Production efficiency: forms, essence, measurements. Operational efficiency Practical assistance in production efficiency

State budgetary educational institution

middle vocational education Moscow region

"Moscow Geological Exploration College"

Methodical development

lesson

academic discipline "Industry Economics"

topic "Economic efficiency of production"

Teacher

GBOU SPO MO "Moscow Geological Exploration College"

Smirnova Irina Gennadievna

Klinsky district Reshetnikovo

r.p. Reshetnikovo

201 5

Academic discipline: "Industry Economics"

Lesson topic: « Economic efficiency of production"

Lesson type: combined lesson

The purpose of the lesson: study of economic efficiency production, the value of the economic effect

Lesson objectives:

1. Give the concept of scientific and technical progress and economic efficiency.

2. To study the types of scientific and technical progress and economic efficiency.

3. Designate the procedure for determining the most effective investment option.

4. To develop professional skills, abilities and cognitive abilities in the study of this topic.

5.Education personal qualities providing diligence, attentiveness and independence.

Lesson time: 90 minutes.

Ensuring the lesson:

Cabinet preparation: providing students with jobs and handouts for completing assignments.

Visual aids – electronic presentation by lesson.

Handout - cards with test tasks and questions for conducting knowledge control on the topic "Profit and profitability", cards with tasks for checking the level of assimilation of material on the topic "Economic efficiency of production", practical work.

Technical training aids - computer, multimedia projector, screen.

Study places - cabinet

Main literature - V. A. Shvandar "Enterprise Economics", Moscow, 2008

Additional literature - E.L. Goldman "Economics of geological exploration", Moscow, 2003.

Intersubject communications

Intra-subject communications

1.Determining - Economy of the industry.

2. Defined - Fundamentals of Economics

1. The enterprise is the main link in the economy.

2. Resources of the organization.

3. Planning at the enterprise.

4. Personnel and labor productivity.

5. Forms and systems of remuneration.

6. Production of the enterprise.

7. Costs of production and circulation.

8. Calculation and calculation.

9. Profit and profitability.

The course of the lesson (structure, content)

Orgmoment - greeting students (1-3 min.)

staging goals and objectives teacher and students (1-2 min.)

Knowledge control (checking homework) - reviewing notebooks with the solution of the problem (2 min.)

Control methods : solving test tasks and oral individual survey (differentiated approach) (10 min.)

Formation of knowledge, skills, skills:

Methods: warm-up, conversation, learning new material, independent work, individual work, practical work.

Actualization and motivation - the importance of the discipline and topic being studied for acquiring new economic thinking, increasing self-esteem of students, showing the place and significance of the topic being studied, connection with other topics and disciplines, developing practical skills and abilities to link theory with practical activities, introspection and self-esteem, evaluation of the answers of comrades.

Student actions

Teacher actions

Stage 1 - warm-up:

activation for work in the lesson - students listen to the conditions and procedure for the warm-up and take part in the warm-up.

Stage 2 - knowledge control:

listen to the conditions and procedure for completing the task, perform differentiated test tasks (3 options) on the topic “Profit and profitability”.

Cardsgreen color - slow assimilation of the material and the completion of the task.

blue - with an average degree of assimilation of the material;

red color for successful and strong students;

receive cards with questions, prepare for an answer, orally answer questions on the topic “Profit and profitability” (each one specifically to his own question).

Stage 3 - listenexplanation of new material , viewing slides.

listen to the conditions and order of the task on this stage, problem solving.They listen to the general results of the work in the lesson and assessments.

receive practical work, study the conditions and procedure

performance of work, orally answer questions on the topic practical work, read tasks, begin to make calculations. The work is done independently.

write down homework and discuss the order and conditions of the assignment.

Stage 1 - warm-up: (5 minutes.)

the teacher gives an explanation of the warm-up.

Stage 2 - knowledge control: ( 10 minutes.)

the teacher distributes cards with test tasks, taking into account the capabilities and success of students, explains the procedure and conditions for completing tasks.

The teacher invites students to draw out a card with a question for an oral answer and gives time 3-5 minutes. for the preparation of.

Stage 3 - explanation of new material , uses presentation.

Stage 4 - consolidation and control of knowledge: the teacher offers students to solve problems and gives time 3-5 minutes. for the preparation of.

During the preparation of students, the teacher assigns marks to each student based on the results of stage 2.

Listens to students' oral responses to solve problems.

Summarizes the work of students in 4 stages, assigns marks based on the assessment criteria.

Stage 5 - implementation of practical work: (40 min.)

the teacher issues practical work for students to perform independently, gives the necessary explanations for the work, appoints a responsible student to control the performance of the work.

Gives homework: complete the practical work, write a short conclusion (3 - 5 min.)

5. Conclusions on the lesson: summing up the results of the lesson, to note the activity and independence of students in the performance of independent work.

6. Homework: complete the practical work, write a short conclusion.

Adjustments are possible along the way.

Warm-up conditions

Warm-up is carried out in order to activate the work of students in the lesson. In addition, the vocabulary is replenished, the repetition of economic terms, categories and key expressions, an interdisciplinary connection is established.

Conditions and procedure for the warm-up:

All students participate. The teacher writes down the formulas on the blackboard, and the students determine the indicators.

The warm-up time is 3-5 minutes.

Pp \u003d (C - C) * Q- sales profit

P \u003d (Dp + To + Dv) - (Sp + Po + Pv) - the amount of profit before tax

PE \u003d P - Np + Pchr - net profit

P \u003d ((C - C) / C) * 100 - profitability of specific types of products

Instructions for performing test tasks

Theme: Profit and profitability.

You have 10 minutes to complete the test. The test consists of 5 tasks of varying degrees of complexity.

Each of the 4 tasks consists of one question, to which four possible answers are given, you need to choose one correct answer and mark it with any sign. The fifth task is practical, you need to write down the solution and highlight the correct result of the solution. Complete the tasks in the order in which they are given. To save time, skip the question that you can't answer right away and move on to the next one. If you have time left after completing all the work, you can return to the questions you missed and try to find the correct answer. Try to answer as best you can large quantity questions. The work is done on a sheet with an issued task.

Conditions and evaluation criteria:

Each correct answer out of 5 - and tasks is estimated by one point, when evaluating the implementation of a practical task, the following is taken into account:

Correct solution- 5 points;

A typo or an insignificant error in the solution - 4 points;

The decision was made, but an error was made - 3 points;

Task not completed - 0 points

the total number of points received for solving the test task is calculated and put on the scorecard.

Questions for oral answer

Question one

List the types of income and define them?

Question two

Name the types of income. How is profit distributed in the company?

Question three

What is profitability? List the profit margins.

Evaluation criteria:

Evaluation of oral answers is carried out by students on a 5-point system.

Test #1

1. Select a relative indicator of the effectiveness of the enterprise:

a. income;

b. profitability;

in. profit;

2.Functions of profit:

a. stimulating;

b. regulatory;

in. distribution.

3.Net profit- it:

a. sales profit;

b. taxable income;

in. taxable income minus income tax;

d. taxable income minus income tax, plus extraordinary income, minus extraordinary expenses.

4.Operating profit is:

a. the difference between sales revenue and cost of sales;

b. the difference between operating income and expenses;

in. the difference between fines received and paid.

5. Profitability of production:

a. the ratio of the amount of profit from sales and operating activities to the average annual cost of fixed production assets and normalized working capital;

b. the ratio of profit from sales to revenue from the sale of products;

in. the ratio of profit from sales to cost of sales.

Test #2

1. Operating income includes:

a. proceeds from the sale of products;

b. rent;

in. fines, penalties;

2. Profitability to cost is:

3. When forming the profit of the enterprise from the sale of products:

a. prices are taken into account without VAT and excises;

b. prices are taken into account including VAT and excises;

4. The concept of "sales income" means:

a. volume marketable products;

b. the volume of gross output;

in. net profit;

d. proceeds from the sale of products net of VAT, excises and other indirect taxes and payments.

5. Task.

The price of a unit of goods is 235 rubles. For the production of a unit of goods, the costs amounted to 196 rubles. Determine the ratio?

Test #3

1. The amount of profit before tax is formed as:

a. the amount of income from sales, operating income, non-operating income;

b. the amount of profit from sales, operating profit, non-operating profit;

in. the sum of sales and operating profits.

2.Taxes and fees payable in legislative order at the expense of financial results, are included in:

a. income from the sale of products;

b. emergency income;

in. non-operating income;

operating income.

3.Profitability to production funds- it:

a. the ratio of specific profit to the unit cost of a particular type of product;

b. the ratio of profit from sales to cost of sales;

in. the ratio of the amount of profit from sales and operating activities to the average annual cost of production assets.

4. Profit from sales (sales) is formed as:

a. the difference between operating income and expenses;

b. the difference between the proceeds from the sale of products and the cost of products sold, including selling and administrative expenses;

in. the difference between the volume of gross output and the cost according to the estimate of production costs;

d. dividends on securities;

e. proceeds from the sale of property, plant and equipment.

5. Task.

The company produced and sold 15,000 pcs. products. The wholesale price of products is 230 rubles, the cost of a unit of production is 135 rubles. Determine the income from sales, profit from the sale of products, profitability to cost.

Keys to test tasks

Test #1

Test #2

Test #3

Explanation of new material

1. The essence and main directions of scientific and technological progress.

2. Economic efficiency of production.

Essence and main directions scientific and technological progress

Scientific and technological progress, being a way of continuous improvement of all aspects of social production based on the achievements of science and technology, includes:

fundamental and applied research of natural problemsscience and social development;

bringing the results of the study to scientific and technicaldevelopments, engineering solutions and practical application;

organization based on scientific and technical developments and engineeringmanufacturing solutions new technology, allowing resew a complex of social and economic tasks facingevery enterprise;

improvement technical means, forms and methods oporganization of labor, production and management;

expansion of the sphere of application of new and progressive techniques for the organization of production, technical re-equipment on this basis of the entire national economy;

improvement on a scientific basis of the structure of the materialproduction in order to implement the scientific and technical process, increase the efficiency of production and achieve the goals set by the society;

technical re-equipment of the non-production sphere and everyday life.

Thus, scientific and technological progress is a process of interconnected progressive development of science, technology and production, forming a single and consistentconjugated complex "science - technology - production - sweat remission".

Epochs differ not in what they produce, but in how they produce, by what means of labor.

Scientific and technological progress refers to the process knowledge related to production, which makes it possible to create new industries, new variants of existing productsand completely new products and services. If scientific and technical which knowledge is the fund for the achievements of society, related to productiondstvom, with economic life, thenscientific and technical progress represents a mechanism for the material growth of this fund.

Moreover, this growth finds its expression in new methods of production of existing products, in design solutions, according toallowing to produce products with new important characteristics, as well as in new methods of organization and management.

Scientific and technological progress (STP) - an interconnected step telnoe development of science and technology. It leads to constant perfection.the existence of means and objects of labor, technology and organization of production, causing a qualitative transformation of the mamaterial production and non-production sphere.

NTP is a continuous process of introducing new technology andtechnology, organization of production and labor on the basis ofresearch and implementation of scientific knowledge.

NTP - manifests itself in two interrelated and interdependent forms - evolutionary and revolutionary.

Evolutionary form of NTP - characterized by a gradual, continuous improvement of traditional technical means and technologies.

At a certain stage, there is an accumulation of technical improvements, which creates the basis for fundamental, fundamental transformations of the productive forces. A revolutionary situation arises.

The concept of scientific and technical progress is wider than the concept of scientific and technological revolution.

scientific and technological revolution - this is the highest stage of scientific and technical progress, which means fundamental changes in science and technology that have a significant impact on social production.

