Enterprise performance management. Organization performance indicators

Department of Management and Business

graduate work

Topic: Enterprise performance management on the basis of LLC "Navigator"

Introduction

An enterprise is an independent economic entity created to conduct economic activities that are carried out in order to make a profit and meet social needs.

Development market relations increases the responsibility and independence of enterprises of all forms of ownership in the development and adoption management decisions to ensure the efficiency of their production and economic activities. The adoption of these decisions depends on a variety of factors that are in varying degrees of interaction not only among themselves, but also with indicators of the final production efficiency.

Ensuring the effective functioning of organizations requires economically competent management of their activities, which is largely determined by the ability to analyze it. Principles of measurement and analysis of patterns of formation economic efficiency at the present stage should be considered from the standpoint of a systematic approach.

With the help of a comprehensive assessment, development trends are studied, the factors of change in performance results are deeply and systematically studied, business plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, the performance of the enterprise is evaluated, and an economic strategy for its development is developed.

Complex analysis financial activities- this is the scientific basis for analyzing the effectiveness of the functioning of an enterprise, as well as making managerial decisions in business. To substantiate them, it is necessary to identify and predict existing and potential problems, production and financial risks, to determine the impact of decisions made on the level of risks and income of a business entity.

The efficiency of an economic entity is also the subject of attention of a wide range of market participants interested in the results of its functioning, who seek to assess the position of the enterprise in the market, its competitiveness and financial stability.

One of the goals of performance analysis is to evaluate financial condition enterprises. Since the financial condition of the enterprise is characterized by a set of indicators that reflect the process of formation and use of its financial resources, then in a market economy it reflects the final results of the enterprise.

Therefore, the topic of this work - "Evaluation of the effectiveness of the enterprise" - is relevant both from a theoretical and practical point of view.

In the field of evaluating the economic efficiency of a commercial organization, certain experience has already been gained both in theory and in practice.

In the economic literature there are various theoretical studies that reflect the problems of the economic efficiency of the enterprise.

At present, a fairly large amount of foreign and domestic literature on this topic has appeared, containing recommendations for calculating financial ratios. Modern theories were developed in the works of domestic and foreign scientists, such as A.D. Sheremet, L.T. Gilyarovskaya, A.N. Selezneva, E.V. Negashev, R.S. Saifullin, G.V. Savitskaya. Their works present not only complex problems of the theory of economic analysis of production efficiency, but also reflect particular issues related to the formulation of methodological aspects of the formation of indicators of the effectiveness of social production, the search for a rational combination of measurement and evaluation issues.

The purpose of the work is to study the existing theories for evaluating the effectiveness of an enterprise and their application in practical research in the analysis of the company's activities in modern economic conditions.

To achieve the goal, the following tasks are defined:

generalize modern approaches to assess the effectiveness of the enterprise;

to study modern methods for evaluating the effectiveness of an enterprise;

analyze the technical economic indicators activities of Navigator LLC;

to analyze the effectiveness of the activity of this enterprise;

The object of the study is to evaluate the effectiveness of the enterprise.

The subject of the study is the technology for assessing the effectiveness of an enterprise.

In the process of work, a complex of general scientific and special methods was used: dialectical; analytical; statistical.

The information base of the study is the constituent documents of Navigator LLC, accounting and statistical reporting for 2007-2009, other documents used in the work of the organization.

1.Theoretical foundations for assessing the effectiveness of an enterprise

1.1 The concept and essence of the efficiency of the enterprise

Efficiency from the Latin word "effectus" - performance, action. Initially, the concept of efficiency was attributed to engineering and technology. Later, the concept of efficiency was applied to economic activity, considering the efficiency of the production process as the ratio of what is produced to what is needed for production, in particular, the ratio of output to the cost of resources.

The efficiency of economic activity emphasizes the evaluative nature of the category "efficiency" even more clearly. It is always associated with the ratio of the value of the result to the value of the costs and can change with changes in assessments in society.

Economic efficiency is the most important social economic category, which is characterized by the properties of dynamism and historicity. Efficiency production activities inherent in different levels of development of the productive forces of each social formation.

Since the beginning of the 1990s, the Russian economy has embarked on the path of transition to market economic conditions. In recent years, it has undergone a fairly rigorous adaptation to the requirements of the time, including the redistribution of property, the decentralization of sectoral structures, and their further integration into new organizational and legal forms of management.

Under the conditions of transition to a market economy and its formation, the interpretation and hierarchy of efficiency criteria, their content and characteristics are changing. The priorities have also changed, under the influence of which the scientific material in the field of economic efficiency was created and accumulated: now the efficiency of the work of economic entities has come to the fore.

Performance efficiency is a complex category of economic science. It permeates all spheres of human practical activity, all stages of social production, and is the basis for constructing quantitative criteria for the value of decisions made.

Evaluation of performance is one of the main areas of financial analysis, however, a unified approach to its implementation has not yet developed. Economic theory has not yet given a consensus on the essence and meaning of the category of efficiency. This is due to both the opposition of effect and efficiency, and the mixing of efficiency and productivity, criteria and indicators, the separation of qualitative assessment from quantitative.

The variety of points of view on efficiency is also associated with the characteristics of the numerous forms of expression of the result (effect) and the forms of manifestation of the costs necessary to create it, as well as the fact that the efficiency of social production is a complex, multifaceted category associated with the essence and content of important economic laws of society. , reflecting the interests of the whole society and each individual separately and covering all aspects of economic activity - social production as a whole and all its spheres and links.

The view of economists on the essence of economic efficiency has changed over time. The issues of developing the orientation of economic activity management in the direction of obtaining the highest level of its effectiveness have been the object of increased attention of economists in many countries since the 19th century. Their solution, first of all, implied the need to comprehend the main theoretical provisions related to the category of efficiency.

Efficiency is one of the most general, central economic categories inherent in production and reflecting the relationship between resources and production goals, between creative human activity and its beneficial effect. So, even K. Marx noted the great importance for any society “... the production of a given product with the least possible expenditure of effort and money, ... to spend energy economically and achieve production target at the lowest cost."

At the end of the 1920s, economists attempted to explain the essence of economic efficiency by analogy with efficiency in the natural sciences, that is, they considered economic efficiency by analogy with technical efficiency.

At the same time, most foreign economists consider economics as a whole as a science of efficiency: “Economics is studying ways to make the best use of what we have. Economics is the science of efficiency, of the efficient use of scarce resources.

This point of view was shared by many Soviet economists: “In essence, the entire system of economic categories can be interpreted (from a certain angle) as a system of criteria and sub-criteria for efficiency.”

It should be noted that economic efficiency is considered by Western economists as a subjective category, it is considered to be estimated, and its value is associated with the ratio of the value of the result to the value of the costs. Such an approach can be found, for example, in P. Heine.

Production efficiency - primarily an economic category, is one of the expressions of production relations in society and is formed under the influence of these relations. Therefore, we can conclude that there is no identity between technical and economic efficiency, since economic efficiency always has a social essence, in contrast to technical.

During the years of industrialization and the first five-year plans, as T.S. Khachaturov, the increase in production efficiency was interpreted mainly as the achievement of high rates of economic development. An in-depth study of production efficiency as an economic category began in the 60s.

In subsequent years, the study of production efficiency is carried out at a higher theoretical level. The problem of determining the socio-economic efficiency of production is brought to the fore, as well as a number of problems related to the analysis of efficiency, taking into account the totality of social consequences - human development, satisfaction of his needs, the nature of work, the use of free time, etc. All this is included in the concept of social or socio-economic efficiency of production.

Nevertheless, the definitions of the category of production efficiency proposed by various authors are still contradictory and general. In this case, the main contradictions arise in determining the concept and content of the economic aspect of production efficiency, the number of efficiency categories, their universality, the difference between the categories of production efficiency and reproduction, etc.

A significant part of Soviet economists understood efficiency as the ratio of the result (effect) to costs: the result of activity (effect) obtained by the company or individual per unit of used (or expended) resources.

A number of foreign scientists take a similar position: economic efficiency is characterized as the relationship between the number of units of rare resources that are used in the production process and the resulting amount of a product. More product from a given amount of input means more efficiency. Less product for a given amount of input indicates a decrease in efficiency. (4) Abstract >> Management

... efficiency activities enterprises- profit. The object of work is economic activity enterprises OOO"POLYGRAPH". Informational base ... effective activities enterprises on the basis of the system of balance of all elements management ...

Increasing economic efficiency activities organizations

Abstract >> Economics

... OOO"Polygraphservice". The goal is to find the optimal on this moment ways to boost the economy efficiency activities ... management OOO Polygraphservice is functional. (Annex 1). Company... Newspapers Navigator 1492 ... events in base data. Locale ...

Control projects (5)

Lecture >> Management

economic activities enterprises on separate components... on base OOO"Metalist", specializing on... : Internet navigators, Web servers... management: control enterprise on highest standards: theory and practice efficient management. - ...

Development of a staff marketing plan on enterprise

Abstract >> State and law

... base for development... efficiency use of human resources enterprises. 2.2 Directions of marketing activities in the field of personnel on enterprise Main functions by management ... enterprises on training OOO«FEC Navigator" ...

Analysis of financial and economic activities plays an important role in increasing the economic efficiency of the organization, in its management, in strengthening its financial condition. It is an economic science that studies the economics of organizations, their activities in terms of assessing their work on the implementation of business plans, assessing their property and financial condition and in order to identify untapped reserves to improve the efficiency of organizations.

