Analysis of the financial and economic activities of the enterprise. Management of the efficiency of economic activity of industrial enterprises nevmyanov, ruslan abdulkhaevich The economic meaning of the analysis

economic labor fixed fund

The essence of the efficiency of business management of the enterprise

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• - basic (defining);
• - secondary.

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

Their action should be studied first.

All other factors are secondary.

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

Quantitative measurement of the influence of factors on the indicator under study makes it possible to correctly assess the economic activity of enterprises. If this cannot be done (for example, to measure the impact of work experience, the level of general education and vocational training workers on their labor productivity), it is necessary to trace the direction of influence of factors. This will make it possible to draw more informed conclusions and recommendations based on the results of the economic analysis.

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

Factors are divided into intensive and extensive.

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

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

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

The general factors include the availability and use of material and labor resources, the material and technical base of enterprises, and the specific factors include the location of individual enterprises, the contingent of consumers they serve.

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

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

Factors can be positive or negative in terms of their effect on business results. Studying the factors that positively influenced business results allows us to more fully identify reserves for increasing economic potential and improving its use, successful implementation of plans, and stable economic development. The analysis of negatively influenced factors prevents their occurrence, helps to eliminate shortcomings in the work.

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

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

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

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

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

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

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

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

Dissertation abstract on this topic ""

As a manuscript /

Nevmyanov Ruslan Abdulkhaevich

Managing the efficiency of economic activity of industrial enterprises

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

As a manuscript

Ievmyanov Ruslan Abdulkhaevnch

Managing the efficiency of economic activity of industrial enterprises

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

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

Scientific adviser: doctor of economic sciences, professor

Shamatov Hindu Kashipovpch

Official opponents:

doctor of economic sciences, professor Makarov Alexander Mikhailovich

Candidate of Economic Sciences, Associate Professor Vasiliev Leonid Vitalievich

Lead organization: Kazan State

University of Technology

The defense will take place on November 9, 2010 at 13:00 at a meeting of the dissertation council DM 212.275.04 at the Udmurt State University» at the address: 426034, Udmurt Republic, Izhevsk, st. Universitetskaya, 1, building 4, room 440.

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

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

GENERAL DESCRIPTION OF WORK

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

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

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

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

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

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

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

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

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

Publications. Basic scientific provisions, guidelines and the results obtained were published in 7 papers, with a total volume of 5.8 pp., including in two journals recommended by the Higher Attestation Commission of the Russian Federation: "Economics and Management" (St. Petersburg), "Microeconomics" (Moscow) for the degree of Candidate of Economics Sciences.

In co-authored scientific papers the dissertation student owns the formulation and substantiation of the research problem, the collection and processing of statistical data, the development of the main scientific conclusions, the testing of the results obtained, and their implementation in production.

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

In the introduction, the relevance of the research topic is substantiated, the goal and objectives are defined, a brief description of of the problem under study, the scientific novelty and practical significance of the research results are disclosed.

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

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

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

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

The factor analysis of the effectiveness study is substantiated and its implementation in organizational structure industrial enterprise. The possibility of applying the method of factor analysis from the point of view of deterministic and stochastic approaches is considered. A comprehensive system for assessing the efficiency of production factors is also proposed.

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

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

2. MAIN PROVISIONS AND RESULTS OF THE STUDY FOR DEFENSE

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Skteppommkzhy"!!"

Indicators of the financial and economic condition of the enterprise

Solvency indicators

Sustainability indicators

РШ^Ш^-" ¿V

Reliability indicators |p

Indicators of production

economic.efficiency

Integrated performance indicators

Return on assets Return on operations

Differential Performance Measures

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

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

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

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

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

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

Table 1

Industrial production performance indicators

Types of resources Applied resources Consumed resources

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

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

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

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

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

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

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

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

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

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

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

table 2

The relationship of organizational changes with the criterion of efficiency

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

strategies

strategies

strategies

projection

^projection

strategies

strategies

strategies

strategies

strategies

strategies

strategies

strategies

strategies

\ financial ^.projection

Rice. 3 Scheme of setting criteria in BSC projections

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

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

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

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

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

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

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

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

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

Grouping of external and internal environment factors

Direct Impact Factors

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Impact on current strategy

Risks of the current strategy

Potential Opportunities

Rice. 4 Strategic and tactical model of industrial behavior

enterprises

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

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

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

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

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

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

Competitive strategic position of an industrial enterprise

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

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

3. LIST OF PUBLICATIONS ON THE THEME OF THE THESIS

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

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

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

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

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

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

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

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

Introduction.

