Management efficiency. Organization performance indicators

Information base for the analysis of indicators for evaluating business performance

The well-being of the enterprise depends on the efficiency of the main economic activity, this is an important condition for its continuous functioning, which in modern conditions serves as a guarantee of survival and the basis for the stable position of the enterprise.

Evaluation of business performance has an impact on the economic, investment and production activities of the enterprise, so it is necessary to analyze the indicators for evaluating business performance.

In this regard, we will consider the methodology for analyzing indicators for assessing business performance and determine the information base for such an assessment.

The main information base for evaluating business performance is financial statements. The purpose of financial statements is to present information about the financial position, results of operations and changes in the financial position of the company. This information is needed by a wide range of users to make economic decisions.

The balance sheet is a document that reflects the results of the calculation and double decomposition of the company's capital at the reporting date. Capital is the only independent and backbone indicator of the balance sheet, which determines the composition and grouping of all its articles and final indicators. Therefore, it would be more correct to say that the balance reflects the state of capital, and not a certain financial state.

The financial result is the main criterion for business efficiency. In addition, a company's net income shown on the income statement is the upper limit of the funds that can be distributed as dividends to shareholders.

Assessing the performance of the business as a whole over the past period is the most important task solved by using data from the income statement.

In this way, information about past transactions and other events is provided, which is extremely important for users in making economic decisions.

Evaluation of the effectiveness of the enterprise on the basis of information from the financial statements of the enterprise, it should help in determining the criteria aspects on the basis of which it is possible to draw conclusions regarding the objective efficiency of the economic activity of the enterprise.

"Reporting is based on the facts that have already happened and reflects the state of capital at the reporting (already past) date and its changes for the reporting (already past) period" . Therefore, the predictive reporting function is not the main one, but a side one. Forecasts, among other things, are based on past events, on already accumulated resources.

In the context of evaluating the performance of an enterprise, the purpose of accounting reports is to provide users with useful information. At present, almost all enterprises have recognized the feasibility and necessity of meeting the information needs of numerous users, which can be grouped into three main groups:

Working directly at this enterprise;
Those outside the business but having a direct financial interest in the business;
Having an indirect interest in the business.

Information about the financial position of the enterprise is presented in the form of a balance sheet, balance sheet. This report shows assets i.e. what the enterprise owns and sources of its financing from accounts payable or equity. The balance serves as an indicator for assessing the financial condition of the enterprise. It is intended to assist the user in assessing the ability of an enterprise to meet its obligations.

Assets include equipment, long-term accounts receivable, current accounts receivable, inventories, cash and bank accounts, and advance expenses. Liabilities (liabilities) include equity, short-term loans and liabilities, accounts payable, debts to the budget and personnel of the enterprise.

Assets give a certain idea of the economic potential of the enterprise, liabilities show the amount of funds received by the enterprise and their sources. The structure of the asset balance can be represented in the form of a diagram shown in fig. one.

Rice. 1. The structure of the asset balance

The liabilities side of the balance reflects the sources of funds of the enterprise on a certain date. They are divided into sources of own funds (capital and reserves), long-term liabilities (credits and loans) and short-term liabilities (credits, loans, settlements and other liabilities).

The sources of own funds include: authorized capital, additional capital, reserve, accumulation and social funds, targeted financing and retained earnings of previous years. Borrowed funds include: long-term and short-term loans and borrowings, accounts payable, other liabilities.

The structure of the balance sheet liability can be represented as a diagram shown in fig. 2.

Rice. 2. The structure of the balance sheet liability

Reporting - a set of information about the results and conditions of the enterprise for the past time, submitted by the relevant economic entity for the purpose of analysis, control and management of activities. The financial statements contain information about the sold products, works and services, the costs of their production, the state of economic assets and the sources of their formation, and the financial results of the work.

Methodology for analyzing indicators for assessing the effectiveness of an enterprise

The assessment of business performance is based on the data of the balance sheet and income statement, which present the most important results of the business entity. However, depending on the purpose of the assessment, different users are interested in certain indicators of financial results. The main managers of the enterprise are interested in the amount of profit received and its structure, as well as factors influencing its value. Tax office - the amount of taxable profit. Shareholders - net profit and the amount of dividends paid per share, the possibility of making a profit in the near and foreseeable future. However, regardless of the purpose of the assessment, the performance indicators of the economic activity of the enterprise are a criterion aspect of the company's efficiency.

To assess the performance of a commercial enterprise, it is not enough to use the analysis of absolute profit values, since the presence of profit does not mean that the enterprise is performing well. The absolute amount of profit does not allow us to judge the degree of profitability of an enterprise, transaction, idea. Many commercial enterprises that have received the same amount of profit have different sales volumes, different costs.

"To determine the effectiveness of the costs incurred, to assess the effectiveness and economic feasibility of the enterprise's activities, it is not enough just to determine the absolute indicators, it is necessary to use a relative indicator" . Therefore, to assess the level of work efficiency, the result - profit - is compared with the costs or resources used, which allows you to get a more objective picture. Comparison of profit with costs or resources is characterized by profitability indicators. "Profitability is a relative indicator of economic efficiency that shows the efficiency, profitability, profitability of an enterprise or entrepreneurial activity. This indicator characterizes the level of return on costs and the degree of use of funds" . Thus, profitability indicators are relative characteristics of the financial results and performance of the enterprise.

There are profitability indicators used to assess the effectiveness of advanced resources and costs used in economic activity, and indicators on the basis of which the profitability and efficiency of capital use are determined.

The return on capital characterizes the amount of profit from each ruble invested in the enterprise's funds.

The main indicators of return on capital are:

profitability of assets (property);
profitability of current assets;
return on equity.
return on investment.

The profitability of the property is calculated as follows:

P property \u003d Profit at the disposal of the enterprise / Average value of assets * 100%

This indicator reflects how many units of profit are received from a unit of asset value, regardless of the source of funds raised. This indicator serves to determine the efficiency of using the capitals of various organizations and industries, since it gives an overall assessment of the profitability of capital invested in production, both own and borrowed, attracted on a long-term basis.

Under the profit at the disposal of the enterprise understand the profit remaining after the payment of taxes and repayment of expenses attributed to net income.

The profitability of current assets can be determined by the formula:

P current assets \u003d Profit at the disposal of the enterprise / Average value of current assets * 100%

An indicator of assessing the degree of return on invested capital is the return on equity. The return on equity is expressed as the ratio of net profit (Pch) to sources of equity (Is). This indicator characterizes the amount of profit per ruble of own funds. The return on equity ratio also plays an important role in assessing the level of quotation of the company's shares on the stock exchange.

Return on equity (Rsk) is expressed by the formula:

Rsk \u003d Pch / Is * 100%

If an enterprise focuses its activities on the future, it needs to develop an investment policy. In this case, investment refers to long-term financing. Information about the funds invested in the enterprise can be calculated from the balance sheet as the sum of own sources of funds and long-term liabilities or as the difference between the total amount of assets and short-term liabilities. Return on investment (Ri) is calculated as follows:

Ri \u003d Pdn / (B - Ok) * 100%

where Pdn is profit before tax,

B - balance sheet currency,

OK - short-term liabilities.

The indicator of return on investment is considered in the practice of financial analysis as a way to assess the "skill" of financial managers in managing investments. Since the company's management cannot influence the amount of taxes paid, for a more accurate calculation of the indicator, the numerator uses the amount of profit before income taxes.

The difference between the profitability of all assets and equity is due to the involvement of external sources of financing. If the borrowed funds bring more profits than paying interest on this borrowed capital, then the difference can be used to increase the return on equity. However, in the event that the return on assets is less than the interest paid on borrowed funds, the impact of the funds raised on the activities of the enterprise should be assessed negatively.

Return on sales and return on costs are also calculated. Return on sales (Rp) characterizes the ratio of net profit (Pch) to the amount of sales proceeds (VR), expressed as a percentage:

Rp \u003d Pch / Vr * 100%

The profitability of sales is an estimated indicator of the production and economic activities of a business entity. It reflects the level of demand for products, works and services, how correctly the business entity determines the product range and product strategy.

Return on costs (Rz) characterizes the ratio of net profit to the sum of production and sales costs (R), expressed as a percentage:

Rz \u003d Pch / Z * 100%

Return on costs demonstrates the efficiency of economic activity in general, the calculation takes into account the cost, selling and administrative expenses. The cost-effectiveness indicator shows how many kopecks of profit fall on the ruble of expenses.

