Practical examples of development and implementation of management decisions. Test: Management decisions and the process of their implementation in the enterprise

Introduction

Decision-making, as well as the exchange of information, is an integral part of any managerial function. The need for decision-making arises at all stages of the management process, is associated with all areas and aspects of management activities and is its quintessence. That is why it is so important to understand the nature and essence of decisions.

The adoption of a managerial decision is always associated with the existence of an urgent problem in a particular situation. Problem solving is a process consisting of a sequence of successive actions. This process begins with the discovery problem situation and ends with the implementation of the chosen solution ( the best option possible alternatives) and evaluating the result of removing the problem.

The relevance of this topic lies in the fact that the head of any organization daily faces the implementation of a management decision. And how correctly it will be accepted, all further activities of the enterprise depend. The adoption of a managerial decision is subject to the influence of factors that reflect the characteristics of the leader making the decision, the characteristics of the negative impact external environment, as well as the associated negative consequences, information limitations, the interdependence of decisions made and other factors.

This term paper is the study of the essence of management decisions and the process of implementation in the enterprise.

The purpose of the course work led to the following tasks:

- research theoretical aspect in order to substantiate the essence of the category "management decisions";

Study of the main stages, models and methods of the process of making managerial decisions;

Conducting management decision-making technology on the example of a manager (anti-crisis manager) construction organization.

The object of the study is the Production Republican Unitary Enterprise "Gorynsky Combine building materials» specializing in the production of bricks and ceramic stones.

The subject of the course work is the theoretical and practical issues of organizing management decision-making and methods for analyzing the effectiveness of their implementation and control.

1. The concept, essence and classification of management decisions.

What is a decision? Let's try to give first the most general characteristics. Usually, in the course of any activity, situations arise when a person or a group of people is faced with the need to choose one of several options actions. The result of this choice will be the decision. Thus, decision - is the choice of alternative.

Each of us has to choose something dozens of times every day (not always, though, thinking about it), developing our abilities and acquiring decision-making skills from our own experience. There are many examples: choosing clothes from the existing wardrobe, choosing dishes from the proposed menu, choosing the most convenient transport route, choice of place for recreation, choice of specialty upon receipt vocational education, the choice of the type of bank deposit, etc. This list is easy to continue.

Any act of an individual or action of a collective is preceded by decision. Decisions are a universal form of behavior of both an individual and social groups. This universality is explained by the conscious and purposeful nature of human activity. However, despite the universality of decisions, their adoption in the process of managing an organization differs significantly from decisions made in private life (5, pp. 18-19).

What distinguishes managerial (organizational) decisions:

1. Goals. The subject of management (be it an individual or a group)
makes decisions based not on his own needs (although their influence plays a role), but for the purposes of
problem solution specific organization.

2. Effects. Individual choice affects
his own life and may affect a few loved ones
him people. A manager, especially of a high rank, chooses
management of actions not only for themselves, but also for the organization in
in general and its employees, and its decisions can significantly affect the lives of many people. If the organization is large and
influential, the decisions of its leaders can seriously affect the socio-economic situation of entire regions.
For example, the decision to close a company's unprofitable facility can significantly increase unemployment.

3. Division of labor. If in private life a person, when making a decision, as a rule, fulfills it himself, then in an organization there is a certain division of labor: some employees (managers) are busy solving emerging problems and making decisions, while others (performers) are busy implementing decisions already made.

4. Professionalism. In private life, each person independently makes decisions by virtue of his intellect and experience. In the management of an organization, decision-making is a much more complex, responsible and formalized process that requires vocational training. Not every employee of the organization, but only those with certain professional knowledge and skills, is empowered to independently make certain decisions (8, pp. 291-294).

Having considered these distinctive features decision-making in organizations, we can give the following definition of managerial decision.

Management decision

In the process of managing organizations, a huge number of a wide variety of decisions with different characteristics are made. However, there are some common features, allowing this set to be classified in a certain way. Such a classification is presented in Table 1.1.

Table 1.1. Classification of management decisions

Classification sign	Groups of management decisions
The degree of recurrence of the problem	Traditional	Atypical
Purpose Significance	Strategic	Tactical
Sphere of influence	Global	Local
Duration of implementation	Long term	Short term
Predicted consequences of the decision	Adjustable	Uncorrected
The nature of the information used	deterministic	Probabilistic
Solution Development Method	formalized	Unformalized
Number of selection criteria	single criteria	Multicriteria
Acceptance Form	sole proprietors	Collegiate
Solution fixing method	Documented	Undocumented

Let's consider it in more detail.

- The degree of recurrence of the problem. Depending on the recurrence of the problem that needs to be solved, all management decisions can be divided into traditional, repeatedly encountered earlier in management practice, when it is only necessary to make a choice from existing alternatives, and atypical, non-standard solutions, when their search is associated primarily with the generation new alternatives.

- The significance of the goal. Decision making can be
own, independent end or be a means,
contribute to the achievement of a higher order goal. AT
Accordingly, decisions can be strategic or
tactical.

- Sphere of influence. The result of the decision may affect
in one or more departments of the organization. In this case, the solution can be considered local. The decision, however, can also be made with the aim of influencing the work of the organization as a whole, in which case it will be global.

- Implementation duration. The implementation of the solution may take several hours, days or months. If a relatively short period of time elapses between the adoption of a decision and the completion of its implementation, the decision is short-term. At the same time, the number and importance of long-term, long-term solutions, the results of the implementation of
which may be removed for several years.

- predicted consequences. Most management decisions in the process of their implementation are somehow amenable to adjustment in order to eliminate any deviations or take into account new factors, that is, they are correctable. However, there are solutions, the consequences of which are irreversible.

- The nature of the information used. Depending on the
the degree of completeness and reliability of the information that the manager has, management decisions can be deterministic (taken under conditions of certainty) or probabilistic (taken under risk or uncertainty). These conditions play an extremely important role in decision making, so let's look at them in more detail.

Deterministic Solutions are accepted in conditions of certainty, when the manager has almost complete and reliable information in relation to the problem being solved, which allows him to know exactly the outcome of each of the alternative choices. There is only one such result, and the probability of its occurrence is close to one.

probabilistic Decisions made under conditions of risk or uncertainty are called.