Thus, the scientific and technological revolution is an integral and more significant part of the scientific and technical progress. But if scientific and technological progress can develop both on an evolutionary and revolutionary basis, then scientific and technological revolution is a spasmodic process.

There are macro and micro revolutions.

Macrorevolution - the results of which are fundamentallyragivayut all social production or many of its areas. Examples of a macrorevolution can be electrification, the introduction of computers, radio, etc.

Microrevolution - the results of which affect onlyspecific sectors of the national economy or industry, for example, the production of steel without a domain in ferrous metallurgy, FMS in mechanical engineering, etc.

Thus, the main differences between macro and micro revolutions are the scale of distribution and the significance of the results of scientific and technological revolution.

Throughout the existence and development of mankind, there have beenThere were many scientific and technological revolutions, and the stages of this development are named according to the evolution of the tools used: the Stone Age, the Bronze Age, the Iron Age. Many scientists and experts say that to replace the Iron Age, in which we are nowwe live, the age of light metals will come. Our age is most often calledthe age of the atom, cybernetics, computers, etc.

Modern scientific and technological revolution significantly differs from the previous ones in terms of quality parameters and the scale of the new tools and technological processes used. It has a number of features that distinguish it from its predecessors. These features you are the following:

the transformation of science into the direct productive force of society. It is known that the productive forces includethe means of production (tools + objects of labor) and the working systemla. But it does not follow from this that science becomes the fourth element.element of the productive forces of society, it simply significantly affects each of these elements in a qualitative way, thereby strengthening each of them, and consequently, the productive forces of society as a whole;

reduction of the time interval from the moment of occurrence of a faultdigging and inventions before their implementation in practice. For example, cheit took 112 years for humankind to get a photo from a scientificspheres began to be applied in practice, for an electric motor - 56 years, a quantum generator - 2 years. But that doesn't mean nowall discoveries and inventions can be put into practice in such a short time;

advance in the development of science, i.e., theory is ahead of practice.A very important conclusion follows from this, that it is now possible tobut accurately predict what equipment and technology will appear in real life after 5-10-20 or more years;

expanding the boundaries of penetration of modern scientific and technological revolution and its scale; modern science penetrates deeper and deeper into the knowledge of space, earth and ocean, atom and man and other spheres.

Scientific and technical progress has an impact on various aspects of production, marketing of products and social aspects of public organization in the country.

The impact of scientific and technical progress on the main socio-economic aspects of the activity is as follows.

1. With the growth of the technical equipment of labor, thethe volume of products produced per unit of time is measured. Originthere is an economy of social labor with a relative increase in laborreal labor and a decrease in the share of living labor. Such a wayeconomic development is an intensive way of development.

2. Technological progress ensures quality improvementproducts. This is facilitated by mechanization, automationproduction, automatic control over the course of technological
process, equipment operation.

3. Influenced by scientific and technological progress perfectionthe forms of organization of production are changing: concentration is increasing, specialization is deepening, and cooperation is intensifying. New technical means require a wider scope of work. Downtime of expensive technical means is unprofitable for the enterprise. For a full load of highly efficient machine tools, an enlargement of the enterprise or its specialization is required.

4. Technological progress is the most important factor inproduction. It contributes to the release of production from the influence of natural and geographical conditions.

5. For the industry associated with natural resources, one of the most important is the impact of scientific and technical progress on the creation of material resources instead of natural raw materials. The creation of artificial types of raw materials with the properties of natural components has made it possible to significantly reduce the cost of the raw material component of many industries. So, such minerals as quartz, including piezo-optical, diamond, ruby, mica and a number of others were synthesized.

Achievements in chemistry are aimed at a more complete extraction ofuseful components from mined ore, which contributes not onlyachievement of high economic indicators at the mining enterprise, but most importantly, it allows more rational use of non-renewable Natural resources.

6. STP is of great social importance. He presentshigher demands on the worker. Complex technique, subtleproduction technology, close linkage of individual productionreal cycles can execute blocks with a special levelqualifications, work culture, general culture and discipline.

The main directions of scientific and technical progress are more or less common to all industries and are reduced to the main directions characteristic of any production. All areas of scientific and technical progress are closely interconnected and interdependent. The most important of them:

1.Electrification . Electrification is a translationequipment and technological processes on electrical energy. Electrification is the basis of integrated mechanization, automation, systems computer science, electronics, communications, etc.

2. Integrated mechanization and automation of production. One of the most pressing problems is the problemintegrated mechanization . Today, along with highly automatedcomplexes remain a number production processes where manual labor predominates. This includes loading and unloadingnye, warehouse, utility and auxiliary work. For todayToday, the share of workers engaged in heavy manual labor is almost 3 times higher than in the main types of work. the highest levelmechanization isautomation , especially complex automation, when the management, control and regulation of machines, mechanisms and the course of the technological process are carried out automatically.

3. Achievements in chemistry and physics, as well as research at the junction of uk lead to a fundamental change in technology. Processing of substances and energy on the basis of new achievements in physics, chemistry, biology significantly expands the mineral resource basecountries, helps to reduce the loss of raw materials and materials, givesthe possibility of widespread use of secondary raw materials, minimization of a number of components and parts. Thus, the use of heap leaching in the enrichment of gold-bearing ores made it possible to reduce the minimum industrial grade of gold in ores to 1 g/t and even lower.

4. Use of mathematical methods in management, organizationzation and control over the course of production, in the analysis of risk management, the choice of optimal production parameters. computers and software are widely used in almost all areas of production and economic activity of the enterprise. The programs that exist today make it possible to choose the most rational and cost-effective opening and development of the deposit, the choice of appraisal, exploration and operational conditions, and the design of work at the facility.

The effectiveness of scientific and technological progress - the degree of achievement of the goal of scientific and technical progress, measured by the ratio of the effect to the costs that caused it.

Economic efficiency of production.

concept efficiency in relation to economic activity, it should be considered as the ratio of the result of production to the costs of its implementation.

The result is expressed in terms of production volumes, cost reduction, profit. Costs exist in the form of current (production costs) and one-time (capital investments).

For a complete picture of production efficiency, generalized characteristics of cost and natural indicators are needed.

The most important indicators of the economic efficiency of social production are:

1. Labor productivity

2. Return on assets

3.Material capacity

The criterion for the economic efficiency of production is the levellabor productivity.

return on assets - the ratio of the volume of manufactured products to the average annual cost of fixed assets.

Material consumption - the ratio of the total volume of material costs for the production of products to the volume of manufactured products.

These indicators characterize only the efficiency of using a certain type of resources.

For a complete characterization of cost effectiveness, indicators are used.overall and comparative cost-effectiveness.

Overall economic efficiency is defined as the ratio of effect to capital investment.

It is calculated taking into account the location of the costs. So, if the economic efficiency of the national economy is determined, then the economic efficiency is determined by the formula

E n/x= ∆GDP (ND) / K

If the economic efficiency of the enterprise is determined, then the calculation formula :

E p / x= ∆P / K

For newly built enterprises, economic efficiency is determined by:

E np= (C - C) / K

The indicators obtained as a result of calculations are compared with normative or similar indicators of other industries.

Payback period of capital investments T = K / ∆P

When compiling options for economic or technical solutions, it is calculated next view economic efficiency - comparative economic efficiency.

Comparative economic efficiency determined when choosing the best option economic and technical solutions from two or more possible options.

indicator the best option determined on the basis of comparative economic efficiency is the minimum cost involved.

The reduced costs for each option are the sum of current costs, prime cost and capital investments, reduced to the same dimension in accordance with the efficiency standard.

Zpr - reduced costs;

C - the cost of a unit of production;

K - specific capital investments;

E is the normative coefficient of efficiency of capital investment.

Payment annual economic effect from the use of new technological processes, mechanization and automation of production is carried out according to the formula:

З1 and З2 - reduced costs per unit of output produced using basic and new equipment;

AG - the annual volume of production of products manufactured with the help of new technology.

Payback period of capital costs for the implementation of technical solutions:

The coefficient of efficiency of capital investments.

Necessary condition calculation of economic efficiency is to ensure the comparability of the compared options in terms of production volumes, service life and operating conditions.

Consolidation and control of knowledge

Task 1.

Decision:

Listed costs

1. Z1 \u003d 200 + 0.2 * 400 \u003d 280 rubles / piece

2. Z2 \u003d 180 + 0.2 * 460 \u003d 272 rubles / piece

3. Z3 \u003d 230 + 0.2 * 300 \u003d 290 rubles / piece

The optimal variant is characterized by the minimum of reduced costs; this is satisfied by the second variant.

Task 2.

The volume of capital investments for the facility for the planned year is 6,500 thousand rubles. The increase in profit during this time is expected in the amount of 680 thousand rubles. Determine the overall economic efficiency of capital investments, as well as its change compared to last year, when it was 9.3%; payback period of capital investments.

Decision:

The overall economic efficiency of capital investments will be

E p / x\u003d ∆P / K E \u003d 680 thousand rubles / 6500 thousand rubles = 0.105 or 10.5%

Change in the overall economic efficiency of capital investments compared to the previous year

0.105 - 0.093 = 0.012 or 1.2%

Payback period of capital investments

T = K / ∆ P

T \u003d 6500 thousand rubles / 680 thousand rubles \u003d 9.56 years

Task 3.

Three options for solving the same economic problem are compared, but with different indicators of operating costs and with different echeloning of capital investments in production assets (table).

The value of the standard efficiency coefficient is known: En = 0.15

It is required to determine the most efficient investment option.

Solution: we will determine the most effective investment option by the minimum indicator of annual reduced costs

Table

Options for solving an economic problem

Attachment objects (options)

Volumes of capital investments, million rubles

operating costs,

thousand rubles/year

9,01

5,79

5,85

4,43

4,21

4,00

1. Let's determine the indicators of annual reduced costs for the following options:

Z1 \u003d 4.43 + 0.15 * 9.01 \u003d 5.78 million rubles / year;

Z2 \u003d 4.21 + 0.15 * 10.5 \u003d 5.79 million rubles / year;

Z3 \u003d 4.00 + 0.15 * 12.4 \u003d 5.85 million rubles / year.

2. Comparing the obtained indicators of reduced costs: 5.78; 5.79; 5.85, we choose the option with the lowest values ​​- 5.78 million rubles / year.

Therefore, the first investment option is the most effective.

Instructional - routing for practical

work

Subject: Industry economics.

Topic: Economic efficiency of production.

Job Title: Calculation of production efficiency indicators.

Time limit: 20 minutes.

Purpose of work: To be able to calculate production efficiency indicators.

Lesson equipment: instruction card.

Literature: "Economics of the industry".

Content and sequence of work

Instructions

1. Familiarization with the task

2. Determine the best technical solution

Task number 1.

3.Fill in table 2.

Task number 2.

4.Fill in table 3.

Task number 3.

Analyze the obtained data, write conclusions.

Get advice on the performance of the work from the teacher or student who has successfully completed the work.

The work is evaluated as a whole, according to the results of the work, a “credit” is put and the signature of the person who checked the work

Task for the report: After completing the calculations, students submit a notebook.

Control questions: Define concepts

Efficiency;

types of efficiency;

given costs.

Individual task:

Task number 1.

According to the table, determine the best variant of the technical solution

Option

Cost price rub/piece units prod.,

Specific capital investments, rub/piece

Discount rate

Task number 2. Based on the available data, fill in table No. 2:

No. p / p

building costs and facilities, million rubles

Price machines and equipment, million rubles

Total price major production assets, million rubles

Volume products, million rubles

capital intensity products, RUB/RUB

0,71

1,31

Task number 3.

Based on the available data, fill in table No. 3:

p/p

Cost price

units of production, rub.

Specific

capital

investments, rub.

Norm

returns, shares

units.

Given

costs for

unit

products, rub.

