An example of making a management decision in an organization. Management decisions
An example of the development and implementation of a management solution on the example of Obuv Foma LLC
The company Obuv Foma LLC is located at 89 Lenin Avenue and occupies an area of 301.2 square meters and is located in one of the central districts of the city, convenient for access by public transport. Such an advantageous location is able to provide the company with a constant clientele, which allows planning the activities of the company, establishing trusting relationships with customers.
Currently, retail trade is one of the most promising areas of business. The main activity of the Obuv Foma store is the sale of men's, women's and children's shoes to the population, as well as the provision of additional services. The product of the store differs from the product on the market in quality, design, affordable prices... He is in demand among the population because satisfies the needs of the buyer.
The characteristics of the limited liability company Obuv Foma LLC are presented by us in the Appendix.
The administrative and managerial staff includes: director, chief accountant, head of sections, specialists - commodity experts, operational workers at the enterprise include sales personnel - these are salespeople and cashiers.
The management of the enterprise is carried out by the director of the store, who is at the same time its main founder. A director without a power of attorney on behalf of the enterprise has the right to represent its interests, conclude contracts, issue powers of attorney, approve the staffing table, issue orders and instructions.
The director is subordinate to the commodity experts, the chief accountant and the head of the sections, to whom, in turn, the sales and service personnel are subordinate.
General management of decision-making takes place in such a way that the decision-making process is in the hands of one head of the functional unit, who is subordinate in turn to the superior leader (director). This is where a hierarchy is created in decision-making for line positions. The heads of the functional unit are personally responsible for their work, gaining the right to dispose of the material and labor resources necessary to obtain the intended results.
The general manager, before making a decision, usually accepts proposals and listens to the views of not only direct subordinates, but also individual employees, who usually express it when concluding collective agreements in which the interests of workers are represented by trade unions.
Decision rules, or standards, are developed and published by the firm itself. They formulate the actions necessary to implement the decisions made in certain conditions. These rules are aimed at the implementation of coordination between different departments and are divided into operational, strategic, organizational.
Operating rules are usually formulated in the middle management in the form of various instructions.
Strategic rules, or business policy, include such types of decisions as determining the type of products and services produced, the type of customers, the organization of the sales network, methods of setting prices, conditions and guarantees for the sale of the company's products, etc. Strategic rules are usually formulated at the highest level of management. participation of the middle management level and have no time limits.
Organizational rules are based on local or national legislation. They relate to issues such as defining the purpose and nature of the firm's activities, its relationship with government agencies, the legal form and articles of association of the firm. These rules establish the rights and responsibilities of the owner of the firm, as well as the amount of dividends, payment of top managers and bonuses, the salary scheme, capital investment limits within which managers can dispose of the funds of the firm.
Plans are a means of coordinating the activities of various departments in making management decisions. The plans cover the activities of production departments, so management decisions are made within the framework of their plans.
Each production department prepares a detailed annual plan, which contains a forecast for such indicators as the volume of sales of each type of product, revenues from new products, production costs, profit, employment, capital investment.
The version of the plan is discussed by the head of the production department with a higher manager (director), after which a decision is made on the final version, which becomes binding. The results of the plan are periodically assessed by the head of the enterprise
The decision-making process on the introduction of new products at Obuv Foma LLC goes through four successive stages.
At the first stage, an idea or concept of a new product is developed. Ideas for new products and new areas of business flock from all divisions of the firm, as well as from buyers (customers) to the new products department (or marketing department), where experts assess market demand and the technical and economic capabilities of the company. With a positive assessment of the prospects of a new product, specialists prepare a proposal, which, along with proposals for other goods, for study and prioritization.
In the second stage, if the proposal is approved by the new products committee, product development is carried out by specialists - marketers and technology specialists. The preliminary design of the product is studied for such indicators as cost, quality, durability. The final product is analyzed to estimate unit cost, sales price, profit, sales volume and potential net return on investment (ROI) over several years. Then the product variant and the plan for the practical implementation of the idea are again sent to the new product department for final approval,
At the third stage, a new product is tested, both in the laboratory and in the field (on the market). According to the test results, necessary changes into a product, and is being developed detailed plan introducing it to the market. At the same time, the question is being decided whether the bulk purchase of a product should be financed based on the market volume.
At the fourth stage, the transition to the full-scale sale of the product on a regular basis is carried out. At this stage, special attention is paid to the following issues: coordination of quality control; stock creation, advertising and product promotion on the market; creation of an optimal distribution system; sales promotion.
Market relations are a system of economic, legal, social and psychological relations between the manufacturer and the consumer, proceeding in the context of a variety of forms of ownership and competition. In conditions of tough competition, it is necessary to solve problems using complex scientific approaches - systemic, marketing, reproductive, functional, integration, comprehensive, regulatory, etc.
Competition - adversarial, rivalry, intense struggle of economic entities, when their independent actions effectively limit the ability of each of them to unilaterally influence the general conditions of circulation of goods in the relevant commodity market. Therefore, under the conditions of the operation of the cruel laws of competition as an objective process of "washing out" substandard goods and services, and, consequently, ousting from the market those firms that produce them, it is necessary to carry out a transition at all levels of the hierarchy to the concept of scientific management.
The impulse of the economic solution is the need to eliminate, reduce the relevance or solve the problem, that is, the approximation in the future of the actual parameters of the object (phenomenon) to the desired predicted ones.
To solve the problem, you need to answer the following questions:
- - what to do (what new needs of consumers need to be satisfied, or at what quality level is it necessary to satisfy old needs)?
- - how to do it (by what technology)?
- - with what production costs to do?
- - how much?
- - in what time frame?
- - where (place, production area, personnel)?
- - to whom to deliver and at what price?
What will this give the investor, in general, and in general? Complex problems are formalized, that is, they quantify the difference between the actual and the desired state of an object by its parameters, and also structure the problem by building a tree of goals to solve it.
To prepare and make a decision, information about the situation and a formulated goal are required.
The decision-making model at Obuv Foma LLC consists of the following blocks:
- - the first block is the reception, perception, selection, storage and presentation of information;
- - the second block is information recognition;
- - the third block is the preparation of the decision;
- - the fourth block is an assessment of the solution's effectiveness;
- - the fifth block is decision making.
After the preliminary implementation of the parameters of the quality of the management decision and its effectiveness (a limit is set, the minimum permissible efficiency, for the sake of which it is worth taking on the solution of the problem), the factors are analyzed external environment influencing the quality and effectiveness of the solution.
One of the conditions for improving the quality and efficiency of management decisions is to ensure multivariate decisions, that is, at least three organizational and technical options for performing the same function to achieve the goal should be worked out.
Alternative options for management decisions are presented in a comparable form for the following factors:
- - the effect of time (time to implement projects or investment);
- - the quality factor of the object;
- - factor of the scale (volume) of production of the object;
- - the level of development of the object in production; method of obtaining information for making management decisions; condition for the use (operation) of the object;
- - inflation factor;
- - risk factor and uncertainty;
The number of factors taken into account is determined by the specific situation. The effectiveness of management decisions is increased by analyzing the mechanism of action in specific situations of the following - economic laws:
- - the law of dependence between price and supply;
- - the law of supply and demand;
- - the law of increasing additional costs;
- - the law of diminishing returns;
- - the law of the economic relationship of costs in the spheres of production and - consumption;
- - the law of efficiency of production scale;
- - the law of saving time;
- - the law of competition and antitrust laws.
The effectiveness and quality of management decisions are determined, first of all, by the validity of the methodology for solving problems.
The quality of the management decision at Obuv Foma LLC is determined by a set of parameters that satisfy a specific consumer, ensuring the reality of its implementation and, ultimately, by the amount of profit received by the enterprise.
Introduction
The relevance of the topic is determined by the fact that the life process of each organization is associated with the process of continuous change and development. The organization can realize its goals only if its changes are adequate to the changes and requirements of the existing economic environment of market relations.
For state of the art science is characterized by a transition to a global consideration of the degree of elaboration of the problem "Technologies for making managerial decisions", a lot of works are devoted to research issues. Basically, the material presented in the educational literature is of a general nature, and in numerous monographs on this topic, narrower issues of the problem "Technology of managerial decision-making" are considered. However, it is required to take into account modern conditions in the study of the problems of the designated topic.
The high significance and insufficient practical elaboration of the problem "Technology of SD adoption on the example of a commercial enterprise" determine the undoubted novelty of this study. Further attention to the issue of "Technology of SD adoption" is necessary in order to use modern technologies making managerial decisions is important for a manager, one of whose main professional skills is the ability to make effective managerial decisions. And in acute competition, all other things being equal, those organizations that have put themselves at their service are achieving success, developing and surviving steadily. additional features provided by technologies for making management decisions.
The topic of this work is the technology of making managerial decisions on the example of the trading enterprise CJSC "Vneshtorgsib - M"
The object of the research is the activity of the wholesale and retail enterprise CJSC "Vneshtorgsib - M".
The subject of the research is the development of management decisions at the enterprise.
The purpose of the thesis is to study and evaluate the experience, the development of effective technologies in the preparation, adoption and implementation of management decisions, as well as the development of recommendations for their improvement.
To achieve this goal, it is necessary to solve the following tasks:
1. To reveal the theoretical foundations of the development of management decisions.
2. Identify the problems of developing management decisions.
3. Investigate the development of management decisions at CJSC Vneshtorgsib - M.
4. Suggest ways to improve the development of management decisions at CJSC "Vneshtorgsib - M".
The following research methods are used in the thesis: theoretical analysis of documentary and literary sources, document analysis, interview. The research material obtained was substantially supplemented by such a method as included observation.
Knowledge. Scientists-economists and practitioners I. Ansoff, H. Wissema, P. Drucker, M. Porter, G. Simon, A. Strickland, S. Fisher, etc. V.V. Glushchenko, A.G. Ivasenko, I. D. Ladanov, A.E. Saak, L.E. Sokolova and others. Consideration of the problems associated with the adoption of managerial decisions was paid attention to EI. Brazhko, E.P. Golubkov, O.S. Vikhansky, I.L. Kardanskaya, L.I. Lukicheva, R.A. Fatkhudinov, E.Yu. Khrustalev, L.P. Yanovsky and others.
From foreign authors who worked on the problem under study: T. Boydell, N. Winner, F. Kotler, R.D. Lewis, M.H. Mescon, M. Albert, F. Hedoury, F. Harrison et al. Practical significance. The research methodology and results can be useful for organizing the types of service industries. The developed recommendations make it possible to improve and improve the system of making managerial decisions at the enterprise CJSC "Vneshtorgsib - M".
The sources of information for writing a work on the topic "Management decision making technology" were the basic accounting and reporting information on the enterprise CJSC "Vneshtorgsib - M" for 2004-2007.
The practical significance of the work lies in the fact that the developed recommendations allow us to improve and improve the system of making management decisions at the enterprise CJSC "Vneshtorgsib - M".
Work structure. The research consists of an introduction, three chapters and a conclusion and a bibliography. The introduction substantiates the relevance of the topic choice, sets the goal and objectives of the research, describes the research methods and sources of information.
Chapter one reveals general issues, reveals the historical aspects of the problem "Technology of making managerial decisions". The basic concepts are determined, the relevance of the sounding of the questions "Technology of making managerial decisions" is determined.
The second chapter discusses in more detail the content and modern problems "Technology of making management decisions".
Chapter three is of a practical nature and on the basis of individual data an analysis of the current state is made, as well as an analysis of the prospects and development trends "Technology for making management decisions".
Chapter 1. Theoretical foundations of the development of management decisions
1.1 The essence and characteristics of management decisions
There are many definitions and interpretations of the concept of "management decision". Here are some of them:
1.Management decision is the result of analysis, forecasting, optimization, business case and choosing an alternative from a variety of options to achieve a specific goal of the management system.
2. Management decisions are, first of all, the creative and volitional influence of the subject of management, based on knowledge of the objective laws of functioning of the controlled system and analysis of management information about its state, aimed at achieving the set goal.
3. A managerial decision is a choice that a manager must make in order to fulfill the responsibilities of his position. The global goal of developing and making any management decision is to provide a feasible and most effective option for moving towards the goals set for the organization.
4. Management decision is a creative act of the subject of management aimed at eliminating problems that have arisen in the object of management.
5. Management decision is a creative, mental act of the subject of management, which, based on the requirements, goals and emerging tasks and using data analysis and information about the object, determines the program for the subsequent activities of the team and individual employees.
6. Managerial decision - this is one of the necessary moments of volitional action, consisting in the choice of the goal of the action and methods of its implementation.
7. A managerial decision is the result of a specific managerial activity. Decision making is the foundation of management. Each management function is associated with several general, vital decisions that need to be implemented.
8. Management decision is the result of analysis, forecasting, optimization, economic feasibility and choice of alternatives from a variety of options to achieve a specific goal of the management system.
9. A managerial decision is a deliberate conclusion, to take some actions or, conversely, to refrain from them.
One of the basic concepts and components of the actions of entrepreneurship and management is the concept of "decision".
A decision is the choice of an alternative to a certain course of action to achieve a goal.
An alternative is called one option for achieving a goal that excludes another option.
The management decision is the foundation of the management process. To rule is to decide. The term "managerial decision" is used in two main meanings - as a process and as a phenomenon:
· Management decision as a process is the search, grouping and analysis of the required information; development, approval and implementation of management decisions;
· A managerial decision as a phenomenon is an action plan, decree, oral or written order, etc.
The essence of management decisions is associated with the social, economic, organizational, legal and technological interests of the organization (Figure 1.1).
Rice. 1.1 The essence of management decisions
The economic essence of management decisions is manifested in the fact that the development and implementation of any solution requires financial, material and other resources. Therefore, each management decision has its own cost. The implementation of an effective management decision should bring the company direct or indirect income, and an erroneous decision leads to losses, and sometimes to the termination of the company's activities.
The organizational essence of a management solution is that for the development and implementation of SD, the company must have the following capabilities, including:
Form a workable team;
Develop instructions and regulations governing the powers, rights, duties and responsibilities of employees;
Allocate the necessary resources, including financial and informational ones;
Provide employees with the necessary equipment;
Establish a control system;
Constantly coordinate the development and implementation of SD.
The social essence of managerial decisions lies in the mechanism of personnel management, which includes levers of influence on the employee in order to induce him to be active in the team. These levers include:
Needs; - interests;
Motives of behavior; - installations;
Human values.
The legal essence of a managerial decision lies in the strict observance of regulatory legal acts, as well as the charter and other documents of the company itself. Violation of the legislation in the development of SD can lead to the cancellation of the decision, legal responsibility for its implementation.
The technological essence of management decisions is manifested in the ability to provide personnel with the necessary technical, informational means and resources for the development and implementation of SD. When planning the development and implementation of SD, the manager must simultaneously form a technological basis for it.
By means of a solution, the goal, types, scope of activity, rights and responsibilities are established, the actual state of phenomena, objects at a given moment in time, etc., is fixed.
Accordingly, the management decision is reflected in the form of various kinds of documents; for each form of development of a management decision, its own set of implementation forms is used (Figure 1.2).
Rice. 1.2 Sharing forms of development and implementation of management decisions
Describing the reasons, the need to make decisions, it seems possible to highlight the decisions:
1. logically conditioned by the technology of the process;
2. random, the need for which arises if the problem is generated by factors that may or may not appear when the goals are achieved.
Management decisions are usually classified on the following grounds (Fig. 1.3, 1.4).
1. Depending on the degree, managerial decisions that determine the need for development and adoption are divided into programmed, non-programmed.
Highly structured, i.e. resulting from the implementation of a certain sequence of actions and steps;
Weakly structured (unprogrammed) are required in situations that are new to a certain extent, are not internally structured or involve unknown factors.
2. On the basis (nature of the adoption):
Intuitive decisions - a choice made only on the basis of the feeling that it is correct;
Judgment-based, accepted on the basis of knowledge and experience. They are based on a projection of future results. The method guarantees the avoidance of gross errors.
The rational way of solving problems is called the best. It involves the formulation of all possible alternatives, the development of a system of the preferred option.
3.According to the degree of novelty:
Traditional decisions make up about 90% of decisions made in repetitive situations. They are mainly used at the middle and lower management levels.
Decisions made in new situations to solve new problems are called original. They require the collection and analysis of additional information and the manifestation of the innovative abilities of the leader.