The dynamics of changes in profitability indicators depends, on the one hand, on factors affecting the value of the numerator of the profit indicator, on the basis of which it is calculated: sales profit, taxable, net. On the other hand, it depends on the factors influencing the value of the denominator: the sum of assets, investments, sales, total cost. The main factor in the growth of profitability is the implementation of measures to improve the efficiency of the enterprise's economic activity.

Practical aspects of the analysis of business performance indicators

Consider a practical example of a methodology for assessing the effectiveness of an enterprise. To do this, we will analyze the profit indicators of a conditional enterprise in order to evaluate the income received by the enterprise, reduced by the amount of expenses incurred, in the context of reporting and analytical data. Evaluation of the effectiveness of the enterprise's business will be carried out based on the position that the dynamics of profit indicators of an economic entity characterizes its business activity and financial independence. The positive dynamics of absolute profit indicators creates the basis for self-financing of the economic activity of the enterprise on the principles of economic calculation.

The summary analytical table shows the dynamics of the company's profit indicators for 3 years.

Dynamics of profit indicators of the enterprise for three years

Indicators				absolute change	Growth rate
Indicators

Cost price
Gross profit
Selling expenses
Management expenses
Profit (loss) from sales
Other income
other expenses
Profit before tax
Income tax and other similar payments
Net income (retained earnings)

Now let's analyze business performance indicators for this conditional enterprise.

Analyzing the data in the table, it should be noted that the company has demonstrated an improvement in key profit indicators over a three-year period. Gross profit was an exception, since, starting from 2014, administrative expenses are partly recognized as part of the cost, partly transferred to selling expenses. The result was a significant cost growth rate that outpaced revenue growth and a decline in gross profit.

The increase in revenue in 2015 compared to 2013 amounted to almost 1.8 billion rubles, the growth rate reached a level of 34.62%. The cost price increased by more than 2 billion rubles, the growth rate was 43.5%. However, taking into account the internal reasons for the increase in the cost price, it can be judged that there is no negative structural influence of this factor. At the same time, it is not possible to objectively assess the ratio of the dynamics of profit from sales, the growth of which amounted to 21.28%, an increase of 93.7 million rubles, compared with commercial and administrative expenses, for the same internal reasons. However, given the lag in the growth rate of profit from sales from the growth rate of revenue, it can be judged that the company did not use internal reserves to increase the final financial result, a relative reduction in cost, as well as the rational optimization of commercial and administrative expenses.

Over the analyzed period, other expenses and income showed a strong decline, but other expenses in 2015 almost doubled other income, which affected the slowdown in the growth rate of profit before tax, which amounted to only 11.38%.

It should also be noted that the net profit of the enterprise for the analyzed period increased by 57 million rubles, the growth rate was 19.75%, which, against the background of lower tax payments, indicates the successful use of preferential mechanisms to reduce tax payments and improve the efficiency of the financial discipline of the enterprise.

For the period from 2013 to 2015, there are no probabilistic or stochastic fluctuations in terms of profit from sales, profit before tax and net income. This indicates the effective economic activity of the enterprise as a whole and the implementation of a consistent policy regarding economic development as an independent economic entity. In addition, for this period there is no steady negative trend in all indicators of profit, which characterizes the maintenance of the profitability of the enterprise by the presence of prospects for economic activity in the future.

Further, it is necessary, taking into account the specifics of the enterprise, its scope of economic activity and characteristics of indicators, to assess the effectiveness of the business, taking into account the factors of increasing sales and net profit and factors that prevented a more significant increase in profits. If enterprise performance evaluation showed the unsatisfactory state of the business, appropriate conclusions should be drawn about the unfavorable prospects of the organization.

As an example of the factors of increase or decrease in sales and net profit, we give the following:

significant expansion or contraction of activities;
change in the structure of income and expenses;
change in the financial policy of the enterprise;
increase or decrease costs.

Profitability indicators characterize the efficiency of the enterprise. Profitability is a relative indicator of the level of profitability of production activities. Unlike profit, which characterizes the absolute results of activities, profitability shows the ratio of the effect to the amount of costs incurred, thereby determining the level of financial security and strength of the position.

Using formulas (1), (2), (3), (4), (5) and (6), we calculate the profitability indicators based on the data above and present the results in the table.

Analyzing the results of the calculations, it should be noted the negative change in all profitability indicators in 2015, both in comparison with 2014 and in comparison with 2013. Therefore, business performance evaluation shows the unsatisfactory state of economic activity of the enterprise.

When evaluating the effectiveness of a business, it should be taken into account that the level and dynamics of profitability indicators at an enterprise are objectively influenced by the entire set of internal production and economic factors:

the level of organization of economic activity;
the structure of capital and its sources;
degree of use of available resources;
volume of sales;
the amount of costs incurred.

The profitability of property, which characterizes the return on each ruble invested in the assets of the enterprise, makes it possible to judge the decrease in the operating efficiency of the enterprise. In addition, it is necessary to take into account the extremely low value of the indicator, which indicates an insufficient level of rationalization of the financial and economic activities of the enterprise, since the overall assessment of the profitability of capital invested in production, both own and borrowed, attracted on a long-term basis, is a little more than 6 kopecks for every ruble invested.

The profitability of current assets, which demonstrates the ability of the enterprise to provide a sufficient amount of profit in relation to the current assets used, allows us to conclude that the return on the use of current assets is relatively low.

The return on equity, which makes it possible to determine the real efficiency of the use of capital invested by the owners of the enterprise, indicates a fairly high return on equity compared to other indicators. It should be noted that the observed negative dynamics of changes in this indicator in the long term can significantly complicate the financial and economic activities of the enterprise.

The return on investment, which characterizes the profitability of capital investments and is a financial and economic reflection of the competitiveness of the enterprise, in connection with the observed dynamics of the decrease in the indicator, makes it possible to judge the decrease in the potential level of competitiveness of the enterprise. At the same time, the long-term nature of the company's activities partially explains the long periods of negative dynamics, but is not a factor that neutralizes unfavorable prospects.

The dynamics of profitability of sales, which characterizes the economic efficiency of the main activity of the enterprise, indicates a slight decrease in demand for the results of economic activity. Despite a slight increase in the profitability of sales in 2014, in 2015 this indicator decreased, which suggests that the economic activity of the enterprise is not sufficiently objectified and the need to revise the strategy for further development is necessary.

The dynamics of return on costs, which determines the efficiency of economic activity as a whole, demonstrates a similar trend as the return on sales. It should be noted that the decrease in the value of this indicator is a consequence of a decrease in the efficiency of using own and borrowed funds for the implementation of the main economic activity of the enterprise.

Thus, it can be judged that the decrease in profitability indicates that the enterprise has difficulties that the enterprise is experiencing in relation to the effective implementation of the main economic activity. It can be judged that there is an objective need to revise the company's policy on major commercial issues in order to increase the amount of profit received.

Based on the results of the assessment of indicators, in order to improve the efficiency of the business, the enterprise needs to find possible ways to increase the efficiency of using net profit.

findings

Analysis of indicators for evaluating business performance as part of the analysis of financial statements is necessary for managing the core business of an enterprise based on making informed management decisions.

Information base for the analysis of indicators business performance evaluations serves as financial statements, which provide information about the financial position, results of operations and changes in the financial position of the company. The balance sheet shows assets, i.e. what the enterprise owns and sources of its financing from accounts payable or equity. The balance serves as an indicator for assessing the financial condition of the enterprise. For the purposes of evaluating business performance, financial statements are the main source of information that contains the entire set of information about the results and operating conditions of the enterprise over the past time.

Business performance assessment according to financial statements is used to analyze, control and manage the business activities of the enterprise.

Analysis of business performance indicators is not an end in itself.

Based on the results of the analysis, conclusions are drawn about possible ways to improve the efficiency of the economic activity of the enterprise. The methodology for analyzing indicators for evaluating business performance makes it possible to identify possible directions, ways of developing and improving the economic activity of an enterprise in accordance with the results obtained.

Literature

Dontsova L.V., Nikiforova N.A. Analysis of accounting (financial) statements. – M.: Business and service, 2015.
Tolpegina O.A., Tolpegina N.A. Comprehensive economic analysis of economic activity. – M.: Yurayt, 2013.
Gubina O.V., Gubin V.E. Analysis of financial and economic activity. – M.: Infra-M, 2014.
Lyubushin N.P. Comprehensive analysis of financial and economic activities. – M.: Finance and statistics, 2014.
Petrova A.N. The economic content of the income statement. // Economic sciences. - 2012. - No. 7. - P. 157-159.
Chechevitsyna L.N. Analysis of financial and economic activity. - Rostov-on-Don: Phoenix, 2014.
Kuter M.I. Theory of accounting. – M.: Finance and statistics, 2013.