Acceptance of justified, optimal ones is impossible without a preliminary comprehensive, in-depth economic analysis of the organization's activities.

The results of the economic analysis carried out are used to establish reasonable planned assignments. The indicators of business plans are set on the basis of actually achieved indicators, analyzed in terms of opportunities for their improvement. The same applies to regulation. The norms and standards are determined on the basis of the previously existing ones, analyzed from the point of view of the possibilities for their optimization. For example, the norms for the consumption of materials for the manufacture of products should be established taking into account the need to reduce them without compromising the quality and competitiveness of products. Consequently, the analysis of economic activity contributes to the establishment of reasonable values ​​of planned indicators and various standards.

Economic analysis helps to improve the efficiency of organizations, the most rational and efficient use of fixed assets, material, labor and financial resources, the elimination of unnecessary costs and losses, and, consequently, the implementation of a savings regime. The immutable law of management is to achieve the greatest results at the lowest cost. The most important role in this is played by economic analysis, which makes it possible, by eliminating the causes of excessive costs, to minimize and, consequently, maximize the value obtained.

The role of the analysis of economic activity in strengthening the financial condition of organizations is great. The analysis allows you to establish the presence or absence of financial difficulties in the organization, identify their causes and outline measures to eliminate these causes. The analysis also makes it possible to ascertain the degree of solvency and liquidity of the organization and predict the possible bankruptcy of the organization in the future. When analyzing the financial results of the organization's activities, the causes of losses are established, ways to eliminate these causes are outlined, the influence of individual factors on the amount of profit is studied, recommendations are made to maximize profits by using the identified reserves of its growth, and ways to use them are outlined.

The relationship of economic analysis (analysis of economic activity) with other sciences

First of all, the analysis of financial and economic activities is associated with. Among all those used in conducting, the most important place (more than 70 percent) is occupied by information provided by accounting and. Accounting forms the main indicators of the organization's activities and its financial condition (liquidity, etc.).

The analysis of economic activity is also associated with statistical accounting (). information provided by statistical accounting and reporting is used in the analysis of the organization's activities. In addition, a number of statistical research methods are used in economic analysis. Economic analysis is interconnected with audit.

Auditors check the correctness and validity of the organization's business plans, which, along with accounting data, are an important source of information for economic analysis. Further, the auditors carry out a documentary check of the organization's activities, which is very important to ensure the reliability of the information used in the economic analysis. Auditors also analyze the profit, profitability and financial condition of the organization. Here audit comes into close interaction with economic analysis.

The analysis of economic activity is also associated with intra-economic planning.

The analysis of economic activity is closely connected with mathematics. When conducting research is widely used.

Economic analysis is also closely related to the economics of individual industries. National economy, as well as with the economy of individual industries (engineering, metallurgy, chemical industry etc

The analysis of economic activity is also interconnected with such sciences as , . In the process of conducting economic analysis, it is necessary to take into account the formation and use cash flows, features of the functioning of both own and borrowed funds.

Economic analysis is very closely related to the management of organizations. Strictly speaking, the analysis of the activities of organizations is carried out with the aim of implementing, on the basis of its results, the development and adoption of optimal management decisions that ensure an increase in the efficiency of the organization's activities. Thus, economic analysis contributes to the organization of the most rational and efficient management system.

Along with the specific economic sciences listed, economic analysis is certainly associated with. The latter sets out the most important economic categories, which serves as a methodological basis for economic analysis.

The objectives of the analysis of financial and economic activities

In the process of conducting economic analysis, identifying an increase in the efficiency of organizations and ways of mobilization, that is, the use of identified reserves. These reserves are the basis for the development of organizational and technical measures that must be carried out to activate the identified reserves. The developed measures, being optimal management decisions, make it possible to effectively manage the activities of the objects of analysis. Therefore, the analysis of the economic activity of organizations can be considered as one of the most important functions of management or, as the main method of substantiating decisions on the management of organizations. In the conditions of market relations in the economy, the analysis of economic activity is designed to ensure high profitability and competitiveness of organizations both in the short and in the longer term.

The analysis of economic activity, which arose as an analysis of the balance sheet, as balance science, continues to consider the analysis of the financial condition of the organization according to the balance sheet as the main direction of research (using, of course, other sources of information). In the context of the transition to market relations in the economy, the role of analyzing the financial condition of the organization is significantly increasing, although, of course, the importance of analyzing other aspects of their work is not diminished.

Methods of analysis of economic activity

The method of analysis of economic activity includes a whole system of methods and techniques. enabling the scientific study of economic phenomena and processes that make up the economic activity of the organization. Moreover, any of the methods and techniques used in economic analysis can be called a method in the narrow sense of the word, as a synonym for the concepts of “method” and “reception”. The analysis of economic activity also uses the methods and techniques characteristic of other sciences, especially statistics and mathematics.

Analysis method is a set of methods and techniques that provide systemic, comprehensive study the influence of individual factors on the change in economic indicators and the identification of reserves for improving the activities of organizations.

The method of analyzing economic activity as a way of studying the subject of this science is characterized by the following features:

1. The use of tasks (taking into account their validity), as well as the standard values ​​of individual indicators as the main criterion for assessing the activities of organizations, and their financial condition;
2. The transition from assessing the organization's activities based on the overall results of the implementation of business plans to detailing these results by spatial and temporal characteristics;
3. calculation of the influence of individual factors on economic indicators (where possible);
4. Comparison of indicators of this organization with indicators of other organizations;
5. Integrated use of all available sources of economic information;
6. Generalization of the results of the conducted economic analysis and a summary calculation of the identified reserves for improving the organization's activities.

In the process of conducting an analysis of economic activity, a large number of special methods and techniques are used, in which a systemic, complex nature analysis. Systemic nature of economic analysis It manifests itself in the fact that all economic phenomena and processes that make up the activity of the organization are considered as certain aggregates consisting of separate components, interconnected and in general with the system, which is the economic activity of the organization. When conducting an analysis, the relationship between the individual components of these aggregates, as well as these parts and the aggregate as a whole, and finally, between individual aggregates and the activities of the organization as a whole, is studied. The latter is considered as a system, and all of its listed components are considered as subsystems of various levels. For example, an organization as a system includes a number of workshops, i.e. subsystems, which are aggregates consisting of individual production sites and jobs, that is, subsystems of the second and higher orders. Economic analysis studies the interconnections of the system and subsystems of various levels, as well as the latter among themselves.

Analysis and evaluation of business performance

Analysis of the financial and economic activities of the enterprise makes it possible to assess the effectiveness of the business, that is, to establish the degree of efficiency of the functioning of this enterprise.

The main principle of economic efficiency is to achieve the greatest results at the lowest cost. If we detail this provision, then we can say that the effective activity of the enterprise takes place while minimizing the cost of manufacturing a unit of production in conditions of strict adherence to technology and production and ensuring high quality and.

The most general performance indicators are profitability, . There are private indicators that characterize the effectiveness of certain aspects of the functioning of the enterprise.

These indicators include:

• efficiency of use of production resources at the disposal of the organization:
  • fixed production assets (here the indicators are , );
  • (indicators - personnel profitability, );
  • (indicators - , profit per one ruble of material costs);
• the effectiveness of the organization's investment activities (indicators - payback period capital investments, profit per one ruble of capital investments);
• efficient use of the organization's assets (indicators - turnover of current assets, profit per one ruble of the value of assets, including current and non-current assets, etc.);
• efficiency of capital use (indicators - net profit per share, dividends per share, etc.)

Actually achieved private performance indicators are compared with planned indicators, with data for previous reporting periods, as well as with indicators of other organizations.

We present the initial data for analysis in the following table:

Private performance indicators of the financial and economic activities of the enterprise

Indicators characterizing certain aspects of the financial and economic activity of the enterprise have improved. Thus, capital productivity, labor productivity and material productivity have increased, therefore, the use of all types of production resources at the disposal of the organization has improved. The payback period for capital investments has been reduced. The turnover of working capital accelerated due to the increase in the efficiency of their use. Finally, there is an increase in the amount of dividends paid to shareholders per share.

All these changes, which took place compared with the previous period, indicate an increase in the efficiency of the enterprise.

As a generalizing indicator of the effectiveness of the financial and economic activities of the enterprise, we use the level as the ratio of net profit to the sum of fixed and circulating production assets. This indicator combines a number of private performance indicators. Therefore, the change in the level of profitability reflects the dynamics of the efficiency of all aspects of the organization's activities. In our example, the level of profitability in the previous year was 21 percent, and in the reporting year 22.8%. Consequently, an increase in the level of profitability by 1.8 points indicates an increase in business efficiency, which is expressed in a comprehensive intensification of the financial and economic activities of the enterprise.

The level of profitability can be considered as a generalizing, integral indicator of business performance. Profitability expresses a measure of profitability, the profitability of the enterprise. Profitability is a relative indicator; it is much less than the absolute indicator of profit, is subject to the influence of inflationary processes and therefore more accurately shows the effectiveness of the organization. Profitability characterizes the profit received by the enterprise from each ruble of funds invested in the formation of assets. In addition to the considered profitability indicator, there are others that are covered in detail in the article “Profit and Profitability Analysis” of this site.