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

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

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

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

2. Factor analysis of the efficiency of industrial enterprises

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

2.2 The efficiency of production factors in industrial enterprises.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Theoretical models of effective management at industrial enterprises are substantiated;

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

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

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

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

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

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

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

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

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

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

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

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

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

CONCLUSIONS ON CHAPTER THREE

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The tasks of the integrated modeling system are:

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

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

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

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

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

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

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

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

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

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

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

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

CONCLUSION

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

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

During the dissertation research, the following results were achieved:

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

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

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

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

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

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

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

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

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

1. Indicators of production and economic activity

2. Indicators of social efficiency

3. Indicators of financial and economic efficiency.

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

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

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

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

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

The essence of the concept

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

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

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

In theoretical studies, the following varieties are distinguished:

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

The following concepts should also be distinguished:

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

The evaluation algorithm looks like this:

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

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

Economic criteria for management efficiency

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

Particular indicators of management effectiveness are as follows:

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

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

Components of efficiency

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

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

Criteria groups

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

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

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

Criteria and indicators of management efficiency

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

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

Organization management efficiency

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

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

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

Basic approaches to performance evaluation

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

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

Evaluation of the effectiveness of personnel management

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

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

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

Evaluation of the effectiveness of the management system

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

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

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

Classification of methods for assessing management effectiveness

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

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

Evaluation activity can correspond to one of the following types:

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

findings

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

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

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

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

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

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

The article briefly outlines the essence of a systematic approach to solving the most important task for any state of rationalizing the management of work efficiency, national economic socio-economic value and the value of enterprises in terms of the achieved level of their economic development.

At the beginning of the article, I will dwell on the presentation of the essence and goals of managing the work of an enterprise in general, and the economic efficiency of its economic activity, in particular.

I once noted that an enterprise, from a philosophical point of view, can be considered in several forms: as an individual or collective living, efficient and working human organism; as a kind of complex, multi-purpose machine or as a complex production line, and as a specific income-generating product. There are good reasons to believe that the basic patterns of existence and condition of a living human organism, a complex machine (production line) and a product - the carrier of its general socio-economic and exchange value (value) are also inherent in the enterprise.

In turn, a workable person, a complex multi-purpose machine and an income-generating product can hypothetically be considered as some kind of specific enterprise.

From such philosophical and analytical views, at least one very non-trivial conclusion suggests itself: when considering an able-bodied person as some kind of imaginary enterprise, it becomes possible to determine its “cost” using the methods of an income approach to solving such problems. At the same time, for example, it turns out that the “cost” of a member of the Rosneft Board of Directors in our country is many thousands of times higher than the “cost” of our engineer, doctor, scientist, etc., which is the height of economic, social and moral injustice , evidence of the lack of proper state control over what is happening in the country, and such an intolerable situation in principle cannot continue indefinitely, since sooner or later it can lead to dangerous social tension and even to a revolutionary explosion in society. And, unfortunately, there are many such examples (Gazprom, Rosnano, Russian Railways, Sberbank, Norilsk Nickel, Severstal, Rusal, etc.).

As a result of non-random scientific insight, the author of this article came to the conclusion that for each enterprise and for each machine there is its own regime for the best and most efficient use of their production and productivity capabilities (SNEI regime). For enterprises, this is the NNEI mode of their estimated economic (industrial, productive and social) potential [1, 2]; for machines - the NNEI mode of their productivity and efficiency, established according to the corresponding results of the technical diagnostics of these machines.

As for an able-bodied person, for him there is a state of normal physical and spiritual health, maintained by him throughout his working life. A person is considered absolutely healthy if the results of diagnostics (currently diagnosed medical parameters) of his state of health are within the established scientifically based norms.

For a product, it is important that it is objectively not infinite in time to be in the best condition and have the proper quality, the characteristics of which, as a rule, are indicated in its passport or certificate.

In the future, in the text of the article, I will focus only on considerations regarding the management of the economic efficiency of work and the cost of enterprises.

The key, fundamental feature of the operation of an enterprise in the NNEI mode is that this mode achieves the best, normal in magnitude, nominal (normative, normalized, normalized) indicators of the economic efficiency of economic activity, the overall economic value and cost of such an enterprise, which fully meets the comprehensive interests of its labor collective, owners and managers, as well as the state and society.