Dissertation abstract on this topic ""

As a manuscript /

Nevmyanov Ruslan Abdulkhaevich

Managing the efficiency of economic activity of industrial enterprises

Specialty 08.00.05 - Economics and management of the national economy (economics, organization and management of enterprises, industries, complexes - industry)

As a manuscript

Ievmyanov Ruslan Abdulkhaevnch

Managing the efficiency of economic activity of industrial enterprises

Specialty 08.00.05 - Economics and management of the national economy (economics, organization and management of enterprises, industries, complexes - industry)

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

Scientific adviser: doctor of economic sciences, professor

Shamatov Hindu Kashipovpch

Official opponents:

doctor of economic sciences, professor Makarov Alexander Mikhailovich

Candidate of Economic Sciences, Associate Professor Vasiliev Leonid Vitalievich

Lead organization: Kazan State

University of Technology

The defense will take place on November 9, 2010 at 1 pm at a meeting of the dissertation council DM 212.275.04 at Udmurt State University at the address: 426034, Udmurt Republic, Izhevsk, st. Universitetskaya, 1, building 4, room 440.

The dissertation can be found in the library of the State Educational Institution of Higher Professional Education "Udmurt State University", with the abstract on the official website of the State Educational Institution of Higher Professional Education "UdGU"

Scientific Secretary of the Dissertation Council Candidate of Economic Sciences, Professor

GENERAL DESCRIPTION OF WORK

The priority task of industrial enterprises is not only the stability of the market position, but also the improvement of the economy, i.e. it is necessary to maintain a certain balance between costs and results of production; find new forms of capital investment; establish more effective ways to bring products to the end consumer.

specialties HAC in the specialty 08.00.05. - Economics and management of the national economy (economics, organization and management of enterprises, industries, complexes - industry).

State of knowledge of the problem. The theoretical basis is based on the economic studies of leading foreign scientists who are classics of economics and management, such as A. Marshall, F. Taylor, G. Mintzberg, A. Ansoff, G. Simon, S. Holt, F. Hadowry, K. Msyer, C. Bernard, B. Lussato, J. Forrester, A.B. Ioffe, F. Emery, S. Ecker, P. Drucker, G. Birman, etc.

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

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

The subject of the study is a set of organizational and economic relations aimed at the efficiency of managing the economic activities of enterprises.

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

Approbation of the research results is reflected in publications, in research and practical activities. Approbation of the results of the dissertation was reflected at various conferences of the International and All-Russian level, including the All-Russian Scientific and Practical Conference "Actual Problems of Restructuring Russian Enterprises" (Penza, 2010); International scientific and practical conference held by the Academy of National Economy under the Government of the Russian Federation "Modernization of the economy - the basis for increasing production efficiency" (Moscow, 2010).

Publications. The main scientific provisions, methodological recommendations and the results obtained were published in 7 works, with a total volume of 5.8 squares, including in two journals recommended by the Higher Attestation Commission of the Russian Federation: "Economics and Management" (St. Petersburg), "Microeconomics" (Moscow) for the degree of candidate of economic sciences.

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

Structure and scope of work. The dissertation consists of an introduction, three chapters, a conclusion, a bibliographic list of 159 sources. The work is presented on 180 pages of typewritten text, contains 20 tables, 40 figures, 5 appendices.

The introduction substantiates the relevance of the research topic, defines the goal and objectives, gives a brief description of the problem under study, reveals the scientific novelty and practical significance of the research results.

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

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

The second chapter - "Factor analysis of the efficiency of industrial enterprises" discloses the methodological aspects that determine the effectiveness

business activities of enterprises. Various methods for analyzing the efficiency of economic activity of enterprises have been studied.

The factor analysis of efficiency research is substantiated and its introduction into the organizational structure of an industrial enterprise is reflected. The possibility of applying the method of factor analysis from the point of view of deterministic and stochastic approaches is considered. A comprehensive system for assessing the efficiency of production factors is also proposed.

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

In conclusion, the results of the research are summarized and conclusions are formulated.

2. MAIN PROVISIONS AND RESULTS OF THE STUDY FOR DEFENSE

1. Theoretical models of management efficiency at industrial enterprises are substantiated.

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

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

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

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

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

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

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

The formal organizational support of the congruence model includes various structures, processes, systems that create motivation and contribute to the fulfillment of tasks.

The non-formal organizational formation of the model includes stable models, power and influence, values and norms, which reflects the real conditions of the enterprise as a whole.

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

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

(property relations, organizational and legal framework, finance, productivity, pricing).

2. A system of indicators for assessing the effectiveness of industrial enterprises based on the effective and traditional methods has been developed.

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

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

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

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

Skteppommkzhy"!!"

Indicators of the financial and economic condition of the enterprise

Solvency indicators

Sustainability indicators

РШ^Ш^-" ¿V

Reliability indicators |p

Indicators of production

economic.efficiency

Integrated performance indicators

Return on assets Return on operations

Differential Performance Measures

Indicators of the effectiveness of the use of funds, labor resources

Rice. 2 The system of indicators for assessing the effectiveness of the economic activity of an industrial enterprise

Thus, the proposed system of indicators reflects the overall performance of an industrial enterprise. It can be demanded both by the management of the enterprise itself for a general assessment of the state of affairs, and by institutions external, in relation to the object of assessment, for comparison with similar indicators of other economic entities.

3. A two-level mechanism for assessing the effectiveness of industrial production is proposed.

The results of the analysis of performance indicators make it possible to identify "bottlenecks" in production, determine which resources are used inefficiently and adjust management accordingly. Particular factor indicators of the efficiency of the use of industrial production must meet the general requirements for performance indicators. Having selected satisfactory meters for certain types of resources (costs) and correlating

them with the characteristics of the result, we obtain differentiated indicators of the efficiency of the use of production (Table 1).

Table 1

Industrial production performance indicators

Types of resources Applied resources Consumed resources

Name of performance indicators Calculation formula Name of performance indicators Calculation, formula

Labor resources Fixed production assets Labor productivity (PT) Return of fixed production assets (d>) pt=<з/м РоКУФо Зарплатоемкость (Ы) Амортизацием-костъ (Ба) 53=м3/<3 5а=Иа/0

Material resources Return of circulating production assets (d>b) Seb=0/Fob Material consumption (Bga) 8m=It/0

Indicators are a system that allows you to control the efficiency of production. These indicators are calculated based on the volume of sales as a characteristic of the result. In a detailed analysis of the use of one of the types of resources, other indicators can be used (in particular, the profitability of production assets).

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

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

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

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

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

4. Criteria for management efficiency have been defined, which allow assessing all types of organizational transformations, and not just certain aspects of the economic activity of enterprises.

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

table 2

The relationship of organizational changes with the criterion of efficiency

Main types of organizational transformations Goals of transformations Changing the efficiency criterion

Development of new types of products (goods, works, services) Increase in return on capital Increase in economic value added (EVA)

Explore new markets or market segments Increase return on capital Increase economic value added (EVA)

Development of more profitable (profitable) adjacent links in the production and technological chain Increase in return on capital Increase in economic value added (EVA)

Liquidation of unprofitable or insufficiently profitable areas of the company's activities (including liquidation of the company) Decrease in capital requirements Increase in economic value added (EVA)

Change in the capital structure of an enterprise Decrease in the cost of capital Increase in economic value added (EVA)

As Table 2 shows, the main types of organizational changes are reduced to the direction of financial and economic goals,

which in turn are focused on the growth of profits, or the value of the enterprise.

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

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

Within the system of balanced performance indicators (Balanced Scorecard, BSC), an enterprise is considered in four main projections: financial, marketing, projections of internal business processes, projections of learning and growth (Fig. 3).