To the decisions made at risk, include those whose outcomes are not certain, but the probability of each outcome is known. Probability is defined as the degree of possibility of a given event and varies from 0 to 1. The sum of the probabilities of all alternatives must be equal to one. Probability can be determined by mathematical methods based on statistical analysis of experimental data. For example, life insurance companies, based on analysis of demographic data, can predict mortality rates in certain areas with a high degree of accuracy. age categories and on this basis determine insurance rates and the amount of insurance premiums that allow you to pay insurance premiums and make a profit. Such a probability, calculated on the basis of information that makes it possible to make a statistically reliable forecast, is called objective.

In some cases, however, the organization does not have sufficient information to objectively assess the likelihood of possible events. In such situations, managers are helped by experience, which suggests what that is most likely to happen. In these cases, the probability estimate is subjective.

An example of a decision made under risk is the decision transport company insure your car park.

The manager does not know exactly if there will be accidents and how much and what damage they will cause, but from the statistics of traffic accidents, he knows that one in ten cars has an accident once a year and the average damage is $ 1000 (conditional numbers). If an organization has 100 vehicles, then 10 accidents with a total damage of $10,000 are likely in a year. In reality, there may be fewer accidents, but more damage, or vice versa. Based on this, a decision is made on the expediency of insurance. Vehicle and the sum insured.

AT market economy the manager must take into account the level of risk as the most important factor in decision-making.

The decision is made in conditions of uncertainty, when, due to lack of information, it is impossible to quantify the likelihood of its possible outcomes. This is quite common when solving new, atypical problems, when the factors that need to be taken into account are so new or complex that it is impossible to get enough information about them. Uncertainty is also characteristic of some decisions that have to be made in rapidly changing situations. As a result, the probability of a certain alternative cannot be estimated with a sufficient degree of certainty.

When faced with uncertainty, the manager can use two main options:

1) try to get more information and
re-analyze the problem in order to reduce its novelty and complexity. Combined with experience and intuition, this will enable him to assess the subjective, perceived likelihood of possible outcomes;

2) when there is not enough time and / or funds to collect additional information, when making decisions, one has to rely on past experience and intuition.

Some decisions, as a rule, typical, repetitive, can be successfully formalized, i.e., taken according to a predetermined algorithm. In other words, formalized solution - it is the result of performing a predetermined sequence of actions. For example, when scheduling equipment maintenance, the manager

shop can come from a standard that requires a certain ratio between the amount of equipment and maintenance personnel. If there are 50 pieces of equipment in the shop, and the maintenance standard is 10 pieces per repair worker, then the shop must have five repairmen. Similarly, when a financial manager decides to invest free funds in government securities, he chooses between various types bonds, depending on which of them provide the greatest return on invested capital at a given time. The choice is made on the basis of a simple calculation of the final yield for each option and the establishment of the most profitable one.

Formalization of decision-making increases the efficiency of management by reducing the likelihood of error and saving time: no need to re-develop a solution every time a corresponding situation arises. Therefore, the management of organizations often formalizes solutions for certain, regularly recurring situations, developing appropriate rules, instructions and standards.

At the same time, in the process of managing organizations, there are often new, atypical situations and non-standard problems that are not amenable to a formalized solution. In such cases, intellectual abilities, talent and personal initiative of managers play an important role.

Of course, in practice, most decisions fall somewhere between these two extremes, allowing for both personal initiative and formal procedure in the process of their development. Specific methods used in the decision-making process are discussed below.

If the choice of the best alternative is made according to only one criterion (which is typical for formalized decisions), then the decision made will be simple, single-criteria. Conversely, when the chosen alternative must satisfy several criteria at the same time, the decision will be complex, multi-criteria. In management practice, the vast majority of decisions are multi-criteria, since they must simultaneously meet such criteria as: profit volume, profitability, quality level, market share, employment level, implementation period, etc.

The person making the choice from the available alternatives of the final decision may be one person and his decision will be, accordingly, the sole one. However, in contemporary practice management, there are more and more complex situations and problems, the solution of which requires a comprehensive, complex analysis, i.e., the participation of a group of managers and specialists. Such group or collective decisions are called collegiate. Strengthening professionalization and deepening the specialization of management lead to the widespread use of collegial forms of decision-making. It must also be borne in mind that certain decisions are legally classified as collegial. So, for example, certain decisions in a joint-stock company (on the payment of dividends, distribution of profits and losses, making big deals, election of governing bodies, reorganization, etc.) are assigned to the exclusive competence of general meeting shareholders. The collegial form of decision-making, of course, reduces the efficiency of management and "blurs" responsibility for its results, but it prevents gross errors and abuses and increases the validity of the choice.

On this basis, management decisions can be divided into fixed, or documented (i.e., drawn up in the form of a document - an order, instruction, letter, etc.), and undocumented (without documentary form, oral). Most decisions in the administrative apparatus are documented, however, minor, insignificant decisions, as well as decisions made in emergency, acute, urgent situations, may not be documented (11, pp. 118-132).

2. Technology and techniques for making managerial decisions. Methods of making managerial decisions.

Structure and content of the decision-making process. For a leader, decision making is not an end in itself. The main concern of the manager is not the choice of alternative itself, but the resolution of a certain managerial problem. This very often requires not a single decision, but a certain sequence of decisions and, most importantly, their implementation. Therefore, a decision is not a one-time act, but the result of a process that develops over time and has a certain structure. Based on this, we can give the following definition of this process. Decision making process - this is a cyclic sequence of actions of the subject of management aimed at resolving the problems of the organization and consisting in analyzing the situation, generating alternatives, making a decision and organizing its implementation (1, pp. 178-181).

Consider the stages of the process of making managerial decisions.

- Analysis of the situation. For the need to make a management decision, a signal is needed about an external or internal influence that has caused or can cause a deviation from the specified mode of the system's functioning, i.e., the presence of a management situation. Therefore, one of the most important conditions for the adoption right decision is the analysis of the situation.

Analysis of the management situation requires the collection and processing of information. This stage performs the function of the organization's perception of external and internal environment. Data on the state of the main environmental factors and the state of affairs in the organization are received by managers and specialists who classify, analyze information and compare the actual values of controlled parameters with planned or predicted ones, which in turn allows them to identify problems that should be solved.

