and factors influencing its growth

The Essence of the Boosting Problem economic efficiency production consists in increasing the economic results for each unit of costs in the process of using available resources.

Any manufacturer seeks to increase the efficiency of its production by influencing the production process in various ways. These methods are factors influencing the increase in production efficiency.

They can be divided into three groups - factors that provide:

• increase in production volume due to more complete use of production capacities;
• reduction in production costs due to both increased labor productivity and efficiency of use material resources and fixed production assets, as well as reducing waste and manufacturing defects;
• increase in average selling prices of products.

Factors contributing to the increase in the output of commodity

products are:

• direct increase in the volume of production due to more efficient use of labor and material resources, as well as means of labor;
• reduction of work in progress and on-farm turnover.

Factors that contribute to reducing the amount of production costs are:

• improving the efficiency of use labor resources by increasing labor productivity, creating additional jobs, moral and material incentives for employees, switching to a multi-shift mode and reducing losses of working time;
• increasing the efficiency of the use of material resources by reducing the waste of raw materials and materials, developing more effective ways processing blanks, as well as reducing the consumption of raw materials and materials per product;
• increasing the efficiency of using fixed assets through more efficient use of the working time fund of machines and equipment (including through the transition to a multi-shift operation mode), increasing the output of a piece of equipment, increasing the efficiency of preventive inspection and repair of equipment, as well as acquiring new, more perfect machines and equipment.

Factors contributing to the increase in average selling prices of manufactured products are:

• improving the quality of manufactured products;
• search for the most efficient markets for products, including those with the least competition;
• development of more efficient advertising campaign;
• optimization of volumes and terms of product sales.

The level of production efficiency is also determined by the impact of both intensive and extensive factors. Intensive include that which leads to an improvement in the quality of production elements - the use of more advanced elements of the production process compared to the existing means of production, the improvement of their interaction in the manufacture of products.

Intensive factors include: replacement of old equipment with a more advanced one, reconstruction of labor tools, modernization of equipment, complex mechanization and automation production processes, the use of progressive types of raw materials, materials, fuel, energy, the improvement of the skills of workers and labor productivity through social measures, the improvement of production technology, the introduction of progressive technological processes, improving the system of servicing jobs, improving the storage and transportation of raw materials and materials, introducing scientifically based norms for their consumption, introducing a scientific organization of labor, improving the organizational structure of management, the functions performed by the management apparatus and management methods. It is in the intensive factors that the impact of scientific and technological progress on production is reflected.

Everything that causes an increase in production elements or an increase in the duration of their operation refers to extensive factors: the involvement in production of additional equipment, raw materials and other material resources, the introduction of new production areas, an increase in the number of employees and shift work of equipment and workers, the involvement in production of unused equipment, unused production areas, elimination of equipment downtime and loss of material resources, compliance with their consumption rates, elimination of loss of working time and defects in work.

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

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

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

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

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

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

Organization and systems. The unity of the workforce, rationality in delegating responsibility and management standards are among the principles of good organization of affairs in the enterprise, which provide the necessary specialization and coordination of production and management processes and, thus, the highest level of efficiency (productivity) of activity. One of the reasons for the insufficient productivity of an enterprise as a complex production and economic system is an overly rigid organizational structure, excessive separation of units according to professional groups or functions. Therefore, the system must be dynamic and flexible, periodically reorganized in accordance with the new tasks that arise before the enterprise when the situation changes.

Working methods. Better methods of work in the conditions of dominance of labor-intensive processes become quite promising for increasing productivity. The scientific organization of labor in all departments of the enterprise contributes to the transformation of manual labor into more productive by improving the methods of performing labor operations, the mechanisms and tools used, and the organization of jobs. To improve working methods at the enterprise, it is very important to constantly analyze labor operations and the use of working time, systematic certification of workplaces, generalization and use of positive experience accumulated at other related enterprises, organization of training different categories workers to progressive methods of labor, elimination of unnecessary (superfluous) work and performance of useful work with the least expenditure of effort, time and money.

Management style. A significant (according to some estimates, the predominant) contribution to improving the efficiency (productivity) of production can be provided by a modern, well-organized management system, which controls the resources and results of the enterprise. An integral part of such a system is the management style - a typical "soft" factor in improving the efficiency of the enterprise. Every leader, entrepreneur or manager should know that there is no absolutely perfect management style for all cases. The overall effectiveness of the enterprise depends on when, where, how and in relation to whom the appropriate management style is applied. It is known that the management style, which combines professional competence, efficiency and high ethics of relationships between people, affects almost all types and areas of enterprise activity. It depends on the extent to which external factors for increasing the efficiency of production at a particular enterprise are taken into account.