I draw the attention of the readers of the article to the fact that under the NNEI mode of production, economic, financial and social resources of an enterprise, we are talking only about normal, and not about some intermediate or maximum, limiting or mobilization values ​​​​of indicators of all kinds of results of its work.

Any management of something and, in particular, an enterprise, always has specific goals. In science (in theory) and in practice, there are strategic and tactical goals of enterprise management, strategic and tactical management of the economic efficiency of their economic activities.

The general ultimate goal of the strategic management of the economic efficiency of the enterprise is to gradually bring it to the NNEI mode of all its production, productive, financial, economic and social resources, i.e. on the mode of full use of the national economic potential laid down in it in the design and construction.

In turn, the goal of tactical management of the economic efficiency of the economic activity of the enterprise is to establish and implement a rational phasing, expedient "speed" of achieving the above strategic goal of economic development of the controlled production facility facing its management team.

Strategic and tactical management of the economic efficiency of the economic activity of an enterprise cannot be effective and tangibly successful without the establishment of appropriate scientifically based numerical control parameters. Such parameters are generalized (integral) and differentiated (private).

Observations and the logic of realities show that if the values ​​of the integral parameters for managing the operation of enterprises correspond to the mode of their NNEI, then the values ​​of the private parameters for managing their work will correspond to this mode. At the same time, the existence of such a pattern in the opposite direction, when the values ​​of individual private parameters for managing the efficiency of an enterprise correspond to the mode of its NNEI, the values ​​of the integral parameter for managing the work of an enterprise may not correspond to such a mode or correspond.

It follows that when an enterprise operates in the NNEI mode of its production resources, the best values ​​will be the values ​​of indicators not only of the economic efficiency of its economic activity, but also of indicators of the overall socio-economic value and value of such an enterprise.

The close interdependence of the values ​​of annual indicators of the total economic value and the calculated exchange value (value) of the enterprise is considered in detail in the article [3].

For the strategic management of the economic efficiency of the economic activity of enterprises, it is mandatory to use the scientifically based parameter of strategic management of the effectiveness and efficiency of their work, specially established for this purpose, while for tactical management of such production facilities, the corresponding parameters of tactical management of their activities are used.

I affirm with all responsibility that from the very beginning of the existence of enterprises to the present, the tasks of strategic management of their work have never been constructively set and solved, and no one has been involved in the development of a theoretically and practically substantiated diagnosable parameter of strategic management of their activities. The first monographic publication on the possibility of developing and applying such a parameter appeared only in 1997 [1].

Meanwhile, the practice of national economy in the country has never done without the parameters of formal tactical management of the economic efficiency of enterprises (and still does not). Control over the operation of enterprises has always been important not only from an economic, but also from an ideological and political point of view. No one wanted (and does not want to today) to take responsibility for the lack of proper organization of the work of the country's industrial facilities, the low effectiveness, efficiency and profitability of this work. Therefore, such parameters of tactical management of the activities of economic facilities in the country were invented and introduced into practice, with the help of which almost always the appearance of the success of their work was created, which suited the CPSU and the authorities in the country quite well, but in fact there was a lot in this matter that had to be carefully hide, veil and mask, which could not be spoken about.

Take the long years of Soviet power. The parameter of tactical management of the economic efficiency of the economic activity of enterprises in these years was directly chosen, approved and widely disseminated, the percentage of fulfillment (overfulfillment or underfulfillment) of the annual production plan established for each of them, the performance of work and / or the provision of services in the absence of the declaration of the ultimate strategic goal managing the work of one or another enterprises . In these difficult years, the task of a phased purposeful movement of a controlled enterprise to the NNEI regime of its production resources was not set and, naturally, was not solved. In the turbulent ocean of the country's economy, enterprises, in my opinion, deliberately, in order to create a benevolent image of socialism, were artificially left "without a rudder and sails", without the ultimate goal of their economic development. At the same time, without exception, all business executives in the country were aware that the work plans of enterprises, which were sent down from above, were slightly adjusted upwards facts of annual revenue for the corresponding previous reporting periods of their work and were in no way commensurate with the possible rational, optimal and normal modes of their production and marketing activities.