The effectiveness of the functioning of the organization is influenced by a large number of factors different levels. These factors are:

• general economic factors. These include: trends and patterns of economic development, achievements scientific technical progress, tax, investment, depreciation policy of the state, etc.
• natural and geographical factors: the location of the organization, the climatic features of the area, etc.
• Regional factors: economic potential this region, investment policy in this region, etc.
• industry factors: the place of this industry in the national economic complex, market conditions in this industry, etc.
• factors determined by the functioning of the analyzed organization - the degree of use of production resources, compliance with the regime of savings in the costs of production and sale of products, the rationality of the organization of supply and marketing activities, investment and price policy, the most complete identification and use of on-farm reserves, etc.

It is very important to improve the efficiency of the functioning of the enterprise is to improve the use of production resources. Any of the indicators we have named, reflecting their use ( , ) is a synthetic, generalizing indicator, which is influenced by more detailed indicators (factors). In turn, each of these two factors is influenced by even more detailed factors. Consequently, any of the generalizing indicators of the use of production resources (for example, capital productivity) characterizes the effectiveness of their use only in general.

In order to reveal the true effectiveness, it is necessary to carry out more detailed of these indicators.

The main private indicators characterizing the efficiency of the enterprise should be considered the return on assets, labor productivity, material efficiency and turnover of working capital. At the same time, the latter indicator, in comparison with the previous ones, is more general, directly reaching such performance indicators as profitability, profitability, and profitability. The faster they turn working capital, the more effectively the organization functions and the greater the amount of profit received and the higher the level of profitability.

The acceleration of turnover characterizes the improvement of both the production and economic aspects of the organization's activities.

So, the main indicators reflecting the effectiveness of the organization are profitability, profitability, profitability level.

In addition, there is a system of private indicators that characterize the effectiveness of various aspects of the functioning of the organization. Among the private indicators, the most important is the turnover of working capital.

A systematic approach to the analysis of financial and economic activities

Systems approach to the analysis of the financial and economic activities of the enterprise suggests her study as a certain totality, as a single system. The system approach also assumes that an enterprise or other analyzed object should include a system of various elements that are in certain relationships with each other, as well as with other systems. Therefore, the analysis of these elements that make up the system should be carried out taking into account both intra-system and external relations.

Thus, any system (in this case, the analyzed organization or another object of analysis) consists of a number of interconnected subsystems. However, the same system component how a subsystem enters another system of a higher level, where the first system is in interconnection and interaction with other subsystems. For example, the analyzed organization as a system includes a number of workshops and management services (subsystems). At the same time, this organization, as a subsystem, is part of some branch of the national economy or industry, i.e. systems of a higher level, where it interacts with other subsystems (other organizations included in this system), as well as with subsystems of other systems, i.e. with organizations in other industries. Thus, the analysis of the activities of individual structural divisions organizations, as well as individual aspects of the latter's activity (supply and marketing, production, financial, investment, etc.) should not be carried out in isolation, but taking into account the relationships that exist in the analyzed system.

Under these conditions, economic analysis must, of course, be systemic, complex and multifaceted.

In the economic literature, the concepts of " system analysis" And " complex analysis". These categories are closely related. In many respects, systemic and complex analysis are synonymous concepts. However, there are also differences between them. System approach to economic analysis involves an interconnected consideration of the functioning of individual structural divisions of the organization, the organization as a whole, and their interaction with external environment, that is, with other systems. Along with this, a systematic approach means an interconnected consideration of various aspects of the activity of the analyzed organization (supply and marketing, production, financial, investment, socio-economic, economic-environmental, etc.). The systematic analysis is a broader concept compared to its complexity. Complexity includes the study of individual aspects of the organization's activities in their unity and interconnection. As a result, complex analysis should be considered as one of the fundamental parts of system analysis. The generality of the complexity and consistency of the analysis of financial and economic activities is reflected in the unity of the study of various aspects of the activities of a given organization, as well as in the interconnected study of the activities of the organization as a whole and its individual divisions, and, in addition, in the application of a common set of economic indicators, and, finally, in complex use of all types information support economic analysis.

Stages of analysis of the financial and economic activities of the enterprise

During the course of the systemic complex analysis financial and economic activities of the enterprise can be divided into the following stages. At the first stage the analyzed system should be divided into separate subsystems. At the same time, it should be borne in mind that in each individual case, the main subsystems may be different, or the same, but having far from identical content. So, in an organization that manufactures industrial products, the most important subsystem will be its production activity, which is absent in a trade organization. Organizations providing services to the population have a so-called production activity, which differs sharply in its essence from the production activity of industrial organizations.

Thus, all the functions performed by this organization are performed through the activities of its individual subsystems, which are identified at the first stage of a systemic, comprehensive analysis.

At the second stage a system of economic indicators is being developed, which reflects the functioning of both individual subsystems of a given organization, that is, the system, and the organization as a whole. At the same stage, criteria for evaluating the values ​​of these economic indicators are developed based on the use of their normative and critical values. And finally, at the third stage of the implementation of a systemic, integrated analysis, the relationships between the functioning of individual subsystems of a given organization and the organization as a whole are identified, the economic indicators that express these relationships are determined and are under their influence. So, for example, they analyze how the functioning of the department for labor and social issues of a given organization will affect the value of the cost of manufactured products, or how the investment activity of the organization affected the amount of its balance sheet profit.

Systems approach to economic analysis enables the most complete and objective study of the functioning of this organization.

At the same time, one should take into account the materiality, significance of each type of identified relationships, specific gravity their influence on the overall value of the change in the economic indicator. Subject to this condition, a systematic approach to economic analysis provides opportunities for the development and implementation of optimal management decisions.

When conducting a systematic, comprehensive analysis, it is necessary to take into account that economic and political factors are interrelated and have a joint impact on the activities of any organization and on its result. Political decisions taken by the legislative authorities must necessarily be in accordance with the legislative acts regulating the development of the economy. True, at the micro level, that is, at the level of individual organizations, it is very problematic to give a reasonable assessment of the influence of political factors on the performance of an organization, to measure their influence. As for the macro level, that is, the national economic aspect of the functioning of the economy, here it seems more realistic to indicate the influence of political factors.

Along with the unity of economic and political factors, when conducting a system analysis, it is also necessary to take into account the interconnectedness of economic and social factors. At present, the achievement of the optimal level of economic indicators is largely determined by the implementation of measures to improve the socio-cultural level of the organization's employees and improve their quality of life. In the process of conducting the analysis, it is necessary to study the degree of implementation of plans for socio-economic indicators and their relationship with other indicators of the activities of organizations.

When conducting a systematic, comprehensive economic analysis, one should also take into account unity of economic and environmental factors. In modern conditions of the activity of enterprises, the environmental side of this activity has become very important. At the same time, it should be borne in mind that the costs of implementing environmental protection measures cannot be considered only from the standpoint of momentary benefits, since the biological damage caused to nature by the activities of metallurgical, chemical, food and other organizations may become irreversible, irreplaceable in the future. Therefore, in the process of analysis, it is necessary to check how the plans for the construction of treatment facilities, for the transition to waste-free production technologies, for the beneficial use or implementation of planned returnable waste are fulfilled. It is also necessary to calculate the reasonable values ​​of damage caused to the natural environment by the activities of this organization and its individual structural divisions. The environmental activities of an organization and its subdivisions should be analyzed in conjunction with other aspects of its activities, with the implementation of plans and the dynamics of the main economic indicators. At the same time, cost savings for environmental protection measures, in cases where it is caused by incomplete implementation of plans for these measures, and not by more economical use of material, labor and financial resources, should be recognized as unjustified.

Further, when conducting a systematic, comprehensive analysis, it is necessary to take into account that it is possible to obtain a holistic view of the organization's activities only as a result of studying all aspects of its activities (and the activities of its structural divisions), taking into account the relationships between them, as well as their interaction with external environment. Thus, in carrying out the analysis, we split the integral concept - the activity of the organization - into separate constituent parts; then, in order to verify the objectivity of analytical calculations, we carry out an algebraic addition of the results of the analysis, that is, individual parts, which together should form a complete picture of the activities of this organization.

The systemic and complex nature of the analysis of financial and economic activity is reflected in the fact that in the process of its implementation there is the creation and direct application of a certain system of economic indicators that characterize the activities of the enterprise, its individual aspects, the relationship between them.

Finally, the systemic and complex nature of economic analysis finds its expression in the fact that in the process of its implementation there is a complex use of the entire set of information sources.

Conclusion

So, the main content of the system approach in economic analysis is to study the influence of the entire system of factors on economic indicators based on the intra-economic and external relations of these factors and indicators. At the same time, the analyzed organization, that is, a certain system, is divided into a number of subsystems, which are separate structural divisions and separate aspects of the organization's activities. In the course of the analysis, the complex use of the entire system of sources of economic information is carried out.

Factors to improve the efficiency of the organization

Classification of factors and reserves to improve the efficiency of the organization's economic activities

The processes that make up the financial and economic activities of the enterprise are interconnected. In this case, the connection can be direct, direct, or indirect, mediated.

The financial and economic activities of the enterprise, its effectiveness are reflected in certain. The latter can be generalized, that is, synthetic, as well as detailed, analytical.