4. By the degree of certainty:
5. By nature:
Strategic decisions - decisions regarding a set of actions aimed at achieving the goals of the organization through its adaptation (adaptation) to changes in the external environment.
Current decisions are decisions that develop and clarify promising decisions and are made within a subsystem or stage of one of its cycles, for example, a development cycle.
Operational solutions - solutions covering production processes for the manufacture and supply of lower-level elements, bringing the planned target to specific performers in each division.
6. By functional focus:
Planners - based on a special study to form a conclusion about the possible development and results of any management process;
Organizational - provide for the formation of a new or improvement of the existing structure of company management, as well as a set of administrative measures to organize the implementation of the task;
Activating - to increase the efficiency of the task, they form decisions on activating activities company employees through incentives and mobilization;
Coordinating - when unforeseen in terms of interfering influences appear, they are necessary to harmonize the company's activities;
Control decisions are aimed at ensuring the timely implementation of plans and planned development milestones;
Informative decisions are aimed at familiarizing the initiators and executors of the decision with the information they need, as well as with the intermediate and final results of the assignment.
7. For reasons:
Situational management decisions are caused by events that disrupt the planned course of events. Usually these are the current, day-to-day decisions of the manager. A large number of them indicate an ineffective management process and the possibility of a crisis.
Management decisions by prescription are determined by the relevant regulations.
Program management decisions are long-term and universal in nature, determine the main directions of development, are the basis for more detailed decisions designed to ensure the achievement of the program objectives at each stage of its implementation within a certain time frame.
Proactive decisions are made by managers who occupy a sufficiently high, dominant position.
8. By the degree of regulation:
Regulatory decisions must be implemented and do not imply any initiative.
Guiding decisions determine the possible options for employees' activities, when certain conditions occur.
9. By the number of criteria:
Single-criterion solutions allow evaluating alternatives based on one criterion (indicator), the degree of importance of which may depend on objective conditions or be determined subjectively by the decision maker.
When evaluating multicriteria solutions the system of indicators is used. This creates the necessary difficulties, since it is necessary to select and assess their impact on the final result.
10. By organization:
The individual form of organizing managerial decision-making is characterized by the fact that the leader alone (individually) makes a decision and bears personal responsibility for it.
In a collective form, all team members participate in the decision-making process (based on voting or consensus).
The collegial form of decision-making means that the work on the preparation and adoption of a decision is carried out by a group of specialists authorized for this by a team of employees.
Decisions with quantitative characteristics (budget approval, attraction of investments, setting tariffs for land lease services).
Decisions that do not have quantitative characteristics (the formation of a corporate culture, the solution of personnel issues, the management of public relations) are subjective, since they are determined by the personality of the subject making them.
12. In the direction:
Decisions for influencing the external environment of the enterprise relate to the immediate environment, partners, customers, creditors;
Decisions for influencing the internal environment of the enterprise are associated with the managed system (for example, a change in the staffing table, which will entail a reduction in employees or the development of a new management structure, as a result, a new position of a top manager will appear).
13. By scale:
General - affect the entire enterprise, its production, financial and economic activities. General management decisions determine fundamental changes at the enterprise, as well as the further development of production (computerization of production and management processes, transition to the release of new products, reorganization of the enterprise, etc.);
Private - relate to any subsystems affecting current issues (for example, about discipline, about dismissing an employee, about changing the work schedule of a department, etc.).
14. By the degree of alternativeness:
Certainty - the choice of an alternative in conditions when the exact results of each of the options are known;
Uncertainty - choosing an alternative when it is impossible to assess the likelihood of potential results;
Probabilistic certainty - the choice of an alternative in conditions of ambiguity of the results of the options.
15. By the nature of development and implementation (by style):
Balanced decisions mean that the efforts of the decision-maker to find and evaluate alternatives are distributed approximately equally. These solutions are effective for performers with high classification and high self-esteem;
Impulsive decisions mean that preparing alternatives takes much longer than evaluating, and the decision is subjective and risky. For effective implementation impulsive decisions require a high personal and professional authority of the leader among subordinates and his high charisma;
Inert decisions mean that the process of finding different solutions is slow and uncertain. Such decisions are secondary, and the costs of justifying them significantly exceed the efforts spent on finding options. They do little to motivate staff to implement decisions. Inert decisions are effective in the existing process of management activities, good support from managers at all levels, as well as, if possible, to lobby their interests in the external environment.
Risky decisions are characterized by a higher intensity of work at the stage of searching for alternative options than at the stage of their assessment. Such decisions are characteristic of gamblers - gamblers. These solutions are effective in the general positive attitude of the leader and performers, when a possible failure does not significantly worsen the material and social state of the team. Risky decisions usually insure or use other methods to reduce potential damage; Cautious decisions are characterized by the manager's careful collection of all options, a critical assessment of alternatives, a large number of approvals. Such decisions are effective in resolving problems concerning a person's life and the state of his environment. For example, decisions related to the activities of personnel at nuclear, thermal and power plants
The composition, structure, content and form of management decisions are determined by the specified criteria and classification basis. so, for all their potential value, decisions will remain only good wishes if they are not translated into concrete actions. It is better not to start a business at all than to make unprofitable, if not illegal, decisions solely on the basis that they are well known, convenient, or suit someone.
The main means of management activity that determine the technology of its implementation are information support, organizational management techniques, conditions for management activities (organization of the workplace) and, of course, professional - business, social - psychological and other personal qualities of the subject of activity itself.
1.2 The main elements of management decisions, basic requirements to them
The result of the manager's work is a management decision. The whole activity of the organization depends on what this decision will be, it also depends on whether the set goal will be achieved or not. Therefore, making a decision by a manager always presents certain difficulties. This is due to both the responsibility that the manager assumes and the uncertainty that is present when choosing one of the alternatives.
The main element of each management decision-making process is a problem, which is understood as the discrepancy between the actual state of the controlled object (for example, in the provision of services) with the desired or specified, i.e., the goal or result of the activity. Developing an action plan to resolve the problem is the essence of the decision-making process.
The simplest, "ideal" decision-making scheme in Figure 1.5 assumes that the process is a direct-flow movement from one stage to another; after identifying the problem and establishing the conditions and factors that led to its occurrence, solutions are developed from which the best is selected.
Rice. 1.5 Steps in the decision-making process
A more detailed structuring of the decision-making process is shown in Figure 1.6, where, as part of each of the stages (setting the decision-making problem, forming decisions, choosing and implementing a solution), the procedures necessary to implement the target settings of each stage are highlighted.
So, the basis for the formulation of the decision-making problem is the emergence of a situation that causes the appearance of the problem. The description of the problem situation gives an idea of the factors that need to be carefully analyzed and considered when solving. First of all, it is required to establish whether they are internal or external in relation to a given organization, since the possibilities of influencing these two groups of factors are different.
The internal factors of the environment of wholesale and retail companies, to the greatest extent, include: goals and development strategy, production and management structure, financial and labor resources, procurement and sourcing, marketing, inventory management. They form the enterprise as a system, the interconnection and interaction of the elements of which ensures the achievement of its goals. Therefore, a change in one or more factors simultaneously causes the need to take management measures aimed at preserving the properties of the system as an integral entity.
The first group of external factors is practically uncontrollable on the part of the organization's managers, but has an indirect (indirect) influence on its activities, which must be taken into account. It includes the state of the macroeconomic environment in which a particular industry operates. Usually these are economic, socio-demographic, political, legal and technological factors. For example, the economic state of a country (region) affects the work of an organization through such parameters of the environment as the availability of capital and labor, price levels and inflation, labor productivity, consumer income, government financial and tax policies, etc. Thus, inflation leads to a reduction in purchasing ability and reduces the demand for the products produced by the organization. An increase in the level of prices for products of related industries causes a corresponding increase in production costs in the organization, which results in an increase in prices for its products and can cause an "outflow" of a certain group of consumers. When their incomes decrease, buyers change the composition and structure of consumption, which can also have an impact on demand. The level of scientific and technological development in the country has a strong influence on the structure of the economy, on the processes of automation of production and management, on the technology with which products are manufactured, on the composition and structure of the personnel of organizations and, which is especially important, on the competitiveness of products and technologies. Taking into account numerous and varied environmental factors, choosing the main ones among them and anticipating possible changes in their mutual influence is the most difficult task facing leaders and managers.
The second group of external factors are less susceptible to influence from the managers of the organization. It includes the state of the microeconomic environment, which denotes aspects of the external environment that directly affect the organization due to their close interaction with the internal structures of the organization. In such a business environment, competitors, suppliers, consumers operate, it includes labor markets and financial institutions that initially form the plans and activities of the company.
A necessary element (and parameter) of the management decision-making process is the assessment of those actions that are taken at its various stages.
A managerial decision is a decision made in a trading system and directed to: management of a controlled activity; marketing planning; financial planning; human resource management; interaction with the internal and external environment.
Thus, the decision-making process in retail should be carried out taking into account the characteristics of this area of the economy, as well as the influence of internal and external factors and restrictions. This will help improve the quality and validity of decisions at all levels of government.
At the first stage, the target setting is most often used as a criterion for recognizing a problem, by the deviation from which a problem is judged.
The solution development phase begins with collecting and processing the information necessary to formulate a course of action.
At the stage of choosing and implementing a solution to a problem, various criteria are applied, allowing you to choose acceptable ones from a variety of project proposals, and from them - the most useful or preferable ones for solving the goals of the organization. The quality of management decisions depends on how reasonably they are chosen, and this, in turn, predetermines the competitiveness of the organization, the speed of its adaptation to changes in the economic situation and, ultimately, efficiency and profitability.
Decision makers are called decision subjects. These can be individuals or groups of managers who have decision-making authority. In addition, experts can be involved in the development and decision-making process at all its stages - specialists in specific problems, procedures, stages. Experts can provide significant assistance in setting the problem, in developing possible situations; they can form goals and set constraints, develop options for solutions and assess their consequences, etc. Experts are responsible for their recommendations.
Management decisions developed and made in organizations affect the interests of many people. The leader must be able to explain to the performers, top management, why he made this or that decision. A number of requirements are imposed on the management decision Table 1.1.
Requirements for management decisions and conditions for achievement
| Requirements for SD and the conditions for their preparation and implementation | Conditions for achieving requirements |
| 1. Compliance of SD with the current legislation and statutory documents of the company | 1.Self control 2.control by a lawyer, assistant |
| 2. Whether the managers have official powers (rights and responsibilities) for the PRDD | 1.Implementation of job descriptions 2. Availability of complete and reliable information about departments and services |
| 3. The presence in the text of the SD of a clear targeting and targeting (it should be clear to the performers what the solution being developed is aimed at and what means will be used) | 1.informing each performer of his role in management decisions 2.Formulation for each goal, timeline, resource. |
| 4. Compliance of the SD form with its content | Control by a lawyer, assistant |
| 5. Achievement of timeliness (you cannot rush or be late) | 1.Knowledge and intuition of the leader 2.Real assessment of the situation |
| 6. The absence in the text of the solution of contradictions with oneself or previously implemented solutions | 1.Self control 2.Control by a lawyer, assistant |
| 7. Possibility of technical, economic and organizational feasibility of SD | 1.Conclusion of specialists who understand the problem 2. Conclusion of the company's experts |
| 8. Availability of parameters for external or internal control over the implementation of SD | 1. Operational control 2.Professional audit |
| 9. Taking into account possible negative consequences in the implementation of SD in the economic, social, environmental and other areas | 1. Conclusion of external experts, 2. Risk assessment |
10. Availability of the possibility of a reasonable positive result |
1.set (complex) of calculations for risky events 2. evaluating the true value of this management decision 3. strategic forecasts for the development of the company in the implementation of this decision |
so, the presented diagram of the decision-making process reflects the logic of management activities, and not its complexity. In practice, this process is more complicated and allows not only sequence, but also parallelism of a number of procedures, which can significantly reduce the time for making decisions. It helps to identify important problems of a particular company, as well as the degree of uncertainty in which it operates. The effectiveness of this process largely depends on the methods that managers and leaders use when performing all the necessary types of management work.
1.3 Algorithm and methods for making management decisions
The most important organizational aspect of the development and implementation of management decisions is the organization of the sequence of work required to carry out this process. Here, the type of management that exists in the enterprise is of particular importance.
The theory of algorithms defines the concept of "algorithm" as an exact prescription that determines the process of information transformation. Algorithm for developing solutions - a logical sequence of operations for developing a management solution
Consider possible algorithms for the development and decision-making process for various types of management.
1. With traditional management:
Identifying the problem;
Collection of information;
Analysis of information;
Identification of the problem with the previous one;
Forecasting by analogy;
Evaluation and verification of solution options;
Acceptance, registration, communication to the executors of the decision, its implementation, control of implementation.
Thus, decision making in traditional management is based on the study of past experience in solving similar problems, as well as predicting the consequences by analogy with the previously observed consequences. These features leave their imprint on the decision-making algorithm, which includes stages associated with identifying a similar problem and predicting results by analogy with those already obtained.
2. With system management:
Identifying the problem;
Collection of information;
Analysis of information about the system as a whole and about the relationships of its elements;
Diagnosing the problem;
Determining the goals of managing the element when solving a problem at the system level;
Development of criteria for evaluating the effectiveness of the solution;
Development of options for possible actions on the subsystem, which is the source of the problem;
Predicting these actions for the system as a whole;
Assessment and verification of these actions;
Acceptance, registration, communication to performers, execution, control of execution.
Thus, in system management, when understanding an organization as a set of interrelated elements, decision making is based on the analysis of information about the system and its components, as well as predicting the consequences for the elements of the system and the system as a whole.
3. With situational management:
Identifying the problem;
Collection of information about the situation;
Analysis of information about the situation;
Diagnostics of the problem and situation;
Determination of the objectives of managing the situation when solving the problem;
A list of possible actions to resolve the situation, forecasts of their consequences;
Verification, assessment of solution options;
Acceptance, registration, communication to performers, execution, control over the implementation of decisions.
The situational approach focuses on the fact that the suitability of various control methods is determined by the situation, therefore, the decision-making algorithm includes the stages of collecting and analyzing information about the situation, determining the goals of managing the situation when solving the problem, and predicting the consequences of control actions for the situation.
4. With social and ethical management:
Collection and analysis of information about the managed object (about problems and how they were solved);
Definition of the problem;
Determining the goals of solving the problem;
Development of criteria for evaluating an effective solution;
Prediction of consequences for different solutions;
Development of criteria for an optimal solution;
Verification of options;
Choosing the best solution;
Registration, communication to performers, execution, control.
In socio-ethical management, special attention in decision-making is paid to taking into account the permissible and not permissible consequences of options for control actions for various parameters.
5. With stabilization management:
Identifying the problem;
Collecting information about changing parameters;
Analysis of information;
Diagnosing the problem;
Determination of management objectives when solving a problem;
Development of criteria for evaluating a solution;
Study of the dynamics of the parameters of the control object;
Determination of the time during which the object can still be stably controllable;
Allocation of the time available for the preparation and execution of decisions to stabilize the controlled object;
Development of solution options;
Forecast of the consequences of their application;
Assessment of the implementation of various options;
Choosing the best option;
Acceptance, registration, communication to performers, execution, control.
Naturally, in order to solve specific problems using one or another type of management, these algorithms can be changed in accordance with the specifics of a specific problem.
In the process of developing and making management decisions, a decision-maker can apply various methods that directly or indirectly contribute to the adoption of optimal decisions according to various criteria.
In the literature on management and decision-making technology, there are different approaches to the classification of methods. In this work, the classification according to the degree of formalization is adopted: non-formalized, formalized and combined. The criterion for referring to a particular group is the use of quantitative methods of information.
Non-formalized (heuristic methods) decision making is distinguished by a creative approach to finding alternatives, they are based on the analytical abilities of the decision maker.
The advantage of non-formalized methods is that they are applied quickly. Disadvantage - the methods do not always guarantee the choice of error-free solutions, intuition can let the manager down.
Figure 1.8 shows the characteristics of a sample of non-formalized methods for developing management decisions.
Rice. 1.8. Informal methods for making management decisions
Gordon's method. The essence of the method: the formation of a working group of non-specialists on the problem under consideration. Purpose and conditions for the application of the method: to overcome the established ideas in solving the problem under consideration. Features of the method: use non-traditional approaches to solving the problem.