0,15

0,18

Findings:_________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Bibliography

Koterova N.P. Economics of the organization. Textbook - M .: Publishing Center "Academy", 2014

Goldman E.L. Economics of exploration works. Textbook - M, 2003

Lisov V.I. Management, organization and planning of exploration works. Tutorial, 2011

The current economic crisis has resulted in a large number of executives and managers looking at cost cutting, layoffs, and productivity-boosting strategies as the main ways to tackle the downturn in the economy. High efficiency resource exploitation remained for much of the 20th century key indicator successful operation of the company. In this regard, top managers have been tirelessly looking for new sources of cost reduction and the creation of an efficient and low-cost production process. However, the social justification and actual confirmation of the success of this approach as a key strategy for improving management efficiency in industry remains in question. Unemployment is steadily rising, and goods, even with unprecedented discounts, are gathering dust on the shelf. In order to better understand this problem, we turned to executive director"Engineering Club" Konstantinova Svetlana Vitalievna.

How justified is the introduction of mechanisms to improve management efficiency during the economic crisis, and what exactly is meant by this process?

K.S. Increasing the efficiency of process control implies prompt response on changes occurring in the external and internal environment of the enterprise, as well as the adaptation of the production process to the prevailing conditions. The crisis drives managers into the toughest limits, while improving management efficiency does not lose its relevance. One of the key issues in this regard is the correct understanding of the concept of "management efficiency". In economic theory, efficiency is calculated as the ratio of the results obtained to the cost of the resources expended to achieve them. In relation to management efficiency, we can say that this is the ability of an organization to get the maximum profit while using the least amount of resources expended.

Achieving the effectiveness of production management is associated with achieving a balance between the results that are desirable to obtain and the resources available. And not every result is justified if it requires disparate resources.

Is there a relationship between labor productivity and management efficiency?

K.S. Labor productivity indicators are expressed in natural or monetary form, as well as the amount of time, characterizing the efficiency of using labor costs, but do not take into account the cost of the resources used. The absence of a cost factor makes it difficult to assess the real efficiency. However, it is undeniable that the improvement of management efficiency often contributes to the growth of labor productivity.

What indicator characterizes the effectiveness of management?

K.S. The fact is that there is no single indicator of the effectiveness of production management. A whole system of criteria and indicators serves to measure the effectiveness of management. The qualitative side of the phenomenon and its essence is characterized by the criterion - the most important distinguishing feature. The criterion acts as an expression of the goal of a multifaceted management process. However, in practice, it is not the criterion itself that is used, but a system of indicators built on its basis, each of which should to a certain extent reflect the elements of the process under consideration. There is a close correlation between the criterion and the indicator: the scientifically based choice of the criterion largely determines right choice scorecards. Conversely, the quality of an indicator is determined by how fully and objectively it characterizes the accepted criterion.

Thus, the efficiency criterion is an indicator that expresses the main measure of the desired result, which is taken into account when considering solutions. The criterion of management efficiency in industry is determined not only by the optimal functioning of the enterprise, but should also characterize the quality of labor in control system, environmental and social efficiency.

What measures should be taken by the head of the enterprise, how to increase production efficiency?

K.S. First, keep up with the times. Today, the leader has access to an unlimited amount of information. Various periodicals, regular conferences and discussions between specialists allow the manager to choose and combine those strategies that he considers the most effective for his enterprise. He may also use external consulting services.

Secondly, the manager must be aware of all aspects of the activities of his enterprise. Today, with the help of information technology, you can get an accurate understanding of what is happening in the enterprise, how else you can improve work efficiency.

It was thanks to the combination of these two components that such a direction was born as information management- practice of managing information resources in the preparation of the adoption management decisions aimed at achieving the strategic and tactical goals of the company.

Is there a universal management strategy that allows any company to develop quickly and successfully, to become a market leader?

K.S. Usually the search for such a universal key to success comes down to the analysis of development experience different companies and highlighting the general patterns of development of the most effective. But at the same time, it is problematic to separately evaluate the contribution of competent management decisions. After all, the effectiveness of the company is a very broad concept, including the assets at its disposal, personnel, market knowledge, experience, intangible assets that allow you to stay on the market. Although it is obvious that their effective use in the enterprise depends on the effectiveness of management.

Recently, as a result of such a study, the specialists of the research and consulting firm "Alt" obtained data comparing companies with different levels business diversification according to the selected system of criteria.

In the vast majority of cases, both in terms of profitability per employee, and in terms of profitability of assets, and in terms of sales, concentrated companies turned out to be the most effective. That is, business efficiency is a kind of business concentration that allows you to make the best use of assets and resources.

Concentration allows you to gain significant advantages over diversified opponents in the competitive struggle. But at the same time, many Russian enterprises are trying to develop independently of suppliers. However, Russia is a rapidly changing market, which is represented by many companies providing a series of services required by the manufacturer, so even today it is possible to get rid of unnecessary production facilities that increase the cost of products.

In connection with the crisis, the main method of improving management efficiency has become the maximum reduction of costs and the number of employees while increasing or maintaining the same productivity. Are there alternatives to such a radical strategy during a downturn in economic activity?

K.S. In my opinion, this approach is connected with the origins of management. At one time, the same person, the American engineer Frederick Winslow Taylor, became the founder of the theory of management and the scientific organization of labor. In 1899, he began watching his company's employees load coal. The manager noticed how many useless movements the worker makes, and began to conduct experiments, measuring with a stopwatch how long it takes a person to complete various operations. As a result, he came to the conclusion that people work extremely irrationally - they make the wrong movements, choose the wrong routes and waste their own strength.

Soon the productivity of the workers had doubled, which could not be said about their mood. Taylor's system assumed a very clear and measured organization of labor, while the actions of the workers were scheduled literally in seconds, and the movements - in millimeters.

These were the first steps towards the formation of management as a discipline. Taylor's proposed timekeeping was difficult, and the approach itself very cruel, but these were the first ideas in the field of management.

At present, some managers have the same attitude towards their subordinates: a person is a living automaton who can quite calmly perform monotonous work and not experience any emotions. The approach is absolutely wrong and inhuman. Yes, it allows you to achieve certain competitive advantage, but in the West this approach is gradually fading into the background.

And what has replaced this approach?

K.S. In 2005, W. Chang Kim and Rene Mauborgne published the book Blue Ocean Strategy. How to create a free market niche and stop being afraid of competitors”, recognized as a bestseller by the Wall Street Journal and Business Week. It has also received "US National Bestseller" and "International Bestseller" status. Its authors argue that the business world does not have to be fiercely competitive. Instead of fighting for customers in a tight market space, they offer to expand its boundaries, creating a "blue ocean" of new industries and unlimited profit growth.

"Blue Ocean"?

K.S. Kim and Mauborgne describe the market universe as two oceans: scarlet and blue. The Scarlet Ocean represents the industries known to date. Their boundaries are clearly defined, and the rules of the game are known to everyone. The scarlet color is due to the presence of blood in the ocean, which appears as a result of the clashes of the “sharks of capitalism”. As competition intensifies, profit opportunities shrink and ruthless competitors increasingly cut each other's throats. The blue ocean denotes untouched areas of the market that provide unlimited growth and high profits. The blue ocean is an industry where competition does not threaten anyone, since the rules of the game have not yet been set by anyone.

What distinguishes blue ocean strategists is that they do not want to overtake their competitors. Instead, they seek to create "value innovation". The authors of the book point out that only 14% of all innovations are radical, while they bring 61% of the profit of the enterprise. Ordinary innovations require high costs and do not guarantee success with consumers. And "value innovation" emphasizes the need to combine novelty, practicality, and low cost.

And what are the ways to create a blue ocean?

K.S. The book explores several ways to create a blue ocean, with examples from world-renowned companies. The first way involves considering as competitors not only representatives of their own industry, but also companies operating in alternative industries.

The second path involves finding an alternative to the approach " low price or high quality» and an analysis of what, besides price and quality, can affect the choice of customers.

Based on the Danish company Novo Nordisk's development of a device for injecting insulin with the right dose of medication and the possibility of administration without the help of a doctor, a third way to create a blue ocean is put forward - "consideration of the entire chain of buyers."

And the last question: what is the optimal rate of manageability in modern conditions?

K.S. In a crisis, many enterprises increase the rate of manageability, justifying the increase in the load on the manager by the development of scientific and technological progress and the reduction in the necessary time spent on monitoring the performance of tasks by subordinates. Some experts tend to believe that the standard of manageability, traditionally 7-10 subordinates per manager, has now grown up to 30 people. However, email will never replace business negotiations.

Yes, this approach expands the manager's responsibilities, providing more freedom to subordinates, and also significantly increases the manager's income, but not everyone can realistically assess their capabilities when it comes to raising salaries.

Interviewed by the head of the press service
"Engineering Club"
Semyonova Inga.

The level of economic and social efficiency of production depends on many factors that determine it. In the field of practical solution of problems of performance management, the classification of factors for its increase is of great importance. It is advisable to classify all factors according to a limited number of group characteristics - this helps to determine the main directions and ways to improve production efficiency.

The classification of a wide variety of efficiency (productivity) increase factors can be carried out according to three criteria:

1) types of costs and resources (sources of increase);

3) the place of implementation in the production management system.

Grouping factors according to the first feature makes it possible to quite clearly define sources of efficiency improvement: increasing labor productivity (saving the cost of living labor), reducing capital intensity (capital intensity) and material intensity of products, improving the use of natural resources. The active use of the listed sources of increasing production efficiency provides for the implementation of a set of measures that, in their meaning, characterize main directions of development and improvement of production(the second sign of grouping factors). The determining directions are, first of all, the acceleration of the pace of scientific, technical and organizational progress (creation of new and improvement of existing technologies, structural materials, means of labor and final products; mechanization and automation of production processes; introduction of progressive methods and forms of organization of production and labor; construction and regulation of a market business mechanism).

It should be noted that great importance has the introduction of the classification of efficiency factors according to place of sale in the production management system(the third sign of grouping factors), in particular, the allocation of two categories of factors - internal (internal) and external (national economic), as well as dividing the totality of internal factors into the so-called "hard factors" and "soft factors" (the terms "hard" and "soft" factors are borrowed from English computer technology, according to which the computer itself is called a "hard commodity", and the software is called a "soft commodity", while "hard factors" refer to those that can be measured and have physical parameters, and “soft” - those that cannot be physically felt, but nevertheless are of great importance for the economic management of production (information, knowledge and qualifications of personnel, methods and systems for organizing various processes, etc.).

Possible directions for the implementation of internal and external factors for increasing the efficiency of production (enterprise activity) are not the same in terms of the degree of action (influence), use and control. Therefore, for business practices, managers and relevant specialists (managers) of enterprises, it is important to have a detailed knowledge of the scope of action, forms of control and use of the most important internal and external factors at various levels of production management. The enterprise can and should constantly monitor the process of using internal factors by developing and consistently implementing its own program to improve production efficiency, and also take into account the influence of external factors on it - the economic social policy of the state, infrastructure development and structural changes in society.

Technology. Technological innovations, especially modern forms automation and information Technology have a great influence on the level and dynamics of production efficiency. By the principle of a chain reaction they cause significant changes in technical level and performance technological equipment, methods and forms of organization of labor processes, training and qualification of personnel, etc.

Equipment. This factor holds one of the leading places in the program for increasing production efficiency. An increase in the productivity of existing equipment is facilitated by the proper organization of repair and maintenance, optimal service life, ensuring the necessary proportionality in the throughput of technologically connected groups (units), clear planning of loading in time, increasing shift work, reducing intra-shift working time, etc.