All indicators expressing the financial and economic activities of the organization are interconnected. Any indicator, a change in its value, is influenced by certain reasons, which are usually called factors. So, for example, the volume of sales (sales) is influenced by two main factors (they can be called factors of the first order): the volume of output of marketable products and the change during the reporting period of the balance of unsold products. In turn, the values ​​of these factors are influenced by second-order factors, that is, more detailed factors. For example, the volume of output is influenced by three main groups of factors: factors associated with the availability and use of labor resources, factors associated with the availability and use of fixed assets, factors associated with the availability and use of material resources.

In the process of analyzing the activities of the organization, even more detailed factors of the third, fourth, and higher orders can be distinguished.

Any economic indicator can be a factor influencing another, more general indicator. In this case, the first indicator is called the factor indicator.

Studying the influence of individual factors on economic performance is called factor analysis. The main varieties of factor analysis are deterministic analysis and stochastic analysis.

See further:, and reserves for increasing the efficiency of the financial and economic activities of the enterprise

economic labor fixed fund

The essence of the efficiency of business management of the enterprise

In the conditions of the formation of market relations, the analysis of economic activity should be aimed at further economic and social development of enterprises, strengthening their financial condition. This requires the constant development of economic analysis as a science, the improvement of its methodology, and the widespread introduction into practice. analytical work computers, other latest technical means collection and processing of information, the use of economic-mathematical and other rational methods of studying economic processes. An increase in the theoretical level of analysis of economic activity is facilitated by the study, generalization and use of advanced experience in analytical work.

The analysis of economic activity is one of the main functions of the economic management system and occupies an intermediate place between the collection of information and the adoption of managerial decisions, that is, the analysis precedes managerial decisions, prepares and justifies them. For effective, optimal management of the work of enterprises and other economic entities, information is needed on the available resources and capacities, the rationality of their use, economic and social development. Such information is obtained, first of all, with the help of operational and current (retrospective) economic analysis. Through analysis, they study the progress of the plans, the dynamics of the economic and social development of the enterprise, identify and use reserves to improve the efficiency of management, establish the causes of omissions in work, if any, and develop measures to eliminate and prevent them. At the same time, the main attention is focused not on fixing the identified shortcomings, but on developing more rational and efficient management methods in the enterprise.

When planning the economic activities of enterprises, especially for a long period, it is difficult to take into account all the possibilities and reserves for improving economic management. Many of them are identified and used during the implementation of plans through deep economic analysis. Consequently, the analysis not only provides an objective assessment of the implementation of plans and the dynamics of social and economic development, but also helps to study and summarize best practices, identify ways, opportunities and reserves for optimizing the economy of enterprises. Thus, before drawing up plans, a deep factor analysis of the economic activity of enterprises for the pre-planning period should be carried out, which helps to substantiate the planned indicators and more fully reflect the available reserves in them. In the process of analysis, the quality of planning, the interconnection and consistency of planned indicators, the completeness of the account in the plans of the available opportunities and reserves for increasing the efficiency of management are studied. All this contributes to the preparation of optimal plans and forecasts that ensure high growth rates and optimal proportions for the development of individual aspects of the economic activity of enterprises.

Economic analysis contributes to the observance of the regime of economy in the expenditure of material, labor and financial resources, the development and strengthening of self-sufficiency and self-financing. In a market economy, there are inexhaustible opportunities for saving the costs of living and materialized labor. Revealing and more full use these possibilities is one of the most important tasks of analysis.

The importance of economic analysis in increasing intensification is great social production, the introduction of the achievements of science and technology in the practice of enterprises. With the help of a preliminary analysis of economic activity, the feasibility and effectiveness of the innovations being introduced are determined. Subsequent analysis (operational and current) helps to determine the effect of the implemented achievements of technical progress, new technological advances.

Thus, with the help of economic analysis, the economic mechanism, planning, management is improved, economic accounting is introduced and developed. He is essential tool scientific prediction of the prospects for the functioning of business entities.

The tasks of analyzing economic activity stem from its essence, content, significance, and socio-economic tactics and enterprise strategy for the near and long term. These tasks can be summarized as follows:

• - checking the reality and optimality of plans, forecasts, standards, norms;
• - assistance in improving the system of planning, management;
• - control, comprehensive and objective assessment of the implementation of plans, business plans for all indicators; study and evaluation of trends in the development of the enterprise's economy in dynamics, conditions and methods for obtaining the results of economic activity;
• - identification and quantitative measurement of the influence of factors on the indicators of the economic activity of the enterprise; objective assessment of the results of his work;
• - study of the security and efficiency of the use of material (commodity), labor and financial resources, natural resources; promoting the introduction of scientific and technological progress and advanced management methods into the practice of the enterprise;
• - development of measures to eliminate the deficiencies identified in the process of analysis, bottlenecks in the work; study and mobilization of reserves to improve the efficiency of economic potential;
• - drawing up reasonable management decisions and promoting their successful implementation.

Further economic and social development of enterprises, the transition to market relations, computerization of management pose new, more complex tasks for the science and practice of analyzing economic activity to optimize the functioning of business entities. Successful implementation these tasks contributes to the optimal development of the national economy, raising the material and cultural standard of living of the population.

The results of the work of enterprises, their structural divisions and economic organizations depend on a number of economic, organizational, technical and technological factors.

In economic research, a factor is usually understood as the conditions for the performance of economic processes and the reasons that affect them. The activities of enterprises are complex and multifaceted. It is a complex of interrelated business processes characterized by a system of indicators that depend on numerous and diverse factors. An in-depth study of the whole range of factors that influenced the progress of the implementation of plans and the dynamics of management makes it possible to correctly evaluate the results of the work of enterprises, identify and use reserves for the growth of their economic potential, and increase the efficiency of social production.

Each factor may consist of a number of reasons, which in turn act as independent factors with a greater or lesser degree of impact on the results of economic, investment and financial activities of enterprises. Therefore, the factors can be of the first, second, third, ... n-order. The more detailed they are, the more detailed they are studied, the more fully the available reserves for improving the economic activity of enterprises are revealed.

Factors are interconnected and often affect the results of economic and other activities of enterprises in various directions: some are positive, others are negative, and others are neutral in the current conditions of economic development. Moreover, the negative effect of some factors can reduce or neutralize the positive effect of others. All this requires the study of as many factors as possible.

In order to deeply study the influence of factors on the economic activity of an enterprise, it is necessary to ensure their scientifically substantiated classification. First of all, you should highlight:

• - production and economic factors, or conditions necessary for the implementation of economic activities. These include resource factors (means of labor, objects of labor and labor itself);
• - technical and economic factors (mechanization and automation of production, trade and other technological processes, the introduction of achievements in science, technology, advanced technology and labor organization);
• - socio-economic factors that reflect the creative initiative and activity of employees (participation of workers in enterprise management, the initiative of production innovators, moral stimulation and interest of employees in the results of their work), the level of enterprise management;
• - socio-psychological factors (intra-collective relations, mutual responsibility and mutual assistance, conflict situations);
• - physiological factors (sanitary and hygienic working conditions, improvement of the organization of production and labor, aesthetic condition of the premises, etc.).

According to the degree of impact on the results of the work, the factors are divided into:

• - basic (defining);
• - secondary.

The main factors are those that have a decisive influence on the economic activity of the enterprise in the current conditions.

Their action should be studied first.

All other factors are secondary.

According to the degree of quantitative measurement of the influence of factors on the performance indicator, they are divided into quantifiable and non-quantifiable.

Quantitative measurement of the influence of factors on the indicator under study makes it possible to correctly assess the economic activity of enterprises. If this is impossible to do (for example, to measure the influence of work experience, the level of general education and professional training of employees on their labor productivity), it is necessary to trace the direction of the influence of factors. This will make it possible to draw more informed conclusions and recommendations based on the results of the economic analysis.

By the time of action, the factors are constant, acting continuously throughout the entire period under study, and temporary, acting for a certain period of time.

Factors are divided into intensive and extensive.

Intensive factors are associated with the most efficient use achievements of scientific and technological progress, advanced technology. They ensure the development of the economy by increasing the productivity of social labor, improving the use of material, labor, financial resources, and natural resources.

Extensive factors are associated with the expansion of the material and technical base of the enterprise, the additional attraction of material and labor resources, and the development of economic potential. At the present stage of development of our economy and in the future, intensive factors that ensure the growth of labor productivity and increase the efficiency of the use of economic resources are decisive. These factors should be given special attention in the analysis. But one should not neglect the study of extensive factors that ensure the development of the economy by attracting additional production and other resources.

In terms of their coverage, the factors are general, operating throughout the entire national economy, and specific, operating in individual sectors of the economy or at individual enterprises.

TO common factors include the provision and use of material and labor resources, the material and technical base of enterprises, specific ones - the location of individual enterprises, the contingent of consumers they serve.

According to the degree of detail, the factors are divided into simple, resulting from the action of one cause, and complex, arising from the action of a complex of causes. Simple factors include - the number of days in the analyzed period, complex factors - the productivity of workers.

According to the method of determining the action, the factors are direct, the influence of which is determined directly, and calculated, the effect of which is measured using special methods and calculations.

In terms of their effect on the results of economic activity, the factors can be positive and negative. The study of the factors that positively influenced the results of economic activity makes it possible to more fully identify reserves for increasing the economic potential and improving its use, successful implementation of plans, and stable economic development. The analysis of negatively influenced factors prevents their occurrence, helps to eliminate shortcomings in the work.