See what happened at that time on a conditional example. Consider two enterprises that have the same productive potential for the production of products in value terms - 100 million rubles: one of them worked in the mode of 10% utilization of its production capabilities, and the other - at 90% utilization of its potential estimated production capacity . In the reporting year, the first enterprise overfulfilled its annual production plan by 5%, and the second only by 1%, i.е. the overplanned increase in the annual revenues of these enterprises amounted to 0.5 and 0.9 million rubles, respectively.

What do the readers of this article think, which of the enterprises considered, when compared, would be recognized as the winner-leader of the socialist competition, and which of them would have higher bonuses to employees for overfulfilling the annual production plan? For some reason, I think that readers will guess what happened in the USSR, answering the above questions. However, the objective economic logic in the above example is not on the side of the readers who expressed their opinion.

The percentage of fulfillment of the production plan for enterprises for certain periods of calendar time, in my opinion, is a crafty, profanity, imitation and odious parameter of formally tactical management of the economic efficiency of their production and marketing activities. In economically developed countries, no one would ever use such a shameful parameter of enterprise performance management.

No less, and perhaps even more crafty, profanity and odious parameter of the formal tactical management of the economy of enterprises turned out to be a parameter that appeared immediately after the end of the Soviet period of the existence of Russia and is currently used, - percentage (level) of economic growth (or economic decline) in the work of the enterprise, representing the percentage of the selected generalized indicator of his work in the reporting year (or for one or another reporting period of calendar time) to the corresponding (similar) indicator of his work for the year (or other period of time) preceding the reporting one.

In addition to the above disadvantages of the previous management parameter, the modern parameter has an additional significant drawback: in cases where the cost reporting indicators of its work are used to determine the percentage of economic growth (recession) in the economy of an enterprise’s economic activity, the need for inflationary indexation of one of the indicators that are correlated with each other. At low levels (indices) of inflation - up to 2 - 3%, it is permissible not to correct income. In cases where the inflation index exceeds 5 - 7%, it is no longer possible to do without indexing the initial indicators for calculating the considered control parameter, since its unobvious recession can be taken for the formal growth of the enterprise's economy.

In order to turn the formal crafty parameters of tactical management of the economic efficiency of enterprises into non-formal, crafty and non-profane ones, it is necessary to make them dependent on the parameter of strategic management of the economics of their economic activity that we propose.

Such a parameter, without any doubt, is the percentage (level) of economic development of an enterprise [4].

The level of economic development of an enterprise is determined by the ratio of its actual annual program for the production of products, works and / or services in standard hours or in million rubles to the production potential of this enterprise in the same units of measurement, multiplied by 100%.

In relation to enterprises, the production potentials of their main (core, mainstream) production, secondary (non-core) production and the total production potential, which is the sum of the potentials of the main and secondary production, are distinguished.

It is expedient for each type of the listed production potentials of the enterprise to use the parameters of strategic management of its economic development corresponding to them. The key (integral) parameter of the strategic management of the economic development of an enterprise is the parameter built on the basis of its general production potential. The parameters of enterprise management, established on the basis of the potentials of its core and non-core industries, make it possible to purposefully rationalize, detail and specify the procedures for controlling the economic development of an enterprise, bringing it to work in the NNEI mode, in which the parameter of strategic management of such a production facility is 100%.

It is necessary to note the capital, fundamental, phenomenal advantage of all the considered parameters of tactical and strategic management of the economic efficiency of economic activity, the value and cost of enterprises (the parameters of managing their economic growth and economic development), which consists in the fact that these parameters, on the one hand, are amenable to differentiation at the level of all possible structural production units of enterprises (groups, teams, departments, sectors, workshops, branches, subsidiaries, etc., up to individual structural and personal jobs), and on the other hand, consolidation on all of the above levels, as well as in sectoral, regional (administrative-territorial) sections of the country and throughout the country as a whole. You can’t argue with the archival importance, the extreme significance of this dignity!

The parameters of strategic and tactical management of the economic efficiency of enterprises are always relative values ​​and are traditionally defined as a percentage. However, no one and nothing prevents you from doing this in fractions of a unit.

