quality of products, by reducing the cost of production.

Of course, these innovations will entail an increase in costs, but in the end they will pay off and will bring real profit.

It is also possible to make a number of proposals to improve the financial results of NZZHBI-NK LLC, which can be applied both in the short and medium term, and in the long term:

Improve enterprise management, thereby reducing the cost of management personnel;

Carry out timely markdown of products that have lost their original quality;

Implement effective pricing policy, differentiated in relation to certain categories of buyers, that is, to develop a system of discounts, for example, to regular customers, firms involved in the establishment and further sale of products;

Carry out systematic monitoring of the operation of equipment and make its timely adjustment in order to prevent a decrease in quality and the release of defective products;

When commissioning new equipment, pay enough attention to training personnel, improving their qualifications (at the expense of the enterprise or with large discounts, but with the subsequent provision of relevant documents) for the effective use of equipment and preventing its breakdown due to low qualifications;

Raising the qualifications of employees;

Opportunity for workers to make proposals for a more rational use of equipment, storage and transportation of raw materials, production methods, and then their appropriate moral and material encouragement;

Develop and implement an effective system financial incentives personnel, closely linked to the main results economic activity enterprises and saving resources;

Use systems for de-bonding employees in case of violation of either labor or technological discipline;

Develop and implement measures aimed at improving the material climate in the team (rest rooms, unloading and discharge rooms, health rooms, etc.), which will ultimately affect the increase in labor productivity;

It is useful to use the hours of the greatest working capacity of workers, and vice versa, the hours of the least activity;

Systematically conduct sociological surveys in order to find out the wishes and preferences of employees, which in the future will be accompanied by an increase in productivity;

At the expense of the profit remaining at the disposal of the enterprise after the payment of all taxes, organize the payment of the thirteenth wage to employees;

Make discounts for certain categories of workers on the purchase of travel tickets, partial payment for tourist vouchers, vouchers for rest homes, sanatoriums, health institutions, vouchers for pioneer summer camps, and more;

For putting forward a rational proposal, to provide the employee with the right to participate in the management of the enterprise;

to constantly monitor the conditions of storage and transportation of raw materials and finished products.

In the current activities of an enterprise, quite often there is a need to implement relatively small-scale, relatively low-capital-intensive and quickly payback organizational and technical measures. The main purpose of such activities is to improve the efficiency of production.

Each enterprise makes a decision on a large set of issues: determining the range of manufactured and sold products; which market or its segment to enter with this product; what technologies to use for the production and sale of goods; what structure of resources is needed and how to allocate labor, material and financial resources; what indicators should the company achieve in a certain period, especially in terms of quality and technical specifications goods, in terms of production and marketing efficiency, etc.

The volume of production and the volume of sales of products are interrelated indicators. In conditions of limited production possibilities and unlimited demand, priority is given to the volume of production, which determines the volume of sales. But as the market saturates and competition intensifies, it is not production that determines the volume of sales, but, on the contrary, the possible volume of sales is the basis for the development production program. The enterprise should produce only those goods and in such volume that it can sell.

The rate of growth in the volume of production and sales of products, improving its quality directly affect the amount of costs, profit and profitability of the enterprise, i.e., the economic efficiency of the economic activity of the enterprise.

In the course of its functioning, the enterprise often has to solve problems for the development of production. The main goal of such development is always to increase the volume of sales of manufactured products, meet the market demand for it and receive an additional amount of profit. To implement such measures, it is necessary to study the market for this type of product, to determine the real possibilities of acquiring the necessary resources.

To form the sales volume, NZZHBI-NK LLC annually concludes contracts directly with consumers for the supply of products. At the same time, determining for each participant market relations, the required volumes, terms, schedules for the delivery (receipt) of products, raw materials, services, their quality, technical and economic characteristics, as well as the price. Conduct decisions necessary activities are accepted at scheduled meetings where there are: management, Chief Engineer, chief technologist, chief mechanical engineer, economist, engineer of the quality department, engineer of the supply department.

As the analysis of the technical and economic indicators of NZZHBI-NK LLC showed, the sales department works according to the old, traditional scheme, that is, with those consumers of products with whom contact has been established for a long time.

To increase the efficiency of the sales staff, it is necessary to have initiative and internal discipline, since he himself will have to develop an action program for himself and carry it out. He must know his range of goods well, be able to communicate and easily assimilate the information received. It is also important that he imagine production problems consumers and the possibility of using the goods or services of his company to solve them. He must continuously collect information and accumulate ideas that are useful to his clientele, regardless of the possibility of obtaining a commercial effect in exchange for this information, and also constantly be interested in new types of services for his clients.

Measures to improve the efficiency of the distribution channel can be represented in the study of the sales market (in the search for and obtaining information about consumers). To do this, it is necessary to take part in industry-specific exhibitions-fairs, where there is the greatest concentration of buyers who could become regular customers of the plant. Participants of the exhibition-fair have the opportunity to get to know the products offered by the plant, to determine for themselves all the advantages and disadvantages of the goods. After the exhibitions, as a rule, the number of proposals increases, the results of which are the conclusion of contracts and further cooperation.

Summing up, we can definitely say that participation in fairs has great importance to improve the performance of the enterprise.

There are currently new modern approaches to the organization marketing activities. This approach could be to use the global computer network"Internet" which has great potential. Through the Internet, a much larger number of potential buyers could learn about the activities of LLC NZZHBI-NK. By creating a website and also opening an online store, the company will shorten the order-payment cycle. At the same time, it is obvious that the shorter this cycle, the less expensive it is, the satisfaction of the client increases and the profit of the enterprise increases.