Motivational research method. Essence: the most important type of marketing research (mainly qualitative), which consists in studying the motives for buying a certain product / service on the unconscious, subconscious and conscious levels of the psyche of the buyer. Purpose and conditions for the application of the method: to improve the marketing policy of the company, in order to increase the demand for goods / services.
Method of morphological analysis. Essence: Possible combinations of solutions to the problem are identified and then explored. A morphological matrix can be used, where the solutions are located by the sinks, and the elements of the problem itself by the columns.
Consumer expectation model. The bottom line: the model is a forecast based on the results of a survey of the organization's customers. They are asked to assess their own future needs as well as their new requirements. By collecting all the data obtained, the manager can accurately predict aggregate demand.
Round table method. Essence: in accordance with the method, a special commission, which is part of this round table, discusses the relevant problems in order to harmonize opinions and develop a common opinion.
Inventory method. Essence: drawing up a list of difficulties standing in the way of solving this problem, discussing options for eliminating or overcoming barriers in making and implementing a decision.
The formalized methods of developing solutions are based on a scientific and practical approach that offers the choice of optimal solutions using EMMM and computers. This can also include statistical methods, they are based on the use of information about the past experience of the organization in any field of activity for development and implementation and are implemented by collecting, processing and analyzing statistical materials both obtained as a result of real activities and artificially generated by mathematical modeling on a computer.
Balance method. Essence: a method that allows you to make balance comparisons, linkages. For example, income and expense, costs and profits are compared and the most profitable option is selected.
Histogram method. The bottom line: an illustration of the frequency of occurrence of individual parameter values appears in the form of a histogram. In it, for each value of the parameter (horizontally), the number of corresponding cases or their share in the total number of cases is shown (along the ordinate). The histogram shows the frequency of occurrence of the average values. Different solutions can be chosen, but more often the most probable ones are chosen.
Game theory method. The essence of the method: assessing the impact of the decision taken on competitors. Purpose and conditions of application of the method: it is used to determine the most important and requiring consideration of factors in a decision-making situation in a competitive environment. Features of the method: it is not used so often due to the complexity and dynamism of the external environment.
Factor analysis method. Essence: the analysis allows for the maximum possible accounting of a set of variables that characterize an object and the relationship between them. In this case, the forecaster is forced to seek a compromise between the number of variables in the description, reflecting the completeness of the forecast, and its complexity, labor intensity.
Functional cost analysis method. The essence of the method: identification of areas of imbalance between the functions of the object and the costs of them. Purpose and conditions for the application of the method: it is used to select solutions and optimize the costs of performing the functions of an object without compromising their quality. Features of the method: has a high practical utility.
IDEF modeling method. The essence of the method: analysis and development of systems. Purpose and conditions for the application of the method: it is used for modeling and analyzing the activities of enterprises, since it provides a rich set of opportunities for reengineering business processes. Features of the method: the method is based on structured analysis and development technology.
Combined methods for developing management decisions combine elements of non-formalized and formalized methods, shown in Figure 1.11.
SWOT analysis method. Essence: the SWOT analysis methodology involves the establishment of the strengths and weaknesses of the internal environment of the organization, as well as the identification of the opportunities and threats of its external environment. Establishing chains of links between these parameters allows you to develop strategic directions (goals) for the development of the organization.
Delphi method. Essence: analyzing the situation by generating ideas, discussing them, evaluating and developing a collective point of view. Purpose and conditions for the application of methods: it is used to discuss the problem that has arisen and to establish the main factors that determine its further development. Features of the method: high requirements for the level of qualifications and competence of the leader who heads the meeting of experts.
Decision tree method. The bottom line: This is a schematic representation of a decision-making problem. Like the payoff matrix, the decision tree gives the manager the ability to “take into account different courses of action, correlate financial results with them, adjust them according to their assigned probabilities, and then compare alternatives”. The concept of expected value is an integral part of the decision tree method.
Brainstorming method. The bottom line: This method is the most well known of all group methods of using creativity. Brainstorming is applicable to a very wide range of problems. However, it is especially useful in diagnosing situations and proposing alternatives. The main stages of using the brainstorming method:
1. A small group is formed for work, preferably no more than eight people; 2. A chairman is elected to coordinate the activities of the group. The task of the secretary is to ensure that all ideas put forward are registered; 3. All members of the group get acquainted with the situation; 4. The leader of the group gives a short commentary and states the purpose of the work; 5. As a result individual work group members put forward the maximum number of ideas in a limited time (usually half an hour); 6. All ideas must be registered; 7. The use (not copying) of the ideas of other group members is encouraged; 8. Discussion or criticism of the ideas put forward is not allowed. This rule is especially important in brainstorming situations where it is very easy to show disapproval by verbal or non-verbal means; 9. After the completion of the stage of proposing alternatives, they are discussed and evaluated. At the same time, it is possible to put forward new ideas, which can be combinations, generalizations of previously put forward ideas, or completely new ideas.
The method is nominally group-based. Essence It differs from other group methods in that the stage of evaluating individually put forward ideas is regulated in more detail. The nominal group method includes the following main stages.
1. Members create independent lists of ideas; 2. Each member of the group describes one of their ideas to the whole group; 3. Once all ideas are listed, they are discussed and evaluated by the group; 4. To reach the final decision, the members of the group vote separately for each of the ideas put forward.
Multistage survey method. The bottom line: when using the multi-stage survey method, each expert should be given an assessment in a predetermined scale in the interval, or the objects should be ordered by decreasing their value - an ordinal ordering of a set of elements. To obtain a high-quality forecast, a number of requirements are imposed on the participants in the examination:
High level of general erudition;
Deep specialized knowledge;
The presence of scientific interest in the object under study in the absence of material interest in this area;
Research experience in this area.
An important element is the anonymity of the experts. It helps to avoid "pressure of authority", the emergence of interpersonal conflicts based on differences in status or social coloring of opinions.
Forced links method. The essence: This method is based on the connection of ideas, but the degree of freedom is limited to the objects in question, which are usually chosen arbitrarily. Often, participants in the discussion turn to areas that they have never considered before. Forced linking is particularly useful in situations where new uses for existing products or services are sought.
Payment matrix method. The essence of the method: evaluation and comparison of alternatives according to several criteria. Purpose and conditions of application of the method: in conditions of the need to take into account several parameters when evaluating alternatives. Features of the method: the validity of the choice of criteria for achieving strategic goals is important.
So, the values of the decision will remain only good wishes, if they are not embodied in concrete actions. The methods can be universal, suitable for any problem, and can be specific. Which method to use depends on the real content of the problem, and not on the knowledge, desire and skill of the manager or employee. It is better not to start a business at all than to accept unprofitable, if not illegal, methods just because they are well known, convenient, or suitable for someone.
So, for successful problem solving:
First, timely notice and analyze the problem in order to find out what led to its occurrence, and in fact strive to solve it.
Secondly, do not waste time on unnecessary decisions that do not affect the efficiency of the company.
Third, constantly assess the effectiveness of the decision-making process, and subsequently the implementation of the decision.
Fourth, do not make multiple decisions on the same issue.
Fifthly, to involve employees related to them in the decision-making process already at the earliest stages of work, taking into account the correspondence of their qualifications to the degree of complexity of the problem; train them as necessary and remember to reward for their successes.
Decision making technology - aggregate scientific methods, models and techniques for developing and making management decisions.
Chapter 2. Experience in the adoption of management technologies on the example of the company CJSC "VNESHTORGSIB - M"
2.1 Characteristics of the enterprise and the mechanism for making management decisions at the enterprise CJSC "VNESHTORGSIB - M"
CJSC firm "Vneshtorgsib-M" has been operating in the Russian market since 1993. Since its inception, the company has focused on the supply and trade of imported goods.
Firm "Vneshtorgsib - M" "is the official representative of the German trade mark" PAPSTAR "- the only large-scale project of goods for a cozy interior, festive table, cocktail and buffet table, picnics and holidays, aroma line in Russia.
The objectives of the creation of the company are: meeting the needs of individuals and legal entities in the products (works, services) produced by the Company; Receiving a profit.
The mission of CJSC Vneshtorgsib - M is to meet the demand of buyers by providing them with quality and related products at affordable prices.
In CJSC "Vneshtorgsib - M" at this time there are the following divisions:
1.Wholesale base
2. Administration, located on the street. Kotovsky 5
3. Shop "Gifts" on the street. Ordzhonikidze 27
4. Shop "Gifts" on the street. Kotovsky 5
5. Shopping center"Podmoskovye" opened in July 2006, the format of a cash and carry trading center.
6 Specialized station for renting and renting residential trailers of the Hobby brand, Germany and mobile homes of the Hymer brand,
Germany, "Camp-Let" trailers, tents, Denmark, as well as their repair. Has been working since June 2007.
Figure 2.12 shows the share of Vneshtorgsib-M CJSC activities in the total volume.
Figure 2.12 Share of Vneshtorgsib - M CJSC activities in the total volume
The positive advantages in terms of internal resources are the following features:
The company has a high level of professionalism, which is important, as the desire of consumers to have an unlimited choice in the goods and services presented to them.
A positive factor is the presence of a developed logistics infrastructure, which allows planning stocks and delivering on time.
The enterprise has partially implemented comprehensive automation of business processes, automation of business management operations in accounting departments and stores, allows making operational management decisions and adequately responding to market changes, implemented a single document flow that accelerates business operations.
The assortment of the investigated enterprise is represented by the following commodity groups in table 2.2:
Table 2.2 Assortment of goods presented in the subdivisions of CJSC "Vneshtorgsib - M"
A lot of attention is paid to the policy of assortment formation at the investigated enterprise - a constant assessment of the completeness and stability of the assortment is carried out.
When forming the assortment, the CFO of CJSC Vneshtorgsib - M is guided by the demand of the end consumers of the products. The enterprise CJSC "Vneshtorgsib - M" strives to satisfy the needs of its customers.
In order to activate and stimulate sales, Vneshtorgsib - M CJSC uses advertising and public relations. Advertising spend is currently capped at 3% of revenue generated.
The main goal that Vneshtorgsib-M is recommended to pursue when organizing its own work can be summarized as follows: to ensure that the company's advertising policy meets the consumer needs of potential buyers.
The organizational structure is presented in more detail in Appendix 1.
The functions of the head office are direction and control, the entire decision-making process is concentrated in the head office.
In accordance with the current functional structure of enterprise management, the following composition of the main functions and services that ensure their implementation is approved, in more detail can be found in Appendix 2:
· General manager
Involved specialists - lawyer, translator, technical staff, security service.
· financial department- CFO, finance manager;
· Accounting department - chief accountant, accountant, senior cashier;
· HR department - head of HR department - clerk;
· Trade department - commercial director; Deputy Commercial Director; manager for work with wholesalers, manager for work with retail divisions
Shops - department directors, section managers, senior salesperson, sales consultants
· Wholesale base - director, commodity expert, sales consultant, driver, mechanics.
So, let's give a brief description of the functional responsibilities of employees of the enterprise and departments.
General Director - he is at the head of the company, without a power of attorney represents on behalf of the Company; represents the interests of the Company in all Russian and foreign institutions, enterprises and organizations; concludes transactions on behalf of the company, except for those, the conclusion of which is attributed to the competence of the general meeting of shareholders, the Board of Directors and the Management Board of the Company; concludes employment contracts(contracts) with employees of the Company, with the exception of members of the Board of the Company; issues powers of attorney; issues orders and instructions that are binding on all employees of the Company.
Financial Director - is the right hand of the commercial director, develops marketing policy at the enterprise based on the analysis of consumer properties of the products sold and predicts market demand and market conditions.
Commercial director - this person on the scale of this company performs a large number of functions that were very interesting to me, as the future manager of the organization. Since he shoulders the entire burden of the direct process of managing the goods movement, drawing up primary documentation, working with personnel (managers), organizing and holding meetings and presentations. And also, drawing up commercial offers, managing money spent on advertising companies, business correspondence etc.
Table 2.3 Functional structure of CJSC "Vneshtorgsib - M"
| Position | Functions |
| Interpreter | Helps in negotiating with foreign companies, makes a transfer to the goods. |
| Lawyer - consultant | Development of legal documents, legal assistance to the structural divisions of the company (shops) in preparing responses to claims. |
| Financial department | Carries out the development of financial policy at the enterprise based on the analysis of consumer properties of the products sold and predicts market demand and market conditions. The department organizes the development of a strategy for conducting advertising events in the media with the help of outdoor, light, electronic, postal advertising, advertising on transport. |
| Accounting department | The department ensures the maintenance of the organization's records, which are necessary both for internal management purposes and for presentation to external users. The accountant reports to the general director on the data of the annual report, and submits a statement of financial results. The director makes decisions on the results of the enterprise, decides on the target distribution of profits, the amount of funds, reserves. |
| Human Resources Department | Manages the work of staffing the enterprise with workers and employees of the required professions, specialties and qualifications in accordance with the goals, strategy, and profile of the organization, the changing external and internal conditions of its activities. employees of the enterprise and their families. |
| Information technology department | Competent and accurate writing of new codes and names of goods, processing of documents in a single database. Correspondence with foreign partners. |
| Sales Department | Carries out activities for the supply and sale of products in order to increase the profit of the enterprise; plans and analyzes sales, takes measures to increase turnover; develops and implements measures to compensate for the decline in sales for seasonal groups of goods. Draws up contractual relations, orders goods, monitors underdelivery and re-grading of goods; promptly notifies suppliers about re-grading and non-delivery of goods, requests certificates; makes an analysis of seasonal, calendar and other factors affecting fluctuations in demand. |
| Wholesale base | Carries out activities for the supply of products to the retail departments of the organization. Works with large wholesalers, by bank transfer. |
| The shops | They carry out activities for the sale of goods at retail, and work with small wholesale buyers. |
so, at this enterprise there is a functional principle of construction and specialization of the management process according to the functional subsystems of the organization. The functions of the head office of Vneshtorgsib - M are in the direction of activities and control, the entire decision-making process is concentrated in the head office. In CJSC Vneshtorgsib - M, the final result is relegated to a secondary plan, due to the fact that each service works not to obtain it, but to fulfill its “mechanical” duties.
To increase the competitiveness of the enterprise, CJSC Vneshtorgsib - M, it is important to have clearly defined and set goals and objectives, since it is a well-set goal that will affect the efficiency of the enterprise. It is also necessary that each division of the enterprise sets a specific goal for itself, which, together with others, will help achieve a common goal. To achieve the goals of the enterprise, each division performs the corresponding tasks, respectively, the tasks also play a significant role in the internal structure of the enterprise.
The existing technology for making and executing decisions does not allow bringing the tasks of the upper level (profit, implementation, saving resources) to all lower divisions.
2.2 The process of making management decisions at the enterprise CJSC "VNESHTORGSIB - M"
Management decision making is based on certain documentation. All documents that are circulated in the document management system of CJSC Vneshtorgsib - M are divided as follows and are presented in Appendix 3.
The decision-making process is reflected in all aspects of management. Management activities in terms of the formation and implementation of solutions at the enterprise CJSC "Vneshtorgsib - M" consists of the following stages:
1. Preparation of a management decision
2.Ensuring procedures for making and making management decisions
3. Implementation of a management decision
4. Planning a management decision
5. Control over the implementation of the decision
Table 2.4 Distribution of powers at the stages of decision-making technology in CJSC Vneshtorgsib - M
As can be seen from the stages of the process, management decision-making strongly depends on the personal factor, since, in fact, only one person, the general director, makes decisions in the company.
Using the management matrix, you can illustrate the level of distribution of powers in making management decisions in the enterprise.
"1" indicates actual liability.
"2" is a general guideline.
"3" - the need to consult.
"4" - "opportunity" to consult.
"5" - it is necessary to inform
Table. 2.5 Allocation of powers in decision-making
| Director | Inform. Department | Fin. Department | Accounting department | Apparel of personnel | Sales Department | Subdivisions | |
| Activity planning | 1 | 5 | 3 | 3 | 5 | 3 | 5 |
| Analysis of activities | 1 | 5 | 2 | 3 | 5 | 3 | 5 |
| Financial planning | 2 | 5 | 1 | 4 | 5 | 5 | 5 |
| Accounting | 2 | 5 | 2 | 1 | 5 | 3 | 3 |
| Marketing planning | 1 | 5 | 2 | 2 | 5 | 2 | 5 |
| Supply of the company with goods | 2 | 5 | 3 | 5 | 5 | 5 | 4 |
| Documentary registration of trade and technological operations | 1 | 5 | 3 | 4 | 5 | 4 | 5 |
| Human Resource Management | 1 | 5 | 4 | 5 | 3 | 4 | 4 |
We will assess the level of decision-making using a 5-point system (see Table 2.6).