Materials and energy. The problem of saving and reducing the consumption of raw materials, materials, energy should be under the constant control of the relevant specialists of enterprises with material-intensive and energy-intensive production. The problem of resource saving at such enterprises can be positively solved by introducing low-waste and waste-free technology, increasing the yield of useful products or energy per unit of material used, using cheap and low-grade raw materials, improving the quality of materials through primary processing, replacing imported raw materials and materials with domestically produced material resources , rationalization of inventory management and development of efficient sources of supply.

Products. The products themselves (products), their quality and design are also important efficiency factors. The design should correlate with the so-called useful value, that is, the amount that the buyer is willing to pay for a product of the appropriate quality. Leading enterprises constantly monitor the implementation of their technical advantage in specific products that are in high demand in the market. However, to achieve high enterprise productivity, the utility of a product alone is not enough. The products offered for sale by the enterprise must appear on the market in right place, at the right time and at a reasonable price. In this regard, the enterprise must ensure that there are no organizational and economic barriers between production and individual stages of marketing.

Workers. The main source and determining factor for increasing the efficiency of production (enterprise activity) are employees - managers, entrepreneurs, specialists, workers. The productivity of their labor is largely determined by methods, techniques, personal skills, knowledge, attitude to work and the ability to perform a particular job. Business qualities employees can be most fully manifested in the conditions of functioning at the enterprise of a powerful and flexible motivational mechanism. Labor productivity will increase when the management of the enterprise materially and morally stimulates the use of the creative abilities of all categories of employees, shows interest in their personal problems, assists in the creation and maintenance of a favorable social microclimate, within the limits of its powers and capabilities of the enterprise, social protection people, guarantees their employment, etc.

Conclusion

Economic efficiency permeates all areas practical activities of a person, all stages of social production, is the basis for constructing quantitative criteria for the value of decisions made, is used to form material-structural, functional and system characteristics economic activity.

The main objectives of performance analysis are:

Assessment of the economic situation;

Identification of factors and causes of the achieved state;

Preparation and substantiation of accepted management decisions;

Identification and mobilization of reserves to improve the efficiency of economic activity. The efficient operation of enterprises contributes to ensuring the efficiency of social production. It is achieved when it is impossible to rearrange the use of available resources in such a way as to increase the output of one good without decreasing the output of any other good. In another edition, to achieve efficiency, it is necessary that there is no possibility of obtaining resources or exchanging cash products between consumers.

As generalizing indicators of the effectiveness of the economic activity of the organization, it is necessary to use the ratio of the volume of products sold or the effect in the form of profit to the total amount of resources, including the average annual cost of fixed and working capital or to total amount production or sales costs.

When choosing a methodology for conducting a comprehensive economic analysis two approaches can be used:

The first approach is when the results of the economic activity of the analyzed enterprise can be represented as a system of indicators;

The second approach is when the results of economic activity are characterized by one free complex indicator. In practice, when conducting a comprehensive analysis, both approaches are most often used simultaneously.

Assignment for independent work:

1 Korshunov, V.V. Economics of an organization (enterprise) [Text]: textbook for bachelors / V.V. Korshunov. – M.: URAIT, 2011. – p. 247-254

(signature)

Enterprise economy. Textbook for universities. / Ed. N.A. Safronova. - M .: "Jurist", 1998, p. 308

Introduction

1. Essence and criteria of economic efficiency of production.

1.1 Production: system view

1.2 The essence and significance of the cost of production

1.3 Factors and reserves for increasing production efficiency on the example of increasing labor productivity

2. Evaluation of the production efficiency of JSC "Pishchekombinat Bezhitsky"

2.1 Organizational and economic characteristics of the enterprise

2.2 Evaluation of production efficiency

2.3 Analysis of production costs and production costs

3. Factors and ways to improve the efficiency of production of JSC "Pishchekombinat Bezhitsky"

Conclusion

Bibliography

Applications

Introduction

Russia is now going through a difficult and controversial period of the formation of a new system economic relations. Objective conditions for the change and development of all forms of ownership, the emergence of hired labor, expansion and complication foreign economic relations demanded different ways than before management activities. First of all, it concerns the management of material production. In many ways, the erroneous orientation towards the assistance of foreign capital, trade in foreign goods to the detriment of domestic ones, financial fraud and abuses of administrative structures, penetration into all spheres of social production of crime brought society to the brink of serious upheavals and crisis phenomena.

In addition, today's difficulties are generated by the incompetence of some of the leaders in the field of management, ignorance of the fundamental principles and methods modern management, the inability to use the positive experience of the old and creative approach to the management of enterprises in market conditions.

The main tasks of the development of the economy at the present stage are the all-round increase in production efficiency and the occupation of stable positions by enterprises in the domestic and international markets. To withstand intense competition and win the trust of customers, it is necessary to stand out favorably against the background of enterprises of the same type. It is well known that the buyer is interested in the quality of the product and its price. The higher the quality and the lower the price, the better and more profitable for the buyer. These indicators are just included in the cost of production.

Thus, the cost price is the basis for determining product prices. Systematic cost reduction of industrial products is one of the main conditions for increasing efficiency industrial production. The cost price has a direct impact on the amount of profit, the level of profitability. Therefore, the formation of production and distribution costs, their accounting are important for entrepreneurial activity organizations. The volume of profit and the level of profitability of the enterprise depend on the level of production cost: the more economically labor, material and financial resources are used in the production of products, the higher the production efficiency, the greater the profit.

The urgency of this problem was the reason for choosing the topic term paper. The purpose of the course work is to study the ways and reserves to improve production efficiency on the example of the enterprise JSC "Bezhitsky Food Processing Plant". To achieve this goal, it is necessary to solve the following tasks:

To study the essence and criteria of economic efficiency of production;

Analyze indicators characterizing the production efficiency of a particular enterprise;

To identify factors and ways to improve the efficiency of production at the enterprise.

Theoretical basis This work was the work of domestic scientists-economists Vikhansky O.S., N.P. Kondrakov, V.V. Stoyanova E.V. and others. Also, when writing the work, we used regulations RF; scientific papers on this topic; textbooks and study guides; monographs; literature of economic theorists, instructive and methodological material, periodical articles. To solve the above problems, the annual financial statements of JSC "Pishchekombinat Bezhitsky" for 2006-2008, appendices to the balance sheet were also used; order on the accounting policy of the enterprise, regulations enterprises.

1. Essence and criteria of economic efficiency of production

1.1 Production: system view

Production is the central core of the enterprise, organized on the basis of a rational combination in space and time of means, objects of labor and labor itself to implement the production process for the manufacture of products. Production activity at the enterprise takes place in units based to fulfill specific goals. A separately considered unit (in the usual expression - a workshop) is an economic mechanism and reflects the unity of its production and economic activities. Each of them is organized on the basis of centralized control on the part of the enterprise or on the basis of a collective, rental contract, the allocation of small enterprises, on the basis of which cooperatives are created.

Other forms of organization and management of production are also possible. Production and economic activity determines the essence of the process of functioning of each production unit. The result of this process is the release of products by each of them under contracts concluded with the enterprise, its sale to other customers and the involvement of the funds received in new process.

As an object of management, production is a dynamically developing system, the above elements of which are interconnected and interdependent. They require a clear and purposeful interaction with the internal and external environment of each unit. The work of production units is organized on the basis of appropriate training, which is expressed in providing them with drawings, technology for processing parts, assembling products, tools, fixtures, and specialists. From the outside, the shops are provided with raw materials, materials, blanks, components, which are accumulated and stored in the appropriate warehouses. The movement of these objects of labor within the workshops and between them forms production flows which are organized according to the type, features and scale of production in each of them. At the same time, the routes of movement of various flows are maintained, coordinated in time and space on the basis of the laws of organization of machine-building production. Workshops and routes for the movement of objects of labor, as the main components of organized production and at the enterprise, make it possible to implement the production process, which is a set of sequentially performed operations for processing parts and assembling products.

The production process is divided into partial (main and auxiliary) processes. The main processes include: casting, forging, stamping of blanks, their machining, heat treatment, electroplating, assembly of individual parts of the product ( assembly units) and the product as a whole, product quality control, etc. Helper Processes are the transportation of objects of labor, the manufacture of tooling, repair work and other types of production services.

Thus, the objects of management at the enterprise are production units, and at unitary enterprises, workshops as the main production units and the production process as a set of sequentially performed partial processes for the manufacture of products, flowing in time within the workshops.

The processing of most parts and the assembly of products in accordance with the adopted program for their release is carried out in the main production shops, which are strictly specialized, have the highest level of mechanization and automation of production processes, and determine the production capacity. The efficient functioning of workshops depends on other production units and services of the enterprise, unitary enterprise. Outside the unitary enterprise, there are also independent small enterprises working for it, business partnerships, and cooperatives. They are also installed contractual relationship for the production of certain parts, assembly units, products, the performance of auxiliary work and services.

The leader must have the ability to achieve a leadership position. In organizations (in workshops, on sites) there is a management of production, other activities and people. If one person combines all these abilities, then such a leader can give up formal power and achieve more with informal power, since people simply trust him as a person of power.

To increase the level of stability of production and management at the enterprise, it is necessary:

clear target organization and the relationship of the general goals of the enterprise, divisions, their teams: increasing productivity, quality of work and products, flexibility in management, continuous professional development of workers and management specialists;

The strategy for the development of production, improvement of the management system, stabilization of employment should be developed jointly by representatives of the management of the enterprise, workshops, trade unions and workers directly;

Participation of workers in the management process.

In the main production at the enterprise, the objects of labor are converted into finished products. In each of the interconnected workshops of the main production, workers and employees, united in appropriate teams, participate in the production process and realize the goals set for them in the manufacture of products. Here, production and information processes are directly combined. If the first one is production labor, then the result information process is the development of solutions that provide a clear organization, consistency in work between workshops, production sites, teams and workers directly, normative regulation of their actions to fulfill a given production program. These decisions, being the essence of management, influence organized groups of people to achieve their goals.

Management purposefully affects not only teams, but also production processes, which can be presented in various forms and are carried out various methods. The forms of organization of the production process are influenced by the degree of automation of production and the emerging relationships between people in this process. Regardless of the forms of organization and place of production processes, management combines them into a single purposeful flow covering all levels of production: workshops, sections, production lines, teams, jobs. Direct production management is carried out on the basis of planning (goal setting), work organization, coordination, labor motivation, control over the execution of decisions and regulation of the production process. Production units operate and develop in accordance with certain goals, i.e. motivating motives of production, which determine the nature and systemic orderliness of the activities of the teams of each of them. The organization as a whole is characterized by the main (strategic, global) goal that determines the direction of its functioning in accordance with the selected or established assortment, output volume and product quality. The implementation of this goal requires a clear definition of specific tasks for the teams of subdivisions, as well as appropriate resources and activities for their implementation.

The tasks of each production unit may be different, but the main management goal remains the same for each of them: the unconditional fulfillment of a given production program for the production of products and the achievement of minimal costs of materials, labor, time and Money. The implementation of goals and objectives in each of the workshops of the main production requires a clear and strict regulation of their work, coordinated interaction labor collectives for the manufacture of products. This is achieved by studying the actual state of production and developing appropriate solutions. Any workshop in each planning period is characterized by a certain production situation that directly affects the achievement of the goal. This situation cannot be ignored. Therefore, an important factor in the management process is the assessment of the actual state of production in each workshop and the determination of ways to overcome the contradictions that have arisen during production between the goal and the current production situation. In accordance with this, the specific tasks of each workshop are determined, which take into account the maximum possibilities for achieving the set goals. The final stage of the management process is the development and adoption of managerial decisions, in which the above contradictions are eliminated, ways of organizational support for performing tasks are outlined.