At the end of the article, I will list the main measures that ensure the rationalization of the system and processes for the further economic development of enterprises, their promotion to work in the NNEI modes:

Development, legislative consolidation and implementation of the state industrial policy, which provides for strategic and tactical management of the effectiveness and economic efficiency of economic activity, as well as the socio-economic value and value of enterprises in the country;

Re-profiling, re-specialization of unloaded (free) production capacities available in the national economy;

The maximum possible expansion of the range and range of products, including within the framework of economically and socially feasible import substitution and the production of dual-use (civilian and defense) products;

All-round diversification of types of manufactured products, work performed and services rendered in order to increase the level of use of existing and newly created production capacities, i.e. the level of economic development of enterprises (when performing such work, one should use the best practices of economic activity, the best practices of foreign companies such as Samsung, Bosch, Sony, LG, Toshiba, Redmond, etc.);

Fencing off and leasing out temporarily unused production areas;

Sale of alienated and autonomous vacant production areas that are not needed by the enterprise and do not have prospects for their production load;

In cases where it is economically beneficial, it is advisable to outsource some of the work on the production of certain types of especially non-core products for execution;

Use of alienated free production capacities (spaces) as collateral for obtaining bank loans;

Periodic announcement of competitions within and outside the enterprise for the best rationalization proposal to increase the level of economic development of its structural jobs, structural divisions, branches and subsidiaries with highly valuable monetary, material and moral prizes for the winners of the announced competitions;

Strengthening the personnel of the management team of the enterprise in order to increase the level of professionalism and creativity of its members;

Sale of the enterprise to a more efficient owner;

Closing and demolition of an existing enterprise, and the construction of a more advanced production facility in its place;

Sale of the land plot of the enterprise, if this plot belongs to him on the basis of ownership.

1. Revutsky L.D. Potential and value of the enterprise. - M.: Prospect, 1997. 128 p.
2. Revutsky L.D. Production capacity, productivity and economic activity of the enterprise. Evaluation, management accounting and control. - M.: Prospect, 2002. 240 p.
3. Revutsky L.D. Concepts and indicators of the value and value of the enterprise. - M.: // "Audit and financial analysis", No. 1, 2009. P. 428 - 432.
4. Revutsky L.D. Methods for determining the levels of economic development, economic growth and indicators of an enterprise derived from them

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1 UDC:003 F.D. Lipman MANAGEMENT OF ECONOMIC ACTIVITIES OF MINING ENTERPRISE Lipman, 2005 And it is known that Russian domestic wholesale prices for energy carriers are lower than the world ones. However, the ratio of prices of different types of energy carriers with the corresponding world prices is very different. Thus, domestic prices for coal in relation to world prices are approximately 92%, domestic prices for oil 66%, and for gas 76% of the level of world prices. This means, in particular, that, in fact, in Russia there is an artificial underestimation (dumping) of prices for the main energy carrier competing with coal, natural gas. Thus, coal is being artificially ousted from the Russian energy market. Bringing energy prices in line with world prices would make it possible to reveal the true efficiency of using various energy carriers in the Russian energy sector. At the same time, it should be noted that in the near future, according to experts, the process of a sharp increase in domestic prices for natural gas will begin to be implemented, and by 2015 Russian gas prices will have to be 1.6-2.7 times higher than coal prices. , which will significantly strengthen the position of coal in the energy market. In a deformed economy, such an economic indicator as the profitability of an enterprise, which served in the process of restructuring the industry as the main and, in fact, the only criterion for dividing mines into promising and unpromising (subject to liquidation), cannot reliably perform evaluation functions. The quantitative ratio of extensiveness and intensity of economic development is expressed in terms of the use of production and financial resources. Indicators of the extensiveness of development are quantitative indicators of the use of resources: the number of employees, the amount of spent objects of labor, the amount of depreciation, the volume of basic production and advanced current (assets). Development Intensity Indicators Qualitative indicators of resource use, i.e. labor productivity (or labor intensity), material productivity (or material intensity), capital productivity (or capital intensity), the number of turnovers of working capital (or the coefficient of fixing working capital). It should be pointed out that the return on assets N/F (capital intensity F/N) summarizes such intensity indicators as the depreciation return N/A (depreciation capacity A/N) and the turnover of fixed production in years F/A (reverse turnover ratio A/F). The relationship has the form: F/N = A/N x F/A where N is the proceeds from the sale of products; F - the average annual value of the main production; And the amount of depreciation intended for the full restoration of basic production. The volume of production in value terms (taking into account the quality of products) and the proceeds from sales is the result of 51