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

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

To develop an economic and mathematical model of an industrial enterprise, we denote the measurable parameters of the external and internal environment, the influence of which on the estimated indicator Ur-Il of the selected business process can be established based on the existing array of observations

(ur,i, Ur-l,i), i = 1,2...n, u = (url...urm) (1)

m-dimensional business process state vector, n - sample size, r - quantification level.

strategies

projection

^projection

strategies

\ financial ^.projection

Rice. 3 Scheme of setting criteria in BSC projections

Only after establishing the required dependence Ur-1 =F(url...urm) the solutions found with its help for Ur-1 can be interpreted. The required functional dependence Ur-1 = F(url...urra) and the influence function of each individual parameter Ur-1 = ¡(uri) also have an arbitrary, a priori unknown form. Hence, the model of functioning of an industrial enterprise in general form can be written as follows:

Ur-11 = F(url, ur2, ur3 ... urn-1 ... urN); Ur-12 = F(url, ur2, ur3 ... urn-1... urN); Ur-13 = F(url, ur2, ur3 ... urn-1 ... urN);

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

URL = F(uR), uR2, uR3 ... uRn-1 ... uRN),

Where, 1 is the number of selected goals (control parameters, criteria) of the i-th level of quantification (1 = 1, 2, 3 L, r = 1, 2, 3 .... R), n is the number of selected parameters of business processes (n = 1, 2.3...N). Any of the selected parameters can be considered as a target.

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

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

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

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

Grouping of external and internal environment factors

Direct Impact Factors

4................

Fach ~ orm co o, -11

gasch;1 "% \ V -sh G Shch shch \" shch! " " ! \:-<:Щ | . * " РШ, :: V«! ■ ■ | щ! 111 ; н " Ш: " Щ

(? . o: . £ 4 O 4 & . 1. u!. r 1 5 | .. X - Yu: . » r r; , ] 1! ; "H | 1 1 ■ :. O | ] . 3 ■ o "" 3 I o " 1 X " 1 1 . O 5 1 ^ 1 I 5 1 § " C No \ " 11 1 ! I ; \ § 1 .. bg 1] g .. L 5 "G 1&J ■ 1!|1 1

g..... ......~ : (" ■ \ t - ; V V " V -G " ■ L G ■ Tactics of behavior)

_____________ . - "Z

■ ■■............................ViS................. .......

Impact on current strategy

Risks of the current strategy

Potential Opportunities

Rice. 4 Strategic and tactical model of industrial behavior

enterprises

When considering political factors, one should look out for tariff and trade agreements between countries, protectionist customs policies,

normative acts of local authorities and the central government, the level of development of legal regulation of the economy.

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

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

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

International factors have become important for industrial enterprises after the abolition of the state monopoly on foreign trade. It is necessary to monitor the policy of governments of other countries, providing for efforts to protect or expand the national market as a whole or individual industries.

Competitive strategic position of an industrial enterprise

involves constant monitoring by the management of the organization of the actions of competitors. At the same time, four diagnostic zones are distinguished: an analysis of the future goals of competitors, an assessment of their current strategy, an assessment of the prerequisites for competitors and the prospects for the development of the industry, and a study of the strengths and weaknesses of competitors. Monitoring the activities of competitors allows the management of the organization to be prepared for potential threats.

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

3. LIST OF PUBLICATIONS ON THE THEME OF THE THESIS

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

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

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

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

5. Nevmyanov P.A., Zhukovskaya I.V. Innovative way of industrial development as a priority task for the development of the economy as a whole. Proceedings of the International scientific-practical conference "State and prospects for the development of the regional economy." - Smolensk, 2010, 0.4 pp, author. 0.3 p.l.

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

7. Nevmyanov P.A., Zhukovskaya I.V. Factor analysis of the efficiency of industrial enterprises. - Kazan - Izhevsk. Publishing House of the Ural Branch of the Russian Academy of Sciences, 2009, 3.0 pp, author. 2.8 p.l.

Printed from the finished original layout at BAGIRA LLC 420021, Kazan, st. Akhtyamova, 4-3 tel. 260-44-40, 278-98-96

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Thesis: content author of the dissertation research: candidate of economic sciences, Nevmyanov, Ruslan Abdulkhaevich

Introduction.

1. Theoretical basis for the efficiency of economic activity of enterprises.

1.1 Conceptual approaches to the study of effectiveness: the evolution of the origin.

1.2 Criteria for evaluating the efficiency of economic activity of enterprises.

1.3 Identification of factors and assessment of their impact on the efficiency of industrial enterprises.

2. Factor analysis of the efficiency of industrial enterprises

2.1 Methodological aspects that determine the effectiveness of the economic activity of the enterprise.

2.2 The efficiency of production factors in industrial enterprises.

3. Improving the methods of managing the efficiency of economic activity of industrial enterprises.

3.1 Economic evaluation of the effectiveness of the development of industrial enterprises.

3.2 Modeling the efficiency of managing the economic activity of industrial enterprises.

Thesis: introduction in economics, on the topic "Management of the efficiency of economic activity of industrial enterprises"

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

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

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

Field of study. The dissertation work was done in accordance with paragraphs of clause 15.1. (Development of new and adaptation of existing methods, mechanisms and tools for the functioning of the economy, organization and management of economic entities of industry), p. 15.15 (Theoretical and methodological foundations for the effectiveness of the development of enterprises, industries and complexes of the national economy) of scientific areas of the passport of specialties of the Higher Attestation Commission in the specialty 08.00.05 . - Economics and management of the national economy (economics, organization and management of enterprises, industries, complexes - industry).

The state of knowledge of the problem. The economic studies of leading foreign scientists who are classics of economics and management, such as A. Marshall, F. Taylor, G. Mintzberg, A. Ansoff, G. Simon, S. Holt, F. Hadowry, K. Meyer, are taken as a theoretical basis. C. Bernard, B. Lussato, J. Forrester, A.B. Ioffe, F. Emery, S. Ecker, P. Drucker, G. Birman, etc.

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

Sufficient attention was paid to the issues of efficiency research by scientists - economists of the Institute of Economics of the Ural Branch of the Russian Academy of Sciences O.I. Botkin., A.I. Tatarkina, O.A. Romanova, A.A. Kuklina, I.O. Botkin, V.I. Nekrasov and others. The efficiency of production factors was studied in the works of I.K. Shamatova, L.A. Glazunov-Tolstoy, D.E. Galkina, A.A. Bobrova, L.V. Dontsova, I.Ya. Kiperman, V.E. Negasheva, V.N. Ryabtseva, S.S. Mishurova, M.A. Bolotonova and others.

Goals and objectives of the study. The purpose of the dissertation research is to substantiate and model a comprehensive system for evaluating the effectiveness of the economic activity of industrial enterprises. To achieve this goal, it is necessary to solve the following tasks:

Consider the conceptual provisions and theoretical foundations of the origin of efficiency;

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

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

Investigate the methodological provisions for assessing the effectiveness of the economic activity of enterprises;

To substantiate the application of the method of factor analysis in terms of deterministic and stochastic methods. „ .

The subject of research* is a set of organizational and economic relations aimed at the efficiency of managing the economic activity of enterprises.

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

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

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

The information base was made up of statistical and accounting data of industrial enterprises, materials of the Federal State Statistics Service of the Russian Federation, analytical data of financial services of industrial enterprises, reference and regulatory acts, recommendations of scientific institutions.

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

Theoretical models of effective management at industrial enterprises are substantiated;

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

A two-level mechanism for assessing the efficiency of industrial production is proposed;

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

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

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

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

The results of the study can also be used in the practice of the work of public services and government bodies in the formation of an industrial development strategy at the regional level.

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

Publications. The main scientific provisions, methodological recommendations and the results obtained were published in 7 works, with a total volume of 5.8 pp, including in two journals recommended by the Higher Attestation Commission of the Russian Federation: Economics and Management (St. Petersburg), Microeconomics ( Moscow) for the degree of candidate of economic sciences.

In the scientific papers published in co-authorship, the dissertator owns the formulation and substantiation of the research problem, the collection and processing of statistical data, the development of basic scientific conclusions, the testing of the results obtained, and their implementation in production.

Thesis: conclusion on the topic "Economics and management of the national economy: the theory of economic systems management; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economics; logistics; labor economics", Nevmyanov, Ruslan Abdulkhaevich

CONCLUSIONS ON CHAPTER THREE

1. Our analysis of the state of industrial production in the Republic of Tatarstan and basic industrial enterprises is essential for understanding the position of regional governments in the formation of instruments of socio-economic policy, the main resource source of which is the budget. The period of our study covers from 1990 to 2009.

2. Analysis of the main trends in the development of industry in the Republic of Tatarstan in 1990 - 2006 shows that according to most economic indicators, the situation in the Republic of Tatarstan was more favorable than in the country as a whole. The pre-reform level in terms of industrial production and real incomes of the population in Tatarstan has been passed. The investment sphere of the region remains problematic, where, despite the measures taken, the volume of investments has reached only half of the pre-reform level. The Republic actively attracts foreign investments, but their dynamics is unstable.