- Problem identification. The first step towards solving a problem is its definition, or diagnosis, complete and correct. As they say, to formulate a problem correctly means to half solve it.

There are two views on the essence of the problem. According to one, a situation is considered a problem when the set goals are not achieved or there is a deviation from the set level, for example, the master can determine that labor productivity or the quality of products in his area is below the norm. According to another, the problem should be considered as well as the potential for efficiency gains. Combining both of these approaches, we understand by discrepancy between desired and actual states managed object.

Identifying and formulating a problem is a very complex procedure. The fact is that at the time of their emergence, many of the most important problems are poorly structured, that is, they do not contain obvious goals, alternative ways to achieve them, or an idea of the costs and effects associated with each of the options. Bringing these problems to quantitative certainty (structuring) requires from managers not only knowledge and experience, but also talent, intuition, and creativity.

In medical terminology, the first step in diagnosing a complex problem is identifying the symptoms. The general symptoms of the illness of the organization are: low - profit, sales volume, labor productivity, quality of goods and services; high - costs, staff turnover, numerous conflicts. Identifying symptoms helps identify the problem in general view, however, just as different diseases often share common symptoms (headache can be caused by both ordinary overwork and hypertension), different causes can cause similar organizational problems ( low quality goods can be the result of both depreciation of equipment and insufficient qualifications of workers). Therefore, managers should investigate the causes of the problem more deeply and not rush to eliminate only its symptoms.

We must also not forget that all elements and activities in the organization are interconnected and the solution of any problem in one part of the organization can cause problems in others. Therefore, when defining the problem to be solved, one should strive to ensure that the number of newly emerging problems is minimal.

O definition of selection criteria. Before considering possible solutions to a problem, the manager needs to determine indicators by which alternatives will be compared and the best choice will be made. These indicators are called selection criteria. For example, when deciding to purchase new equipment, one can focus on the criteria of price, performance, operating costs, ergonomics, etc., and in the case of a decision to hire a new employee, the selection criteria among candidates can be education, work experience, age , personal qualities.

- Development of alternatives. The next step is to develop a set of alternative solutions to the problem. Ideally, it is desirable to identify all possible alternative ways to solve the problem, only in this case the solution can be optimal. However, in practice, the manager does not (and cannot) have such stocks of knowledge and time to formulate and evaluate every possible alternative. Managers are well aware that the search for the optimal solution is very difficult, time consuming and expensive, so they are looking not for the optimal, but for a good enough, acceptable option that allows them to solve the problem. The selection criteria defined at the previous stage help to cut off unsuitable alternatives in advance.

Along with the situation when options for solving a problem are known in advance or are discovered without much difficulty, situations often arise in which the problem being solved has not been encountered before, i.e. possible alternatives are unknown and must first be formulated. In such cases, collective discussion of the problem and the generation of alternatives are very useful.

- Choice of an alternative. Having developed possible solutions to the problem, they need to be evaluated, i.e., to compare the advantages and disadvantages of each alternative, and to objectively analyze the likely results of their implementation. To compare solutions, it is necessary to have standards or criteria by which they can be compared.

It should be noted that since the choice is made, as a rule, on the basis of several, and not one criterion, it always has the character of a compromise. In addition, when evaluating possible solutions, the manager actually deals with predictive estimates of the compared values, and they are always probabilistic. Therefore, it is very important to take into account the risk factor, that is, to determine the likelihood of each alternative being implemented. Accounting for the risk factor leads to a revision of the very concept best solution: it is not the option that maximizes or minimizes some indicator, but the one that ensures its achievement with the highest degree of probability.

- Decision approval. AT modern systems management as a result of the division of labor, a situation has developed in which some employees of the organization prepare, develop a decision, accept or approve - others, and perform - third. In other words, the manager often approves and is responsible for a solution that he did not develop; the specialists who prepared and analyzed the decision do not participate in its implementation, and the performers do not take part in the preparation and discussion of the decisions being prepared. Management decision-making in an organization is often mistakenly viewed as an individual rather than a group process. Meanwhile, although the main stages of the PPR organizations and individuals are the same, the formation of decisions in the organization differs significantly from individual decision-making. It is the organization, and not the individual leader, who must respond to emerging problems. And not one leader, but all members of the organization should strive to improve the efficiency of its work. Of course, managers choose the course for the organization, but for the decision to be implemented, the joint action of all members of the organization is necessary. Therefore, the stage of coordination plays a very significant role in group decision-making processes.

Ideally, performers act in accordance with the decisions of managers, but practice is far from ideal and this is not always the case. Recognition of a solution is rarely automatic, even if it is clearly a good one. Therefore, the leader must convince the correctness of his point of view, prove to employees that his decision brings benefits to both the organization and its individual members. Practice shows that the probability of quick and effective implementation increases significantly when the performers have the opportunity to express their opinion on the decision being made, make suggestions, comments, etc. Then the decision taken is perceived as their own, and not imposed "from above". Therefore, the best way to agree on a decision is to involve employees in the decision-making process. Of course, this method should not be absolutized: there are situations when it is impossible or irrational and the manager is forced to make a decision on his own, without resorting to discussions and approvals, but we must remember that the systematic ignoring of the opinions of subordinates leads to an authoritarian leadership style.

- Implementation management. The process of solving a problem does not end with the choice of an alternative: to obtain a real effect, the decision made must be implemented. This is precisely the main task this stage.

For the successful implementation of the solution, first of all, it is necessary to determine a set of works and resources and distribute them by performers and deadlines, i.e., to provide for who, where, when and what actions should be taken and what resources are needed for this. If we are talking about sufficiently large solutions, this may require the development of a program to implement the solution. During the implementation of this plan, the leader must monitor how the decision is being implemented, if necessary, provide assistance and make certain adjustments.

- Monitoring and evaluation of results. Even after the decision is finally put into action, the decision-making process cannot be considered completely completed, since it is still necessary to verify whether it justifies itself. This goal is served by the control stage, which performs in this process function feedback. At this stage, the consequences of the decision are measured and evaluated, or the actual results are compared with those that the manager hoped to receive.