Table 2.6 Assessment of the level of decision-making by the personnel of the enterprise
| Decision maker | Assessment of the quality of decision making | Explanations |
| Director | 3 | Too authoritarian decisions, rarely uses the opinions of other specialists |
| Chief Accountant | 3 | |
| CFO | 4 | |
| Commercial Director | 4 | Attempts to be creative, limited by the power of the director |
| Head of HR department (clerk) | 3 | The solutions are template, based on the instructions of the CEO |
| Division directors | 3 | The solutions are template, does not consider other alternatives and possibilities |
| Sales staff | 3 | They do not show independence, rely on the instructions of the general director, directors of divisions |
so, as can be seen from the process of making managerial decisions, decision-makers partially show attempts at a creative approach, but basically the whole process is implemented on the implementation of a specific decision made by the CEO. The decision-making leadership process at CJSC Vneshtorgsib-M is authoritarian. The adoption of managerial decisions strongly depends on the personal factor, since in essence decisions in the company Vneshtorgsib - M are made by only one person, the General Director
There is no informing the staff about the current results of the enterprise, the employees are informed about the changes after the fact.
2.3 Typical problems of the enterprise CJSC "VNESHTORGSIB - M"
The ineffectiveness of the existing decision-making mechanism at the Vneshtorgsib-M enterprise is evidenced by the fact that the enterprise has an outdated management system.
The retail industry plays a big role in our life. Consequently, trade and retail companies are commercial organizations that sell goods and services to the consumer for personal and household consumption. Retailers provide goods and services only by the piece, their customers are end users who buy goods and services for personal use and not for resale to third parties.
As a service industry, retail must rely on its employees to introduce stores to the consumer, creating important points of contact with them. Therefore, personnel costs should be one of the most important expense items in the industry. However, the retail industry has a poor reputation as a job creator. Retailers must provide services to people when the services are needed, which increases the length of the working day and working week in the industry.
Accordingly, one of the problems of JSC "Vneshtorgsib - M" is the lack of qualified sales personnel. There is a constant turnover of salesmen - consultants in the company, so after the new year four salespeople quit at once.
In the course of the work, an oral survey of employees of the studied organization was carried out. 26 out of 36 employees were interviewed.
Let's analyze the information received.
The amount of wages.
80% of the respondents noted average satisfaction with the size of their wages. Material incentives for employees should be increased by raising wages or organizing a system of bonuses and bonuses to raise the indicator.
Prospects for professional and career growth.
The survey showed that more than half of employees do not see growth prospects in this organization.
Management should show a strong interest in the growth and progress of employees. This can be expressed in the fact that the employee will be entrusted with more complex work, it can be delegated to the employee more responsibility for the performance of certain work.
Relationship with the immediate supervisor.
80% of the respondents answered that they were not satisfied with this indicator.
The importance and responsibility of the work performed.
Only 40% of the interviewed workers are satisfied with this indicator. This is due to the small number of staff. It is important to understand that the mistake of even one employee can affect the financial position of the company.
Relationships with colleagues at work.
60% of the respondents answered that they are quite satisfied with this indicator. In the future, the organization should implement activities aimed at maintaining good relationships between employees.
Opportunities for self-reliance and initiative in work.
All respondents answered that they were not satisfied with this indicator. The General Director of CJSC Vneshtorgsib - M should be given more initiative in the duties performed by employees.
CJSC "Vneshtorgsib - M" still to some extent manages to compete with large firms and federal operators, because of the ability to set low prices, being an official representative, because of the high quality of goods and shops located in the city center. And keep your market niche.
Important for the formalization of expert information is the expert's ability to compare and evaluate the possible values of the features of the object of analysis by assigning a certain number to each feature. Depending on the scale on which these preferences are set, expert assessments contain more or less information.
In general, it is assumed that the opinion of a group of experts is more reliable than that of an individual, i.e. that two groups of equally competent experts are more likely to give similar answers to a series of questions than two individuals.
The experts were asked to assess the strengths and weaknesses of the enterprise. At the first stage of the analysis, the experts estimated the importance of each of the listed parameters for the industry. The weight of a parameter characterizes its importance, priority, in the total set of indicators.
Table 2.7 Analysis of the strengths and weaknesses of CJSC "Vneshtorgsib - M"
Components of the internal environment |
The effectiveness of the components of the environment | Importance | |||||||
| neutral | |||||||||
| Marketing: | |||||||||
| Organization and product reputation | – | – | + | – | – | + | – | – | |
| Market share | + | + | |||||||
| Quality of goods | + | – | – | – | – | + | – | – | |
| Production costs | – | – | – | + | – | – | – | – | |
| Distribution costs | – | – | – | + | – | – | + | ||
| Promotion efficiency | – | – | + | – | – | + | – | – | |
| Sales force efficiency | – | – | – | – | – | + | – | ||
| Finance: | – | ||||||||
| Financial stability | – | – | – | + | – | – | – | – | |
| Debt | – | – | + | – | – | + | – | ||
| Stock level | – | – | + | – | – | + | – | ||
| Share price | – | – | + | – | – | + | – | – | |
| Innovation level | – | – | + | – | – | + | – | – | |
| Financial Accounting | – | – | – | + | – | + | – | – | |
| Organization and personnel: | – | – | – | – | – | – | – | ||
| Entrepreneurial orientation | - | - | + | – | – | + | + | – | |
| Management organization level | – | – | + | – | – | - | + | – | |
| Leadership qualifications | – | – | + | – | – | + | – | – | |
| Personnel qualifications | – | – | – | + | – | + | – | – | |
| Rational distribution of rights and responsibilities | – | – | – | + | + | – | + | - | |
| System of values: | |||||||||
| The presence of traditions, symbols, rituals | – | – | + | – | – | + | – | – | |
| Motivation system | – | – | – | + | – | + | – | – | |
| Psychological climate in the team | – | – | – | + | + | – | – | ||
The external environment is extremely important for commercial enterprises. To present it, let us briefly describe the main parameters of the external environment, which also affect the enterprise CJSC "Vneshtorgsib - M" (Table 2.8).
Table 2.8 External environment of the enterprise CJSC Vneshtorgsib - M
| Macroenvironment |
The tax burden is high and does not allow the business to actively develop High customs duties, registration and licensing of the market Inflation is picking up The political situation in the country has stabilized There are many unemployed in society, including in the industry Quality characteristics are constantly improving |
| Immediate environment |
Inability to maintain the matrix of goods imported from Europe due to the constant changes in the assortment by manufacturers Buyers are sensitive to price changes Growth of incomes of the population and firms The time schedule for the delivery of goods is determined depending on the type of product and ranges from one to several months Entering the market of competitors at lower costs |
Using the matrix "importance of effectiveness" on the table, based on the results of the analysis, we will compose the highest and lowest importance that is worth paying attention to (Table 2.9)
Table 2.9 Importance-effectiveness matrix
| Importance | Efficiency | |
| low | high | |
| high | Requires special attention Production costs; Distribution costs; Financial instability; Motivation system; The psychological climate in the team. |
Keeps high Product quality; Availability of exclusive products; Long-term contracts with key suppliers and exporters |
| low | Low priority Reducing the crime situation in the country; Customs legislation remains unchanged; Lack of management training for a number of managers. |
Excessive focus on insignificant factors Entrepreneurial orientation Changing customer needs and tastes |
so, the level of decision-making at the enterprise is low, this is reflected in its financial condition. It is necessary to improve the financial result, increase the market share and the efficiency of the management system as a whole. For this, first of all, the enterprise needs to improve the development and decision-making system.
Chapter 3. Ways to improve the technology of managerial adoption at VNESHTORGSIB - M CJSC
It is recommended for Vneshtorgsib - M to: - introduce into management the decision making algorithm for situational management, described in clause 1.3; - to distribute responsibility for the collection and analysis of information about the situation; - to involve employees of the firm in decision-making, with the granting of them greater powers; - make decisions using various methods of management decision-making technology. We will illustrate the application of the above measures by assessing the increase in the efficiency of financial accounting.
3.1 The effectiveness of management decisions at CJSC Vneshtorgsib-M
Evaluation of the effectiveness of a management decision is determined not only by its validity, but also by the degree of its implementation in accordance with the requirements of the decision maker.
Effectiveness comes from the word "effect", which means the impression someone makes on someone else. This impression can have organizational, economic, psychological, legal, ethical, technological and social connotations. The effect can be observed or shaped.
Management of the effectiveness of management decisions is implemented through a system of quantitative and qualitative indicators, norms and quality standards.
The efficiency of the trading enterprise is ensured by the successful implementation of services. The resources of the enterprise and the requirements for profitable operation to a certain extent limit maneuvering, both in the range of services and in prices for them. But it is precisely the focus on customer demand and its active formation that should determine the use of available resources.
The ratio of the result and costs characterizes the effectiveness of any activity or phenomenon. It can be positive or negative. Thus, we can talk about organizational, economic and other efficiency.
In our case, we will talk about the effectiveness of financial results.
The trading activities of CJSC Vneshtorgsib - M are divided into main and management and auxiliary. The main activity involves the sale of goods, works and services. Auxiliary, carries out repair and reconstruction, construction of buildings, structures; repair of official vehicles, supply of materials necessary for the operation of the enterprise, etc. The manager performs regulatory and control functions.
Let's pay attention to the main trading activity and consider the dynamics of changes in trade turnover in the table over the past four years.
Table 3.10 Changes in the turnover of the company CJSC "Vneshtorgsib-M"
| Indicator, thousand rubles | 2004 | 2005 | 2006 | 2007 |
| 1 | 2 | 3 | 4 | 5 |
| Turnover | 111945 | 134577 | 162111 | 195395 |
| 1st quarter | 17962 | 47652 | 26979 | 25296 |
| special services station | - | - | - | 6659 |
| 2 quarter | 26744 | 59911 | 43189 | 47200 |
| special services station | - | - | - | 9100 |
| 3 quarter | 29784 | 13572 | 45374 | 41617 |
| special services station | - | - | - | 9600 |
| 4th quarter | 37456 | 44214 | 46570 | 45783 |
| special services station | - | - | - | 10140 |
| Costs including: | 109480 | 133494 | 162038 | 196143 |
| - cost of goods | 43423 | 51167 | 61400 | 74035 |
| - materials used in the repair | - | - | - | 12166 |
| - rent and utility bills | 6030 | 6210 | 6320 | 7125 |
| - administrative | 4250 | 7145 | 9560 | 8956 |
| - remuneration of employees | 29545 | 32457 | 34120 | 43652 |
| - taxes | 9548 | 9231 | 10250 | 12511 |
| - nutrition | 2103 | 2468 | 2576 | 2874 |
| - acquisition of fixed assets | 487 | 1644 | 3674 | 2548 |
| - communication, information services | 316 | 531 | 562 | 463 |
| - maintenance of vehicles | 1023 | 1455 | 1987 | 2145 |
| - general trade | 855 | 1520 | 1987 | 2650 |
| - technological costs | 1020 | 1999 | 2630 | 2880 |
| - transportation of goods | 3567 | 3658 | 5012 | 4950 |
| - general business needs | 410 | 623 | 755 | 987 |
| - construction | 6903 | 13386 | 21205 | 18201 |
| Financial results | 2465 | 1083 | 73 | -748 |
Considering the dynamics of sales, we note that the main demand for goods and services offered to the consumer falls on the second, third and fourth quarters of the year. Seasonality of demand for products is very important. Comparing four years, we note that every year there is an increase in trade turnover by about 20 percent. This is due to the opening in 2005 of the Kotovsky store, in 2006 - the Moscow region store, and in 2007 - a specialized station at Chasovaya. In 2004, the territory was purchased, where the construction of a specialized station began and continues to this day. In this regard, over the next three years, the enterprise's costs increased to the maximum for: maintenance of additional employees; purchase of building materials and goods and materials; fixed assets. From the table you can see a stable growth of costs: in 2005 compared to 2004 they grew by 21.9%; in 2006 compared to 2005 by 21.4%; in 2007 by 21%, and in comparison with 2004 - by 79.2%. The diagram and graph of changes in income and expenses are shown in Figure 3.15, respectively.
Figure 3.15. Chart of changes in income and expenses
Figure 3.16. Graph of changes in income and expenses
It is convenient to use the diagram to study the change in income and expenses over four years. Studying the schedule, you can immediately pay attention to the point of intersection of income and expense. At this point, the enterprise is at the threshold of profit or loss. In connection with the expansion of activities, it became necessary to increase the personnel, so from 2004 to 2007 the number of employees increased from 42 to 70 people, this led to an increase in the wages fund compared to 2004 by 47.7 percent.
With the increase in trade turnover, the cost of transporting goods increased by 38.7%.
The construction of the station required significant funds. The enterprise's own funds, left over from retained earnings, were not enough; therefore, credit resources were attracted, the interest on which increased the item “administrative expenses” by almost 100 percent.
Administrative costs also increased due to: costs of recruiting personnel, security services, legal services(paperwork).
Rent, utility bills, communications, information services, general business needs have not changed significantly over four years.
Although the turnover also increased compared to 2004 - by 74.5%, it can be concluded that the managing staff headed by the general, financial director and chief accountant did not track the growth of costs, did not take measures to minimize them. This led to a disastrous result: by the beginning of 2007, profit was replaced by a loss (748 thousand rubles). And also wage arrears increased by 12132.
For further analysis and cost management, it is advisable to classify them into variable and constant.
Variables:
Cost of goods;
Transportation of goods;
Materials used in the repair;
Remuneration to employees;
International negotiations;
Technological costs.
Permanent:
Rent and utility bills;
Administrative;
Nutrition;
Purchase of fixed assets;
Communication, information services;
General economic needs.
so, the assessment of the effectiveness of the implementation of decisions is the most difficult, laborious and time-consuming stage of the decision-making process. At the same time, this is also the weakest link in the process of management activity, as evidenced by the delay in implementation time and the lack of effectiveness of the implemented solutions observed in management practice.
In the company's activities, a necessary condition for effective functioning is the balance of interests of all business participants (owners, managers, personnel, counterparties, clients, etc.).
The enterprise is considered to be quite large in terms of the volume of turnover, but the organization of activities is at the level of a small enterprise and at present, as such, management accounting is not provided. In the next, we will try to organize management accounting, primarily by identifying centers of financial responsibility and introducing budgetary management.
To implement the management accounting subsystem, it was necessary to conduct business diagnostics (a kind of "inventory") of the company. In the process of business diagnostics, the current state of the structure and management system of the company is assessed and the effectiveness of the existing system of financial planning and control is analyzed from the point of view of completeness, reliability and efficiency of information provision. The assessment of the current state of the management system at CJSC Vneshtorgsib - M was carried out at the beginning of this chapter, on the basis of which the decision was made to introduce management accounting.
After carrying out the diagnostics, the concept of creating a financial system is developed. The goals, objectives and principles of its construction, the composition and structure of the system (centers of financial responsibility, forms of regulations) are determined. The description of the planning, control and analysis processes is carried out. Then the order of development, implementation and maintenance of the system is determined. The action plan for the implementation of management accounting is presented below. Action plan for the implementation of management accounting
Stage 1. Preliminary
a) Analysis financial condition organizations to justify the need to introduce management accounting
b) Determination of goals, objectives and principles of building the structure of the management system
2) Stage. Organizational
a) Development of a policy for the introduction of management accounting
b) Formation of centers of financial responsibility
c) Training activities for department managers
3) Stage. Basic
a) Determining the deadlines for submitting budgets for review and approval
b) Form development and budgeting for cost and profit centers
c) Formation of consolidated and general budgets
d) Implementation of a budget management system based on the 1C program
4) Stage. Supervising
a) Implementation of a system of control over the expenses incurred by the economic group
b) Quarterly results of the reporting period
The financial system is being implemented in two directions:
· The main budget of the company is developed, which is a system of integrated budget planning of all activities and depends on business processes;
· The budgets of structural divisions and consolidated budgets are built, the composition of which depends on the organizational structure of the company.