The practical implementation of the management process is expressed in periodically recurring work on the formation of production programs for workshops, operational shift-daily tasks for sections, teams and continuous monitoring of their implementation. The first part of these works relates to production planning, which is carried out in accordance with the established planning periods (once a quarter, month, week, day, shift). The second is connected with the control of the implementation of planned targets, with the collection and use of the information received to regulate the course of production. For planning and regulating production, information is required on the preparation of production, on the goals and specific tasks of production units (permanent information) and on the state of the production process (variable information) obtained during the implementation of production programs by workshops.

1.2 The essence and significance of the cost of production

The cost of production is one of the most important economic performance indicators industrial enterprises and associations, expressing in monetary terms all the costs of the enterprise associated with the production and sale of products. The cost price shows how much it costs the company to produce its products. The cost includes the costs of past labor transferred to products (depreciation of fixed assets, the cost of raw materials, materials, fuel and other material resources) and labor costs of employees of the enterprise ( wage). There are four types of industrial production costs. The shop cost includes the costs of this shop for the production of products. General factory (general factory) cost shows all the costs of the enterprise for the production of products. Full cost characterizes the costs of the enterprise not only for production, but also for the sale of products. Industry cost depends both on the results of work individual enterprises, and from the organization of production in the industry as a whole.

Costs for the production of industrial products are planned and accounted for by primary economic elements and items of expenditure.

Grouping by primary economic elements allows you to develop a cost estimate for production, which determines the total need of the enterprise for material resources, the amount of depreciation of fixed assets, labor costs and other cash costs of the enterprise. This grouping is also used to coordinate the plan at cost with other sections of the technical and industrial financial plan, to plan working capital and control their use. In industry, the following grouping of costs according to their economic elements is accepted:

Raw materials and basic materials;

Auxiliary materials;

Fuel (from the side);

Energy (from the side);

Depreciation of fixed assets;

Wage;

Deductions for social insurance;

Other costs not allocated by elements.

The grouping of costs by economic elements shows the material and monetary costs of the enterprise without distributing them to certain types of products and other economic needs. It is impossible, as a rule, to determine the unit cost of production from economic elements. Therefore, along with the grouping of costs by economic elements, production costs are planned and accounted for by cost items (calculation items).

Grouping costs by expense items makes it possible to see the costs by their place and purpose, to know what the production and sale of certain types of products costs the enterprise. Planning and cost accounting by item of expenditure is necessary in order to determine under the influence of what factors this level of cost was formed, in what directions it is necessary to fight for its reduction. In industry, the following nomenclature of the main calculation items is used:

1) raw materials and materials;

2) fuel and energy for technological needs;

3) basic wages of production workers;

4) expenses for the maintenance and operation of equipment;

5) shop expenses;

6) general factory (general factory) expenses;

7) losses from marriage;

8) non-production expenses.

The first seven items of expenditure form the factory cost. The total cost consists of the factory cost and non-manufacturing costs.

The costs of enterprises included in the cost of production are divided into direct and indirect. Direct costs include costs directly related to the manufacture of products and accounted for in a direct way for its individual types: the cost of basic materials, fuel and energy for technological needs, wages for basic production costs, etc. Indirect costs include costs that are impossible or impractical to directly attributable to the cost of specific types of products: workshop costs, general factory (general factory), maintenance and operation of equipment.

The cost of individual types of products is determined by compiling estimates that show the amount of costs for the production and sale of a unit of production. Calculations are compiled according to the items of expenditure adopted in the given industry. There are three types of costing: planned, standard and reporting. In the planned cost estimate, the cost is determined by calculating the costs for individual items, and in the normative one, according to the standards in force at this enterprise, and therefore, unlike the planned cost estimate, due to the reduction in standards as a result of organizational and technical measures, it is reviewed, as a rule, monthly. Reporting costing is compiled on the basis of data accounting and shows the actual cost of the product, making it possible to check the implementation of the plan for the cost of products and identify deviations from the plan in individual areas of production.

The normative method of accounting and calculation is the most progressive, or allows you to conduct daily control over the course of the production process, over the fulfillment of tasks to reduce the cost of production. In this case, production costs are divided into two parts: costs within the norms and deviations from the norms of consumption. All costs within the norms are taken into account without grouping, for separate orders. Deviations from the established norms are taken into account by their causes and perpetrators, which makes it possible to quickly analyze the causes of deviations and prevent them in the course of work. At the same time, the actual cost of products under the standard accounting method is determined by summing up the costs according to the norms and the costs as a result of deviations and changes in the current standards.

When analyzing the actual cost of manufactured products, identifying reserves and the economic effect of its reduction, a calculation is used based on economic factors. Economic factors most fully cover all elements of the production process - means, objects of labor and labor itself. They reflect the main areas of work of teams of enterprises to reduce costs: increasing labor productivity, introducing advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reducing administrative and management and other overhead costs, reducing scrap and eliminating unproductive costs and losses. .

The savings that cause the actual cost reduction are calculated according to the following composition (typical list) of factors:

1. Raising the technical level of production. This is the introduction of a new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; design changes and specifications products; other factors that increase the technical level of production.

For this group, the impact on the cost of scientific and technological achievements and best practices is analyzed. For each event is calculated; economic effect which translates into lower production costs. The savings from the implementation of measures is determined by comparing the cost per unit of output before and after the implementation of measures and multiplying the resulting difference by the volume of production in the planned year:

E \u003d (C s - C n) * An, (1)

where E - savings in direct current costs

Сс - direct current costs per unit of output before the implementation of the measure

Сн - direct current costs after the implementation of the measure

An - the volume of production in natural units from the beginning of the implementation of the event until the end of the planned year.

At the same time, carry-over savings from those measures that were implemented in the previous year should also be taken into account. It can be defined as the difference between the annual estimated savings and its part taken into account in the previous year's planned calculations. For activities that are planned over a number of years, savings are calculated based on the amount of work performed using new technology, only in reporting year, excluding the scale of implementation before the beginning of this year.

Cost reduction can occur when creating automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of economical substitutes, and the full use of waste in production. A large reserve is fraught with the improvement of products, reducing their material consumption and labor intensity, reducing the weight of machinery and equipment, reducing overall dimensions, etc.

2. Improving the organization of production and labor. Cost reduction can occur as a result of changes in the organization of production, forms and methods of labor with the development of production specialization; improvement of production management and cost reduction; improving the use of fixed assets; improvement of material and technical supply; reduction of transport costs; other factors that increase the level of organization of production.

With the simultaneous improvement of technology and the organization of production, it is necessary to establish the savings for each factor separately and include them in the appropriate groups. If it is difficult to make such a division, then the savings can be calculated based on the targeted nature of the activities or by groups of factors.

The reduction in current costs occurs as a result of improving the maintenance of the main production (for example, the development of in-line production, increasing the shift ratio, streamlining utility work, improving tool management, improving the organization of control over the quality of work and products). A significant reduction in the cost of living labor can occur with an increase in norms and service areas, a reduction in the loss of working time, and a decrease in the number of workers who do not fulfill production standards. These savings can be calculated by multiplying the number of redundant workers by the average wage in the previous year (including social security contributions and taking into account the cost of clothing, food, etc.). Additional Savings arises with the improvement of the management structure of the enterprise as a whole. It is expressed in the reduction of management costs and savings in wages and accruals on it in connection with the release of managerial personnel.

With the improvement of the use of fixed assets, the cost reduction occurs as a result of an increase in the reliability and durability of equipment; improving the system of preventive maintenance; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets. Savings are calculated as the product of the absolute cost reduction (except depreciation) per unit of equipment (or other fixed assets) by the average operating amount of equipment (or other fixed assets). The improvement of material and technical supply and the use of material resources is reflected in a reduction in the consumption rates of raw materials and materials, a reduction in their cost by reducing procurement and storage costs. Transportation costs are reduced as a result of a decrease in the cost of delivering raw materials and materials from the supplier to the enterprise's warehouses, from factory warehouses to places of consumption; reducing the cost of transporting finished products. Certain reserves for cost reduction are laid down in the elimination or reduction of costs that are not necessary in the normal organization of the production process (excessive consumption of raw materials, materials, fuel, energy, additional payments to workers for deviation from normal working conditions and overtime, payments on regressive claims, etc.). P.). Identification of these unnecessary costs requires special methods and attention of the enterprise team. They can be identified by conducting special surveys and one-time accounting, when analyzing data from standard accounting for production costs, and a thorough analysis of planned and actual production costs.

3. Changes in the volume and structure of products, which can lead to a relative decrease in fixed costs (except for depreciation), a relative decrease in depreciation, a change in the range and range of products, and an increase in its quality. Semi-fixed costs do not directly depend on the quantity of output. With an increase in production volume, their number per unit of production decreases, which leads to a decrease in its cost. Relative economy on conditionally fixed costs is determined by the formula:

Ep \u003d (Ps - T) / 100, (2)

where Ep - savings of semi-fixed costs

PS - the amount of conditionally fixed costs in the base year

T is the growth rate of marketable output compared to the base year.

4. Better use of natural resources. This takes into account: changes in the composition and quality of raw materials; change in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials; change in other natural conditions. These factors reflect the influence of natural (natural) conditions on the value variable costs. The analysis of their impact on reducing the cost of production is carried out on the basis of sectoral methods of extractive industries.

5. Industry and other factors. These include: the commissioning and development of new shops, production units and industries, the preparation and development of production in existing associations and enterprises; other factors. It is necessary to analyze the reserves for reducing costs as a result of the elimination of obsolete and the commissioning of new workshops and industries on a higher technical basis, with the best economic indicators. Significant reserves are laid down in the reduction of costs for the preparation and development of new types of products and new technological processes, in the reduction of the costs of the start-up period for newly commissioned shops and facilities.

The calculation of the amount of change in expenses is carried out according to the formula:

E p \u003d (C1 / D1 - Co / To) * D1 (3)

where Ep is the change in the costs of preparing and mastering production

Co, C1 - the sum of the costs of the base and reporting year

To, D1 - the volume of marketable products of the base and reporting year.

In the next part of the work, we will consider the factors and reserves for increasing labor productivity, as one of the main differentiated indicators of the overall economic efficiency of production.

1.3 Factors and reserves for increasing production efficiency on the example of increasing labor productivity

At the present stage of development of production, the role of labor organization is objectively increasing, which is explained by a higher level of socialization of labor and production, qualitative changes in the labor force and means of production during the scientific and technological revolution. Scientific and technological progress causes the need for more progressive ways of combining material and personal factors of production, corresponding to an intensive type of development.

The social organization of labor is a set of production relations concerning the nature and method of connecting workers with the means of production. It is she who determines the specific socio-economic form of the operation of the general law of increasing labor productivity as the law of its steady growth. The level of productivity achieved in society is the result of the action of both objectively established and conscious mechanisms for using this law. Labor productivity and the law of its growth are interconnected with broader categories - saving time and labor efficiency. The clarification of this is especially important when considering the question of whether the productivity of which - living or aggregate labor - should be measured.

The criterion of socio-economic efficiency is the completeness of satisfaction of personal, collective and social needs of people with the most rational use of the material, labor and financial resources of society. The efficiency of production expresses the relationship associated with the use of various factors of production, saving the total time fund of society, with the correspondence of the costs incurred to the level of achievement of the production goal.

The need for a certain efficiency criterion is due to the fact that the development of production is multivariate. In each certain period, there are several options for solving the same economic problems. Under these conditions, it is advisable to be guided by some specific principle for choosing the best option. The criterion is also needed for correct assessment production results, and hence its efficiency. Within the framework of socio-economic efficiency, economic efficiency is of independent importance. In the most general view it represents the ratio of the final result of production P k , to the costs of all its factors З f:

E ek \u003d R to / Z f. (4)

Due to its complexity and versatility, economic efficiency can be assessed using a system of indicators. Among them are labor productivity (the ratio of manufactured products to fixed production assets), material consumption (the ratio of the number of objects of labor used to the output). Thus, the system of indicators reflects the use of both material and personal factors of production, but in the end, all the savings come down to saving time.