It should not be forgotten that the solution is always temporary. The term of its effective action can be considered equal to the period of relative constancy of the problem situation. Beyond its limits, the solution may cease to have an effect and even turn into its opposite - not contribute to solving the problem, but exacerbate it. In this regard, the main task of control is to timely identify the decreasing effectiveness of the solution and the need to correct it or make a new decision. In addition, the implementation of this stage is a source of accumulation and systematization of experience in decision-making.

The problem of controlling managerial decisions is very relevant, especially for large bureaucratic organizations.

You can make many reasonable and useful decisions, but without rational organized system control of execution, they will remain in the "bowels of office work" and will not give the expected effect (8, pp. 156-167).

In the process of solving complex problems, various strategies can be applied to enhance the ability of managers to make informed and objective decisions. scientific methods their development and optimization, which are usually divided into two main classes: modeling methods and methods expert assessments.

- Modeling methods(also called operations research methods) are based on the use of mathematical models to solve the most common managerial tasks.

The development and optimization of a solution to a specific problem by modeling methods is a rather complicated procedure, which can be represented by a sequence of main stages:

Formulation of the problem;

Determination of the efficiency criterion of the analyzed operation;

Quantitative measurement of factors influencing the operation under study;

Construction of a mathematical model of the studied object (operation);

Quantitative solution of the model and finding the optimal solution;

Checking the adequacy of the model and the solution found for the analyzed situation;

Correction and updating of the model.

The number of possible concrete models is almost as great as the number of problems for which they are designed. Their detailed consideration is beyond the scope of this textbook and is the subject of a special academic discipline, so we will name only the most common types of models.

- Models of game theory. Most business transactions can be considered as actions performed in the face of opposition. Countermeasures should include, for example, factors such as an accident, fire, theft, strike, breach of contractual obligations, etc. However, the most widespread case of counteraction is competition. Therefore, one of the most important conditions on which the success of an organization depends is competitiveness. Obviously, the ability to predict the actions of competitors is a significant advantage for any business. commercial organization. When making a decision, you should choose an alternative that allows you to reduce the degree of opposition, which in turn will reduce the degree of risk. This opportunity is provided to the manager by game theory, the mathematical models of which encourage him to analyze possible alternatives of his actions, taking into account the possible responses of competitors.

Initially developed for military-strategic purposes, game theory models are also used in business to predict the reaction of competitors to decisions made, for example, to changing prices, launching new types of goods and services, entering new market segments, etc.

So, when deciding to change the price level for their products, the company's management must predict the reaction and possible responses of the main competitors. And if, using the game theory model, it is established that, for example, competitors will not do the same when the price increases, the organization, in order not to fall into a disadvantageous position, must abandon this alternative and look for another solution to the problem.

However, it should be noted that these models are used quite rarely, since they are too simplified compared to real ones. economic situations, so variable that the resulting forecasts are not very reliable.

- Queue theory models or optimal service are used to find the optimal number of service channels for a certain level of demand for them. Situations where such models can be useful include, for example, quantifying telephone lines needed to answer customer calls; trolleybuses on the route, necessary so that large queues do not accumulate at stops; tellers in the bank so that customers do not have to wait until they can be taken care of, etc. The problem here is that additional service channels (more telephone lines, trolleybuses or bank employees) require additional resources, and their workload is uneven (excessive throughput ability in some periods of time and the appearance of queues in others). Therefore, we need to find a solution that balances additional expenses on the expansion of service channels and losses from their lack. Models of queuing theory just serve as a tool for finding such an optimal solution.

- Inventory management models. Any organization must maintain some level of inventory of its resources in order to avoid downtime or interruptions in technological processes and the sale of goods or services. For a manufacturing company, certain stocks of materials, components, finished products, for the bank - cash, for the hospital - - drugs, tools, etc. Maintenance high level stocks increases the reliability of the functioning of the organization and eliminates losses associated with their shortage. On the other hand, the creation of stocks requires additional costs for storage, warehousing, transportation, insurance, etc. In addition, excess stocks bind working capital and prevent profitable investment of capital, for example, in securities or bank deposits.

Inventory management models allow you to find the optimal solution, i.e. a level of inventory that minimizes the cost of its creation and maintenance at a given level of continuity production processes.

- Linear Programming Models used to find the optimal solution in a situation of allocation of scarce resources in the presence of competing needs. For example, using a linear programming model, a production manager can determine the optimal production program, i.e., calculate how many products of each item should be produced to obtain the greatest profit with known volumes of materials and parts, the fund of equipment operation time and the profitability of each type of product.

Most of the optimization models developed for practical application are reduced to linear programming problems. However, taking into account the nature of the analyzed operations and the prevailing forms of dependence of factors, models of other types can also be used: for non-linear forms of dependence of the result of an operation on the main factors, non-linear programming models; if it is necessary to include the time factor in the analysis - dynamic programming models; with the probabilistic influence of factors on the result of the operation - models of mathematical statistics (correlation-regression analysis).

- Methods of expert assessments. When developing and substantiating many decisions that are completely or partially not amenable to quantitative analysis, methods of expert assessment bring a significant effect.

Essence expert methods decision-making is to get answers from experts to the questions posed to them. Information received from experts, in order to minimize errors and the influence of the subjective factor, is processed using special logical and mathematical procedures and converted into a form convenient for choosing a solution.

For the preparation and conduct of the examination, an organizational group is formed that provides conditions for the effective work of experts. The main tasks of this group:

Statement of the problem, determination of the purpose and objectives of the examination;

Development of the examination procedure;

Selection, testing of competence and formation of a group of experts;

Conducting a survey of experts and obtaining their assessments;

Processing, formalization and interpretation of the received information.

Among the methods of expert assessments, group survey methods are widely used and used in practice: the commission method, the brainstorming method, various modifications of the Delphi method. Great importance of these methods is that they enhance the element of collegiality in the process of making complex decisions and, using intuition and the collective generation of ideas, allow you to find new, original solutions to problems that cannot be reached using only logical reasoning (9, pp. 58-64 ).