At the end of the year, before the fifteenth of December, each division submits its own budget for the next year, scheduled on a quarterly basis, to the management for consideration. By the 25th, a commission consisting of the general director, financial director, chief accountant and directors of divisions approves the budget for the next reporting period.
When building a financial system, it is necessary to envisage and build a system of control over the implementation of budgets. It consists not only in the timely submission of budget data and the creation of budgets, but also in the analysis of deviations of the actual values of budget items from the planned ones. Based on the analysis of deviations, appropriate management decisions are made.
Let's look at an example of analyzing actual results. Let the income be planned for the amount of 5000.00 rubles, the expense for 4500.00 rubles, then the profit is 500.00 rubles.
1) income - 4800.00, expense - 4200.00, profit - 600.00. In this case, the division manager did not complete the income plan by 4%, but reduced costs by 6.7%, thereby increasing profits by 100.00 rubles (by 20%). By and large, this option can satisfy the senior management, with the condition that the manager will work to increase profits.
2) income - 5200.00, expense - 4800.00, profit - 400.00. The opposite situation, - income compared to the plan increased by 4%, and expense increased by 6.7%, which led to a decrease in profit - by 100.00 rubles. Conclusion - it is necessary to introduce measures to reduce costs.
3) income - 5200.00, expense - 4300.00, profit - 900.00. The perfect managerial job to be rewarded. By increasing revenue by 4%, he reduced costs by 4.4%. And the division's profit increased by 80%.
4) income - 4800.00, expense - 4900.00, loss - 100.00. In this case, the manager did not fulfill the income plan by 4%. A 9% increase in costs resulted in a loss. The unit needs to revise the item of costs to reduce them.
Control over the expenses incurred is carried out by the head of the department - the center of costs, profit, and before the necessary costs are paid, they must be endorsed by the financier, confirming that the payment went through the budget of the department. Off-budget payments are made based on a memo and budget adjustments.
The system for monitoring the execution of budgets involves holding meetings with the management of the enterprise and directors of departments at the end of each reporting period - quarter, where they discuss: the reasons for negative deviations of profits and costs from the budget; the need for events to increase sales and minimize costs. At the end of each quarter, according to the positive results of budget execution, the divisions that have fulfilled the plan are rewarded in accordance with the established bonus rates.
The budget management system can be implemented on the basis of the 1C program, which will make it possible to track budget execution on a daily basis, both by individual departments and by the enterprise as a whole.
The main working capital the company sends to pay for the goods. In this regard, the problem of control over the timeliness of payment and compliance with the terms of the contractual terms is very important. To be able to control payments to suppliers, it is necessary to develop a payment planning form, which will show not only the total debt, contractual payment terms, arrears and cost warehouse stocks, but also the turnover of the supplier. All this information will allow us to evaluate the effectiveness of work with a specific supplier, and to provide automatic control over the terms of payment, which will lead to control over the cost of production. In CJSC "Vneshtorgsib - M" the analysis of the dynamics of development of retail turnover for 2004-2007, carried out on the basis of accounting data. allows us to draw the following conclusions:
· Retail turnover of Vneshtorgsib-M CJSC is increasing from year to year, its growth rates are high;
· Achieved an increase in the turnover of all commodity groups, which the company trades;
· The increase in trade turnover is mainly achieved due to the effective use of all types of resources: commodity, labor, etc .;
· In 2007 the company was actively working on additional purchases of goods from the manufacturer and other suppliers.
At the same time, the enterprise CJSC "Vneshtorgsib - M" did not use all the opportunities for the growth of commodity turnover in 2004-2007. Thus, the volume of retail trade could increase due to:
· Improvement of security and efficiency of use of commodity resources;
· Increase: the efficiency of the use of labor resources;
increasing the efficiency of using the material and technical base of the company. The search for new suppliers and, as a result, an increase in the range of goods will allow Vneshtorgsib - M CJSC to reduce the influence of the seasonal factor on the change in trade turnover.
The calculation of seasonal fluctuations in the turnover of the studied enterprise is shown in table 3.11.
Table 3.11 Calculation of seasonal fluctuations in the turnover of CJSC "Vneshtorgsib - M" (thousand rubles)
| Year | Average turnover of the months of the same name |
Seasonality index (column 6: total tr, 6) |
||||
| 2005 | 2006 | 2007 | Total | |||
| January | 425 | 440 | 450 | 1315 | 438,3 | 0,95 |
| February | 420 | 460 | 470 | 1350 | 450 | 0,980 |
| March | 480 | 560 | 580 | 1620 | 540 | 1,172 |
| April | 460 | 530 | 540 | 1530 | 510 | 1,107 |
| May | 445 | 480 | 500 | 1425 | 475 | 1,031 |
| June | 420 | 425 | 430 | 1275 | 425 | 0,922 |
| July | 415 | 420 | 425 | 1260 | 420 | 0,911 |
| August | 415 | 405 | 425 | 1245 | 415 | 0,901 |
| September | 450 | 430 | 440 | 1320 | 440 | 0,955 |
| October | 460 | 440 | 470 | 1370 | 456,7 | 0,991 |
| November | 400 | 440 | 560 | 1400 | 466,7 | 1,013 |
| December | 430 | 450 | 600 | 1480 | 493,3 | 1,070 |
| Total | 5220 | 5480 | 5890 | 16 590 | 460,8 (16 590:36) | 1,000 |
The volume of turnover for the planned year by months is determined by multiplying the average monthly plan of turnover by the seasonality index.
The company's turnover plan for the year is set at 24 million rubles. The average monthly turnover is 2 million rubles. Using the data in the table, we will calculate the store's turnover plan for March. It will amount to: 2 million rubles. * 1.172 = 2344 thousand rubles.
The final stage of planning is the definition of the commodity structure of the turnover. The financial result of the enterprise's activities largely depends on the extent to which the range of goods sold will meet the demand of the population. For traditional groups of goods, in practice, the economic and statistical method has proven itself well, when, on the basis of the prevailing rates of change in the volume of sales of individual commodity groups, adjusted for the expected changes in economic development enterprises in the coming period, a plan for their implementation is established.
Proposals for the further development of the retail turnover of CJSC Vneshtorgsib - M: improve the company's supply of goods and increase the efficiency and use of commodity resources. To this end, the commercial service of the enterprise significantly expand the purchase and sale of related products (for example, the sale of decorative lamps), available in sufficient quantities from manufacturers and other suppliers, pay more attention to the conclusion of contracts with suppliers.
The increase in commodity resources will allow to obtain an increase in trade turnover, to achieve an increase in the efficiency of labor of trade workers.
To this end, it is advisable to hire people on a part-time basis, install modern cash registers, combine professions, positions, work to prevent absenteeism and reduce losses of working time due to illness and other reasons.
Improving the use of the material and technical base of the enterprise.
For this purpose, to establish the optimal operating mode of the enterprise, to introduce progressive forms of trade, to reduce to a minimum the carrying out of inventories, inspections, the economic service of the enterprise to develop forecasts for the development of retail trade for the coming period and conduct operational control over the implementation of forecasts;
This will allow the management of Vneshtorgsib - M CJSC and its services to promptly resolve issues of ensuring and efficient use of all types of resources, to achieve a rhythmic and uniform development of retail turnover by periods of the year and by departments of the enterprise.
Necessary:
Improve the system material incentives labor of the company's employees (increasing the number of goods sold, serving the largest number of buyers, receiving income from the sale of goods, etc.);
· Introduce a journal-order form of accounting at the enterprise, more efficiently provide data on retail sales for making management decisions;
· Carry out the computerization of management accounting at the enterprise, use the reference computer system for consultations, explanations, etc.
Thus, due to the developed management solution, the enterprise can really achieve its goals and increase the overall efficiency indicator, and reduce production costs.
so, improving the process of making management decisions and, accordingly, improving the quality of decisions made is achieved through the use of a scientific approach, models and methods of decision making.
Conclusion
Improving the process of making managerial decisions and, accordingly, improving the quality of decisions made is achieved through the use of a scientific approach, models and methods of decision-making. The goals set in the introduction, in my opinion, are revealed in the work. Summing up, some conclusions can be noted.
Decision is about choosing an alternative. The need to make decisions is due to a conscious and purposeful nature human activity, arises at all stages of the management process and forms part of any management function.
Decision-making (managerial) in organizations has a number of differences from the choice of an individual person, since it is not an individual, but a group process.
The nature of the decisions made is greatly influenced by the degree of completeness and reliable information available to the manager. Depending on this, decisions can be made under conditions of certainty (deterministic decisions) and risk or uncertainty (probabilistic decisions).
Complexity of problems modern management requires a complex, all-round analysis of them, i.e. participation of a group of managers and specialists, which leads to the expansion of collegial forms of decision-making.
Making a decision is not a one-time act, but the result of a process that has a certain duration and structure. Decision-making process is a cyclical sequence of actions of the subject of management, aimed at solving the problems of the organization and consisting in analyzing the situation, generating alternatives, choosing the best one and implementing it.
Decision making is the most important part of a manager's job. Therefore, you need to learn to make decisions during the learning process, and not when the fate of the enterprise already depends on the manager. Moreover, now you can learn not only from your own mistakes, but also from the experience of other people and organizations.
So, we have considered and characterized the decision-making process from a technological point of view. Let's summarize the results of the work:
1. Decision is the choice of an alternative, a conscious choice from the available options for the direction of action.
2. A decision is a product of managerial labor, and its adoption is a process leading to the emergence of this product.
3. The choice of a solution should be based on the specifics of the problem situation.
4. Depending on the approach to the decision-making process, the technologies of this process are distinguished. However, they all distinguish three main stages: defining a problem, developing a solution, and implementing a solution.
5. All responsibility for the decision is assigned to the head, manager. Currently, there are no practical, constructive methods or technologies for making group decisions or decisions in the face of opposition with many active participants. Many relatively simpler acceptance problems are far from satisfactory. individual solutions... Thus, the processes taking place in the administrative apparatus are much more complicated than those for which analytical approaches have already been developed. Thus, the hypothesis put forward by us was confirmed. However, consideration of the problems that have arisen in a strict logical sequence makes it possible to fruitfully combine formal and heuristic methods in the process of preparing and making a decision and to achieve its higher quality.
6. The work of the consultant-analyst plays a huge role and is of fundamental importance. Reality requires from him a combination of many qualities: the art of analyzing situations, deep professional knowledge, techniques and methods of decision-making, the ability to present recommendations, professional skills in working with people.
In our opinion, in the coming decades, many so-called behavioral sciences will certainly take a step forward. Then it will be possible to build much more efficient decision-making technologies. But now it is necessary to consider the decision-making process as a procedure, the main participants of which are the leader and analysts. It is human, not mathematical or machine, aspects that are central to the decision-making process. It is on these aspects that the criteria for testing the practical value of technologies and decision-making methods should be based in the future.
Proposals for the further development of retail turnover of CJSC Vneshtorgsib - M: improve the supply of goods to the company and increase the efficiency of the use of commodity resources.
To this end, the commercial service of the enterprise significantly expand the purchase and sale of related products (for example, the sale of decorative lamps), available in sufficient quantities from manufacturers and other suppliers, pay more attention to the conclusion of contracts with suppliers. The search for new suppliers and, as a result, an increase in the range of goods will allow Vneshtorgsib - M CJSC to reduce the influence of the seasonal factor on the change in trade turnover.
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Annex 1
Organizational structure of CJSC "Vneshtorgsib - M"
Test
In the discipline "Management"
On the topic: Methods for making management decisions on the example of an enterprise Company "Prommaterialy"
Introduction ………………………………………………………………………… .3
1.Methods of making managerial decisions ………………………. …… ...… 4
2. Identification of problems in the activities of CJSC Prommaterialy ……………… 7
3. Decision-making on the example of the activities of CJSC "Prommaterial" …… ..13
Conclusion ……………………………………………………………………… .18
List of sources used ………………………………………… ... 20
Introduction
The creation of a large number of enterprises of various forms of ownership during the formation of a market economy in our country led to the fact that managers had to learn to manage independently, and not on orders from “above”. One of the elements of independent management of the enterprise is the adoption of management decisions.
The process of making managerial decisions is relevant due to the fact that the scale, number of elements and interconnections of subsystems in organizational systems are expanding more and more.
Management decisions can be made in relation to any area of the organization's activities: personnel management, financial management, production process management, including the management of the marketing service.
The purpose of writing this work is to eliminate the unsatisfactory work of the enterprise through the development and adoption of management decisions in the field of the marketing component of the firm's activities.
The object of the research is the company CJSC Prommaterial.
The relevance of the work is explained by the fact that the existence of any organization is impossible without the constant daily adoption and implementation of certain decisions at various levels of management. At the same time, managerial decisions are aimed at achieving the most optimal result of the activity of the organizational and production system.
The object of management is the marketing structure of the analyzed enterprise. The subject of management is the management system of CJSC Prommaterial.
The result of making a rational management decision is to increase the performance indicators of CJSC Prommaterial.
1. Methods for making managerial decisions.
A management decision is a fixed management act, expressed in writing or orally, and implemented to solve a problem situation.
Making a management decision is the process of choosing a reasonable alternative to solving a problem, which is a key point in a management system. The results of the implementation of the adopted management decisions serve as the most objective assessment of the art of a leader.
Management decision-making methods are specific ways in which a problem can be solved.
Management decision making methods:
Representing complex problems as a collection of simple questions.
2. Diagnostics.
Searching for the most important details in the problem, which are solved first. Used with limited resources.
3. Expert assessments.
Any ideas are formed, considered, evaluated, compared.
4. Delphi method.
For experts who do not know each other and are asking questions related to solving a problem, the opinion of a minority of experts is brought to the opinion of the majority. The majority must either agree with this decision or refute it. If the majority disagrees, then their arguments are passed on to the minority and analyzed there. This process is repeated until all experts come to the same opinion, or move on to the fact that groups stand out that do not change their decision. This method is used to achieve efficiency.
5. The layman's method.
The issue is decided by persons who have never dealt with this problem, but are specialists in related fields.
6. Linear programming.
7. Simulation modeling.
8. The method of probability theory.
9. The method of game theory.
Problems are solved in conditions of complete uncertainty.
10. Method of analogies.
Search possible solutions problems based on borrowing from other objects of management.
In order to be effective, i.e. achieve some of the goals set, the solution must satisfy a number of requirements:
1) be real, i.e. proceed from achievable goals, actually available resources and time (therefore, the solution should contain goals, decomposition (dividing) the goal into tasks, an assessment of available and required resources, a scenario for achieving goals as a result of solving problems and other elements of the corresponding focus);
3) be robust in terms of efficiency against possible errors in determining the initial data (robust);
4) prepare, accept and execute in real time those processes that are controlled taking into account the possible rates of development of abnormal, emergency situations (sometimes they try to ignore this most important requirement. Only control in normal situations is considered);
5) be realizable, that is, do not contain provisions that will disrupt the execution as a result of the conflicts generated by it (For example, the discrepancy between the functions of the departments and the technologies used generates a linear-functional conflict in the organizational and production system (OPS0);
6) be flexible, that is, change the goal and (or) the algorithm for achieving the goal when external or internal conditions change, contain a description of the states of the control object, the external environment, in which the implementation of the solution should be suspended and the development of a new solution should be started;
7) provide for the possibility of verification and execution control.
The goals and objectives should be realistic, correlated with the available resources and their types for solving specific problems, as well as the methods and technologies that are supposed to be applied. This involves the use of various types of rationing in forecasting and planning decisions.
2. Identification of problems in the activities of CJSC"Prommaterialy".
The enterprise CJSC Prommaterialy considered in the work is engaged in the production and sale of building materials. The company was formed on the basis of a former supply base six years ago. This explains the fact that the company has a staff of production specialists, and the sale of products is sick.
You can imagine the enterprise in question as a system. The following is a table of functions and elements of the organization.
To diagnose problems and further forecast, it is necessary to conduct a detailed analysis of the forecast object.
The purpose of the analysis is to obtain the information necessary to diagnose the problem and predict the development of the control object in the interests of the manager's decision-making.
Analysis involves the study of:
Macroenvironment;
Competitive environment;
Internal environment.