In the economic literature, the subject of scientific discussion is the question of the relationship between the law of saving time and the law of increasing labor productivity. Some economists believe that increasing labor productivity is not an independent economic law of development, but is constituent element law of economy of time. Others argue that the law of increasing labor productivity and the law of saving time are two organically interconnected and interacting, but different laws, each of which has its own scope and functional purpose. This point of view seems to be the most correct and scientifically substantiated.

Factors and conditions can be distinguished among the circumstances affecting the level of labor productivity. Factors are understood as the main driving reasons that cause one or another dynamics of labor productivity. Another functional purpose is the concept of "conditions". This is the environment in which the process of movement of labor productivity takes place. There is an organic connection between factors and conditions: a factor as a driving force always acts in some specific conditions. For example, automation of production is a powerful factor in the growth of labor productivity, and the structure of production is the condition under which automation of production occurs. The quality of factors and conditions is unusually large and varied, so simply listing them without any systematization is a rather complicated and hardly justified matter. The most general classification of factors and conditions influencing labor productivity can be carried out on the basis of the elements of the socio-economic structure: the productive forces, production relations, and the superstructure. Based on this, the factors and conditions affecting the level of labor productivity in society can be grouped into four groups: natural and climatic; technical and organizational; socio-economic; socio-political.

Natural and climatic factors and conditions create the prerequisites for a certain initial level of labor productivity in this place. Their influence on the level of labor productivity is especially significant in agriculture and mining industry.

Technical and organizational factors are associated with the development of the productive forces of society: the means of production and labor, as well as the improvement of their combination. The leading technical and economic factor in the growth of labor productivity is scientific and technological progress, which is an interconnected improvement of science and technology, which is a potential basis for increasing labor productivity.

In conditions market economy the role of socio-economic factors influencing the growth of labor productivity is growing significantly. The most important of them include:

Raising the cultural and technical level of workers,

The quality of training of specialists with higher and secondary education,

Improving the business qualifications of personnel,

An increase in the standard of living of the population,

Creative attitude to work, etc.

Labor productivity growth factors should be understood as the totality of driving forces and causes that determine the level and dynamics of labor productivity. The factors of labor productivity growth are very diverse and together they form a certain system, the elements of which are in constant motion and interaction. Based on the essence of labor as a process of consumption of labor power and means of production, it is advisable to combine the entire set of factors that determine the growth of labor productivity into two groups:

Material and technical, due to the level of development and use of the means of production, primarily technology;

Socio-economic, characterizing the degree of use of labor force.

The effectiveness of these factors is determined by the natural and social conditions in which they are extended and used. Natural conditions- these are natural resources, climate, soil, etc., the influence of which is very significant in the extractive industries. Public conditions productivity growth in a market economy are generated new system production relations based on private ownership of the means of production. These conditions are new progressive forms of labor organization, new economic methods management and production management, raising the material well-being of the people and the general educational, cultural and technical level of workers.

Technological progress is carried out in the following areas:

a) introduction of complex mechanization and automation of production;

b) improvement of technology;

c) chemicalization of production;

d) the growth of the electric power of labor.

The most important factor in the growth of labor productivity is the improvement of production technology. It includes techniques for manufacturing products, production methods, methods of using technical means, devices and units. The technology covers the entire process of material production - from the exploration and extraction of natural raw materials to the processing of materials and the production of finished products. The main directions for improving production technology in modern conditions are: reducing the duration of the production cycle, reducing the labor intensity of manufacturing products, subject-closed construction of the structure of production processes, reducing the amount of service for interoperational movements of processed objects, etc. Production technology is subject to particularly rapid obsolescence in the era of scientific technical revolution. Therefore, modern production is faced with the task of ensuring the widespread introduction of progressive, especially continuous, technological processes based on the use of chemical technology, electrical equipment, etc.

Based on the task of increasing labor productivity, it is important to find and use all available reserves. Reserves should be understood as existing, but not yet used, opportunities for increasing labor productivity through the best use of all factors of its growth. The task of identifying reserves for the growth of labor productivity is to maximize the use of all opportunities for saving labor costs, both living and materialized. Therefore, the reserves, being due to the totality of the relevant groups of labor productivity growth factors, can also be divided into two large groups:

Reserves for a better use of the means of production;

Reserves for improving the use of labor power.

All reserves of labor productivity growth - both the first and the second groups are differentiated by the time and place of their discovery and use. According to the time of use, current reserves and prospective ones are distinguished. The current ones include reserves that can be used within a year mainly due to organizational technical measures without serious technical re-equipment of production, a radical restructuring of the technological process and the necessary capital investments for this. Prospective reserves labor productivity growth is associated with fundamental changes in technology and production technology, in the organizational and technical level of production as a whole, which is possible over a longer period of time than one year, and with appropriate capital investments. Their use is provided for perspective plans(five-year, long-term) development of the industry, enterprise. Both those and other reserves receive a certain quantitative assessment used in planning the growth of labor productivity.

According to the place of identification and use, reserves are divided into: sectoral, intersectoral, intra-production (they are identified and used directly at the enterprise, this is their most important feature and significance, because all types of reserves are ultimately realized at enterprises). Based on the qualitative content of intra-production reserves, they can be divided into reserves for reducing the labor intensity of production and reserves for better use of the working time fund (growth in the productive power of labor and an increase in labor intensity).

Reducing the labor intensity of production is the most important and inexhaustible reserve for increasing labor productivity, associated with comprehensive mechanization and automation of production, the introduction of new and modernization of existing equipment, the improvement of technological processes, the improvement of production organization, and the introduction of a scientific organization of labor.

The identification and use of working time fund reserves at enterprises is carried out by comparing planned and actual data on hours worked, studying the dynamics of working time losses. The sources of analysis are information statistical reporting, planned and reporting balances of working time, materials of time studies and photographs of the working day.

The degree of use of working time can be judged by changes in indicators of hourly, daily and annual labor productivity, between which there is a direct connection. The growth of hourly labor productivity depends entirely on the reduction in the labor intensity of production. The growth of daily labor productivity depends, in addition, on the reduction of intra-shift losses of working time, and the increase in annual labor productivity also depends on a decrease in absenteeism due to all-day downtime, vacations with the permission of the administration, sick days during the year, etc.

Identification and use of the reserves of the working time fund involves establishing the reasons for its irrational use and developing measures to reduce its losses.

The search for reserves for improving the use of working time is facilitated to a greater extent by the correct formulation of the planning of working time and accounting for its losses.

Based on the above theoretical material, in the next part of the work, we will analyze and evaluate the performance indicators of the production of Bezhitsky Food Processing Plant JSC.

2. Evaluation of the production efficiency of JSC "Pishchekombinat Bezhitsky"

2.1 Organizational and economic characteristics of the enterprise

Open Joint Stock Company "Bezhitsky Food Processing Plant" was established in accordance with the Decree of the President Russian Federation No. 721 dated 07.07.1992 "On organizational measures for the transformation state enterprises, voluntary associations of state enterprises into joint-stock companies" by transforming the state bakery and rusk enterprise "Bryansk" and is its successor. The company operates in accordance with the Federal Law of the Russian Federation "On joint-stock companies”, other legislative acts of the Russian Federation.

The organizational and legal form of the enterprise since 1993 is an open joint-stock company, with a share of the authorized capital of 51% represented by the state and 49% of the shares by individuals. The authorized capital of JSC "Pishchekombinat Bezhitsky" is 16819 thousand rubles. and is defined as the sum of the nominal values ​​of 16,819 ordinary registered non-documentary shares (outstanding shares) acquired by shareholders with a nominal value of 100 rubles each.

The Bezhitsky Food Processing Plant was founded on December 10, 1957. The company specializes in the production of crackers, bagels, confectionery, with a capacity of up to 30 tons per day. On February 10, 1993, it was transformed into Bezhitsky Food Processing Plant JSC. Since 1998, its own mill production for grinding wheat and rye has been opened, as well as the production of rye-wheat and rye varieties of bread has been mastered. Since 1993, a branded trade network has been formed. Since 1998, the company's products have been sold in 18 own outlets. Currently, there are 2 shops and 4 trade kiosks.

The range of products of the enterprise JSC "Pishchekombinat Bezhitsky" is very rich and wide. The enterprise produces wheat and rye-wheat shaped and hearth bread, improved custard bread, therapeutic and preventive bread, as well as bakery and fancy products, and among them are puff buns, rich crackers, bagels, bagels, dryers, pasta, flour confectionery products - sugar and oatmeal cookies, gingerbread and gingerbread with filling, muffins, cakes, pastries, marmalade. Pizza preparations, hot donuts, and Moscow-style bread are in high demand.

JSC "Pishchekombinat Bezhitsky" was registered by the decision of the administration of the Bezhitsky district of the Bryansk region No. 158 of February 9, 1993. Changes: No. 295 of May 30, 1998, No. 266 of May 21, 2002.

JSC "Pishchekombinat Bezhitsky" is the legal successor of SE "Bryansk", bears the rights and obligations of the specified enterprise until its transformation into a joint-stock company. JSC "Pishchekombinat Bezhitsky" is an open joint stock company.

Location of JSC "Pishchekombinat Bezhitsky": Russian Federation, 241013, Bryansk, st. Kromskaya, 52.

The purpose of the activity of JSC "Pishchekombinat Bezhitsky" is to make a profit on the basis of increasing the efficiency of production, the most complete satisfaction of the needs of the population, enterprises and organizations in bakery products. The main activities of JSC "Pishchekombinat Bezhitsky" are:

Production and sale of bakery and confectionery products;

Production and sale of soft drinks;

Corporate trade;

Other activities not prohibited by law.

All of the above activities are carried out in accordance with the current legislation of the Russian Federation.

JSC "Pishchekombinat Bezhitsky" has two production profiles: bakery and confectionery production and production of non-alcoholic beverages, industry affiliation - food industry.

According to the State Statistics Committee of the Bryansk region, the enterprise is rated as medium. According to the serial production of the company's products, the production of JSC "Pishchekombinat Bezhitsky" is considered mass. The production base of the enterprise is characterized by the following indicators:

Small production areas

Deterioration of existing equipment and transport fleet,

Highly qualified employees

The company uses the developed technologies for the production of bakery, confectionery, rusk, lamb products.

"Pishchekombinat Bezhitsky" uses the developments of the leading research institutes of baking and the developments of its own production laboratory. All manufactured products comply with GOSTs and TU. The company manufactures products using both traditional recipes and new developments. Recipes are developed in accordance with GOSTs or purchased from other developers.

The enterprise lacks young specialists involved in scientific research and introducing new developments into the technological process.

JSC "Pishchekombinat Bezhitsky" is a laureate and diploma winner of regional awards in the field of quality. All manufactured goods are certified and comply with state standards. The products of the enterprise pass the control of the Quality Control Department, the technical process of production is certified, and acceptance control of product quality is carried out. Used raw materials and materials for production - domestic production.

The activity of JSC "Pishchekombinat Bezhitsky" is terminated by decision general meeting shareholders, or on the grounds provided for by the Civil Code of the Russian Federation, taking into account the requirements federal law"On Joint Stock Companies". Open Joint Stock Company "Bezhitsky Food Processing Plant" is legal entity:

The working language of the company is Russian, all documents related to the activities of the company are drawn up in the working language;

The Company has an independent balance sheet, the Company has the right to open bank accounts on the territory of the Russian Federation and abroad;

The Company is liable for its obligations with all its property, is a plaintiff and a defendant in arbitration and arbitral tribunals;

The Society has a round seal, stamps and letterheads with its own name, and its own emblem.