By the nature of the action, the factors are divided into objective, independent of the activities of enterprises, and subjective, depending on the employees of enterprises, the results of their work.

According to decision theory, any indicator is a measure of the degree of achievement of the goal or a set quantitative parameters reflecting the results of economic, social and other activities of enterprises. Since this activity is characterized by a system of indicators, the analysis of economic activity should be carried out using their complex. Each indicator has a numerical expression that characterizes a specific dimension of the object or process being studied, as well as its content - the economic essence.

The indicators used in the analysis of economic activity are classified into the following groups:

• - quantitative (quantitative factors include the volume of output, turnover, etc.);
• - qualitative - the cost of products, works and services, labor productivity, levels of distribution costs, profitability, profitability;
• - absolute indicators (expressed in cost, natural and labor indicators);
• - relative indicators (expressed as a percentage, coefficients, indices);
• - planned indicators (data from economic and social development plans, business plans, forecasts);
• - regulatory indicators (rates of consumption of raw materials, materials, fuel, energy resources, depreciation rates, natural loss of goods, etc.);
• - accounting indicators (accounting, statistical and operational accounting data);
• - reporting indicators (accounting, statistical and operational reporting data);
• - analytical indicators (calculated during the analysis of economic activity).

All these indicators are used in economic analysis in conjunction, which provides a depth of study of economic processes and phenomena.

The analysis of economic activity should be based on a set of indicators formed on the principles of a systematic approach, since any enterprise is an object that fully possesses the properties of a system built according to the laws of hierarchical communication. The choice of indicators reflecting the economic activity of the enterprise, their analysis should also be carried out from the standpoint of a systematic approach. The study of each indicator in interconnection with others makes it possible to identify the factors influencing their change, determine the dominant ones and quantify the relationship between each factor and the result indicator, as well as between the factors.

When forming a system of indicators, the following requirements must be observed:

• - the system should include several private indicators and one generalizing, aggregating private indicators and ensuring the unity of the system;
• - the system should be characterized by complexity, which allows using the "tree of goals" of the economic and social development of the enterprise in the program-target management of the economy.

As a manuscript

Nevmyanov Ruslan Abdulkhaevich

Business Performance Management

industrial enterprises

Specialty 08.00.05 - Economics and management of the national economy

(economics, organization and management

enterprises, industries, complexes -

dissertations for competition degree Candidate of Economic Sciences

Izhevsk– 2010

The work was carried out at the Institute of Economics of the Ural Branch of the Russian Academy of Sciences (Udmurt Branch) Doctor of Economics, Professor

Scientific director:

Shamatov Indus Kashipovich Doctor of Economics,

Official Opponents:

Professor Makarov Alexander Mikhailovich Candidate of Economic Sciences, Associate Professor Vasiliev Leonid Vitalievich Kazan State

Lead organization:

University of Technology

The defense will take place on November 9, 2010 at 13:00 at a meeting of the dissertation council DM 212.275.04 at the Udmurt State University» at the address: 426034, Udmurt Republic,

Izhevsk, st. Universitetskaya, 1, building 4, room 440.

The dissertation can be found in the library of the State Educational Institution of Higher Professional Education "Udmurt State University", with the author's abstract on the official website of the State Educational Institution of Higher Professional Education "UdGU" htpp://v4.udsu.ru/scince/abstract

Scientific Secretary of the Dissertation Council Candidate of Economic Sciences, A.S. Baskin Professor

GENERAL DESCRIPTION OF WORK

Relevance research topics. In modern conditions of the development of market relations, the stability and dynamism of the development of the entire economy depends on the effectiveness of managing the economic activities of economic entities. The concept of efficiency as an economic category is based on its penetration into all spheres of economic activity of industrial enterprises.

The multi-variant manifestation of management efficiency creates opportunities for the enterprise to make a profit, as well as to achieve high professional and competent results in management activities enterprises. The interests of an industrial enterprise as an economic entity is to increase efficiency in three areas of activity:

production - economic, financial, economic and social.

The priority task of industrial enterprises is not only the stability of the market position, but also the improvement of the economy, i.e. it is necessary to maintain a certain balance between costs and results of production;

find new forms of capital investment;

establish more effective ways to bring products to the end consumer.

The existing obstacles to the identification of both real and potential factors of efficiency increase necessitate the study and introduction of reasonable changes in the existing base of theoretical and methodological issues of efficiency. The lack of elaboration of theoretical, conceptual and methodological aspects of the effectiveness of managing the economic activities of industrial enterprises, as well as significant practical significance, determined the choice of the topic of the dissertation research and relevance.

Field of study. The dissertation work was done in accordance with paragraphs of clause 15.1. (Development of new and adaptation existing methods, mechanisms and tools for the functioning of the economy, organization and management of economic entities of industry), p. 15. (Theoretical and methodological foundations for the effectiveness of the development of enterprises, industries and complexes of the national economy) scientific directions passports of specialties HAC in specialty 08.00.05. - Economics and management of the national economy (economics, organization and management of enterprises, industries, complexes - industry).

The state of knowledge of the problem. The economic studies of leading foreign scientists who are classics of economics and management, such as A. Marshall, F. Taylor, G.

Mintzberg, A. Ansoff, G. Simon, S. Holt, F. Hadowry, K. Meyer, C. Bernard, B.

Lussato, J. Forrester, A.W. Ioffe, F. Emery, S. Ecker, P. Drucker, G. Birman, etc.

Russian scientists have made a significant contribution to the development of the methodological foundations for analyzing the economic activity of an enterprise, these include the works of A.G. Aganbegyan, G.B. Kleiner, M.Sh. Bakanova, S.B. Barngolts, A.D. Sheremeta, V.D. Kovaleva, M.V. Bellenger, R.S. Saifullina, V.P. Loginova, M.I.

Balabanova, S.A. Scriabin, N.P. Lyubushin.

Sufficient attention was paid to the issues of efficiency research by scientists - economists of the Institute of Economics of the Ural Branch of the Russian Academy of Sciences O.I. Botkin., A.I.

Tatarkina, O.A. Romanova, A.A. Kuklina, I.O. Botkin, V.I. Nekrasov and others.

The efficiency of production factors was studied in the works of I.K. Shamatova, L.A. Glazunov-Tolstoy, D.E. Galkina, A.A. Bobrova, L.V. Dontsova, I.Ya.

Kiperman, V.E. Negasheva, V.N. Ryabtseva, S.S. Mishurova, M.A. Bolotonova and others.

Goals and tasks research. aim dissertation research is the substantiation and modeling of an integrated system for assessing the effectiveness of the economic activity of industrial enterprises. To achieve this goal, it is necessary to solve the following tasks:

conceptual provisions and theoretical foundations - to consider the origin of efficiency;

Substantiate the criteria for evaluating the effectiveness of the economic activity of industrial enterprises;

Determine endogenous and exogenous factors and assess the degree of their influence on the efficiency of the functioning of industrial enterprises;

methodological provisions for evaluating efficiency - to investigate the economic activity of enterprises;

Justify the application of the factor analysis methodology in terms of deterministic and stochastic methods.

Subject of study- a set of organizational and economic relations aimed at the efficiency of managing the economic activities of enterprises.

The object is the economic and organizational-economic activity of industrial enterprises and methods for its evaluation.

Theoretical and methodological basis of the study. The validity of theoretical studies and conclusions is due to a wide range of studied economic literature, financial and analytical sources and data financial statements enterprises. The methodological basis is formed on the basis of deterministic and stochastic methods for the study of assessing the efficiency of economic activity of enterprises.

Basic research methods. The following methods were used to solve the questions posed: comparative, correlation-regression, factorial, graphical, statistical groupings, expert assessments, abstract-logical, economic-mathematical modeling and other methods of scientific research.

The information base was made up of statistical and accounting data of industrial enterprises, materials of the Federal Service state statistics RF, analytical data financial services industrial enterprises, reference and normative acts, recommendations of scientific institutions.

Scientific novelty dissertation research. The following results are obtained in the work, which determine the scientific novelty and are the subject of protection:

theoretical models of effective management on - substantiated industrial enterprises;

A system of indicators for evaluating the effectiveness of industrial enterprises based on effective and traditional methods has been developed;

a two-level mechanism for evaluating the effectiveness - proposed industrial production;

Criteria of management efficiency are defined, which allow assessing all types of organizational transformations, and not just certain aspects of the economic activity of enterprises;

strategic and tactical models of behavior - industrial enterprises have been developed that combine endogenous and exogenous factors of influence.

Practical significance The work consists in the formation of a methodological factor for assessing the effectiveness of managing the economic activities of an industrial enterprise, the theoretical developments and recommendations of which can be used in the practical activities of enterprises.

Application of reasonable practical advice contained in the dissertation on improving the process of managing industrial and economic activities, greatly facilitates the tasks facing industrial enterprises. Some recommendations and conclusions can be applied in the educational process for students of economic specialties, graduate students and a wide range of readers interested in this issue.

Research results can also be used in practice public services and governing bodies in the formation of an industrial development strategy at the regional level.

Approbation of results research is reflected in publications, in scientific research, practical activities. Approbation of the results of the dissertation was reflected at various conferences of the International and All-Russian level, including the All-Russian Scientific and Practical Conference "Actual Problems of Restructuring Russian Enterprises"

(Penza, 2010);

International scientific and practical conference held by the Academy of National Economy under the Government of the Russian Federation "Modernization of the economy - the basis for increasing production efficiency" (Moscow, 2010).