In the influence of tastes and preferences of consumers on the range of products;
In the actions of competitors;
In the regulation of the organization's activities by state and other authorities, etc.
The analysis of the macroenvironment showed that the company is influenced by the legal authorities in the field of compulsory licensing of activities and certification of products. This influence is felt in daily activities, but does not carry a negative impact and decrease in the performance of the activity. The costs incurred by the enterprise in the course of the implementation of the listed activities are attributed to the decrease in profits.
The political processes taking place in the country also have an indirect impact to the extent that the purchasing power of the population decreases in relation to all goods and services, and in particular to building materials.
The development of scientific and technological progress and the achievements of modern technologies have a greater impact than the previous parameters. This is reflected in the development of modern materials and technologies for their production, as well as in the improvement of traditional construction methods. This process reduces the competitiveness of traditional building materials and technologies and forces them out of the market.
The analysis of objects and subjects of management is carried out in a systemic unity with the analysis of the external environment.
The analysis involves the study of the macroenvironment, competitive environment, internal environment.
Like any system, the organization under consideration acts in aggregate and in interaction with the external environment. This interaction is manifested in the following:
In the purchase of raw materials and materials from third-party suppliers;
In the selection and change of personnel;
In the influence of tastes and preferences of consumers on the assortment
manufactured products;
Study of the activities of LLC "Element-Trade". Analysis of financial stability, business activity and profitability of the enterprise. Application of SWOT analysis to identify the strengths and weaknesses of the firm. Development of management decisions; assessment of their effectiveness.
NOU VPO Humanitarian University
Faculty of Business and Management
Course work
Analysis of the process of making managerial decisions in the organization
(on the example of Element-Trade LLC)
6th year students, correspondence department
Bespamyatnykh Olga Vasilievna
Supervisor:
Dan. Mitsek E. B.
Yekaterinburg 2013
Introduction
Chapter 1. Theoretical foundations of the management decision-making process in the organization
2.3 Analysis of the process of making managerial decisions in Element-Trade LLC
2.4 Evaluation of the effectiveness of the management decision-making process at the enterprise
Chapter 3. Measures to improve the management decision-making process at Element-Trade LLC
Conclusion
Literature
Application
Introduction
The relevance of the selected research topic is due to the fact that the activity of each person is based on decision-making and is always a choice among many alternatives. In the process of work, the manager is forced to make decisions on a daily basis. The managerial decision is distinguished by special responsibility, since is of a public nature, affecting the interests of many groups of people, therefore, requires a particularly balanced scientific approach. Making a management decision is choosing the best way to achieve a management goal in the process of analyzing options.
Management decisions are associated with the implementation of management functions, including planning, organization, coordination and control of any processes.
The purpose of this course work is to develop ways to improve the management decision-making system using the example of the activities of the limited liability company "Element-Trade". This goal determines the formulation and consistent solution of the following tasks:
Study of the theoretical foundations of decision-making in management and methods for assessing the effectiveness of the decision-making process.
Research of the decision-making system in the limited liability company "Element-Trade" and assessment of the effectiveness of the management decision-making process at the enterprise.
Development of ways to improve the management decision-making process at Element-Trade LLC.
In the process of developing measures to improve the decision-making process, it was proposed: changing the decision-making scheme, changing the document flow scheme.
The theoretical part examines the essence and significance of the decision-making process, the stages of the managerial decision-making process in the organization, the methodology for assessing the effectiveness of the managerial decision-making process. The analytical part provides a general description of the research object (the dynamics of the main economic indicators, carried out a SWOT analysis of the management decision-making process at Element-Trade LLC). The design part presents methods for improving the management decision-making process for each stage of this process.
When writing the work, scientific and educational publications on management, organization management and management decisions were used.
The initial base for the analysis of the decision-making process in Element-Trade LLC: statistical data, accounting data, orders, regulatory documents.
The object of the research is commercial enterprise limited liability company "Element-Trade". The main activity of the investigated enterprise is retail trade (sale of food products, household goods).
The subject of research in this work is the process of making managerial decisions in this organization.
The theoretical and methodological basis for writing this course work was the works of the following domestic authors: E.V. Pirogova, A.G. Ivasenko, N.V. Zlobin, O.E. Lysov and others, as well as foreign authors: M. H., Albert M., Hedouri F.
To write the work, the following research methods were used: the method of a systemic and integrated approach, system analysis, elemental analysis, observation, etc.
The goal, objectives, subject and object of research predetermined the logic of presentation and the structure of this course work, consisting of an introduction, three chapters and a conclusion. Course work is presented on 59 sheets of typewritten text, contains 4 figures, 14 tables, 1 appendix.
The first chapter, "Theoretical Foundations of the Management Decision-Making Process", examines the essence and significance of managerial decisions, the stages of the managerial decision-making process in an organization, and the methodology for assessing the effectiveness of the managerial decision-making process.
In the second chapter "Analysis of the process of making managerial decisions in Element-Trade LLC", the analysis of the financial condition of Element-Trade LLC was carried out, as well as an analysis of the process of making managerial decisions at Element-Trade LLC and an assessment of the effectiveness of this process.
In the third chapter, "Measures to improve the management decision-making process at Element-Trade LLC, methods of improving the management decision-making process are proposed.
In the conclusion, the main findings of the study are presented.
Chapter 1. Theoretical foundations of the organization of methods for making management decisions
1.1 The essence and significance of management decisions
The processes of making managerial decisions are central to the structure of managerial activity, since it is they who determine to the greatest extent both the content of this activity and its results. The manager has the power, the authority to make decisions, he is also responsible for its implementation, for the use of resources, for the fate of people.
Management decisions are associated with the implementation of management functions, including planning, organization, coordination and control of any processes. These decisions are implemented in the form of an order, business conversation, instructions, etc. However, not every solution developed and implemented by a manager is managerial.
Management solutions are distinguished by:
Goals. The subject of management (an individual or a group) makes a decision based not on his own interests and needs (although their influence plays a certain role), but in order to solve the problems of a particular organization.
Scope and impact. The individual's private choice affects his own life and can affect the few people close to him. A manager, especially a high-ranking one, chooses a course of action not only for himself, but also for the organization as a whole and its employees, and his decisions can significantly affect the lives of many people. If an organization is large and influential, the decisions of its leaders can seriously affect the socio-economic situation of entire regions.
Division of labor. If in private life a person, making a decision, as a rule, does it himself, then in the organization there is a certain division of labor: some employees (managers) are busy solving emerging problems and making decisions, and others (executors) are implementing decisions already made.
Professionalism. In private life, each person independently makes decisions by virtue of their intellect and experience. In managing an organization, decision making is a much more complex, responsible and formalized process that requires professional training. Not every employee of the organization, but only those who have certain professional knowledge, experience and skills and hold the appropriate position, are empowered to independently make certain decisions.
Having considered these distinctive features of decision-making in organizations, we can say that a managerial decision is a choice of an alternative made by a decision-maker, within the framework of his authority and competence, and aimed at achieving the goals of the organization.
The need for decision-making arises at all stages of the management process and is associated with all areas and aspects of management activities. The decision-making process rather accurately reflects the real problems, relationships and connections that have developed in the organization, and their continuous sequence characterizes the continuity of the management process. Moreover, only the study of the process of development and implementation of solutions makes it possible to assess the content side of management, since the content of management is revealed in the content of the decisions made. Therefore, it is so important to understand the essence of solutions.
The economic essence of a managerial decision is manifested in the fact that the preparation and implementation of any managerial decision requires financial, material and other costs. Every management decision has real value. The implementation of an effective management decision will bring the company direct or indirect income, and an erroneous decision - losses.
The organizational essence of the management decision is that the staff of the company is involved in this work. For effective work, it is necessary to form a workable team, develop instructions, regulations, empower employees, rights, duties and responsibilities, establish a control system, allocate the necessary resources, including information, provide employees with the necessary equipment and technology, coordinate their work. The organizational aspect is manifested in the organization of both the development and implementation of management decisions. At the same time, a number of its functions are implemented, namely, guiding, coordinating and motivating.
The guiding function of decisions is manifested in the fact that they are the guiding basis for the implementation of general management functions - planning, organization, control, motivation.
The coordinating role of decisions is reflected in the need to coordinate the actions of the executors for the implementation of decisions within the approved time frame and of appropriate quality.
The motivating function of decisions is realized through a system of organizational measures (orders, decrees, orders), economic incentives (bonuses, allowances), social assessments (moral and political factors of labor activity: personality self-affirmation, creative self-realization).
The social essence of managerial decisions lies in the mechanism of personnel management, which includes levers of influence on a person to coordinate their activities in the team. These levers include the needs and interests of a person, motives and incentives, attitudes and values.
The legal essence of the management decision lies in the exact observance of the legislative acts of the Russian Federation and its international obligations, statutory and other documents of the company itself.
The technological essence of a management solution implies the possibility of providing personnel with the necessary technical, informational means and resources for the preparation and implementation of a management solution.
A managerial decision is a choice of an alternative made by a leader within the framework of his official powers and competence and aimed at achieving the goals of the organization; an act aimed at resolving a problem situation.
Management decisions are an integral part of any function of the management process and permeate all management activities - from the formulation of a goal to the moment it is achieved. The solution is the main product of the manager's labor. The success of the business depends on the effectiveness of management decisions. Therefore, each management decision must be scientifically justified and taken in a timely manner, correspond to the situation and legislative acts, to meet the objective conditions for the development of enterprises, to ensure the most complete achievement of the set goal and the rational use of resources.
As a rule, some of the decisions made turn out to be impracticable. This happens for various reasons: the absurdity of goals, the complexity of control, the lack of deadlines, the fixation of responsibility for specific persons. In fact, what was noted speaks of shortcomings in managerial activity, which lead to serious economic and social consequences (missed opportunities, irrational spending of time and money, irresponsibility, decreased labor activity, decomposition of a healthy psychological climate in the team). Therefore, the organization of a deep study of management decisions, competent design and adherence to the methodological principles of this work are of particular relevance.
The management cycle always begins with setting goals and identifying problems, continues with the development and adoption of the necessary decision, and ends with the organization and control of its implementation. The analysis of the obtained result serves as a source of identifying new problems and making new decisions, thus renewing the management cycle. A diagram of this process is shown in Figure 1.
Figure 1. Control cycle diagram
This shows that any control implements a sequence of three main stages:
· Determines the state of the managed object (problem identification);
· Develops an optimal impact for a given state (development and decision-making);
· Implements it (implementation of the solution).
The managerial decision is formulated as:
Product of managerial labor, organizational response to a problem that has arisen;
Selection of a specific course of action from possible options; selection of a preliminarily meaningful goal, means and methods of achieving it;
The choice of a method of action that guarantees a positive outcome of a particular operation.
A managerial decision at an enterprise is a creative act of a subject of management (an individual or a group person), which determines the program of the collective's activities to effectively resolve an urgent problem based on knowledge of the objective laws of functioning of a controlled system and analysis of information about its state.
Thus, a managerial decision is associated with the implementation of managerial functions, including planning, organization, coordination and control of any processes. Solutions are implemented in the form of orders, business conversations, instructions, etc.
A managerial decision is a choice of an alternative made by a decision-maker, within the framework of his authority and competence, and aimed at achieving the goals of the organization.
The need for decision-making arises at all stages of the management process and is associated with all areas and aspects of management activities. The decision-making process rather accurately reflects the real problems, relationships and connections that have developed in the organization, and their continuous sequence characterizes the continuity of the management process.
The development of effective solutions is the basis for ensuring the competitiveness of products and companies in the market, the formation of rational organizational structures, the implementation of the correct personnel policy and work, the regulation of social and psychological relations at the enterprise, the creation of a positive image.
Deficiencies in management activities lead to serious economic and social consequences (missed opportunities, waste of time and money, irresponsibility, decreased labor activity, decomposition of a healthy psychological climate in the team). Therefore, the organization of a deep study of management decisions, competent design and adherence to the methodological principles of this work are of particular relevance.
Management decisions are a way of constant influence of the control system on the controlled one (the subject on the control object), which ultimately leads to the achievement of the set goals. This is a permanent link between the two subsystems, without which the enterprise as a system cannot function. This circumstance emphasizes the defining place of management decisions in the management process.
1.2 Stages of the management decision-making process in the organization
To solve a problem, very often not a single solution is required, but a certain sequence of solutions and their implementation. Therefore, a decision is not a one-time act, but the result of a process that develops in time and has a certain structure.
The management process consists of repetitive decision-making processes associated with the implementation of management functions. In the process of performing management functions, managers have to make a large number of decisions, planning, organizing work, motivating people employed in the organization, controlling and coordinating everything that happens in it.
The simplest decision tree assumes that the process is a movement from one stage to another; after identifying the problem and establishing the conditions and factors that led to its occurrence, solutions are developed from which the best is selected. The number of options developed and considered depends on many factors, and above all on the time, resources and information available to the developers. The main constraint is the time during which a decision must be made. Therefore, in parallel with the development of options, they are assessed, and the final decision is made by choosing the best of those that were prepared and considered in the planned period of time.
The most holistic and visual representation of the decision-making process is provided by the diagram shown in Figure 2, which reflects its main stages and the order in which they follow.
Rice. 2. The process of making management decisions
For the emergence of the need to make a managerial decision, a signal is needed about an external or internal influence that has caused or is capable of causing a deviation from a given mode of operation of the system, i.e. the presence of a management situation. Therefore, one of the most important conditions for making the right decision is to analyze 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 the external and internal environment. Data on the state of the main environmental factors and the state of affairs in the organization goes to managers and specialists who classify, analyze information and compare the real values of the controlled parameters with the planned or predicted ones, which in turn allows them to find out the problems that should be solved. For the emergence of the need to make a managerial decision, a signal is needed about an external or internal influence that has caused or is capable of causing a deviation from a given mode of operation of the system, i.e. the presence of a management situation. Therefore, one of the most important conditions for making the right decision is to analyze the situation.
The first step towards solving a problem is its definition or diagnosis, complete and correct. The problem is the discrepancy between the desired and real state of the managed object. Identifying and formulating a problem is a complex procedure. The fact is that at the time of their emergence, many critical issues poorly structured, i.e. do not contain obvious goals, alternative ways to achieve them, no idea of the costs and effects associated with each of the options. And bringing these problems to quantitative certainty (structuring) requires from managers not only knowledge and experience, but also talent, intuition, and a creative approach. It should also not be forgotten that all elements and activities in the organization are interrelated 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 new problems arising in this case is minimal.
Determination of selection criteria. Before considering possible solutions to the problem, the manager needs to determine the indicators by which the comparison of alternatives will be made and the selection of the best one. These indicators are called selection criteria.
The next stage is the development of 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 reserves of knowledge and time to formulate and evaluate every possible alternative. Therefore, it tends to limit the number of comparison options to just a few that seem most appropriate.
Choosing an alternative. If the problem has been correctly identified, and alternative solutions are carefully weighed and evaluated, it is relatively easy to make a choice, that is, to make a decision. The leader simply chooses the alternative with the most favorable overall consequences. However, if the problem is complex and many trade-offs have to be taken into account, or if the information and analysis are subjective, it may happen that no one alternative is the best choice. In this case, good judgment and experience play a major role.
Although it is ideal for a manager to achieve the optimal solution, the manager, as a rule, does not dream about it in practice. Usually, the optimal solution is not found due to time constraints and inability to take into account all the relevant information and alternatives. Because of these constraints, the leader typically chooses a course of action that is obviously acceptable, but not necessarily the best possible.
In modern management systems, as a result of the division of labor, a situation has arisen in which some employees of the organization prepare, develop a decision, accept or approve others, and execute others. In other words, the manager often approves and bears responsibility for a decision that he did not develop, the specialists who prepared and analyzed the decision do not participate in its implementation, and the executors do not participate 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. It is the organization, 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 solution to be implemented, the joint action of all members of the organization is necessary. Therefore, in group decision-making processes, the stage of agreement plays a very significant role. Recognition of a decision is rarely automatic, even if it is clearly good. The likelihood of quick and effective implementation increases significantly when performers have the opportunity to express their opinion, make suggestions, comments.
The process of solving the problem does not end with the choice of an alternative: in order to obtain a real effect, the decision made must be implemented. This is precisely the main task of the implementation management phase.