3. Financial and economic characteristics of PRUE "Gorynsky KSM"

Production Republican unitary enterprise"Gorynsky plant of building materials" (hereinafter PRUP "Gorynsky KSM") specializes in the production of ceramic bricks, put into operation in 1970 and was originally called the "Plant of ceramic drainage pipes".

In 1993, the reconstruction of the plant was completed with the use of brick-making equipment SMK-350. The project of the plant for the production of ceramic materials at the PRUP "Gorynsky KSM" was carried out by "Orgtekhstrom". The project is based on a complex of highly mechanized equipment SMK-350, reproduced in cooperation with Unimorando (Italy). The design capacity of the technological line is 60 million pieces. conditional brick per year.

As can be seen from fig. 3.1., the enterprise has a two-stage organizational structure. The head of the enterprise is the manager, who was appointed to the position by the Supreme Economic Court of the Republic of Belarus, subordinate to him Executive Director which, in turn, all employees of the enterprise are subordinate.

The main activity of the plant is the production of bricks and ceramic stones. The enterprise launched the production following products:

- ceramic effective thickened front and ordinary brick;

- ceramic effective front and ordinary stones;

- brick ceramic corpulent unary;

- fired ground brick;

- ceramic stones with horizontal voids.

Fig 3.1. Organizational structure management of PRUE "Gorynsky KSM"

Data on the main economic performance indicators of PRUE "Gorynskiy KSM" in the period 2003-2005 are presented in Table 3.1.

Table 3.1. - Analysis of the dynamics of the main economic indicators PRUP "Gorynsky KSM" in dynamics for 2003-2005

Based on the data in Table 3.1. the following conclusion can be drawn: when comparing the performance indicators of the enterprise for 2005 with the same period in 2003, it was found that the enterprise received revenue in the amount of 2082 million rubles in 2005, which exceeds the revenue for 2003 by 4 times. This positive trend is observed with a slight increase in prices for the products of the plant (by 15.9% on average), which indicates the presence of demand for the products of the enterprise and the intensification of work on its sale.

The cost of sales in 2005 amounted to 3683 million rubles, which exceeded the level of 2003 by 2557 million rubles, 2004 by 1615 million rubles ... prices for products indicates the impossibility of covering production costs, the established volume of sales and the need to increase output, including new types of products.

Based on the results of activities for 2005, the enterprise received a loss from sales in the amount of 1601 million rubles, which exceeds the level of 2003 and 2004 by 1012 and 623 million rubles. respectively. The loss was received by the plant due to the steady increase in the cost per unit of production, and is not justified low prices for products ( state regulation prices), one of the ways out of the current situation is to increase the volume of production, which the plant cannot do yet for a number of reasons.

The security of the enterprise with labor resources and the efficiency of their use will be considered in Table 3.2.

Table 3.2. - Analysis of security and efficiency of use

labor resources PRUP "Gorynsky KSM" for 2003-2005.

Indicators	years	Rejection 2005
2003	2004	2005
Average headcount, total, pers.	210	249	271	61	22
including primary activity	206	245	263	57	18
of which workers	164	197	208	44	11
not the main activity, pers.	4	4	8	4	4
Working Time Fund actual, person-hour	347505	450163	490677	143172	40514
Average annual output per 1 employee, thousand rubles / person	2624,9	5128,3	6361,6	3736,7	1233,3
Labor intensity of products thousand people-h / million rubles	0,6	0,36	0,28	-0,32	-0,08

Based on the above table, it can be concluded that average headcount In 2005, the number of employees of the plant amounted to 271 people, which exceeds the level of this indicator in 2003 by 61 people. and for 22 people. 2004 level. This increase was due to the commissioning of the clay dehydration shop, which led to the involvement of workers.

The average annual output per employee in 2005 amounted to 6361.6 thousand rubles, which is higher than the same indicator for 2003 by 3736.7 thousand rubles.

In 2005, the indicator of labor intensity of production amounted to 0.28 thousand man-hours, which is lower than the level of this indicator in 2004 by 0.08 thousand man-hours, which in turn indicates an increase in labor productivity.

One of the main reasons for the economic decline of the enterprise, its insolvency, is the lack of highly qualified personnel, namely, specialists in the brick-making industry.

During 2001-2005. along with the restoration of the number of employees, special attention was paid to the issues of training, retraining of personnel, and raising their professional level.

Analysis of the dynamics and structure of fixed assets of PRUE "Gorynsky KSM" is presented using table 3.3.

Based on table 3.3. we can say that the company in 2005 has a huge value of fixed assets, over 82 billion rubles. Moreover, the largest share in the structure of fixed assets is occupied by buildings and structures (52.2%), machinery and equipment are in second place (42.5%).

Having examined this table in terms of dynamics, we see that the cost of fixed assets in 2005 amounted to 82513 million rubles, which is higher than the level of 2003 by 14941 million rubles ... This phenomenon occurred due to an increase in the cost of machinery and equipment in 2005 compared to 2003 for 7763 million rubles. (commissioning of a new kiln fueled by natural gas) and the cost of buildings and structures by 6276 million rubles ... If we consider changes in the cost of fixed assets in 2005 compared to 2004, we can conclude that the changes are not significant. So there was a decrease in the cost of fixed assets by 120 million rubles, due to a decrease in the cost of machinery and equipment by 131 million rubles and an increase in the item other types by 11 million rubles.

Condition Analysis production assets the plant will produce using table 3.4

Table 3.4. - Analysis of the state of production assets of PRUE "Gorynsky KSM" in dynamics for 2003-2005.

From table 3.4 we see that the company has fixed assets, the book value of which as of 01/01/2006 is 82.5 billion rubles.

The state of fixed assets is characterized by a high degree of accumulated depreciation (wear and tear) - 56.4% in 2005, 54% in 2004 and 52% in 2003. The renewal coefficient in 2003 was - 0.27, in 2004 - 0.22, in 2005 - 0.001, which is less than the level of this indicator in 2003 and 2004 by 0.269 and 0.219, respectively. This indicates that despite the crisis financial situation and the lack of own working capital, the enterprise is working on technical re-equipment. For 2003-2005 1491.6 million rubles were spent for the purpose of reconstruction and modernization of production, including 558.7 million rubles of own working capital.

The main costs for the production of the main product are presented in the following table.