The supreme body of JSC "Bezhitsky Food Processing Plant" is the general meeting of shareholders. The competence of the general meeting of shareholders of the enterprise JSC "Pishchekombinat Bezhitsky" includes: making changes and additions to the charter of the company or approving the charter in a new edition; reorganization of society; liquidation of the company, appointment liquidation commission and approval of interim and liquidation balance sheets. In addition, the competence includes: determination of the quantitative composition of the board of directors of the company, election of its members and early termination of their powers; determination of the number, nominal value, categories of declared shares and the rights granted to these shares; increase / decrease in the company's authorized capital by increasing the par value of shares or by placing additional shares; election of the audit commission of the company and early termination of their powers, approval of the company's auditors; statement annual reports, annual financial statements, and the distribution of profits; making decisions on the approval of transactions in the cases provided for in Article 79 and Article 83 of the Federal Law “On Joint Stock Companies”; approval of internal documents regulating the activities of the company.

Using the balance data of Bezhitsky Pishchekombinat OJSC for 2006-2008, it is possible to calculate the main performance indicators of the enterprise. The main performance indicators of the enterprise for the analyzed period changed as follows (Table 1).

Table 1 - Dynamics of the main performance indicators of JSC "Pishchekombinat Bezhitsky" in 2006-2008

Indicators				the change
1 Average annual cost of fixed assets, thousand rubles
2 Average annual cost of working capital, thousand rubles.
4 Labor costs, thousand rubles.
6 Average monthly salary, thousand rubles
7 Labor productivity
8 Production cost, thousand rubles.
9 Value for money
10 return on assets
11 Revenue, thousand rubles
12 Gross profit, thousand roubles.
13 Net profit, thousand rubles.
14 Own capital, thousand rubles.

Analyzing the dynamics of indicators, we can conclude that, in general, the enterprise of Bezhitsky Pishchekombinat OJSC worked quite effectively during the period under review. At the same time, it should be noted the positive dynamics of all indicators for 2006-2008.

The value of non-current assets of the enterprise increased by 86.4% or by 52,213 thousand rubles, i.e. for three years, the company has been constantly expanding the material and technical support of production.

The value of current assets also increased, although not at such a rapid pace - the growth amounted to 54.65% or 32,776 thousand rubles. but the turnover of current assets slowed down somewhat - in 2008, current assets made a turnover in 77.5 days, while in 2006 - in 75.7 days, but this is due to a faster increase in the company's revenue than current assets. revenue of JSC "Pishchekombinat Bezhitsky" by 2009 increased by 51.1% or 145,755 thousand rubles. compared to 2006

Accordingly, with the growth in revenue, there is also a proportional increase in gross and net profit - by 2.13 times and by 10.28%, respectively.

As a positive fact, it should be noted that the financial result of the activity of JSC "Pishchekombinat Bezhitsky" for 2006-2008. was a profit. However, in 2008 there is a decrease in comparison with 2007, although in general there is a positive trend.

This fact (positive financial performance of the enterprise) is also confirmed by the increase in the amount of equity capital of Bezhitsky Food Processing Plant OJSC by 57.42% or by 62443 thousand rubles, since the three components of equity capital - authorized, additional and reserve capital - did not change during of the entire study period, then the growth of equity capital is ensured only due to positive changes in the value of such a balance sheet item as “retained earnings”, which also positively characterizes the activities of Bezhitsky Food Processing Plant OJSC.

It should be noted an increase in the number of personnel (by 22 people or 5.5%) and an increase in the average monthly salary (by 5 thousand rubles per month or almost twice), which led to an increase in labor costs by 25,056 thousand . rub. or 2.07 times. It should be noted that the growth of these indicators is quite natural, since along with the growth in revenue and profit of Bezhitsky Food Processing Plant, labor productivity also increased - by 315 thousand rubles per person. or by 43.24%, which positively characterizes the activity of the enterprise in personnel management and production and marketing activities.

In general, the enterprise JSC "Pishchekombinat Bezhitsky" functioned quite successfully during the entire study period, therefore, in the next part of the work, in accordance with the chosen topic, we will analyze the cash flows of the enterprise.

2.2 Evaluation of production efficiency

For comprehensive performance evaluation production activities enterprises should be used within the framework of a system built according to the scheme: Resources - Costs - Results.

Among the indicators characterizing the resources of the enterprise and the efficiency of their use, the following can be distinguished:

Average annual cost of fixed assets;

The average annual cost of working capital;

turnover of working capital;

Average number of employees;

Average annual salary;

Labor productivity.

Among the indicators characterizing the costs of the enterprise and the efficiency of their use, we can distinguish:

circulation costs;

Value for money.

Of the indicators characterizing the results, in this case, three are of interest:

Retail turnover, which is the sale of goods and services to the population for cash, regardless of the channels for their implementation;

Profit;

Stability factor economic growth.

To assess the effectiveness of the use of enterprise funds, you can use the rate of return on assets.

As a generalized assessment of the effectiveness of economic activity commercial enterprise The following composite indicators will be used:

The indicator of the effectiveness of the use of the trading potential of the enterprise:

This indicator allows you to evaluate the efficiency of using the economic potential of the enterprise and compare the resources it has with the main end result of the activity - retail turnover. The higher the value of this indicator, the better the enterprise performs its main function - meeting the needs of the population in goods and services, the more efficiently the enterprise's resources are used.

Performance indicator financial activities

With the help of this indicator, it is possible to assess with what resources the main financial result of the activity of a trading enterprise has been achieved and how efficiently these resources are used.

Performance indicator labor activity

This indicator characterizes the increase in labor productivity per 1 rub. an increase in the average wage.

Integral indicator of economic efficiency of economic activity

Using the balance data of Bezhitsky Pishchekombinat OJSC for 2006-2008, it is possible to calculate all the above indicators of the enterprise's activity. The main performance indicators of the enterprise for the analyzed period changed as follows (Table 2).

Analyzing the dynamics of indicators, we can conclude that, in general, the enterprise JSC "Bezhitsky Food Processing Plant" worked quite effectively during the period under review - this is confirmed by the presence of profit as a result of the production and economic activities of the enterprise.

Table 2 - Dynamics of the main indicators of the enterprise

Indicators, thousand rubles				Dynamics
1 Average annual cost of fixed assets
2 Average annual cost of working capital
3 Working capital turnover
4 Labor costs
5 Average number of employees, pers.
6 Average annual salary
7 Labor productivity
8 Distribution costs
9 Value for money
10 return on assets
11 Retail turnover
12 Gross profit
13 Net income
14 Equity
15 Economic Growth Sustainability Ratio
16 An indicator of the effectiveness of the use of trade potential.
17 Financial performance indicator
18 Performance indicator
19 Integral indicator of economic activity efficiency

However, the efficiency of using the trade potential decreases from 7.55 percentage points in 2006 to 5.9 percentage points in 2008, and the values ​​of the financial performance indicator are generally negative throughout the entire period under study. Only the values ​​of the performance indicator of labor activity are at a sufficiently high level. high level(12.25 p. in 2006), however, this indicator also demonstrates a negative trend.

This change in performance indicators is explained by the fact that for the period 2006-2008. the growth rate of trade turnover exceeded the growth rate of distribution costs, which contributed to the growth of profits, in addition, the company's debt to the staff decreased. In 2008, the company made a profit, but the increase in distribution costs led to an increase in the cost-benefit ratio in the same year.

Now let's calculate the duration of the production and financial cycle (PFC) in Table 3.

Table 3 - Duration of production and financial cycles 2006-2008

index	conv. designation				the change
Period length
Productive reserves
Production costs
Turnaround time production stocks
Accounts receivable
Revenues from sales
Receivables circulation time
Accounts payable
The time of circulation of accounts payable
The duration of the financial cycle

As can be seen from the data in Table 3, the duration of the PFC decreased by 23.99 days, or almost two times. As a rule, in a market economy, an increase in the duration of the operating cycle is assessed negatively. In this case, there was an increase in the number of turnovers of funds in stocks with a simultaneous increase in the duration of the turnover of accounts payable, i.e. slowdown in its turnover, which led to a reduction in the duration of the financial cycle. This has a positive effect on the efficiency of financial and economic activities, because there is an additional release of funds and acceleration of their turnover.

In the case of Bezhitsky Pishchekombinat, this can be explained by a slight increase in receivables in 2008 compared to 2006, with a simultaneous increase in revenue. This fact undoubtedly had a positive impact on the activities of the enterprise.

This situation has a positive effect on the activities of the enterprise, leading to an acceleration of cash flows.

But still JSC "Pishchekombinat Bezhitsky" should pay attention to the significant amounts of receivables and their growth in the study period. Here you can recommend the shipment of goods to buyers with prepayment, debt collection, especially since the turnover of receivables is much lower than the turnover of the company's inventory. This measure will make it possible to regroup as part of current assets and thereby reduce the taxable base, accelerate the turnover of assets in general.

For the normal functioning of the enterprise, increasing its financial stability and solvency require that the growth rate of sales volumes be higher than the growth rate of assets, and the growth rate of net cash flow outperformed the rate of sales growth:

100 < Т Акт <Т РП <Т ЧДП (5)

Let's check this statement for Bezhitsky Food Processing Plant JSC, for this we present the initial and calculated data in Table. 4.

Table 4 - Calculation of growth rates

Indicator, thousand rubles
Growth rate 2006
Growth rate 2007
Growth rate 2008

Thus, the ratio in 2006: 100< Т Акт Т РП <Т ЧДП

2007 ratio: 100< Т Акт <Т РП Т ЧДП

That is, the growth rate of net cash flow is lower than the growth rates of both assets and revenue, which indicates a decrease in financial stability and solvency of Bezhitsky Food Processing Plant OJSC.

2008 ratio: 100< Т Акт Т РП <Т ЧДП

That is, the growth rate of the company's revenue was lower than the growth rate of assets, but in general the ratio is observed.

A comprehensive general assessment of the economic development of the analyzed enterprise gives an indicator of the rate of its economic growth:

T PT - the rate of change in labor productivity;

T OOS - the rate of change in the turnover of working capital;

T FO - the rate of change in capital productivity;

Т ЗО - the rate of change in cost performance;

T SD - the rate of change in the level of profitability (profitability of trade).

To calculate the complex indicator, we will compile Table 5.

Table 5 - Calculation of a comprehensive performance indicator

As expected, the indicator calculated above demonstrates that Bezhitsky Pishchekombinat OJSC has a trend towards growth and development in 2006-2007. And in 2008, its decrease is observed.

That is, despite the growth of quantitative indicators, one can trace the negative dynamics of qualitative indicators, which is undoubtedly more important. You can get as much revenue as you like, but if the growth rate of costs outstrips the rate of its growth, then there is no sense in a “mechanical” increase in turnover.

Therefore, in order to develop recommendations, it is necessary to first find out to what extent the increase in retail turnover, which amounted to 145,755 thousand rubles for the entire period, was ensured by intensive and extensive factors. As intensive factors are the productivity of employees of the enterprise and the return on assets.

The impact of these factors over the entire period is calculated using the following formula:

Where: D IPF - the share of growth in retail turnover due to intensive factors,%;

PT 7 , PT 8 - labor productivity of employees in 2007 and 2008, respectively;

Ch 8 - the average number of employees in 2008;

FO 7, FO 8 - an indicator of capital productivity;

OF 8 - the average annual cost of fixed assets in 2008;

DsTO - growth of retail turnover for the period of 2008

Thus, the increase in the company's revenue by only 10.01% was achieved due to intensive factors, which is a rather low factor. The next step is to delineate the influence of each intensive factor. The contribution of capital productivity growth is:

Consequently, due to the growth of labor productivity, the increase in retail turnover is equal to: D PR = -88.99 - (-133.02) = 44.03%. Such a significant impact of labor productivity on the development of retail trade turnover testifies to the sufficient effectiveness of the labor policy at the Bezhitsky Pishchekombinat OJSC enterprise.