These activities will help increase the activity of the sales channel, but this requires retraining of sales specialists and advanced training.

Retraining of specialists can be carried out off-the-job (formal training method, or classroom method) and on-the-job. Since the sales staff of the enterprise is small, it is impractical to conduct on-the-job training.

In order to strengthen the material interest of employees of the sales department in fulfilling plans and contractual obligations, increasing production efficiency and quality of work, organizations have been delegated the right to introduce bonus systems for employees. Incentive tools can be bonuses to wages or a bonus based on the results of work for the year (from one to three monthly salaries). You can also offer for marketers who have achieved success in their work, tourist trips.

At present, innovative developments are a powerful means of economic efficiency. Often, the growth of an enterprise is associated with some kind of changes that improve and update the range and technology of manufacturing products, improve the quality of products, improve processes, and so on.

Our state pays more and more attention to the development of innovations in all areas of activity, including the manufacture of reinforced concrete products. main element concrete mix is cement. On this moment plasticizers have been developed for cement with the help of chemical additives.

Until recently, in our country, various types of industrial waste were used as plasticizing additives. As a rule, the effect of such additives was not high, their chemical composition often not stable. The domestic industry, especially for concretes, began to produce an effective plasticizing additive - superplasticizer C-3, which in its action is not inferior to the best foreign samples of a similar class, and is 5-6 times cheaper in cost. When this additive is introduced into concrete, up to 20% of cement can be saved (with the same plasticity of the concrete mixture). Without reducing the consumption of cement and without increasing the plasticity of the concrete mixture, but by reducing its water-cement ratio, it is possible to increase the strength of concrete by 20-25%.

As measures aimed at the effectiveness of the organization production process can be: reconstruction and re-equipment of the plant, shop; development of a new type of product; the need to eliminate bottlenecks. It is possible to increase the volume of production by increasing the degree of use of installed equipment in time, by increasing the intensity of loading this equipment and by increasing production capacity.

These activities will help increase productivity. Labor productivity growth can be achieved by:

increasing output through more full use the production capacity of the enterprise, since when increasing production volumes at the available capacity, only the variable part of the cost of working time increases, and the constant remains unchanged. As a result, the time spent on producing a unit of output is reduced;

reducing labor costs for its production by intensifying production, introducing integrated mechanization and automation, more advanced equipment and production technology, reducing losses of working time by improving the organization of labor, logistics and other factors in accordance with the plan of organizational, technical and innovative measures .

The efficiency of the economic activity of the enterprise is determined by the results obtained (in the course of this activity), which reflect the achievement of development goals (increase in market share in the form of the achieved volume of sales or profit as an effect, etc.). Competitive success in the market is expressed in the quality of products and the price at which it became possible to sell, in the volume of products sold or effect, and correlated with the value of the total, applied and consumed resources.

The efficiency of economic activities of LLC "NZZHBI-NK" consists of a variety of activities: in the search for suppliers; in the purchase of raw materials and materials; in increasing the volume of production and sales of products; improvement of production and technological process and so on.

But all activities depend on the specific conditions prevailing at the enterprise for a given period of time. And in turn, they all affect labor productivity. The main directions of increasing the economic efficiency of the economic activity of the enterprise are shown in Figure 3.1.

Figure 3.1 - The main directions for improving the efficiency of the economic activity of the enterprise NZZHBI-NK LLC

Figure 3.2 - Development of marketing policy measures

These transformations and innovations will help the company to improve the results of performance, increase the level of profitability, and consequently increase the profit of the enterprise.

The purpose of the activity of any industrial enterprise is the production of certain products (performance of work, provision of services) of the established volume and quality, within a certain time frame. But when establishing the scale of production, one should proceed not only from the national economic and individual needs for a given product, but also from the need to take into account the achievement of the maximum level of its efficiency. Therefore, the quality of the work of an industrial enterprise should be assessed, first of all, by determining the economic efficiency of the products.

Production efficiency is the most important qualitative characteristic of management at all levels. Under the economic efficiency of production is understood the degree of use of production potential, which is revealed by the ratio of the results and costs of social production. The higher the result at the same cost, the faster it grows per unit cost of socially necessary labor, or the lower the cost per unit of useful effect, the higher the production efficiency. A generalizing criterion for the economic efficiency of social production is the level of productivity of social labor.

Production efficiency is one of the key categories market economy, which is directly related to the achievement of the ultimate goal of the development of production in general and each enterprise separately.

Economic theory defines the category of efficiency as the effectiveness of the production process, production system or specific form of business. In the most general view economic efficiency of production is a quantitative ratio of two values ​​- the results of economic activity and production costs. Historically, with all modes of production, regardless of the form of ownership, the producer is interested in the relationship between costs and results of his activities.

Economic efficiency is ultimately expressed in an increase in labor productivity. Consequently, the level of labor productivity is a criterion for the economic efficiency of production. The higher labor productivity and, consequently, lower production costs, the higher the economic efficiency of labor costs.

In foreign practice, the term “productivity of the production and service system” is usually used as a synonym for “managing efficiency”, when productivity is understood as the efficient use of resources (labor, capital, land, materials, energy, information) for the production of various goods and services.

Do not forget also that the overall performance of the system is a much broader concept. Than labor productivity and profitability of production. The hereditary sign of efficiency (productivity) may be the need to achieve the goal of the production and economic activity of the enterprise with the least expenditure of social labor or time.

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 the economic effect obtained as a result of the economic activity of the enterprise for a particular 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 the absolute values ​​of 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.