Table 3.5. - Analysis of the dynamics and structure of production costs of PRUE "Gorynsky KSM" in dynamics for 2003-2005.

Based on the data in Table 3.5. Schematically, the structure of production costs will look as follows.

Rice. 3.2. The structure of production costs for PRUE "Gorynskiy KSM" in dynamics for 2003-2005.

This table shows that the largest share in the cost structure is occupied by material costs (37.1% in 2003, 42.1% in 2004 and 45.75% in 2005). The increase in this indicator is due to an increase in the level of prices for fuel and electricity, which occupy a significant share in the structure material costs. Labor costs accounted for 23.6% in the cost structure in 2003, 25.1% in 2004 and 24.76% in 2005. The increase in this indicator is associated with an increase in the number of employees of the plant, as well as the average monthly wages.

Let's consider one more auxiliary table that will characterize the financial aspects of the work of this plant in dynamics for 2003-2005.

Table 3.6. Grade financial position PRUP "Gorynsky KSM" in dynamics for 2003-2005.

Indicators	years	Deviation
2003	2004	2005	2003	2004
Equity ratio working capital	-3,04	-2,09	-4,2	-1,16	-2,11
Current liquidity ratio К.>1.2	0,3	0,3	0,2	-0,1	-0,1
Interim liquidity ratio K>0.5	0,12	0,02	0,02	-0,1
Absolute liquidity ratio K>0.2-0.25	0,094	0,003	-0,091	0,003
Profitability equity,%	-2	2
Profitability total capital, %	-2	2
Coefficient financial independence K>=0.5	0,88	0,91	0,86	-0,02	-0,05
Financial dependency ratio	0,12	0,09	0,14	0,02	0,05
Coefficient financial risk, or leverage K<=0,5	0,02	0,1	0,16	0,14	0,06

The current liquidity ratio characterized the provision of the organization with working capital to carry out its activities and the timely payment of urgent obligations. As the data in Table 1.4.7 show, this coefficient remains unchanged during 2003 and 2004 and amounts to 0.3, and in 2005 this coefficient decreased by 0.1 and it amounted to 0.2, which is less than the standard value established for industry building materials. This value of the coefficient confirms that, despite the fact that the enterprise is operating, it has insufficient provision with its own working capital and is not able to repay urgent obligations in a timely manner.

The absolute liquidity ratio in 2005 was 0.003, which is less than the normative value of 0.2. This, in turn, negatively affects the solvency of the enterprise.

The coefficient of security with own working capital shows what share of all working capital the enterprise covers at the expense of its own working capital. This coefficient for the analyzed periods has a negative value and is below the standard (0.15). This indicator characterizes the insufficient availability of the enterprise's own working capital necessary for financial stability.

Thus, the analysis of the financial condition and solvency of PRUE "Gorynsky KSM" found that, despite the unsatisfactory financial condition, the company has positive trends to reduce insolvency by increasing the volume of output and sales of products, reducing actual production costs with a further, phased exit for effective financial and economic activity.

4. Technology of making a managerial decision on the example of the head of the PRUE "Gorynsky KSM"

Let's resolve the situation using the example of the head of the construction organization PRUE "Gorynsky Building Materials Plant".

When checking the activities of this enterprise by the control and auditing service, a violation was revealed regarding the maintenance of two official cars at once, which, in turn, contradicts the current legislation.

To get out of this situation, the manager will make a decision based on judgments - that is, he will weigh all the negative and positive aspects and choose the best alternative (option).

The main steps in resolving this situation were as follows:

1. problem analysis. The leader in this case identified the essence of the problem. In this case, the manager saw the essence of the problem in the fact that the maintenance of the second company car is prohibited by law and the costs of its maintenance (depreciation, gasoline, spare parts, etc.) significantly worsen the financial condition of the enterprise, because. the amount of costs directly falls on non-operating expenses, which reduces the profit of the enterprise by the amount of costs.

Analysis of the problem, in turn, decided the essence of the decision. In this case, the goal is to get out of this situation in such a way that it does not contradict the law and does not cause damage to the enterprise in the form of a fine. The head in this case does not see any restrictions for making this decision.

2. Identification and evaluation of alternatives, choice of solution.

Since the manager has little time to formulate all possible alternatives, he limited himself to only two:

1) transfer the second technological machine to the category of a working one, thereby leaving only one, which will not contradict the current legislation.

2) leave two cars, but take the costs of maintaining the second one to your salary (i.e., deduct from your salary).

The evaluation of the first alternative assumes the fact that if only one technological machine is left, then the lead transport engineer will have to travel to work by bus.

And since he lives in another area, 30 km from this enterprise, and there are no morning shuttle buses every day, the employee cannot arrive at work on time (but only by 10 o'clock), all the more he will not come to morning planning meetings, where they decide the main problems and tasks for today. The inconvenience of getting to work can be a reason to look for work in your area. And the enterprise cannot lose such an experienced worker, because he hardly had to convince him to work here in a construction company. This person is disciplined. His subordinates respect him and carry out all his production orders. He is a very knowledgeable and intelligent professional. His loss for the enterprise will be a great loss, which cannot be allowed.

The second alternative involves incurring large expenses for the maintenance of the second car, thereby depriving yourself of the shortfall in wages. This, in turn, will worsen the financial condition of the head. But, in another turn, it will provide an opportunity to keep and secure such a competent specialist at your enterprise.

3) Choosing a rational solution. Since this head of the organization, when choosing the right decision, is guided by a focus on business, as well as on personal relationships with this specialist, he accepted the second option, sacrificing his salary for the sake of production. At the same time, he created an order for the enterprise, in which he stipulated his decision, i.e. in this case, the leader found a way out of this situation on his own, without the use of anyone's help (see Appendix No. 1).

Let's consider another, more complex example of making a management decision.

In accordance with the Law of the Republic of Belarus “On State Forecasting and Programs for the Socio-Economic Development of the Republic of Belarus”, all enterprises of any form of ownership annually develop business plans for an investment project for the modernization and reconstruction of existing production. So, PRUP "Gorynsky plant of building materials" faced the current situation.