2 exposure to all kinds of resources. Improving the quality of products includes issues of saving resources, better meeting social needs. Quality indicators are indicators of the intensification of production, which is reflected both in the results of production and in the cost of resources. Each synthetic indicator of resource use is the sum of the actions of smaller factors (factors of the second and subsequent orders). For example, labor productivity depends on its extensive value of the amount of working time, on its intensive value on the load for working time and on the productivity of labor, determined by the organizational, technical and other (natural and social) conditions of production. Each synthetic qualitative indicator of resource use only in general reflects the intensity of this use. To reveal the intensity in its pure form, an in-depth economic analysis should be carried out. However, for the purposes of a comprehensive analysis, with a certain degree of conventionality, one can consider the annual indicators of labor productivity, capital productivity of the main production facilities, material intensity of products and turnover of current assets as indicators of development intensity. The figure shows an approximate diagram of the factors, sources and end results of increasing the intensification and efficiency of economic activity. Efficiency management affects the factors of intensification, reflecting the factors, indicators and end results of increasing the intensification and efficiency of economic activity I. Factors and ways to increase the intensity and efficiency of economic activity Scientific and technological progress and the scientific and technological level of production and products The structure of the economic system and the level of organization of production and labor Economic mechanism and the level of management organization Social conditions and the level of use of the human factor Natural conditions and the level of rational nature management Foreign economic relations and the level of their development II. Sources (reserves) and indicators of the dynamics of intensification and efficiency Labor productivity or labor intensity Production resources (a, objects of labor, live labor) 52 Material output of objects of labor or material intensity Depreciation return of labor or depreciation intensity advance payment) resources (value of fixed and current (assets) III. End results (manifestation) of increasing the intensification and efficiency of economic activity Volume of economic activity (sales proceeds) Efficiency of economic activity (profit, profitability) Financial condition and solvency

3 in rectangle I. All these groups of non-fixed factors for increasing the intensification and efficiency of production are commonly called the technical and organizational level of production. Analysis of the factors of ways to improve the technical and organizational level of production is essential in increasing the indicators of intensification and efficiency. In contrast to the factors of intensification and production efficiency, there are non-foam sources of efficiency, and, consequently, production reserves. These are production resources. The use of production and financial resources can be extensive and intensive. The opportunity to ensure high growth rates of economic efficiency of production is provided only by the transition to a predominantly intensive type of development. The ratio of extensiveness and intensity of production is analyzed by comparing qualitative and quantitative indicators of resource use. The final results of economic activity are formed under the influence of both intensive factors and extensive factors, both qualitative and quantitative indicators of resource use. A feature of intensive and extensive use of resources is their interchangeability. It is theoretically clear that, in general, the dynamics of the technical and organizational level of production is manifested in indicators of the intensification of the use of production and financial resources. This means that the improvement of the management of all factors of intensification should be reflected in the dynamics of labor productivity, material productivity, capital productivity of the main production (reflecting the depreciation return and turnover of the main ones) and the turnover of working capital. The dynamics of these indicators can characterize the effectiveness of the ongoing enterprise management reform. The initial data and the calculation of indicators of the intensification of the use of resources in the mining industry are presented in the table. The table in parentheses shows the data using the natural volume of output. Calculation 1. Dynamics of qualitative indicators of resource use. In the second year, compared with the first, labor productivity, calculated as the ratio of production in monetary terms to the number of industrial and production personnel, amounted to 147.4%. The value of this indicator, calculated as the ratio of the natural volume of output to the number of industrial and production personnel, amounted to 106.2. In a market economy, it is important to calculate the salary ratio of output in monetary terms per 1 ruble. wages along with accruals. The value of wages was 97.4%. As you can see, the indicator of wages decreased by 2.6 points, which indicates an uneven pace of change in output and wages with accruals. The growth rate of output in monetary terms was 143.7%, the growth rate of wages was 147.6%, i.e. the growth rate of wages was higher than the growth rate of output, which was reflected in the decrease in wages. Material efficiency, calculated on the basis of output in monetary terms, decreased by 0.9%, and calculated on the basis of the natural volume of output by 28.7%. The rate of return on assets, calculated on the basis of output in value terms, increased by 43.5%, however, when determining the value of return on assets by the ratio of the natural volume of output to the cost of basic production, the growth amounted to 3.3%. Increase in magnitude 53