For the successful implementation of the solution, first of all, it is necessary to determine the complex of works and resources and distribute them by executors and deadlines, i.e. foresee who, where, when and what actions should be taken and what resources are needed for this. If we are talking about large enough solutions, this may require the development of a program for the implementation of the solution. During the implementation of this plan, the manager should monitor how the decision is being implemented, provide assistance if necessary, and make certain adjustments.
Even after the decision is finally put into effect, the decision-making process cannot be considered completely complete, because it is still necessary to make sure whether it justifies itself. This goal is served by the control stage, which in this process performs the function feedback... This stage measures and evaluates the consequences of a decision or compares actual results with those that the manager hoped to get. It should not be forgotten that the decision is always temporary. The period of its effective action can be considered equal to the period of relative constancy of the problem situation. Outside of it, a solution may cease to have an effect and even turn into its opposite - not contribute to the solution of the problem, but exacerbate it. In this regard, the main task of control is to timely identify the diminishing effectiveness of the decision 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.
Each organization has features of management decision-making, determined by the nature and specifics of its activities, organizational structure, a system of in-house communication. However, the process of developing a management solution has something in common for the organization. It should also not be forgotten that all elements of the organization's activities are interrelated and the solution of a problem in one part of the organization can cause problems in others. Therefore, when defining a solution to a problem, one should strive to ensure that the number of new problems arising in this case is minimal.
So, the management process consists of repetitive decision-making processes associated with the implementation of management functions.
For the emergence of the need to make a managerial decision, a signal is needed about an external or internal influence that has caused or is capable of causing a deviation from a given mode of operation of the system.
Before considering possible solutions to the problem, the manager needs to determine the indicators by which the comparison of alternatives will be made and the selection of the best one.
The next stage is the development of 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.
For the successful implementation of the solution, it is necessary to determine a set of works and resources and distribute them by executors and deadlines, i.e. foresee who, where, when and what actions should be taken and what resources are needed for this. During the implementation of this plan, the manager should monitor how the decision is being implemented, provide assistance if necessary, and make certain adjustments.
Even after the decision is finally put into effect, the decision-making process cannot be considered completely complete, because it is still necessary to make sure whether it justifies itself. This goal is served by the control stage, which performs the function of feedback in this process. This stage measures and evaluates the consequences of a decision or compares actual results with those that the manager hoped to get. The main task of control is to timely identify the diminishing effectiveness of the decision and the need for its correction or adoption of a new decision.
1.3 Methodology for assessing the effectiveness of the management decision-making process
Decision-making is the main tool for managing influence, because it is in the development of decisions, their adoption, organization and control that the activity of the entire management apparatus lies. The effectiveness of management decisions is the main characteristic of the decisions made, which is determined by the quality of the decision, its influence on improving performance, as well as the emotional agreement of the executors with it. Evaluation of the effectiveness of managerial decision-making plays an important role in the activities of the entire enterprise as a whole. It is necessary for the further work of the organization, because if the decision made turns out to be ineffective, then the work of all departments will also be ineffective.
It should be noted that for the successful implementation of the decisions made, the organization must have a mechanism for their implementation, the main tasks of which are: development of the implementation program, implementation management, implementation control, evaluation of results. Designing and implementing solutions that deliver consistently high performance is a challenge, even for experienced executives. The effect from the implementation of a management decision does not always correspond to the expected, but, despite this, there should be a constant striving to maximize this effect.
The task of determining the effectiveness of management decisions is the most difficult and controversial management problem. It is impossible to consider in isolation the effectiveness of a management decision and its implementation. This is due to the fact that the effectiveness of the decision lies not so much in its absolute correctness, but in the fact that, being implemented consistently and on time, it will achieve the set goal. Consequently, the effectiveness of management decisions depends both on the quality of the decisions themselves and on the quality of their implementation.
Efficiency is understood as the result of activities achieved through the labor of the entire team (including employees of the management apparatus), and also efficiency reflects the effectiveness of the actual management activities. In one and the other sense, to characterize efficiency, generalizing indicators and a system of private indicators of economic and social efficiency are used.
Figure 3. Scheme of calculations for assessing the effectiveness of management
For rate economic efficiency control in a broad sense, the following formula is used:
There are a lot of private indicators of the economic efficiency of the workforce, among them: profitability, turnover, return on investment, capital intensity, capital productivity, labor productivity, the ratio of wage growth and labor productivity, etc.
Generalizing indicators of social efficiency in a broad sense can be:
The degree of fulfillment of consumer orders;
Share of the company's sales volume on the market, etc.
Private indicators of social efficiency are:
Timeliness of order fulfillment;
Completeness of order fulfillment;
Provision of additional services;
After-sales service, etc.
The generalizing indicator of the economic efficiency of management in the narrow sense is calculated in the following way:
Private indicators:
The share of administrative and managerial expenses in the total cost of the enterprise;
The share of the number of management employees in the total number of employees at the enterprise;
Controllability load (the actual number of employees per employee of the administrative apparatus), etc.
Generalizing indicators of social efficiency in the narrow sense are:
The share of decisions made at the suggestion of employees of the labor collective,
The number of employees involved in the development of a management solution.
Private indicators of social efficiency include: the degree of technical equipment of managerial labor, the turnover of employees in the administrative apparatus, the qualified level of personnel, etc.
It is also legitimate to assess the effectiveness of individual management functions: planning, organization, motivation, control (the work of individual divisions of the management apparatus). For this, a set of indicators is also used that reflect the specifics of activities for each management function. So, for example, according to the planning function, the degree of achievement of the set goals (planned tasks) is assessed; by function of the organization - equipping the enterprise with modern technological equipment, staff turnover; by the function of motivation - the methods used to influence the team (rewards, punishments, their ratio); by control function - the number of violations of labor, technological discipline, etc.
Evaluation of management efficiency can be carried out for different calendar periods of time (month, quarter, year). The dynamics of these indicators, as well as comparison with similar data of homogeneous enterprises operating in similar natural-geographical and economic conditions, allow us to draw a conclusion about the effectiveness of the management apparatus.
So you can evaluate the effectiveness of the management apparatus as a whole, as well as specific decisions. In the first case, efficiency reflects the effectiveness of the management process, which manifests itself through a set of decisions made and implemented. In the second case, the stated assessment methodology is quite acceptable for assessing individual management decisions.
In addition, three groups of indicators (criteria) are taken into account and considered, characterizing:
Time consumption (efficiency of the process);
Resource costs and economic results (resource intensity and efficiency of the process);
Degree of achievement of goals (target effects).
Efficiency of the management process (implementation of strategic changes). It is characterized by the dynamics of indicators of the time spent on the implementation of systemic functions of the organization.
Depending on the configuration of the control system, part of the functions in its subsystems from the point of view of time can be performed sequentially (i.e., condition each other), and some - in parallel (independently). But in any case, the desire to reduce the complexity of operations in all departments will have a positive effect on the efficiency of management, its flexibility and agility.
T is an indicator of the labor intensity of performing managerial functions,
Wed - the number of employees in certain job positions:
Feff - effective fund of working time of the corresponding calendar period.
So, reducing the complexity of the management operation reduces the need for labor resources. This, in turn, will reduce the need for financial resources (in the form of wages, related deductions, administrative and social overhead costs), material resources (in the form of equipment, auxiliary materials, inventory, space, energy), information resources (in the form of volumes of incoming and outgoing information). Knowing the specific standards for these resources, the approximate prices for them, it is possible by calculation to determine the first (decreasing) component of calculating the effect of direct time savings.
The same goals can be achieved at different costs, therefore the main criterion for the effectiveness of a solution is the ratio of the effect obtained as a result of its implementation, expressed as an indicator of the degree of goal achievement, to the cost of developing a solution and its implementation. In such situations, one of the most frequently used methods for evaluating the effectiveness of a solution is the cost-profit method, in which efficiency is quantitatively characterized by the profit received per unit of cost, where profit is understood as a set of criteria characterizing a particular solution. Such criteria can include both objective indicators, for example, payment flows, payback period, profitability, production volume, and others, as well as subjective assessments, for example, the social significance of the project, the company's image, etc.
The effectiveness of a management solution can be divided according to the levels of its development and implementation, the coverage of people and companies. The system of quantitative and qualitative assessments based on real indicators, norms and standards manages the effectiveness of management decisions. An important feature of a management decision as a product of management activity is its intangible essence.
The effectiveness of the organization's functioning depends to a very large extent on the quality of management decisions. This determines the importance of mastering by all responsible employees of the management apparatus, and above all by the leaders of organizations, theoretical knowledge and practical skills in the development and implementation of optimal management decisions.
Thus, the effectiveness of managerial decisions is the main characteristic of the decisions made, which is determined by the quality of the decision, its influence on improving performance, as well as the emotional agreement of the executors with it. Evaluation of the effectiveness of managerial decision-making plays an important role in the activities of the entire enterprise as a whole. It is necessary for the further work of the organization, because if the decision made turns out to be ineffective, then the work of all departments will also be ineffective.
The economic efficiency of a management decision is characterized by the ratio of the value of the surplus product obtained through the implementation of a specific management decision and the cost of its preparation and implementation. The surplus product can be represented as profit, cost savings, productivity gains, loans, etc.
The social efficiency of a managerial decision is considered as a result of achieving social goals for a larger number of employees and a company in a shorter time, with a smaller number of employees, and lower financial costs.
The values of the quantities included in the formula can be determined based on the operational accounting data and accounting data of the organization.
Evaluation of management efficiency can be carried out for different calendar periods of time (month, quarter, year). The dynamics of these indicators allows us to draw a conclusion about the effectiveness of the work of the management apparatus.
Chapter 2. Analysis of the process of making management decisions at Element-Trade LLC
2.1 general characteristics LLC "Element-Trade"
Element - Trade is a limited liability company. The legal address of the company: Yekaterinburg st. Shcherbakova, 4. Mailing address of LLC Element-Trade: Yekaterinburg, Siberian tract 12, building 5. The scope of the company according to constituent documents:
· Retail trade in food products;
· Retail trade in industrial goods;
· Retail trade in alcoholic, low-alcohol and non-alcoholic beverages and juices;
· Retail trade in tobacco products;
· Retail trade in frozen products;
· Retail trade in animal feed;
· Production of ready-to-eat products.
The first "Coin" appeared in Yekaterinburg in the spring of 2001. Then two stores were opened: one was in the Cash & Carry format, the other was an economy class supermarket. The network was founded by the R-Modul company (specialization: trade in cigarettes, chocolate, confectionery). By 2003, there were 6 stores. In 2004, the "Monetka" store appeared in Tyumen, N. Tagil. In 2005, the retail chain stores appeared in Ufa and Chelyabinsk. 2006 - stores were opened in Kurgan, and 3 new supermarkets appeared. The opening of the 100th mazin took place in 2007. Also, the retail chain began work in the Khanty-Mansi Autonomous Okrug and the first store appeared in Moscow. Since 2008, its own distribution center has been operating. Now suppliers no longer need to deliver goods to shops in small batches. All goods are accepted by the distribution center, then delivered to the stores of the chain. In 2010, there were already 200 stores, and in 2011 the retail chain entered the Siberian Federal District. In 2012, there were 400 stores. As of July 2013, the distribution network included 500 stores.
Trading network "Monetka" today is one of the leaders in Yekaterinburg and Ural region(supermarkets and discounters). TS "Monetka" stores operate in Chelyabinsk, Tyumen, Kaluga, Vladimir, Kurgan, Moscow, Sverdlovsk regions; Republic of Bashkortostan; in the Perm region; in the Khanty-Mansiysk and Yamalo-Nenets Autonomous Okrugs.
The organizational structure of the enterprise is presented in Appendix 2.
The leading position belongs to the General Director - one of the founders of the Company. It performs the following functions:
Disposal of the company's property,
Establishes the staffing table,
Opens current and other accounts,
Issues orders and gives instructions that are binding on all employees,
Determines the structure of the management apparatus, the number, qualifications and staff,
Hires (appoints) and dismisses employees of the company,
· Signs contracts with partners.
Appendix 2 shows an incomplete structure of the organization, store directors are subordinate to the regional manager of the corresponding region. Each store director has two deputies: for the sales area and for the warehouse, to whom the administrators are subordinate, respectively. trading floor and warehouse workers. Each department in a store (dairy, industrial, confectionery, etc.) has an administrator, to whom the salespeople of the corresponding department are subordinate, cashiers are subordinate to the senior cashier.
2.2 Analysis of the financial condition of the enterprise
The analysis of economic activity is an important element in the production management system, an effective means of identifying on-farm reserves, management decisions and monitoring their implementation in order to improve the efficiency of the enterprise.
First of all, it is necessary to analyze the balance sheet of Element - Trade LLC, presented in Appendix 1.
The property of the enterprise increased from 2008 to 2012. This happened due to an increase in the cost of non-current assets, which increased mainly due to an increase in the cost of fixed assets and construction in progress. The following changes took place in the composition of current assets: stocks decreased by 2012 after a slight increase in 2009; accounts receivable tend to decrease. Positive dynamics is typical for short-term financial investments, and the value Money fluctuates during the entire study period.
In general, the value of current assets is decreasing.
The sources of formation of the organization's property also increased over the period under review. Moreover, the share own funds did not change, although retained earnings increased 1.5 times. Long-term liabilities decreased slightly, but at the same time short-term loans increased.
The amount of loans and credits is decreasing, but the share of accounts payable is increasing, mainly due to an increase in indebtedness to suppliers and contractors.
The results of the analysis of the profit and loss statement of Element - Trade LLC are shown in Table 1.
Table 1
Profits and Losses Report
|
Absolute indicators, thousand rubles |
||||||
|
1. Sales proceeds |
||||||
|
2. Cost of goods sold |
||||||
|
3. Gross profit |
||||||
|
4. Commercial. expenses |
||||||
|
5. Administrative expenses |
||||||
|
6. Profit / loss from sales |
||||||
|
Other income and expenses 7. Interest receivable |
||||||
|
8. Interest payable |
||||||
|
9. Other income |
||||||
|
10. Other expenses |
||||||
|
11. Profit / loss before tax |
||||||
|
12. Deferred tax. assets |
||||||
|
13. Deferred Tax. obligations |
||||||
|
14. Current income tax |
||||||
|
15. Net profit / loss |
The table shows that the amount of profit of Element - Trade LLC fluctuates, but still grows in 2012, this is due to an increase in gross profit. However, management costs are growing, so the amount of profit from sales does not grow as much as gross profit. The growth of net profit is positively affected by an increase in other income.
The calculation of financial stability indicators is presented in Table 2.
table 2
Financial soundness indicators
|
Index |
Optim. meaning |
|||||||
|
Autonomy coefficient (financial independence) |
||||||||
|
Debt capital ratio |
1- (s490 / s700) |
|||||||
|
Fin coefficient dependencies |
(c590 + c690 - c640-c650) / c490 |
|||||||
|
Fin coefficient sustainability |
(c490 + c590) / c700 |
|||||||
|
Funding ratio |
c490 / (c590 + c690) |
|||||||
|
Ownership security ratio by means |
(s490-s190) / s290 |
|||||||
|
Maneuverability coefficient |
(c490-190 + c510) / c490 |
|||||||
|
Long-term investment structure ratio |
The indicators of the financial stability of the enterprise characterize the structure of the capital used by the enterprise in terms of its solvency and financial stability of development. These indicators allow us to assess the degree of protection of investors and creditors, as they reflect the company's ability to repay long-term liabilities. This group of indicators is also called indicators of the capital structure and solvency, or the coefficients of management of sources of funds.
The data in the table show that the equity ratio, after a slight decrease by 2010, then increases, almost to the previous level, but remains below the optimal value all the time. This suggests that the assets of the enterprise are formed mainly at the expense of borrowed capital, and the enterprise does not have sufficient independence and capabilities to conduct an independent financial policy.
The financial dependence ratio shows the amount of borrowed funds per 1 ruble. own. There are no significant changes in this indicator, and in 2012 the enterprise attracted 3 rubles 62 kopecks for one ruble of equity capital. This means, as already noted, the dependence of this enterprise on external sources is great.
Dependence on borrowed funds also confirms the value of the ratio of equity financing of borrowed funds.
The coefficient of maneuverability of own funds shows the ability of an enterprise to maintain the level of its own working capital and replenish working capital, if necessary, from its own sources. At this enterprise, this indicator falls, thus, the ability to replenish working capital at the expense of its own is becoming lower and lower.