In this case, the organizational decision will be programmed type. This is evidenced by the fact that a sequence of actions takes place to achieve a certain result. In this case, the number of possible options is limited (here, the main indicators for compiling this business plan are the volume of production with the existing production capacity and the number of purchased and modernized equipment). It is these indicators that will be decisive for drawing up an investment development plan. Here a mathematical problem will be undertaken, which will give an answer: at what volume of production will the greatest profit be obtained for further reconstruction and modernization of the main production. This programmed decision contains already programmed procedures for applying certain actions to resolve the problem that have taken place in the practice of the organization and the manager who makes the decision. For the task, standard methods and appropriate procedures for their resolution will be applied. In this particular case, the manager of the plant will not have to spend much effort and time on the methodology for making a managerial decision.

The manager, according to the old scheme, issues an order for the enterprise to establish a working group to develop a business plan for 2006, for 2006-2010, which will include all the necessary specialists. Thus, this decision is correct, since in past years the same scheme of actions gave a positive result (see Appendix No. 2).

However, on January 13, 2006, the Decree of the President of the Republic of Belarus “On debt restructuring and some measures for the financial recovery of unprofitable state organizations” was issued. This list of unprofitable organizations of the Ministry of Architecture and Construction of the Republic of Belarus also includes PRUE Gorynsky KSM.

Implementation of this decree assumes a complete deferral of accounts payable, formed on January 1, 2006 for 5 years (this debt at the plant as of 01.01.2006 amounted to 4522 million rubles). The Decree makes it possible to subsequently write off the existing accounts payable after 3 years - by 50%, after 5 years - by 100%, if the following payments are repaid monthly within 5 years:

1. gas and electricity;

2. Wages and taxes on wages;

3. To the Fund for Social Protection of the Population in the form of 35% of the wage bill;

4. bank loans and interest on their use;

5. representative office of Belgosstrakh;

6. current tax payments.

Thus, the implementation of this Decree should significantly affect the financial condition of the enterprise, since by the end of the five-year period, with the monthly full payment of the above current payments, the entire amount of accounts payable will be written off to the enterprise.

In this case, the manager will face a non-programmed solution - that is, the way to solve this problem is new, never seen before in practice.

In order to solve the task, the manager will need to spend much more time and knowledge to make the right managerial decision.

First, it is necessary to collect all available information about this Presidential Decree. carefully study it and understand all its subtleties.

Secondly, to convey to each interested person that the enterprise is given such a chance and should not be missed.

Thirdly, to familiarize each employee with the innovation and discuss it at the meeting.

In this example, the main elements of the management decision-making process were the following:

Diagnostics of the problem and setting goals for the decision to be made;

Formulation of restrictions and criteria for assessing the choice of alternatives when making a decision;

Identification of alternative options for a possible solution, their evaluation;

Choosing a rational solution.

Problem Diagnosis defines the essence of the problem. The entry into this Decree entails the search and use of new opportunities. determination of the essence of the problem that arose made it possible to formulate a specific goal of making a decision - by all means to enter into this Decree of the President and in 5 years to improve their difficult financial condition in the form of repayment of existing accounts payable.

Formulating Constraints and Criteria. To implement this problem, possible solutions may not be realistic. For example, an enterprise can pay monthly only the following current payments: wages and taxes on wages in the amount of 1%. 4% and income tax; gas and electricity; loans. And due to a lack of funds, tax liabilities and 35% of the tax in the Social Security Fund remain unpaid. This amount is approximately 120-130 million rubles a month. Thus, the main limitations in this case are the incomplete utilization of production capacities, the high defectiveness of manufactured products and large stocks of illiquid goods in the warehouses of the enterprise. Therefore, the main criterion, in this case, will be a monthly increase in revenue at the enterprise by 120-130 million rubles. in every way to be found.

Definition of alternatives. For this purpose, the manager conducts an in-depth analysis of the current situation, and also considers in the future all the consequences if nothing is done. Managers have identified a number of alternatives, namely:

1. collection of receivables in full, shipment of products only on a prepaid basis, sale of illiquid stocks of inventory items at contractual prices, increase in the volume of services provided to the population, write-off of equipment and components that have become unusable with posting of scrap and negotiable assemblies and parts from their subsequent implementation, reduction of defective products. In her opinion, this will give an additional inflow of money in the amount of 120-130 million rubles. monthly;

2. increase in the volume of production, production of new types of products that meet the requirements of demand, the introduction of new technologies to reduce the energy intensity and material intensity of the production process (this will make it possible to reduce the consumption of electricity and gas for the production of products and will lead to a decrease in payment for consumed electricity and gas).

An assessment of the two alternatives shows that for the implementation of the first alternative, the enterprise needs very little time (to post additional announcements about the sale of products and the provision of additional services to the population), the collection of receivables can be carried out with the help of the court or the tax authorities in terms of the arrest of the current account, the delivery of existing scrap metal can also be implemented in the near future, etc. That is, the implementation of the first alternative requires a small amount of time and additional funds and costs.

The second alternative can only be implemented in the long term, since the release of new products requires a significant period of time, and the introduction of new technologies involves a significant waste of time and money. An increase in the volume of production at this enterprise is currently not possible, since resources are limited, and also due to the high wear and tear of equipment (up to 80-90% of the wear of its active part), which reduces the full load of the tunnel kiln.

Choosing a Rational Solution. Having assessed the possible alternatives, the manager of the PRUP "Gorynsky KSM" chooses the first one, guided by the fact that its implementation will be started immediately, since the time for entry into the Presidential Decree is only 1 month. Therefore, this management decision is currently made correctly (see Appendix 3).

In the future, in order to implement the Decree, the second alternative will also be put into practice, which will make it possible to maximize revenue and thereby repay its current obligations. This decision is based on judgment.

If management decisions are classified according to their characteristics, we get the following:

1. The degree of recurrence of the problem. When it came to drawing up a business plan for 2006 and the five-year period, the management decision was traditional, that is, it has repeatedly met earlier in the practice of the manager. That is, the manager only made a choice from the alternatives already used earlier. And when it came to the use of the second technological machine and the implementation of Presidential Decree No. 27, the managerial decision took the form atypical, since the search for a solution was associated with the generation of new alternatives.