4 Calculation of intensification indicators for the enterprise Indicators Base period 1. Production, million rubles. (million tons) (249.1) Reporting period (257.9) Rate of change in % 143.7 (103.5) 2. a) industrial and production personnel, pers. b) remuneration with accruals million rubles [(32.24+11.71) x 246.321] 3 97.5 147.6 mln rub.3 b) depreciation, mln rub. 3069.2 3703.5 120.7 5. Current assets, mln. 7583.6 7602.8 100.3 6. a) labor productivity (clause 1: clause 2a), rub. (t / person) b) products for 1 rub. wages (clause 1: clause 2b), rub. (t / rub.) 7. Material return (clause 1: clause 3), rub. (t / rub) 8. a) return on assets (p. 1: p. 4a), rub. (t/thousand rubles) b) depreciation return (p.1:p.4b) (t/rub) (1077.6) 2.63 (0.023) 1.873 (0.0164) 0.375 (3.285) 9.278 (0.081) ( 1144.3) 2.561 (0.0161) 1.857 (0.0117) 0.538 (3.392) 11.051 (0.070) 147.4 (106.2) 97.4 (70.0) 99.1 (71.3) 143, 5 (103.3) 119.1 (86.4) with the growth rate of the cost of basic production. Attention is drawn to the decrease in the amount of depreciation, which may adversely affect the reproduction of the active part of the company's fixed assets. Calculation 2. The ratio of the increase in resource per one percent increase in production volume. For each percentage increase in output in monetary terms, it was required to increase the consumption of material resources by 44.9:43.7 = 1.027%, the main production ones by 0.3:43.7 = 0.01%. When using the natural volume of output, the consumption of material resources had to be increased by 44.9:3.5 = 12.8%, the main production resources by 0.3:3.5 = 0.086%. The increase in wages per 1% increase in production in physical terms will be 47.6: 3.5 = 13.6%. At the same time, for 1% increase in production in physical terms, labor productivity increased by 6.2:3.5 = 1.77%, which is significantly lower than the increase in wages. Depreciation increase 20.7:3.5 = = 5.91%. These data indicate that the use of consumed material resources is predominantly extensive, the use of basic production tends to be intensive use. However, this factor requires more careful analysis. Calculation 3. Relative economy of resources. The average annual number of employees in the base year, adjusted by a factor 54

5 the growth factor of production volume in physical terms will be: x1.035 = people. the relative savings in numbers will be: = people. If we multiply the saved number of employees by the average annual salary in the reporting year, we get the relative savings in the number of employees, expressed through their wages: x (15983.3:: 225370) = - 985.3 million rubles. This result could be considered a source of intensification of the use of labor resources, one part of which may affect the remuneration of workers, and the other part, a reduction in the cost of production due to the relative savings in wages. However, in the reporting period, products in physical terms per 1 rub. wages decreased by 30%. The relative savings in wages should be determined: 15983.8 x 1.035 = .6 million rubles. The (+) sign means that there is no relative wage savings. The relative savings (overspending) of material resources should be: 22027.5x1.035 = .3 million rubles, i.e. there is a relative overexpenditure of material resources. Relative savings (overspending) of the main production facilities: x1.035 = .3 million rubles, i.e. there is relative savings. Calculation 4. A comprehensive assessment of the comprehensive intensification of economic activity A comprehensive assessment is carried out on the basis of an analysis of the dynamics of the overall resource return indicator: N / S \u003d N / M + U + A. First, the total costs for all resources are determined as the sum of material costs, wages and depreciation: base period: S = 10825.2 = 29095.5 million rubles. reporting period: S = 15983.5 = 41714.6 million rubles. The dynamics of total costs is determined: 41714.6: 29095.5 = 1.434 By comparing the dynamics of manufactured products in physical terms and the dynamics of total costs, the dynamics of the complex indicator of total resource efficiency (return on costs) is determined: 1.035: 1.434 = 0.722. Then the increase in total costs per 1% increase in output is calculated: 43.4:3.5=12.4. Consequently, the share of extensiveness per 1% increase in output was 12.4%. The increase in total costs per 1% increase in sales will be: 43.4:43.7 = 0.993, i.e. the proportion of extensiveness per 100% increase in sales was 99.3%, or there is practically no intensity factor. Thus, despite the ongoing transformations in the mining industry, in general, the functioning of enterprises is carried out on an extensive basis. REFERENCES 1. Sheremet A. D., Saifullin R.S. Methods of financial analysis. M.: INFRA-M, Briefly about the authors Lipman F.D. 55

UDC 622:65.011.12 N.V. Galiyeva ANALYSIS OF THE MODERN LEVEL OF PRODUCTION INTENSIFICATION AT COAL MINES N.V. Galiyeva, 2009 A methodical approach to the analysis of the current level of intensification is proposed

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