3. Dynamics of macro indicators in 2006-2009 GRP growth rates in Tatarstan remained below the national average, which was due to high base indicators (the decline in production in the republic was below the Russian average), as well as structural features of production growth in the region.

Industrial production growth rates also turned out to be lower than the Russian average, however, the economic situation in the republic is characterized by a stable excess of the average Russian growth rates in industry, as a result of which the GRP growth rate in 2009 exceeded the national average.

4. Industry is the most dynamic sector of the economy of Tatarstan, providing high rates of production growth. The structure of industry in the republic is diversified, however,

152 \ The predominance of the commodity sector, represented mainly by oil production, is clear. In the sectoral structure of the industry of the republic, the fuel industry occupies a predominant place, the share of which in the total industrial output is 36.5%. Mechanical engineering accounts for 24.8%, chemical and petrochemical industry -18%, pharmaceutical (0.1%) and light industry

5. With the transition to market relations, the state of all components of the industrial complex of the Republic of Tatarstan has changed significantly. The share of the Republic of Tatarstan in the industrial production of the Russian Federation is more than 3%. At the same time, the average annual growth rate of industrial output in recent years has been over 6%.

In terms of industrial output, the Republic of Tatarstan ranks eighth in the Russian Federation after the Tyumen region, Moscow, Sverdlovsk, Samara, Moscow, Chelyabinsk regions and the Republic of Bashkortostan.

6. We evaluated the activities of industrial enterprises in two directions - from the point of view of their economic condition and from the standpoint of the effectiveness of their current activities. Thus, the general system of performance indicators was presented in the form of the following system blocks - indicators for assessing the economic condition of enterprises, the efficiency of production and economic activities and the investment activity of enterprises.

7. The most significant block in the system for assessing the performance of industrial enterprises is the assessment* of the balanced financial result of economic activity, which we carried out throughout the Republic of Tatarstan, including its municipalities.

The balanced financial result was formed positively - in the amount of 98.0 billion rubles. The bulk of the positive

153 g ¡1 of the balanced financial result (95.8%) fell on industrial enterprises of municipalities, with predominantly developed industrial production, and amounted to 93.8 billion rubles, which was 72% of the 2009 level.

8. The macroeconomic situation in Tatarstan in 2009 continued to demonstrate stabilization trends. The dynamics of industrial production, cargo turnover, agriculture, and retail trade, against the backdrop of a significant increase in real incomes of the population, signal recovery processes in the economy.

However, the restoration of in different sectors of the economy is extremely uneven and in some cases subject to temporary setbacks.

This is primarily due to a decrease in activity in industry and construction.

Secondly, quite severe credit restrictions remain, which give rise to uncertainty in the production programs of enterprises.

In the most advantageous position are export-oriented industries under the influence of improving foreign economic conditions, and industries aimed at meeting domestic consumer demand

Based on the results of 2009, positive dynamics was achieved in the industry. The index of industrial production amounted to 108.8% against the level of 2008 (RF -105.8%).

At the same time, a disturbing trend is the slowdown in monthly production rates. After an increase of 114.2% in January against the level of the corresponding month of the previous year, the industrial production index fell to 107.5% in February and to 106.2% in March.

9. A direct reflection of the positive trends over the past 10 years, despite the crisis, were the financial results achieved by industrial enterprises in the sectors of the economy.

In the aggregate of large and medium-sized organizations in the Republic of Tatarstan, the share of profitable organizations over the reporting period increased by more than five percentage points - from 67.3 to 72.9%.

According to this indicator, the Republic surpassed both the similar parameters of the Volga Federal District as a whole (growth from 66.8 to 71.8%) and the Russian Federation (growth from 64.6 to 70.0%).

10. The main goal of the integrated modeling system we have proposed is the organization of stable and efficiently functioning industrial enterprises based on technological links between their structural units, as well as predictive inertial and innovative development options for the growth of industrial production.

The tasks of the integrated modeling system are:

Account of investments1 and. internal reserves operating enterprises increase in industrial production within the capacity reserve;

Integration of the work of industrial enterprises and auxiliary industries serving them;

Implementation of measures to increase the competitiveness of products in the Russian^ world markets.

I. To develop methodological recommendations for an integrated modeling system, we used multifactorial correlation models. The final stage of the complex modeling system is the construction of a model for forecasting economic indicators, for this we carried out a factor analysis using the solved simple regression equation.

The constructed predictive options for the development of the industry of the Republic of Tatarstan until 2020 are proposed in two scenarios - inertial and innovative.

12. In the innovative version, the growth of industrial production of the Republic of Tatarstan for the period 2010 - 2020 may exceed the same indicator for Russia as a whole and for the Volga Federal District and amount to 2.15 times.

The greatest acceleration, exceeding the growth of the republic's industry c. In general, it is predicted in the development of almost all manufacturing industries: mechanical engineering, chemical and petrochemical industries, building materials industry, light and food industries.

13. Growth of industrial production of the Republic of Tatarstan for the period 2010-2020 in the inertial version, it can exceed the same indicator for Russia by 1.8 times.

At the same time, it will practically be equal to the same indicator for the Volga Federal District as a whole. The growth of light industry is predicted to be at the same level as the industry of the republic as a whole.

At the same time, growth rates in the electric power industry are predicted to be higher than in the federal district and Russia as a whole, the fuel industry is approximately equal to them, and the ferrous metallurgy is at a much lower level.

14. Thus, the predicted options for the growth of the industries of the Republic of Tatarstan until 2020 and structural changes in it will make it possible to solve two interrelated tasks during this period: on the one hand, to stimulate the development of republican exporting enterprises in every possible way, on the other hand, to stimulate the flow of capital from resource-extracting export sectors to manufacturing industries.

The result of all these progressive changes should be: ensuring sustainable growth rates of industrial production as the basis for sustainable economic development of the republic in the future; positive structural shifts associated with an increase in the share of manufacturing products in comparison with extractive industries, as well as the share of high-tech and knowledge-intensive products and services in GDP.

CONCLUSION

Currently, the Russian industry is at the stage of a full-fledged entry into the world market of high-tech products, with the aim* of becoming an equal competitor to foreign manufacturers of high-tech products. This task at the present stage of development of industrial production, on the one hand, is realistically feasible: during the years of Soviet power, the industrial complex has accumulated a huge scientific and technical potential, incomparable with the potential of any other manufacturing country.

On the other hand, the intensification of competition in the world market for high-tech products, caused by two main and interrelated reasons - market saturation and a decrease in demand, dictates new economic rules of behavior.

During the dissertation research, the following results were achieved:

1. A unified scientifically based* view on the essence of the category "efficiency" has been formed, in our opinion, it is not worth separating the definitions of "economic efficiency" and "efficiency", since they are closely interconnected and complement each other. If economic efficiency reflects production and economic performance, then efficiency shows the effectiveness of the totality of the process of social production.

2. Our study of various concepts, scientific schools in relation to the concept of "efficiency", allowed us to substantiate the theoretical and methodological models of management efficiency in industrial enterprises. These include the mechanistic model and the humanistic one.

3. We have singled out the characteristic features of the stages in the evolution of the origin of efficiency. So it is determined that in the pre-reform period, efficiency was considered in two aspects as a macroeconomic category (in political economy) and as a calculated unit (a (consisting of many indicators) in the planned and accounting reports of enterprises and industries. In the process of evolution of economic thought as a science, a change in the content performance criteria, reflecting the new role of organizations in society.

4. The study defines the characteristics of the effective and traditional approaches to assessing the effectiveness of industrial enterprise management. We have found that, in the traditional approach, the most complete and consistent study of efficiency is given in the theory of complex economic analysis, where sections of prospective, current and operational analysis are devoted to efficiency, on the basis of which the achieved efficiency of economic activity is assessed, the factors of its change, unused opportunities and reserves for increasing .

5. We have identified the fundamental principles necessary to substantiate the criteria for evaluating efficiency, as well as for the effective economic activity of industrial enterprises, these include: independence; equivalent exchange; self-sufficiency; subjectivity and objectivity of relations between economic entities; self-financing; saving resources; orientation to the maximum possible satisfaction of demand, taking into account their capabilities; obligatory accumulation of funds in the form of creation of various development funds; continuous improvement of the competitiveness of the enterprise; creation of financial reserves; reliance on the marketing system; functional self-determination of an economic entity; planning of production and sales of products.