2. Significance of the goal. In all cases of making a managerial decision, its goal was of a strategic nature, since the decision-making pursues its own, independent goal.

3. Sphere of influence. In the first example, the result of the decision affected one division of the enterprise (the accounting service, which will monitor travel expenses on a monthly basis and withhold its amount from the manager’s salary), so the decision can be considered local. In the following examples, the managerial decision takes the form global, because it is applied with the aim of influencing the work of the entire organization as a whole.

4. Duration of implementation. In all the above examples, the duration of implementation is long-term, since the results of the implementation of the adopted management decisions are removed for several years.

5. The nature of the information used. All decisions made are deterministic decisions, since they are made under conditions of certainty, since the manager has almost complete and reliable information regarding the problems being solved, which allowed him to know exactly the result of each of the alternative choices.

It should be noted that in the practice of making managerial decisions of this manager, documentedness is inherent, i.e. fixedness of decisions made in the form of issuing orders. This makes it possible to monitor the progress of the execution of instructions, and, in case of non-compliance, punish the guilty person.

Conclusions and offers

The purpose of this course work was to study the essence of management decisions and the process of implementation in the enterprise.

When writing it, the following main tasks were performed:

- the theoretical aspect of the essence of the category "managerial decisions" was investigated;

The main stages, models and methods of the process of making managerial decisions have been studied;

The process of making a managerial decision was analyzed on the example of the head (anti-crisis manager) of a construction organization.

In the process of studying this topic, many definitions of the essence of the category of management decisions were given, however, in my opinion, a more accurate definition is the following:

Management decision - this is the choice of an alternative, carried out by the head within the framework of his official powers and competence and aimed at achieving the goals of the organization.

Decision-making technology should be understood as the composition and sequence of procedures that lead to solving the problems of the organization, in combination with methods for developing and optimizing alternatives.

The main stages of the management decision-making process were:

Analysis of the situation;

Problem identification;

Definition of selection criteria;

Development of alternatives;

Choice of an alternative;

Approval of the decision;

Implementation management;

Monitoring and evaluation of results .

In the course work, the methodologies for making managerial decisions by the anti-crisis manager of the PRUE "Goryn Plant of Building Materials" were given. For comparison, an example was given of making a traditional management decision (that is, developing a business plan for the five-year period and 2006). When making this decision, the manager applied standard methods and appropriate procedures for its resolution. In this particular case, the manager of the plant did not have to spend much effort and time on the methodology for making a managerial decision. According to the old scheme, he issued an order for the enterprise to establish a working group to develop a business plan for 2006, for 2006-2010, which included all the necessary specialists.

The next two examples were of a non-traditional type, that is, a non-programmed solution. In this case, the way to solve these problems is new, never seen before in practice. And in order to solve the task, the manager will need to spend much more time and knowledge to make the right managerial decision.

It should be noted that the manager, when making a managerial decision, applies all of the above steps. It is also important that when making managerial decisions, he is guided by judgments and scientific knowledge and rich industrial experience. Therefore, the decisions made are always correct, which allows thereby gaining credibility among the employees of this enterprise.

List of used literature

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2. Gerchikova I.N. Management: Textbook. M.: Unity. 1995.

3. Gribov V.D. "Management in small business" - M.: Finance and statistics. 2000.

4. Dracheva E.L., Yulikov L.I. Management: Textbook for secondary vocational schools - M .: IS "Academy". 2002.

5. Zaitseva O.A… Radugin A.A., Radugin K.A… Rotacheva N.I. Fundamentals of Management: Textbook for High Schools. M.: Center. 1998 .

6. Ilyenkova S.D. Kuznetsov V.I. Workshop on the course "Fundamentals of Management" - M.: MESI. 2002.

7. Carnegie D: How to win friends and influence people - M.: Progress, 1989.

8. Lukashevich VV Fundamentals of management in trade: Proc. For vocational schools -M: OAO "Publishing House" Ekonomika ". 1998.

9. Management. Edited by M.M. Maksimov. -M.: UNITI, 1998

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Management decisions in the organization: concept and essence

In the course of the work of the organization there are always a number of problems that need to be addressed. Top management bodies are involved in decision-making.

Definition 1

Making a decision is not easy, it requires certain skills, experience and knowledge from the head of the organization. It is believed that the decision-making process is one of the most responsible in the organization, since the efficiency of the enterprise depends on it.

Each person makes several decisions during the day, from where to drink coffee for lunch, to which country to go on vacation. But there is a significant difference between ordinary decisions and managerial ones.

A leader, like any other person, makes many decisions a day, personal and work, so work managerial decisions are responsibility, risk and work.

The quality of the decision made largely determines the course of the organization's activities, the right decisions make the company develop, the wrong decisions slow down and worsen the work of the enterprise.

Stages of making a managerial decision

The process of making a managerial decision includes several stages:

goal definition;
consideration of the problem;
calculation and justification of a decision and analysis of possible consequences;
exploring several options for solving a problem;
choosing an appropriate solution to the problem;
making a management decision;
announcement of the decision to the performers;
control over the implementation of the decision.

Examples of management decisions

Example 1

Over the past three years, the organization has seen a negative downward trend in profits. Analysts argue that this is due to the fact that the company's sales are declining, the product on the market is losing competitiveness, costs are rising, and there is a need to dismiss part of the staff in order to reduce the company's costs.

In this situation:

The purpose of the decision is to increase the profit of the enterprise.
The problem is a negative downward trend in the profit indicator for three years.

Justification of the decision of analysts - if you dismiss part of the staff, then the profit will recover due to the reduction in costs. The head of the company must also understand that if the product loses its competitiveness in the market, then in the future the profit from the sale of such a product will only fall, and not only part of the staff, but, possibly, most of the staff will have to be fired, and the problem will not disappear.

Other options for solving the problem are to conduct marketing research on why the product is losing competitive properties, why sales are falling, what is wrong with the product, what the consumer wants to see from the product. The answers to these questions will allow the manager to find the right way to solve the root of the problem, avoiding mass layoffs.

Decision making - to allocate funds from the profit of the enterprise for marketing research, not to dismiss the staff, to look for the essence of the problem in another, to reorient production to produce a product in demand on the market that can satisfy