Most of the proposed recommendations were used in the educational process of training economists-managers at the Department of Economics and Management of the Kazan branch of the St. Petersburg Academy of Management and Economics in the study of academic disciplines of economic, organizational and managerial cycles.

Publications. Basic scientific provisions, guidelines and the results obtained were published in 7 papers, with a total volume of 5.8 pp, including in two journals recommended by the Higher Attestation Commission of the Russian Federation: "Economics and Management"

(St. Petersburg), "Microeconomics" (Moscow) for the degree of candidate of economic sciences.

In the scientific works published in co-authorship, the author of the dissertation belongs to the formulation and substantiation of the research problem, the collection and processing of statistical data, the development of the main scientific conclusions, the testing of the results obtained, and their implementation in production.

Structure and scope of work. The dissertation consists of an introduction, three chapters, a conclusion, a bibliographic list of 159 sources. The work is presented on 180 pages of typewritten text, contains 20 tables, 40 figures, applications.

In the first chapter- "Theoretical basis of the efficiency of economic activity of enterprises" the theoretical views of scientists - economists and the conceptual provisions of the study of the category "efficiency" are considered. The effective and traditional approaches to assessing the effectiveness of the economic activity of industrial enterprises are singled out.

Also, the criteria for evaluating the effectiveness were substantiated and the fundamental principles necessary to substantiate the criteria under study were determined. The interrelation of organizational transformations with efficiency criteria is revealed. The analysis of endogenous and exogenous factors that have a direct impact on the efficiency of the functioning of industrial enterprises has been carried out.

In the second chapter- "Factor analysis of the efficiency of industrial enterprises" reveals the methodological aspects that determine the efficiency of economic activity of enterprises. Various methods for analyzing the efficiency of economic activity of enterprises have been studied.

The factor analysis of efficiency research is substantiated and its introduction into the organizational structure of an industrial enterprise is reflected.

The possibility of applying the method of factor analysis from the point of view of deterministic and stochastic approaches is considered. A comprehensive system for assessing the efficiency of production factors is also proposed.

In the third chapter management methods - "Improving the efficiency of economic activity of industrial enterprises"

an economic assessment of the effectiveness of the development of industrial enterprises was carried out. Modeling the effective management of the economic activity of enterprises was based on the construction of a multifactorial correlation model. Forecast options for the development of industrial production have been developed in two scenarios of development - inertial and innovative.

In custody the research results are summarized and conclusions are formulated.

2. MAIN PROVISIONS AND THE RESULTS OF THE RESEARCH FOR DEFENSE 1. Theoretical models of management efficiency at industrial enterprises are substantiated.

Conducted research on various concepts, scientific schools in relation to the concept made it possible to substantiate the theoretical "efficiency", methodological models of management efficiency at industrial enterprises. These include the mechanistic model and the humanistic one.

The "mechanistic" model considers the industrial enterprise as a mechanism, which is a combination of the main production factors: means of production, labor, raw materials and materials. The theoretical basis of this approach is the provisions of the school scientific management F. Taylor, M. Weber. Great importance at the same time, it is attached to the analysis of technical and economic ties and the dependence of various factors of production.

The "humanistic" model represents an industrial enterprise as a group of people performing common work on the principles of division and cooperation of labor, while the most important factor in productivity is a person as a social figure. The elements of the model are such components as attention to employees, their motivation, communication, participation in decision-making.

The presented models, despite their fundamental differences, have one thing in common - in both cases it is assumed that the goals of an industrial enterprise are unambiguously defined and accepted by all participants in management activities.

The effective functioning of an industrial enterprise is impossible without taking into account the conflicting interests of many participants interested in effective work, but having their own understanding, their own criteria and indicators for its evaluation, their own way of influencing (directly or indirectly) on the components of efficiency. So the criteria organizational effectiveness enterprises are constantly changing, reflecting changes in the composition of the participants and their interests.

model In connection with the above, the dissertation proposed the congruence organizational behavior, based on the general system model as one of the options for enterprise efficiency. Within the framework of the proposed model, the main input elements entering the system of organized behavior are associated with the external environment, i.e. restrictions, requirements and opportunities, resources of an industrial enterprise.

The main components of the congruence model are shown in Figure 1.

4 components of the task congruence model workers providing formal provision of informal ones.

enterprise Fig. 1 Constituent components of the congruence model To the formal organizational support congruence models include various structures, processes, systems that create motivation and facilitate the fulfillment of tasks.

Non-formal organizational education models include sustainable models, power and influence, values ​​and norms, which reflects real conditions activities of the enterprise as a whole.

Management efficiency of any enterprise in the conditions market economy depends on the degree of adaptability of the enterprise and its structural divisions. The main categories of efficiency for the enterprise are adaptability, flexibility, synchronization, autonomy, commercialization, integration, automation. For their implementation, the following conditions must be met.

Improving the management system through the active use of strategic planning, the introduction of integrated operational management systems, the formation of a package of services, the formation of activity plans is possible on the basis of a comprehensive study of the market and taking into account the strategic and tactical goals of the enterprise. An important condition is also the improvement of the organization of labor at the enterprise and large-scale retraining of personnel in the field of professional and general economic training of property, organizational and legal framework (financial relations, productivity, pricing).

A system of indicators for evaluating efficiency 2 has been developed.

industrial enterprises based on efficient and traditional methods.

The existing effective and traditional methods are used in the assessment of management effectiveness. Efficiency characterizes in a broad sense the qualitative aspect of the development of society. Its specificity lies in the fact that it shows with the help of a combination of which resources the final result, i.e. effective factor to management in comparison with the usually applied one. It is expedient to develop a system of indicators for evaluating efficiency with the equally obvious certainty of specific meters and data for their calculation.

IN general view efficiency is expressed through the ratio between the results obtained in the course of the enterprise's activities and the labor costs associated with the achievement of these results, it is the basis for constructing quantitative criteria for the value, decisions made, the formation of material and resource, functional and system characteristics functioning of the enterprise.

Costs (3) and results (P) can be compared with each other in various ways, while the resulting indicators have different meanings, emphasizing one or another side of the “efficiency” category. An indicator of the type Р/3 characterizes the result obtained from a cost unit.

In the traditional method, the most complete and consistent study of efficiency is given in the theory of complex economic analysis, where sections of prospective, current and operational analysis are devoted to efficiency, on the basis of which the achieved efficiency of economic activity is assessed, the factors of its change, unused opportunities and reserves for improvement are identified.

The system of indicators for evaluating the effectiveness of the economic activity of an enterprise Indicators of financial indicators Indicators of the economic condition of a social production enterprise efficiency of economic efficiency Integral indicators Indicators of solvency efficiency Return on assets 2 The system of indicators for assessing the efficiency of the economic activity of an industrial enterprise Thus, the proposed system of indicators reflects the overall efficiency of the functioning of an industrial enterprise. It can be demanded both by the management of the enterprise itself for a general assessment of the state of affairs, and by institutions external, in relation to the object of assessment, for comparison with similar indicators of other economic entities.

A two-level mechanism for evaluating efficiency is proposed 3.

industrial production.

The results of the analysis of performance indicators make it possible to identify "bottlenecks" in production, determine which resources are used inefficiently and adjust management accordingly. Partial factor indicators of the efficiency of the use of industrial production must meet general requirements presented to performance indicators.

Having selected satisfactory meters for certain types of resources (costs) and correlating them with the characteristics of the result, we obtain differentiated indicators of the efficiency of the use of production (Table 1).

Table Indicators of efficiency of industrial production Types of resources Applied resources Consumed resources Name Estimated Name so far - Estimated.

indicators formula of efficiency indicators - efficiency efficiency formula Labor resources Producer- PT=Q/M Salary intensity S3=M3/Q labor intensity (PT) (S3) Main Return of the main Fo=Q/Fo Depreciation- Sa=Ia/Q Production funds production cost (Sa) funds (fo) Material resources Return of circulating materials production fob=Q/Fob bone (Sm) Sm=Im/Q funds (fob) Indicators are a system that allows you to control the efficiency of production. These indicators are calculated based on the volume of sales as a characteristic of the result. In a detailed analysis of the use of one of the types of resources, other indicators can be used (in particular, the profitability of production assets).

Thus, the thesis formed a two-level mechanism for assessing the effectiveness of industrial production.

The upper level - performance indicators of an industrial enterprise reflect the overall level of efficiency achieved at the enterprise.

The lower level - partial indicators of the use of resources of production factors reveal the reasons that determined the current level of efficiency, and also indicate directions for improving efficiency.

The indicators of the upper and lower levels are interrelated due to their economic nature and methodological features of construction.

The mechanism can be used to measure and evaluate production efficiency in modern conditions, in particular, an analysis of production efficiency indicators was carried out on the example of the Republic of Tatarstan.

The criteria for management efficiency are defined, which 4.

make it possible to evaluate all types of organizational transformations, and not just individual aspects of the economic activity of enterprises.

The choice of efficiency criteria should be determined by the specifics of the functioning of the market system. Criteria of management efficiency allow to evaluate all types of organizational transformations, and not just certain aspects of the enterprise. Thus, the relationship between the main types of organizational transformations and a given criterion for the effectiveness of managing economic value added (Economic Value Added, EVA) was revealed (Table 2).