2.3 Analysis of production costs and production costs

The first step in the analysis of production costs is the analysis of the structure of production costs and its change over the reporting period for individual cost elements, as well as the analysis of cost items of actually manufactured products. This analysis begins with the determination of the specific weights (in percent) of individual cost elements in the total cost and their changes over the reporting period. Let's present the data on the amount of production costs in Table. 6.

Table 6 - Production costs by type of activity, 2006-2008, thousand rubles.

				the change
For current activities, including:
Payment for purchased goods, works, services, raw materials and other current assets
Salary
Payment of dividends, interest
Calculations for taxes and fees
Settlements with off-budget funds
other expenses
For investment activities, incl.
Acquisition of property, plant and equipment
Loans granted to other organizations
For financial activities, incl.
Repayment of loans and credits, without interest
Total costs

In general, the cost analysis shows that:

The cost of production for the enterprise in 2008 compared to 2007 increased significantly by 190,951 thousand rubles. or by 57.28%.

This change occurred mainly due to an increase in the cost of raw materials by 173,203 thousand rubles;

As a positive, it should be noted the fact of the enterprise's investment activity - investment in equipment (20453 thousand rubles in 2008).

An important generalizing indicator of the cost of production is the cost per ruble of marketable products, which is beneficial in that, firstly, it is very universal: it can be calculated in any industry, and, secondly, it clearly shows a direct relationship between cost and profit. It is determined by the ratio of the total cost of production and sales of products to the cost of manufactured products in current prices 10, p.82].

In the process of calculating the cost per ruble of marketable output, we will also study the dynamics of costs per ruble of marketable output.

Table 7 shows that in five years the company has made significant progress in reducing the cost per ruble of marketable products. During this period, the level of this indicator at JSC Bezhitsky Food Processing Plant decreased by 8.9%, which confirms the conclusion about the change in the total amount of costs due to a decrease in the cost of manufactured products.

Table 7 - Dynamics of costs per ruble of marketable products

Costs per ruble of marketable products directly depend on changes in the total cost of production and sales of products and on changes in the cost of manufactured products. The total amount of costs is influenced by the volume of production, its structure, changes in variable and fixed costs, which in turn can increase or decrease due to the level of resource intensity of products and prices for consumed resources. The cost of marketable products depends on the volume of output, its structure and product prices. The relationship of these factors is shown in Figure 1.

Change in costs per ruble of marketable products
Change in output		Change in the structure of output		Change in the average level of selling prices for products
Change in the level of unit variable costs		Changing the amount of fixed costs		Price change due to inflation
				Change in product quality
Change in the level of resource intensity of products		Change in the cost of consumed resources		Changing markets

Rice. 1 The relationship of factors that determine the level of costs per ruble of marketable products.

The influence of the factors of the first level on the change in costs per ruble of marketable output is calculated by the method of chain substitution according to the data in Table 5 and according to the data on the output of marketable products.

Marketable products thousand rubles.

according to the plan (VVPipl * Tsipl) 399800

in fact, with a planned structure

and planned prices (VVPif * Tsipl) ± ТПstr 405000

actually at plan prices (VVPif * Tsipl) 415275

actually at actual prices (VVPif * Dif) 430999

Table 8 - Calculation of the influence of factors on the change in the amount of costs per ruble of marketable products

Costs per ruble of marketable products, kop.
	Volume of production	Production structure	Level of unit variable costs	Amount of fixed costs	Selling prices for products
Plan = 329355/ 399800 = 82.38
Conv. 1 = 331087/405000= 81.75
Condition 2 = 337037/415275 = 81.16
Condition.Z = 326946/415275 = 78.73
Condition 4 = 336165/415275 = 80.95
Fact = 309931/430999 = 71.91
Total = 71.91 - 82.38 = 10.47

Analytical calculations (Table 8) show that Bezhitsky Pishchekombinat JSC reduced the cost per ruble of marketable products by. 10.47 kopecks (71.91 - 82.8), including at the expense of:

Increase in production volume by 0.63 kopecks. (81.75 - 82.38);

Changes in the structure of production by 0.59 kop. (81.16 - 81.75);

Changes in the level of specific variable costs by 2.43 kop. (78.73 - 81.16);

Increase in wholesale prices for products by 9.04 kopecks. (71.91 - 80.95).

The increase in the amount of fixed costs caused an increase in the cost per ruble of marketable products by 2.22 kopecks. (80.95 - 78.73).

In order to establish the influence of the studied factors on the change in the amount of profit, it is necessary to multiply the absolute increases in costs per ruble of marketable products, due to each factor, by the actual volume of sales of products, expressed in planned prices (Table 9).

Table 9 - Calculation of the influence of factors on the change in the amount of profit

From the data in Table 9 it can be seen that the increase in profits was facilitated by an increase in the level of selling prices, the volume of output, a change in its structure, and a decrease in the share of variable costs.

The growth factor of the level of fixed costs had a negative impact on profit.

Thus, despite the growth of most quantitative indicators (revenue, profit, etc.), there is a decrease in quality indicators - capital productivity, profitability, etc., so it is necessary to consider factors and reserves for increasing production efficiency.

3. Factors and ways to improve the efficiency of production of JSC "Pishchekombinat Bezhitsky"

First of all, let us consider the factors and reserves for the growth of labor productivity. The completeness of the use of personnel can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund.

Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole.

The working time fund (T) depends on the number of workers (HR), the number of days worked by one worker on average per year (D) and the average length of the working day (P):

T=CR D P (6)

At the enterprise JSC "Pishchekombinat Bezhitsky" the actual fund of working time is more than planned by 13097.9 hours. The influence of factors on its change can be established by the method of absolute differences, using the data in Table. 10:

TCR=(CR1-CR0) D0 P0=(414-387) 220 7.85=+46629 hours;

TD \u003d (D1-D0) PR1 P0 \u003d (215-220) 414 7.85 \u003d -42939.5 hours;

TP \u003d (P1-P0) D1 PR1 \u003d (7.89-7.85) 215 414 \u003d + 9408.4 hours;

Total: +13097.9

Table 10 - The use of the personnel of the enterprise in 2008

As can be seen from the above data, the company does not use the production staff fully enough. On average, one worker worked 215 days instead of 220, in connection with which the extra-planned whole-day loss of working time amounted to 5 days for one worker, and 547 days for all, or 42939.5 hours (547 x 7.85).

Intra-shift losses of working time are also significant: in one day they amounted to 0.06 hours, but for all the days worked by all workers in 2008 compared to 2007 they give a gain of 9408.4 hours.

In fact, they are somewhat lower due to the fact that the fund of actually worked time includes overtime hours worked (in the case of Bezhitsky Food Processing Plant, this is work on weekends and holidays with the consent of employees) - 1485 hours. That is, in fact, the gain due to the increase in the average length of the working day for 2008 amounted to 7923.4 hours (9408.4-1485).

In general, the gain in working time, taking into account the hours worked, amounted to 11612.9 hours (13097.9-1485) or 0.63% of the total working time fund for 2008 (1857612 hours).

To identify the causes of all-day and intra-shift losses of working time, the data of the actual and planned balance of working time are compared (Table 116). They can be caused by various objective and subjective circumstances not provided for by the plan: additional leaves with the permission of the administration, diseases of workers with temporary disability, absenteeism, downtime due to malfunction of equipment, machines, mechanisms, due to lack of work, raw materials, materials, electricity, fuel, etc. Each type of loss is analyzed in more detail, especially those that depend on the enterprise. Reducing the loss of working time for reasons that depend on the labor collective is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.

Table 11 - Analysis of the use of the working time fund in 2008

Index	per worker		Deviation from the plan
			per worker	for all workers
Calendar number of days, incl.
holidays and weekends
Nominal working time fund, days
Absences from work, days, incl.
annual leave
study leave
maternity leave
additional holidays with the permission of the administration
Turnout fund of working time, days
Length of work shift, hours
Working time budget, h
Pre-holiday abbreviated days, h.
Useful working time fund, h.
Average length of a work shift, hours
Overtime hours worked
Unproductive working hours

In the case of Bezhitsky Food Processing Plant OJSC, most of the losses ((414 + 109.4 + 765.8) 7.95 + 65.64 = 15720.78 hours are caused by subjective factors: additional holidays with the permission of the administration, absenteeism, downtime, which can be considered as unused reserves for increasing the fund of working hours.

Reducing the loss of working time is one of the reserves for increasing the output of products and services. To calculate it, it is necessary to multiply the loss of working time (PDF) due to the fault of the enterprise by the planned average hourly output of products:

VP \u003d PDF PV 0 \u003d (15720.78 + 1367) 343.05 rubles. = 5861.96 thousand rubles.

The generalizing indicators of the analysis of labor productivity include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms.

As can be seen from fig. 2, the most general indicator of labor productivity is the average annual production output by one worker. Its value depends not only on the output of workers, but also on the share of the latter in the total number of industrial and production personnel, as well as on the number of days worked by them and the length of the working day.

		Average annual output per employee (GV P)
The share of workers in the total number of employees (sp)					Average annual output per worker (GW R)
Number of days worked by one worker per year (D)					Average daily output per worker (DV)
Average working day, h (P)					Average hourly production (CV)
Technique, technology and organization of production		The level of automation and mechanization of production		Skill level of workers			Work experience and age of workers		Labor motivation, etc.

Figure 2 - Structural-logical factorial model of labor productivity

The analysis carried out shows the main directions of the search for reserves to increase the efficiency of the enterprise's personnel. In the case of the Bryansk post office, this is a reduction in all-day, intra-shift and unproductive losses of working time and measures to reduce staff turnover and improve their skills.

Conclusion

The transition to a market economy requires an enterprise to increase the efficiency of production, the competitiveness of products and services based on the introduction of scientific and technological progress, effective forms of management and production management, the activation of entrepreneurship, etc.

An important role in the implementation of this task is assigned to the analysis of the economic activity of enterprises.

With its help, a strategy and tactics for the development of an enterprise are developed, plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, and the results of the enterprise, its divisions and employees are evaluated.

In order to survive in a market economy and prevent the bankruptcy of an enterprise, you need to know well how to manage finances, what the capital structure should be in terms of composition and sources of education, what share should be occupied by own and borrowed funds.

You should also know such concepts of a market economy as business activity, liquidity, solvency, creditworthiness of an enterprise, profitability threshold, financial stability margin, degree of risk, effect of financial leverage, and others, as well as the methodology for their analysis.

One of the main and most radical directions of the financial recovery of the enterprise is the search for internal reserves to increase the profitability of production and achieve break-even work through a more complete use of the production capacity of the enterprise, improving the quality and competitiveness of products, reducing its cost, rational use of material, labor and financial resources, reduction of unproductive expenses and losses.

In this case, the main attention should be paid to the issues of resource saving: the introduction of progressive norms, standards and resource-saving technologies; organization of effective accounting and control over the use of resources; study and implementation of best practices in the implementation of the austerity regime; material and moral incentives for employees to save resources and reduce unproductive costs and losses.

A great help in identifying reserves for improving the financial condition of an enterprise can be provided by a marketing analysis to study supply and demand, sales markets and, on this basis, form an optimal assortment and structure of production.

In some cases, it is necessary to reengineer the business process, i.e. to radically revise the production program, material and technical supply, organization of labor and payroll, selection and placement of personnel, product quality management, raw materials market and product sales market, investment and pricing policy and other issues.

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