6. The dissertation analyzes endogenous and exogenous factors, which serves as the basis for monitoring the effectiveness of the functioning of an industrial enterprise, and also allows you to anticipate possible threats from the external environment and open up potential opportunities for the effective functioning of enterprises. All the factors influencing the efficiency of the economic activity of an industrial enterprise, methodically, we divided into two groups: internal, i.e. endofactors, and external, i.e. exofactors. At the same time, internal factors characterize the state of the industrial enterprise itself, and external factors characterize the state of environmental objects that affect the activity of the enterprise.

7. We substantiated the use of the method of factor analysis of profit in the work, which shows the orientation of the analysis towards the construction of deterministic and stochastic factor models. If we consider both of these approaches" from the point of view of the possibility of their use in the economic activity of an industrial enterprise, then we should note the low suitability of the methodology based on stochastic models, which requires significant financial costs for its implementation. The method of factor analysis of profit allows a multiplicative division of the total deviation of profit by individual components, the value of which would reflect the influence of the relevant factor on the change in profit.

8. Our analysis of various approaches to determining the efficiency of production made it possible to propose two interrelated aspects of studying the problem: the production and economic aspect and the socio-economic aspect. The presence of the proposed two aspects is due to the dual nature of the mode of production. At the same time, production and economic efficiency is the basis of socio-economic efficiency.

9. The approaches we studied to determine the efficiency of production and the justification of its directions discussed above made it possible to form a system of indicators for assessing the effectiveness of the economic activity of an enterprise. The entire system of indicators is presented in the form of three blocks:

1. Indicators of production and economic activity

2. Indicators of social efficiency

3. Indicators of financial and economic efficiency.

Generalizing performance indicators are determined by compiling the volume of all funds of the enterprise and the total result of its activities.

10. Our analysis of the state of industrial production in the Republic of Tatarstan and basic industrial enterprises is essential for understanding the position of regional governments in the formation of instruments of socio-economic policy, the main resource source of which is the budget. We justified the conclusion that with the transition to market relations, the state of all components of the industrial complex of the Republic of Tatarstan has changed significantly. The share of the Republic of Tatarstan in the industrial production of the Russian Federation is more than 3%. At the same time, the average annual growth rate of industrial output in recent years has been over 6%. In terms of industrial output, the Republic of Tatarstan ranks eighth in the Russian Federation after the Tyumen region, Moscow, Sverdlovsk, Samara, Moscow, Chelyabinsk regions and the Republic of Bashkortostan.

11. The study found that a direct reflection of the positive trends over the past 10 years, despite the crisis, were the achieved financial results of industrial enterprises in the sectors of the economy. In the totality of large and medium-sized organizations in the Republic of Tatarstan, the share of r profitable organizations over the reporting period increased by more than five percentage points - from 67.3 to 72.9%. According to this indicator, the Republic surpassed both the similar parameters of the Volga Federal District as a whole (growth from 66.8 to 71.8%) and the Russian Federation (growth from 64.6 to 70.0%). At the same time, according to this indicator, Tatarstan is currently inferior to the Russian Federation as a whole, which indicates the existing reserves for further increasing the profitability of economic activity, primarily in the manufacturing industries and the service sector.

The improvement in the financial condition of most of the functioning industrial enterprises in the sectors of the economy and a significant increase in real money incomes of the population led to a further increase in tax and other revenues to the consolidated budget of the Republic, which exceeded the price growth index in the consumer market.

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Scientific and theoretical foundations of effective management of the organization. Investigation methodology. General characteristics of the organization and its business environment. The internal environment of the organization. The external environment of the organization.

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

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

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

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

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

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

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

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

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

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

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

Economic analysis is also closely connected with the economy of individual sectors of the national economy, as well as with the economy of individual industries (engineering, metallurgy, chemical industry, etc.).

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

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

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

The objectives of the analysis of financial and economic activities

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

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

Methods of analysis of economic activity

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

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

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

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

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

Analysis and evaluation of business performance

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

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

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

These indicators include:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

A systematic approach to the analysis of financial and economic activities

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Conclusion

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

Factors to improve the efficiency of the organization

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

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

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

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

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

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

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

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

Lecture 20

Management efficiency

Efficiency- a complex concept (there is no clear, generally accepted definition of this term), described by such characteristics as expediency, effectiveness, quality, usefulness, etc.

Efficiency in a systemic sense - characteristics of the system in terms of quality, effectiveness and timeliness of achieving its goals, development of the system in the planned direction, subject to the fulfillment of certain criteria indicators and restrictions.In more narrow sensesystem efficiency characterizes the ratio of costs (in the broad sense of the costs of certain resources) and the results of the functioning of the system.

Management efficiencyrepresents a relative characteristic of the performance of a particular management system, which is reflected in various indicators of both the object of management and the actual management activity (subject of management), and these indicators are both quantitative and qualitative.

The effectiveness of management as a control system in a broad sense- this is the expediency and quality of management, aimed at the best performance of the managed system - organization, implementation of goals and strategies, achievement of certain qualitative and quantitative, economic results.

Management efficiency- the effectiveness of management activities, determined by the goals of the organization.

Productivity is an important quantitative characteristic of efficiency. Performanceis the ratio of the number of units in the output to the number of units in the input. Productivity reflects the complex effectiveness of the use of all types of resources (labor, capital, technology, information).

Basic concepts of management effectiveness are:

· labor efficiency of employees of the administrative apparatus;

· efficiency of the management process (functions, communications, development and implementation of management decisions);

· effectiveness of the management system (taking into account the management hierarchy);

· the effectiveness of the management mechanism (structural-functional, financial, production, marketing, social, etc.).

Distinguish external and internal efficiency.

Externalmanagement efficiency determines the effectiveness of management, characterizes the degree to which the organization achieves its goals, reflects the level of compliance of the organizational system with the requirements and constraints of the external environment, as well as efficiency in terms of using external opportunities.

Internalmanagement efficiency is economy, i.e. the ability to distribute and use the available resources in the best (optimal) way to achieve the goals dictated by social needs by the organizational system. It shows how the satisfaction of these needs affects the dynamics of the own goals of the organizational system and individual groups of its participants, while reflecting the effectiveness in terms of the use by the organizational system of all components of the internal environment, including production, financial, investment, human resources, etc. This the indicator also characterizes the effectiveness of the leadership style, type of management, business etiquette and ethics, organizational and corporate culture.

Overall efficiency -efficiency as a composition of its two components: internal and external efficiency;

In economic theory there are two kinds of efficiency: economicand social.

Economicefficiency is determined by the ratio of the result obtained to the costs.

Socialefficiency expresses the degree of satisfaction of the demand of the population (consumers, customers) for goods, services.

The effectiveness of an organization is always evaluated in comparison with other organizations.

efficiency quality control management

Signs of the effectiveness of the organization (example)

Sphere (region)Main goalsProduction1. High and uniform capacity utilization 2. Cost minimization 3. Optimum warehousing 4. Minimum staff turnover Finance1. Short-term and long-term profit maximization 2. Low debt 3. Self-financing 4. High interest on capital 5. Ensuring high dividends Sales1. Positive reputation 2. Constant growth 3. High quality 4. High market share 5. Constant readiness for delivery 6. Fastest order fulfillment 7. High turnoverSocial sphere1. Satisfied employees 2. Continuity in employment

Management efficiency factors. The principles, functions and methods of management considered above make it possible to single out the following main factors of management effectiveness:

· timely and constantly adapting to the conditions of the external environment, the mission, goals and strategy of the organizational system;

· strategically oriented, optimal, adaptive structure of the organizational system and all its subsystems;

· in highly qualified, developing, optimally interacting personnel aimed at the effective achievement of the goals of the organizational system;

· and systematic actions of the organization, its management as a mechanism that includes optimized methods, principles, technologies, processes, procedures based on modern information and communication technologies to achieve the desired end states or goals;

· in a high organizational culture, including management style, treatment of people, attention to the client, concern for quality, attention to innovation, etc.

The above factors are general directions for improving the efficiency of management and business.

. Human Resources. Effective management that ensures survival and the long-term success of an organization in a competitive market requires a focus on a person: in terms of the external environment - to the customer (consumer, client, buyer), in terms of the internal environment - to the staff. In modern management, labor resources are considered from the standpoint of human capital. Human capital wisely used for production activities to create products and services, increases the income of a person, enterprise, society.