Table Interrelation of organizational transformations with the criterion of efficiency Main types of organizational Goals Change of the criterion of transformations of efficiency transformations Mastering new types of products Increasing Increasing (goods, works, services) profitability of capital of economic value added (EVA) Exploring new markets or Increasing Increasing market segments of profitability of capital of economic value added (EVA) Developing more profitable Increasing Increasing (profitable) adjacent links of the return on capital of the economic production and technology value added chain (EVA) Eliminating unprofitable or Decreasing Increasing is not enough profitable areas needs in the economic activity of the enterprise (including capital added liquidation of the enterprise) (EVA) Change in the structure of capital Decrease in cost Increase in the enterprise capital economic value added (EVA) As Table 2 shows, the main types of organizational transformations are reduced to the direction of financial and economic goals, which in turn are focused on the growth of profits, or the value of the enterprise.

To form an effective enterprise management system, it is necessary not only to evaluate the criteria, but also to determine the goals and, accordingly, the strategies of each level of the enterprise management model.

The thesis proposes a system for quantifying goals and evaluating the criteria of an enterprise, which is based on the method balanced scorecard efficiency (Balanced Scorecard, BSC).

Within the framework of the system of balanced performance indicators (Balanced Scorecard, BSC), the enterprise is considered in four main projections:

financial, marketing, projections of internal business processes, projections of learning and growth (Fig. 3).

As Figure 3 shows, an effective enterprise management system is seen as the activity of employees at the highest level of management that implement the enterprise strategy. However, if the individual efforts of employees are not balanced with the strategy, they cannot have a significant impact on the excellence of the enterprise.

The most difficult stage is the decomposition of the strategic goals and objectives of the enterprise to a specific employee. Implementation this stage involves the use of a modification of the MBO method -Management by Objectives, based on the economic and mathematical description of the system of goals of the enterprise.

To develop an economic and mathematical model of an industrial enterprise, we denote the measurable parameters of the external and internal environment, whose influence on the estimated indicator Ur-11 of the selected business process can be established on the basis of the existing array of observations (ur,i, Ur-l,i ), i = 1,2...n, u = (url... urm) (1) m-dimensional business process state vector, n - sample size, r - quantification level.

Financial Marketing Projection Projection Projection Internal Corporate Level Learning and Business Growth Processes Targets Targets Targets Targets Strategy Strategy Strategy Level of Business Units Projection Projection Projection Projection Targets Targets Targets Targets Strategy Strategy Strategy Middle and Lower Management Senior Management, Projection Projection Projection Projection Targets goals goals goals goals strategy strategy strategy strategy projection projection projection projection linear personnel goals goals goals goals strategy strategy strategy strategy 3 Scheme of setting criteria in BSC projections Only after establishing the desired dependence Ur-1 =F(url...urm), the solutions found with its help for Ur-1 can be interpreted.

The desired functional dependence Ur-1 = F(url...urm) and the influence function of each individual parameter Ur-1 = i(uri) also have an arbitrary, a priori unknown form. Hence, the model of functioning of an industrial enterprise in general form can be written as follows:

Ur-11 = F(url, ur2, ur3... urn-1... urN);

Ur-12 = F(url, ur2, ur3... urn-1... urN);

Ur-13 = F(url, ur2, ur3... urn-1... urN);

Ur-1L-1 = F(ur-11, ur-12, ur-13... ur-ln-1... ur-lN);

URL = F(uRl, uR2, uR3... uRn-1... uRN), Where, 1 is the number of selected goals (control parameters, criteria) of the r-th quantification level (1 = 1, 2, 3 L, r = 1, 2, 3.... R), n is the number of selected business process parameters (n = 1, 2,3...N). Any of the selected parameters can be considered as a target.

According to a reasonable scheme of setting criteria within the Balanced Scorecard (BSC) system, it is possible to build an enterprise management model that links the parameters of all implemented business processes in single system regulation.

5. Strategic and tactical models of the behavior of an industrial enterprise have been developed, combining endogenous and exogenous factors of influence.

A strategic and tactical model of the behavior of an industrial enterprise in the market, which combines a grouping of external and internal factors, shown in Figure 4.

The proposed grouping of economic factors considers the rate of inflation (deflation), the tax rate, the international balance of payments, the level of employment in general and in the industry, the solvency of industrial enterprises.

Grouping of factors of external and internal environment Factors of direct influence Factors indirect impact technological international economic competitive political consumers state suppliers social Market Strategy behavior Tactics of behavior Influence on the current strategy Risks of the current strategy Potential opportunities Efficiency of functioning of the industrial enterprise Pic. 4 Strategic and tactical model of the behavior of an industrial enterprise of political factors When considering, one should follow the agreements on tariffs and trade between countries, protectionist customs policies, regulations local authorities authorities and the central government, the level of development legal regulation economy.

Market factors take into account changes in demographic conditions, the level of incomes of the population and their distribution, life cycles various kinds goods and services, the level of competition in the industry, market share and capacity.

Social factors include changing societal values, attitudes, attitudes, expectations, and mores.

Technological factors of the environment should take into account changes in production technology (know-how), structural materials, the use of computer technology for the design of new goods and services.

International factors have become important for industrial enterprises after the abolition of the state monopoly on foreign trade.

It is necessary to monitor the policy of governments of other countries, providing for efforts to protect or expand the national market as a whole or individual industries.

The competitive strategic position of an industrial enterprise implies constant control by the management of the organization over the actions of competitors. There are four diagnostic zones:

analysis of the future goals of competitors, assessment of their current strategy, assessment of the assumptions regarding competitors and the prospects for the development of the industry, studying the strengths and weaknesses competitors. Monitoring the activities of competitors allows the management of the organization to be prepared for potential threats.

Thus, it is advisable to end the strategic and tactical model of the behavior of an industrial enterprise based on the identified list of potential risks with specific recommendations and proposals for preventing and eliminating the identified risks.

LIST PUBLICATIONS ON THE THEME OF THE THESIS

1. Nevmyanov R.A., Zhukovskaya I.V. Management of enterprise investment risks - the mesolevel of research // Microeconomics No. 2, 2010, 0.6 pp, author. 0.5 p.l.

2. Nevmyanov R.A. Methodological approaches to assessing the effectiveness of the production system on the example of the Republic of Tatarstan // Economics and Management, 2010 No. 4 (54), 0.6 pp.

3. Nevmyanov R.A., Zhukovskaya I.V. Optimization of resource support for innovative activity of the enterprise. Collection scientific papers International scientific-practical conference "Modernization of the economy - the basis for increasing the efficiency of production." - Moscow, Publishing House of the Academy of National Economy under the Government of the Russian Federation, 2010, 0.4 pp, author. 0.3 p.l.

4. Nevmyanov R.A. Sales management as a mechanism for managing an industrial enterprise. - Penza. RIO PGSKhA, 2010, 0.4 pp

Nevmyanov R.A., Zhukovskaya I.V. Innovative way of development 5.

industry as a priority for the development of the economy as a whole.

Proceedings of the International Scientific and Practical Conference "State and Prospects of Development regional economy". Smolensk, city, - 0.4 pp, author. 0.3 p.l.

6. Nevmyanov R.A. Classification signs of risk management at the enterprise. - Penza. RIO PGSKhA, 2010, 0.4 pp

7. Nevmyanov R.A., Zhukovskaya I.V. Factor analysis of the efficiency of industrial enterprises. - Kazan - Izhevsk. Publishing House of the Ural Branch of the Russian Academy of Sciences, 2009, 3, p.l., author. 2.8 p.l.

The main task of any manager is effective management. Performance criteria allow you to assess in detail the quality of the manager's work in order to make appropriate adjustments. Appraisal works should be carried out regularly in order to identify strengths and weaknesses with the subsequent introduction of timely adjustments.

The essence of the concept

Management effectiveness is an economic category that demonstrates the contribution of the manager and his environment to the overall performance of the organization. Many researchers invest just such a meaning in this concept. In this case, the management efficiency criteria are presented as the results of activities and the degree of implementation of the goals and objectives that were set for the current period. Profit is the main indicator.

It should be noted that the effectiveness of management is one that characterizes management as a whole or its separate subsystem. For this purpose, various integral indicators, which give a more accurate numerical definition of the results.

It should be noted that a significant part of the economically active population with an appropriate level of education and qualifications is involved in the management process. Since a large amount of time and money is spent on training such personnel, a lot of attention is paid to assessing such a parameter as management efficiency. Efficiency criteria allow for a more in-depth look at this issue.

IN theoretical studies distinguish the following varieties:

• economic efficiency is the ratio of production and management costs, as well as the results obtained;
• social efficiency is satisfaction different categories consumers with the range and quality of goods and services.

The following concepts should also be distinguished:

• internal efficiency is the achievement of the organization's own goals at a constant level of costs;
• external efficiency - compliance of the enterprise with the demands and requirements of the external environment.

The evaluation algorithm looks like this:

• defining the purpose of performance evaluation;
• selection of criteria and their detailed justification;
• collection of initial data that will be used in the analysis process;
• development of requirements for the resulting indicators;
• development or selection of a methodology in accordance with which calculations will be made;
• carrying out calculations and evaluation of the obtained indicators.