The ratios given in table 3 characterize the efficiency of the enterprise's use of its total assets or any of their types. They show how much revenue each ruble of assets provides, how quickly assets turn over in the course of the company's activities.
Table 3
Business activity indicators
|
Index |
Optim. meaning |
|||||||
|
Coef. asset turnover |
acceleration tendency |
|||||||
|
Coef. inventory turnover |
acceleration tendency |
|||||||
|
Return on assets |
||||||||
|
Coef. turning around deb. arrears |
s010 / (s230 + s240) |
|||||||
|
Time of circulation deb. arrears |
365 * (s230 + s240) / |
|||||||
|
Coef. turnover credit. arrears |
||||||||
|
Credit circulation time. arrears |
||||||||
|
Coef. correl. deb. and credit. arrears |
(s230 + s240) / s620 |
|||||||
|
Coef. turnover of finished products |
||||||||
|
Coef. working capital turnover |
acceleration tendency |
|||||||
|
Coef. turnover own. capital |
||||||||
|
Coef. turning around the attracted fin. capital |
s010 / (s510 + s610) |
The asset turnover ratio reflects the rate of turnover of the entire capital of the organization or the efficiency of using all available resources, regardless of their sources. The data in Table 4 show that the organization has begun to complete the full cycle of circulation that is profitable at a slower pace, but in 2012 there is a tendency to accelerate.
The inventory turnover ratio shows that the overstocking is decreasing, then increasing, and the less overstocking, the faster you can pay off debts.
The turnover of accounts receivable and the time of its circulation almost does not change, the average time period that it takes for an enterprise to receive money after selling its products is 47 days. The turnover ratio of accounts payable tends to decrease, and the time of its circulation is increasing and by 2012 it is 171 days. Thus, a faster turnover of accounts receivable compared to accounts payable can be noted, which means that debtors' debts turn into cash more quickly. Accordingly, by the time the company needs to pay off creditors, there is no shortage of cash in circulation.
The stability of the financial position of the organization and its business activity are characterized by the ratio of receivables and payables. In LLC Element-Trade accounts payable prevails over accounts receivable, but this prevalence is decreasing and by 2012 it is 0.27 rubles. accounts receivable for 1 rub. accounts payable. As we can see, the value of this indicator is lower than the recommended one, and this may be a factor leading to a low level of liquidity. Therefore, despite the higher turnover of accounts receivable, cash in circulation may still not be enough to pay off accounts payable, especially if this indicator continues to decline.
The turnover ratio of finished products shows how many times a finished product is circulated per year. This figure fluctuates. The circulating capital turnover practically does not change during the studied period and in 2012 each type of circulating assets was consumed and renewed once a year. The equity capital turnover ratio reflects the activity of using funds. The value of this indicator is decreasing, which indicates the inaction of a part of its own funds. And the turnover rate of the attracted capital, on the contrary, increases.
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Test
In the discipline "Management"
On the topic: Methods for making management decisions on the example of an enterprise Company "Prommaterialy"
Introduction ………………………………………………………………………… .3
1.Methods of making managerial decisions ………………………. …… ...… 4
2. Identification of problems in the activities of CJSC Prommaterialy ……………… 7
3. Decision-making on the example of the activities of CJSC "Prommaterial" …… ..13
Conclusion ……………………………………………………………………… .18
List of sources used ………………………………………… ... 20
Introduction
The creation of a large number of enterprises of various forms of ownership during the formation of a market economy in our country led to the fact that managers had to learn to manage independently, and not on orders from “above”. One of the elements of independent management of the enterprise is the adoption of management decisions.
The process of making managerial decisions is relevant due to the fact that the scale, number of elements and interconnections of subsystems in organizational systems are expanding more and more.
Management decisions can be made in relation to any area of the organization's activities: personnel management, financial management, production process management, including the management of the marketing service.
The purpose of writing this work is to eliminate the unsatisfactory work of the enterprise through the development and adoption of management decisions in the field of the marketing component of the firm's activities.
The object of the research is the company CJSC Prommaterial.
The relevance of the work is explained by the fact that the existence of any organization is impossible without the constant daily adoption and implementation of certain decisions at various levels of management. At the same time, managerial decisions are aimed at achieving the most optimal result of the activity of the organizational and production system.
The object of management is the marketing structure of the analyzed enterprise. The subject of management is the management system of CJSC Prommaterial.
The result of making a rational management decision is to increase the performance indicators of CJSC Prommaterial.
1. Methods for making managerial decisions.
A management decision is a fixed management act, expressed in writing or orally, and implemented to solve a problem situation.
Making a management decision is the process of choosing a reasonable alternative to solving a problem, which is a key point in a management system. The results of the implementation of the adopted management decisions serve as the most objective assessment of the art of a leader.
Management decision-making methods are specific ways in which a problem can be solved.
Management decision making methods:
Representing complex problems as a collection of simple questions.
2. Diagnostics.
Searching for the most important details in the problem, which are solved first. Used with limited resources.
3. Expert assessments.
Any ideas are formed, considered, evaluated, compared.
4. Delphi method.
For experts who do not know each other and are asking questions related to solving a problem, the opinion of a minority of experts is brought to the opinion of the majority. The majority must either agree with this decision or refute it. If the majority disagrees, then their arguments are passed on to the minority and analyzed there. This process is repeated until all experts come to the same opinion, or move on to the fact that groups stand out that do not change their decision. This method is used to achieve efficiency.
5. The layman's method.
The issue is decided by persons who have never dealt with this problem, but are specialists in related fields.
6. Linear programming.
7. Simulation modeling.
8. The method of probability theory.
9. The method of game theory.
Problems are solved in conditions of complete uncertainty.
10. Method of analogies.
Search for possible solutions to problems based on borrowing from other management objects.
In order to be effective, i.e. achieve some of the goals set, the solution must satisfy a number of requirements:
1) be real, i.e. proceed from achievable goals, actually available resources and time (therefore, the solution should contain goals, decomposition (dividing) the goal into tasks, an assessment of available and required resources, a scenario for achieving goals as a result of solving problems and other elements of the corresponding focus);
3) be robust in terms of efficiency against possible errors in determining the initial data (robust);
4) prepare, accept and execute in real time those processes that are controlled taking into account the possible rates of development of abnormal, emergency situations (sometimes they try to ignore this most important requirement. Only control in normal situations is considered);
5) be realizable, that is, do not contain provisions that will disrupt the execution as a result of the conflicts generated by it (For example, the discrepancy between the functions of the departments and the technologies used generates a linear-functional conflict in the organizational and production system (OPS0);
6) be flexible, that is, change the goal and (or) the algorithm for achieving the goal when external or internal conditions change, contain a description of the states of the control object, the external environment, in which the implementation of the solution should be suspended and the development of a new solution should be started;
7) provide for the possibility of verification and execution control.
The goals and objectives should be realistic, correlated with the available resources and their types for solving specific problems, as well as the methods and technologies that are supposed to be applied. This involves the use of various types of rationing in forecasting and planning decisions.
2. Identification of problems in the activities of CJSC"Prommaterialy".
The enterprise CJSC Prommaterialy considered in the work is engaged in the production and sale of building materials. The company was formed on the basis of a former supply base six years ago. This explains the fact that the company has a staff of production specialists, and the sale of products is sick.
You can imagine the enterprise in question as a system. The following is a table of functions and elements of the organization.
To diagnose problems and further forecast, it is necessary to conduct a detailed analysis of the forecast object.
The purpose of the analysis is to obtain the information necessary to diagnose the problem and predict the development of the control object in the interests of the manager's decision-making.
Analysis involves the study of:
Macroenvironment;
Competitive environment;
Internal environment.
In the influence of tastes and preferences of consumers on the range of products;
In the actions of competitors;
In the regulation of the organization's activities by state and other authorities, etc.
The political processes taking place in the country also have an indirect impact to the extent that the purchasing power of the population decreases in relation to all goods and services, and in particular to building materials.
The analysis of objects and subjects of management is carried out in a systemic unity with the analysis of the external environment.
The analysis involves the study of the macroenvironment, competitive environment, internal environment.
Like any system, the organization under consideration acts in aggregate and in interaction with the external environment. This interaction is manifested in the following:
In the purchase of raw materials and materials from third-party suppliers;
In the selection and change of personnel;
In the influence of tastes and preferences of consumers on the assortment
manufactured products;
In the actions of competitors;
In the regulation of the organization's activities by
state and other authorities, etc.
The analysis of the macroenvironment showed that the company is influenced by the legal authorities in the field of compulsory licensing of activities and certification of products. This influence is felt in daily activities, but does not carry a negative impact and decrease in the performance of the activity. The costs incurred by the enterprise in the course of the implementation of the listed activities are attributed to the decrease in profits.
The development of scientific and technological progress and the achievements of modern technologies have a greater impact than the previous parameters. This is reflected in the development of modern materials and technologies for their production, as well as in the improvement of traditional construction methods. This process reduces the competitiveness of traditional building materials and technologies and forces them out of the market.
The analysis of objects and subjects of management is carried out in a systemic unity with the analysis of the external environment. The study of the competitive environment made it possible to reveal the fact that direct competitors, i.e. manufacturers of similar products do not have a strong impact on consumers, market segments are divided approximately proportionally. There is its own circle of permanent consumers in the form of large industrial enterprises and construction organizations. Manufacturers of a morally different assortment of building materials have taken away some of the consumers and do not have a significant impact on the formed market situation.
The block diagram of the control and diagnosis of the problem is shown in Figure 1.
A problem has been detected at the enterprise. The problem is understood as a critical mismatch between the desired and real state.
In this case, it is well-established production and poorly supplied sales, while with good production, sales should not lag behind in order to be able to invest free financial resources in an even greater expansion of production or its improvement.
Awareness of the problem consists in establishing the fact of its existence based on the results of monitoring activities or researching market opportunities. The problem, which has reached a certain acuteness, is transformed into a motive for the activities of the organization and its managers.
3. Making decisions on the example of activities CJSC Prommaterial.
According to the materials presented on the work done to identify problems, the most important problem for the strategic development of the enterprise has been identified. It is associated with the restructuring of the principles of the marketing department of the company. Within the framework of solving this problem, several directions of its solution can be distinguished. On the one hand, this is a change in the methodological approach to the organization of the marketing service at the enterprise. On the other hand, it is a change in the influence of the human factor on solving the problem.
You can offer several options for solving this problem, listed below in the form of a decision tree (Figure 3):
The algorithm for choosing a method for solving a specific problem is shown in Figure 4.
Figure 4. Algorithm for choosing and making management decisions.
Form a new structure of the marketing department of the company.
1. To accept as the main one in the system of motivation of personnel activity
the program of material interest of personnel in increasing sales and bonuses based on the results of the company's activities for each quarter.
2. Build a sales system by attracting dealers and distributors
on a contractual basis.
3. Set the pricing policy according to the "costs plus" system.
4. Conduct a study of the building materials market and
customer preferences, and then develop a range of products and a production program in accordance with the research results.
Of the proposed solutions to the problem, two satisfied the firm at once:
firstly, it is not possible to change the pricing policy, since this market independently adjusts the price level based on supply and demand;
secondly, the change in the structure of the marketing service is considered not advisable, because the firm has qualified specialists, and the search for new staff will take time and will lead to additional costs of money.
Only options for changing the sales strategy based on the study of customer demand remained realistically possible.
To make a decision that requires determining and taking into account a significant number of factors, it is advisable to involve those employees who are more or less familiar with the problem posed and will be able to give certain recommendations when considering it. It is noted that group decisions are effective provided that the group is small in composition and the number of its members there is an opportunity for direct communication to discuss decisions. At the same time, the value of the decision made by the group is higher and its competence is greater than the decision taken alone.
So, a decision was made to change the sales strategy while simultaneously studying consumers and their demand for products.
For this, the following goal tree was compiled (see Figure 5).
Figure 5. Goal tree.
In accordance with the given decision tree, it is necessary to establish all the moments of risk in order to exclude them in advance from the practice of the company. For the considered industrial enterprise "Prommaterial" the following risk situations can be distinguished:
The developed range of products is not in demand on the market and
there was a need for an urgent sale of stock balances in order to prevent stoppage of the production process;
A technological failure occurred, which resulted in non-execution
contractual obligations and additional costs for the restoration of the production process and for penalties;
There was a break in the contractual relationship with one of the dealers,
which bore the main load on the sale of products, which can cause stagnation of finished products in the warehouse;
To localize the above risk situations, one can cite a variant of possible activity with several dealers at once and simultaneously maintain its own sales network. This means that it is necessary to conclude agency agreements with several firms at the same time in order to prevent failure in activities due to failures in the work of one large agent. At the same time, the issue of coordinating delivery and shipment schedules is acute in order to avoid non-cyclicality in the implementation process. That is, the schedule should be drawn up in such a way that in each period of time the products are necessarily received by a dealer, and if there is a need to accumulate a large volume of products to one consumer, then at this time the products are not shipped to other consumers.
On the other hand, it is necessary to produce several types of products, and not to rely on any one product, so that interchangeability exists.
Conclusion
Below is a list of the most important points of this test:
1. The impulse of a managerial decision is the need to eliminate, reduce the urgency or solve the problem, i.e. approximation in the future of the real parameters of the object (phenomenon) to the desired, predicted.
2. To solve the problem, it is necessary to answer the following questions: what to do (object)? how to do (technology)? for whom (consumers)? at what price? with what parameters? at what cost? how much? in what time frame? where? to whom (performers)?
3. Basic requirements for the quality of information for making management decisions: timeliness, reliability, reliability, complexity, targeting, legal correctness, reusability, high speed of collection and processing, the ability to code, relevance.
4. The main parameters of the quality of management decisions should include: the entropy indicator, the degree of risk of investment, the probability of implementing the decision, the degree of adequacy of the theoretical model to the actual data.
5. The main conditions for ensuring high quality and efficiency of managerial decisions include: the use of scientific approaches to the development of a solution, the study of the influence of economic laws on the efficiency of a solution, the provision of high-quality information, the use of methods of functional and cost analysis, forecasting, modeling and economic justification, building a tree of goals , ensuring the comparability of alternative options, multivariance of the solution, legal validity, automation, motivation for a high-quality solution, the presence of a mechanism for implementing the solution.
6. Alternative options for management decisions should be brought into a comparable form in terms of time factors, quality of facilities, scale of production, level of development, method of obtaining information, conditions of use of the facility, factors of inflation, risk and uncertainty.
7. The principles of economic justification of management decisions include: accounting for the time factor, accounting for costs and benefits for life cycle object, application of systematic and integrated approaches to the calculation, multivariance, comparability of options, consideration of the uncertainty factor and risk.
8. Firm "Prommaterial" has identified a problem in its activities - unsatisfactory construction of a system for the sale of products in case of successful production. This work, based on theoretical material, considers options for solving the identified problem.
As a result of the development of a management solution for the Prommaterial company, a range of measures was developed to improve the sales system and the work of the marketing service, including activities for market research and the development of an appropriate range of products, changes in the sales system through the creation of a dealer network.
In the process of developing a management decision, two more were rejected possible options- change in pricing policy and change of personnel of the enterprise.
To make managerial decisions at the enterprise in question, methods such as decomposition methods, diagnostics, expert assessments and other methods of making managerial decisions listed in paragraph 1 were used.
List of used literature
1. American management on the threshold of the XXI century. J.K. Grayson Jr., C. O'Dale. - M, 2002.
2. Operations research and management. V.V. Trigubenko. - M. 1999
3. How to do business in Europe. W. Hoyer. - M. 1999
4. Manager's career. L. Iacocca. - M, 2001
5. Management of the organization. / Ed. Z.P. Rumyantseva, N.A. Salomatina. - M, 2001.
6. Management. / Ed. F.M. Rusinova, M.L. Once. - M, 2002.
7. Management. O.S. Vikhansky, A.I. Naumov. - M, 2001.
8. Development of a management solution. Forecasting - planning.
Experiment design theory. V.V. Glushchenko, I.I. Glushchenko. - Zheleznodorozhny, 2004
9. Project management. / Ed. V.D. Shapiro. - S-Pb, 1999
10. The effectiveness of management decisions. Golovanev Yu.K. - M. 2002
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