When considering the problems of management efficiency from the point of view of human capital, labor resources can be expressed quantitatively, for example, in the form of absenteeism, lateness, number of complaints, loss of working time due to illness, treatment and rehabilitation, hours of vocational training, intelligence assessment tests, erudition, indicators of the intensity of the use of intellectual property, estimates of controlled capital. However, the quantitative assessment of qualified personnel does not reveal the whole picture necessary for effective management, their quality is much more important.

Knowledge.Due to the fact that any knowledge becomes obsolete, it is necessary to constantly analyze the knowledge specialized for a particular business that an organization has. The conclusions of the knowledge analysis should be compared with the marketing analysis data. This allows you to identify missed marketing opportunities, as well as determine the need for new knowledge or to improve existing ones.

Material resources- this is fixed and working capital, including buildings, equipment, technology, materials, financial capital, etc.

Qualified personnel, working capital are the most mobile resources, they can be managed and redistributed in the course of work in the short term. This gives rise to the danger of their incorrect and inefficient distribution. The main principle in relation to scarce, scarce resources and, above all, highly qualified personnel is the maximization of resources. Such specialists should be sent to those areas where the greatest return is likely for each unit of work done. The decision to allocate staff to appropriate capabilities is key to ensuring effective management. The most favorable business opportunities are always realized with the help of the most qualified specialists attracted for this purpose by the management of organizations. Scattering first-class personnel, and not concentrating them on the most promising goal for the company, is unacceptable.

Information. Information commodity markets and markets for intellectual products in a post-industrial society begin to cover all elements of the management infrastructure. In the modern economy, material resources are inferior to information resources. The features of the modern revolution in the innovation sphere, associated with the transformation of intellectual products and information into a commodity, ensure a consistent transition to the information society, in which information becomes the most important resource for effective management. Management is impossible without information about the internal and external environment. Its significance is enormous. The final information about the activities of the organization is a prerequisite and basis for the subsequent comparative measurement of management costs, as well as management results and obtaining appropriate ideas about its effectiveness. To divide their relationship and location on the territory of the firm. The presence of this resource serves as the basis for determining the composition of the fixed capital, service methods and spatial planning of the organization. The possession of this resource is a necessary condition for creating industrial associations, expanding and reconstructing enterprises, diversifying and changing the specialization of production. The space occupied by workplaces should ensure the naturalness of labor actions and techniques, the rational loading of workers and equipment, etc., be sufficient for workers to be able to make all the necessary movements and movements when performing production operations. When there is a lot of it, they usually do not think about it and spend it inefficiently. When it is not enough, the question of efficiency of use rises sharply. Space as a resource largely determines the internal environment of the organization.

Competitive success is largely determined by what spaceeach state creates and maintains for the sectors of the national economy. The unity of the economic space, provided by the state, creates equal conditions for competition and effective management. The division of the single economic space according to the circle of sellers, on a territorial basis, the introduction of restrictions on the import and export of goods, works, services, material and labor resources, the establishment of administrative, economic, organizational, financial barriers requires improving the business strategy. Analysis of the business space (macro- and microenvironment of the organization) is an indispensable component of the strategic analysis carried out in order to:

· constant monitoring of the place and position of the organization in the market;

· in determining areas for improving management and business;

· avoidance of crisis situations.

Examples of an organization's dependence on space include obtaining resources from other countries. These resources, being more profitable in terms of prices, quality or quantity, in the long run can cause an increase in environmental factors such as fluctuations in exchange rates or political instability. The most striking example of the constant need to consider space as an important resource and to ensure that the size of the business corresponds to this resource is the wave of mergers and acquisitions, bankruptcies that swept Europe as a result of the emergence of the European Economic Community. The European Union has created a significant imbalance in business size and economic space for many medium-sized firms well suited to meet the needs of their country's limited market. The discrepancy between the size of the business and the space revealed that these firms, in the intensified competition, lack managerial personnel, capital, and marketing resources.

Leaders should keep in mind that the size of an organization radically changes its managerial properties. As a result, management methods and mechanisms that ensure the efficiency of a small enterprise are not suitable for a large organization. Consequently, there is not and cannot be a single effective management, since everything is situational.

P. Drucker singled out seven performance categories management:

) effectiveness- the degree of achievement of the organization's goals, i.e. degree of completion of the required work; reflects the result of comparing what they planned to do with what they actually achieved;

) performance- the ratio of the number of units at the output to the number of units at the input; shows the complex effectiveness of the use of resources (labor, capital, technology, information). Productivity is the amount of products produced per unit of time;

) economy- the degree to which the organization uses the necessary resources, i.e. the ratio of the required and actual consumption of resources;

) profitability- the ratio between income and total costs. The criterion of profitability is replaced by many economists with the indicator "efficiency", which characterizes the ratio of results and costs of the organization's activities, i.e. the higher the result (for example, income, profit), the better this or that organizational system works

) quality products- conformity of characteristics of products (services) with standards and requirements of consumers. Product quality determines the totality of properties or characteristics of goods, works or services that give them the ability to satisfy stipulated or implied needs;

) innovative activity- the process of creating, distributing, implementing and using innovations in various (functional) areas of the organization, providing the organizational system with competitive advantages;

) the quality of the working life of employees - the working conditions of employees, which are manifested in the reaction of the organization's personnel to the socio-economic (psychological, social and economic) working conditions created in it, i.e. represents the degree to which important personal needs of employees are met through activities in the organization.

Considering the problems of effective management, it is necessary to add to these categories such an indicator as management quality, which reflects the ability of the subject of management to meet the needs of the managed system in achieving its best performance in its core activities.

Quality. As an economic category, quality reflects a set of essential properties that characterize the certainty of an object, by virtue of which it is a given, and not another object, and differs from other objects. It is connected with the existence of the object, is inseparable from the object, covers it entirely, reflects the essential features of the purpose of the object or phenomenon, their main function. The essence of this concept is applicable to any activity, including production, economic and managerial. The category of quality is associated with the concepts of "consumer value", "utility", "satisfaction of needs".

In a market economy, quality is determined by demand, which determines the achievement of consumer properties that ensure the satisfaction of needs with the most productive use of the resources available to the organizational system. Thus, a measure of the usefulness of an object or phenomenon should be considered a socially necessary quality.

· in the quality of the final states resulting from the transformation and processing of inputs, including the quality of products (goods, works, services);

· in the quality of work;

· and quality of the main activity of the organizational system;

· management quality.

The interdependence and subordination of these concepts lies in the fact that the quality of labor determines the quality of the main activity of the organizational system, which affects the quality of products. The socially necessary quality of the final states, which are the result of the transformation and processing of inputs, is one of the goals of the main activity of the organizational system. Ensuring this goal becomes a management function, and its implementation is carried out by a management system that is adequate to the goals set. The degree of compliance of the management system with the needs of the managed system in achieving its best performance in its core activities reflects the quality of management.

Quality control. It significantly depends on the internal potential of the organization and shows the effectiveness of its management system, including the level of production, personnel, logistics and marketing systems, the optimal structure of business processes and organizational structure, the degree of adequacy of the functioning of all systems and subsystems of the organization to its goals and objectives, the possibility these systems to improve. The quality of management is evaluated according to the following main parameters:

speed of making important decisions. The course of time usually determines the possibility of a prompt response of the management system to a change in the market situation. Decisions should be made and put into practice as long as the information and assumptions on which decisions are based remain relevant and accurate. In business, there are cases when, due to slow decision-making, the desired action is delayed, which leads to the loss of communication with partners, the loss of lucrative contracts, etc.;

justification for making important decisions. An effective decision is a balanced, reasonable and rational choice of an alternative. It is carried out on the basis of the diagnosis of the problem, determination of the essence of the restrictions and decision-making criteria, evaluation of alternatives. This provides a significant part of the success of the organizational system. Otherwise, the result is often expressed as a waste of resources. Restrictions vary and depend on the situation and individual leaders. Most often, insufficiently informed decisions are made in the areas of advertising, personnel selection and business projects, in which every manager considers himself a professional;

real delegation of authority. The management system works effectively if the subordination relationships between people and organizational units are clearly defined, coordinated and established, i.e. horizontal and vertical interaction of all links has been established. Delegating a significant amount of authority to the lower levels of the hierarchy is the main process by which leaders establish the formal relationships of people in the organization. With such interaction of all links, the long absence of the top leader does not slow down the activity of the organizational system;