Every organization has specific goals. In the process of evaluating the final results, certain inconsistencies may be identified. Based on the results of the review, a decision can be made to correct management process or change plans.

Economic criteria for management efficiency

The main goal of management is the continuous improvement of the performance of the organization. Particularly important is management. Efficiency criteria can be general and particular. In the first case, the global aspect of performance results is considered. It is important to achieve maximum results with minimal cost resources.

Particular indicators of management effectiveness are as follows:

• the level of labor costs of workers employed in the production process;
• rationality of spending material resources;
• minimum costs of financial resources;
• indicators characterizing the use and depreciation of fixed production assets;
• the size of the cost of production (should be kept to a minimum);
• indicator of profitability of production;
• technical equipment of production shops (compliance with modern achievements of technical progress);
• labor intensity of employees, which is determined by working conditions and organizational structure;
• compliance with the cost rate while fully complying with all contractual obligations;
• stability of the number and composition of personnel;
• compliance with environmental standards at the same level of costs.

In order to evaluate the efficiency of the enterprise, first of all, economic indicators are used. The main one is the ratio of profit to total costs incurred in the reporting period. If deviations or unsatisfactory results were identified, a factor analysis is carried out in order to determine specific causes.

Components of efficiency

In the course of assessing the effectiveness of organization management, the following indicators can be used:

• performance, which is manifested in the degree of achievement of the goals that were set by management;
• the ability to economically spend material and financial resources, fully satisfying the needs of all structures and departments of the organization;
• achievement of the optimal ratio of the obtained economic results to the costs that were carried out in the production process;
• the degree of influence of direct or indirect factors on the final result.

Criteria groups

Criteria for evaluating the effectiveness of management are specific indicators that allow you to evaluate the feasibility and effectiveness of the implementation of certain activities. Modern economic science divides them into two groups:

• private (local) criteria:
• labor costs of workers involved in the direct production of goods or services;
• expenditure of material resources for managerial and other purposes;
• expenditure of financial resources;
• indicators that characterize the use of fixed assets (purpose, depreciation, efficiency, etc.);
• the speed of turnover of funds;
• payback period of investments (its reduction or increase).
• quality criteria:
• increase in the output of products that belong to the highest category;
• environmental responsibility of the organization, as well as the introduction of modern energy-saving technologies;
• compliance of products with the urgent needs of society;
• continuous improvement of working conditions of employees, as well as their social level;
• saving resources.

It is worth noting that all management efficiencies must be accompanied by the maximization of output (or the number of services provided). There should also be an increase in profit levels.

Criteria and indicators of management efficiency

In order to evaluate the economic results from management activities or decision-making, appropriate methods are used. Thus, the criteria and indicators of management effectiveness are as follows:

• general indicator of management efficiency (ratio of profit for reporting period to management costs).
• coefficient management personnel(the ratio of the number of top managers and the total number of employees employed at the enterprise);
• management cost ratio (ratio total costs organizations to the costs of management activities);
• the ratio of administrative expenses to the volume of output (in physical or quantitative terms);
• efficiency of management improvement (the economic effect for the year is divided by the volume Money spent on management activities);
• annual economic effect (the difference between the total savings due to the implemented management measures and the costs multiplied by the industry coefficient).

Organization management efficiency

Economists distinguish the following criteria for the effectiveness of organization management:

• organization of management entities, as well as the full validity of their activities;
• the amount that is spent on solving certain issues that are under the jurisdiction of top management;
• style of management activity;
• the structure of the governing bodies, as well as the smoothness of the relationship between their various links;
• the total costs that fall on the maintenance of the administrative apparatus.

Any organization seeks to obtain the maximum benefit. It should be noted that the increase in profit is one of the main parameters, according to which the effectiveness of management is determined. The criteria for the effectiveness of the organization in this context imply the end result of the work of the entire enterprise. This is due to the fact that the implementation of plans largely depends on the quality work of managers.

Basic approaches to performance evaluation

The most important indicator of the functioning of any organization is the effectiveness of management. Performance criteria can be defined and applied according to several basic approaches:

• The target approach, as the name implies, is associated with an assessment of the degree of achievement of the planned result. At the same time, the action becomes much more complicated if the enterprise does not produce any tangible products, but is engaged, for example, in providing various kinds of services. It can also be about overlapping goals. Also, the criteria for evaluating the effectiveness of managing an organization quite often represent a set of formal goals that do not reflect the real state of affairs.
• A systematic approach involves considering the management process as a combination of input, direct operation, and output. In this case, management can be considered as the highest level, and average. Most often, the system is considered in the context of its adaptation to internal and external conditions which are constantly changing. No organization can limit itself to just producing products and providing services, because it must act in accordance with market conditions.
• The multidimensional approach aims to cover the interests of all groups formed in the organization.
• The approach of competing assessments makes it possible to use such criteria for the effectiveness of enterprise management as a control system, as well as internal and external influences. At the same time, the leader quite often faces a mutually exclusive choice.

Evaluation of the effectiveness of personnel management

The criteria for the effectiveness of personnel management include the quality, timeliness, and completeness of the performance of certain work and the achievement of goals. The overall numerical indicator, according to which the performance of employees can be assessed, is the ratio of the achieved indicators to the labor costs for a certain period.

Evaluation of the effectiveness of personnel management is usually carried out in order to assess the feasibility and validity of the introduction of motivational mechanisms or personnel changes. At the same time, it should be borne in mind that personnel costs can be primary (wages) and secondary ( social service and other costs provided for at the legislative level).

The work of employees must ensure the achievement of the goal. The criteria for the effectiveness of personnel management are, for the most part, specific indicators that are calculated per unit production capacity or manufactured products.

Evaluation of the effectiveness of the management system

There are the following criteria for evaluating the effectiveness of the management system:

• the complexity of the organizational structure and the justification for the expediency of the functioning of each of its links;
• the speed of response to newly emerging situations and the adoption of appropriate management decisions;
• strategy, in accordance with which the management of the organization as a whole and each of its individual subsystems is carried out;
• the costs that fall on the maintenance of the administrative apparatus, as well as their relationship with the results obtained;
• results of continuous monitoring of top management activities;
• assessment of the impact of the management apparatus on the final result of the enterprise;
• the numerical and qualitative composition of the management, as well as the ratio with the total number of employees.

It should be noted that the results of the organization's activities depend not only on the effectiveness of the work production staff, but also on how competently built organizational structure. To do this, a periodic check is carried out in order to identify discrepancies, as well as to bring the parameters to modern requirements and standards (the criteria for the effectiveness of management systems are used).

Classification of methods for assessing management effectiveness

Criteria and indicators for assessing management effectiveness can be applied in accordance with the following approaches:

• orientation to the definition of the initially set tasks in order to determine the degree of their implementation;
• assessment of the effectiveness of the administrative apparatus, as well as the degree of provision of managers with information and other resources;
• evaluation of manufactured products or services provided in order to determine the satisfaction of the end user;
• involvement of professional experts to identify weak and strong points in the functioning of the organization;
• comparative analysis of different points of view of managers or management systems;
• involvement of all parties and participants in the management and production process to determine the degree of efficiency.

Evaluation activity can correspond to one of the following types:

• forming:
  • determination of the discrepancy between the desired and the actual state of affairs;
  • assessment of the production process in order to determine the strengths and weaknesses;
  • assessment of the degree of achievement of the set goals.
• summarizing:
  • determination of varieties of products and services that bring real economic benefits in order to eliminate irrational directions;
  • study of changes in the well-being of employees and customers as a result of the organization's activities;
  • assessment of the ratio of costs to actually achieved economic results.

conclusions

Management effectiveness is an economic category that demonstrates the manager's contribution to the resulting indicator of the organization's performance. The determining indicator here is profit (namely, a comparison of the indicator that was achieved and the one that was noted in the plan for the corresponding period).

Management efficiency is critical for several reasons. The first of them is that a lot of time is spent on training this kind of personnel, and their number is quite large. In addition, top management is characterized by the highest degree of remuneration in the enterprise, which should be economically justified.

Management efficiency can be both economic (recoupment of costs invested in production) and social (degree of satisfaction of the population with quality, quantity, as well as the range of products and services). It is also worth highlighting the internal and external performance separately.

One or more approaches can be used to evaluate the effectiveness of an organization's management. Thus, the target implies an assessment of the result obtained and its comparison with the planned one for the period. If speak about systems approach, That we are talking about the perception of the work of the organization as a holistic process. Multivariate assessment affects all groups that are somehow connected with the activities of the enterprise or are interested in its results. It is also worth paying attention to the approach of competing estimates, which takes into account factors of the opposite direction.

In the course of assessing the effectiveness of management, a number of criteria are used, which can be used alone or in combination. So, the main indicator is the ratio of costs and profits. Also an important role is played by the optimal ratio of production workers and regular number management personnel, as well as expenses that are regularly assigned to management. The last indicator is important to correlate not only with the level of profit, but also with the actual volume of production (in physical or quantitative terms). Also, when calculating economic efficiency, it is important to adjust the indicators of the values ​​of the industry coefficient.

It is important to understand that in achieving the success of an enterprise, the main role is played not only by the composition of the production personnel, but the criteria for the effectiveness of management quality are no less important. The correct organizational structure must be selected, which will ensure optimal interaction between all departments of the enterprise, as well as reducing time and communication.