- the possibility of delegation of authority. The assessment of the ability of top management to delegate authority is due to the fact that the limits of authority are expanding towards higher levels of management of the organization. Much of the authority of the manager is determined by the traditions, mores, cultural stereotypes and customs of the society in which the organization operates. At the same time, there are many different restrictions on powers. This circumstance indicates that there may not be real delegation at a particular stage of the development of the enterprise, but it may be required during further development. At the same time, it must be taken into account that there are a number of reasons why managers may be reluctant to delegate authority, and subordinates may shy away from additional responsibility. Some of these reasons are deeply rooted in human behavior and are the result of individual psychology. The possibility of effective delegation is ensured through a clear exchange of information, the implementation of the principle of correspondence between powers and responsibilities, as well as the use of positive incentives;

- - control of implementation of decisions. Since the manager has the opportunity to choose decisions, he is responsible for their implementation. The adopted decisions are submitted to the executive bodies and are subject to control over their implementation. In the process of monitoring the progress of the implementation of the decision, the necessary adjustments are made and an assessment of the result obtained from the implementation of the decision is given;

- system of rewards and punishments. It is designed to improve the efficiency of personnel activities aimed at achieving the goals of the organization. In order to effectively motivate their employees (i.e., create an internal drive to act that is the result of a complex set of constantly changing needs), a manager must determine what these needs really are and provide a way for employees to satisfy these needs through good work. The system of rewards and punishments significantly affects the psychological climate that exists in the organization;

- permeability of information "down". This is the effectiveness of inter-level communications in the organizational system. Information moves within the organization from level to level within vertical communications. The quality and quantity of information transmitted downstream, i.e. from the highest levels to the lowest, determines the effectiveness of the execution of management tasks at all levels of the hierarchy. In this way, the subordinate levels of the control system are informed about current tasks, changes in priorities, specific tasks, recommended procedures, etc. (in practice this is not always the case). This ensures the conscious execution of instructions by the staff on the basis of their own ideas about the goals of the received tasks, increases the likelihood of achieving a positive result. Staff always have their own ideas about the purpose of the assignment, but how accurate they are depends on the information coming “down”;

- permeability of information "up"". The transfer of information within the framework of vertical communications from the lower levels of the hierarchy to the higher levels significantly affects performance. Upward communication is feedback that serves to alert the "top" about what is being done at the lower levels. In this way, management learns about current or emerging problems and suggests possible options for correcting the situation. With the complete absence of feedback, the control is helpless, with serious restrictions, it loses quality;

- personnel policy. This is a system of rules and norms that have developed in the organizational system and are aimed at ensuring harmonious and effective (in the interests of the organizational system and personnel) inclusion of employees in the life of the organization;

- quality of activity planning. It reflects the effectiveness of the consistent actions of all members of the organization aimed at achieving the overall goals of the organizational system, including actions to implement strategic, current or operational planning and develop targeted programs. The planning function involves deciding what the goals of the organizational system should be and what its members should do to achieve these goals, and also determines where the organizational system is currently located, where it wants to go, how it is going to do it;

leadership. This is the perception by the staff of the top manager as a leader worth following; the ability of the manager to carry the workforce along with him in the direction of achieving the goals of the organization. To a large extent determines the possibility of innovation.

. Quantifying Efficiencymanagement in many ways difficultdue to the specific features of managerial work.

One of the famous approaches to performance evaluationmanagement consists in using the concepts of "efficiency in the broad sense" and "efficiency in the narrow sense". In a broad sense, management efficiency is identified with the efficiency of the system as a whole. In a narrow sense, efficiency reflects the effectiveness of the actual management activities. In both senses, generalizing indicators and a system of private indicators of economic and social efficiency are used to characterize efficiency.

The most typical method for determining the economic efficiency of measures to improve management is the accrual of the annual economic effect obtained from their implementation and its comparison with the costs of these measures. Justification of the economic efficiency of improving the management of enterprises should be supplemented by an assessment of their social efficiency.

The methodology for calculating the economic effect depends on what activities are carried out and which subsystem of the management system they belong to - "input", "transformation process" or "result".

Investment efficiencycalculated according to the indicators summarized in the system. These include:

indicators of commercial (financial) efficiency, reflecting the financial consequences of the project implementation for its direct participants;

indicators of budgetary efficiency, reflecting the financial implications for the federal, regional and local budgets;

indicators of economic efficiency, taking into account costs and results.

Improving performance indicatorsactivities of the company is possible as a result of the development and implementation organizational and technical measures, which comprehensively reflect efficiency factors that can be combined into two groups:

measures to increase the result of the organization's activities;

measures for more economical use of resources (resource saving, cost reduction of the company).

To determine the effectiveness of management, specific approaches and techniques are needed, so their basics are outlined below.

Indicators of management efficiency and approaches to their determination.

To assess the economic efficiency of management in a broad sense, summary indicators. Until recently, to characterize the economic efficiency of the management system at the state level, among others, a generalizing indicator was used - national income (newly created value) for a specific period of time, at the industry level - an indicator of labor productivity, at the enterprise level - profit.

Private indicatorsthe economic efficiency of management in the broad sense (of the organization as a whole) is very high (more than 60). Among them: profitability, turnover, return on investment, capital intensity, capital productivity, labor productivity, the ratio of wage growth and labor productivity, etc.

General indicators of social efficiency in a broad sense can be:

the degree of fulfillment of consumer orders;

share of the company's sales in the market, etc.

Private indicators of social efficiency are:

timeliness of order fulfillment;

completeness of the order;

provision of additional services;

after-sales service, etc.

Economic efficiency of management (Eat) in a narrow sense, characterize the following indicators:

summary indicator

E At =D/Z,

where D- income of the enterprise;

Z - the cost of maintaining the management apparatus;

private indicators :

the share of administrative and management expenses in the total cost of the enterprise,

the share of the number of managerial employees in the total number of employees at the enterprise,

manageability rate (the actual number of employees per employee of the administrative apparatus), etc.

To private indicators, characterizing the efficiency of labor in the field of management, also include:

reducing the complexity of processing management information;

reduction of managerial staff;

reducing the loss of working time of managerial personnel by improving the organization of labor, mechanization and automation of labor-intensive operations in the field of management.

General indicators social efficiencyin the narrow sense are: the share of decisions taken at the suggestion of the employees of the labor collective; the number of employees involved in the development of a management decision, etc.

To private indicators of social efficiencyinclude: the degree of technical equipment of managerial work, the turnover of employees in the management apparatus, the qualification level of personnel, etc.

Let's take a closer look at options for determining a generalizing indicator of the economic efficiency of managerial work.

Classic method determination of economic efficiencyincludes the ratio of economic results of labor to labor costs . Since the direct assessment of labor results in management is limited, an indirect assessment is used, including the determination of the specific contribution of employees to the final performance indicators of the management apparatus, implemented in the final results of the managed object.

The indicator for a comparative assessment of management efficiency reflects the following ratio:

Eat= Pat/ Uh

where Eat - management efficiency;

Rat - effectiveness of management;

At3 - unit management costs.

As the first component of the management effectiveness indicator, we can recommend two indicators: growth (growth) of labor productivity and the ratio of growth rates of labor productivity and capital-labor ratio.

When comparing control systems, preference is given to a system with a higher efficiency indicator.

Of particular interest is approach to the indicator of the effectiveness of collective managerial work(E)which is a modification of the main method given earlier:

E \u003d W / W pl + F vol + E * F os

where AT -volume of final products, rub.;

Wt - the cost of paying employees, rub.;

F o6 - current costs for working capital, rub.;

Fwell - cost of fixed industrial and production assets, rub.;

E -coefficient of efficiency of production assets (normative can be used).

Private methods for determining the effectiveness of management.

Despite all the difficulties in evaluating the effectiveness of managerial work, theoretical, methodological and methodological techniques for evaluating the effectiveness of individual measures have been developed to a greater extent than management as a whole. Thus, methods are known for assessing the effectiveness of the introduction of new technology, automated control systems, etc.

The most typical way to determine the economic efficiency of management improvement measures is to calculate the annual economic effect obtained from their implementation and compare it with the costs of these measures.

Management Improvement Efficiency Ratio

Ke = Eg / Zu

where EG - annual economic effect obtained as a result of the activities;

Wat - expenses for measures to improve management.

The annual economic effect can be calculated using the formula

E G = C - Zu * E n ,

where With- annual savings from measures to improve management;

Eand - industry normative coefficient of efficiency.

Justification of the economic efficiency of improving the management of enterprises should be supplemented by an assessment of their social efficiency.

Social efficiency is determined by the ratio of indicators reflecting the social result to the costs necessary to achieve it. Social results are manifested in improving the living conditions and life of the population, maintaining and strengthening human health, facilitating and increasing the content of his work.

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