The maximum possible influence of internal factors on the level of production efficiency can be achieved only by ensuring the necessary complexity of their use, consistency of interaction in time and space. For example, you can use Newest technologies and equipment, but continue to use outdated forms of work organization or have insufficiently trained personnel. It is clear that in this case there will be no positive changes in production efficiency.

The level of productivity of each individual enterprise is directly or indirectly influenced by external factors of production efficiency, and the enterprises themselves cannot actively control them. That is why these factors should be known and studied, their action (influence) should be understood and taken into account when developing (planning) and implementing programs to improve production efficiency at enterprises. In this regard, it becomes obvious that it is necessary to characterize and determine the directions of action of individual external factors of efficiency (productivity).

Public policy. The economic and social policy implemented by the state (government) significantly affects the efficiency of social production: through the practical activities of government agencies and state structures; legislative activity; financial measures and incentives (taxes, tariffs, financial support for large scientific, technical and industrial projects, financing of social programs, regulation of interest rates for loans); established and controlled economic rules and regulations (regulation of income and wages, price controls, licensing foreign economic activity and so on.); creation of market, industrial and social infrastructure; macroeconomic structural changes; property denationalization programs and privatization state enterprises; commercialization organizational structures non-productive sphere, etc.

Infrastructure. An important prerequisite for increasing the efficiency (productivity) of production at enterprises is a sufficient level of development and vigorous activity of various institutions of the market, production and social infrastructure. IN modern conditions enterprises in the course of their innovation, production and commercial activities cannot do without the appropriate services of innovation funds, commodity and stock exchanges, labor exchanges, commercial banks and other institutions of market infrastructure. An outstanding direct impact on the performance of enterprises, the level of efficiency of their production as a whole has a proper development and high-quality functioning production infrastructure- communications, transport, wholesale and retail, specialized information systems and so on. Still crucial to ensure dynamic and effective development both social production as a whole and its various links, including the main one - enterprises, has a powerful and extensive network of organizational structures and a system of activities constantly carried out by them, which together constitute the social infrastructure. In this regard, the state and its relevant government and administrative institutions should pay special attention to the development and improvement of the effectiveness of various educational institutions, science, culture, systems of housing and communal services and consumer services for the population, its reliable social protection.

Structural changes. Efficiency (productivity) indicators at different levels of management are often affected by structural changes in society, depending on the quality of management of the activities of individual enterprises. Moreover, such interaction in the long term always has a bilateral character, i.e. structural changes are reflected in the level of overall efficiency, and positive shifts in productivity can contribute to the modification of the very structure of social production. Such changes are not only the result, but also the cause of economic and social development society. Understanding these changes allows us to avoid errors in government decision-making, more realistically and purposefully plan the activities of enterprises, and develop market and social infrastructure.

The most important, in addition to political ones, are structural changes of an economic and social nature. Essential economic changes take place in areas such as:

• 1) employment of the population - a shift in employment from agriculture to the manufacturing industry, as well as from the latter to non-productive areas (especially the service sector);
• 2) the composition of fixed assets (fixed capital) - is determined by the size of the accumulation fund and investments on the basis of the intensity of renewal, the period of use, the degree of implementation of technological news, the level of capital intensity;
• 3) technologies, research and development - the ratio of technology imports with the involvement of foreign capital and domestic technological developments, the introduction of non-traditional technologies and developments, which are accompanied by revolutionary breakthroughs in specific areas;
• 4) the scale (concentration) of production - a noticeable increase in the proportion of small (small) and medium-sized enterprises that can become and are becoming competitive, provided they have the necessary specialization and the presence of large and long-term batches of orders for their products.

Structural changes of a social nature concern mainly personnel (labor force) and labor potential. They are characterized by important shifts in their composition on the basis of gender, education, qualifications, national character traits, etc.

Control questions

• 1. Give the concept of efficiency. Types of efficiency.
• 2. List the indicators characterizing economic efficiency.
• 3. List the indicators of production efficiency.
• 4. What types of profit do you know?
• 5. What does the indicator of labor productivity mean?
• 6. List ways to improve production efficiency.
• 7. List the factors that affect production efficiency.

Introduction

1. Essence and criteria of economic efficiency of production.

1.1 Production: system view

1.2 The essence and significance of the cost of production

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

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

2.1 Organizational and economic characteristics of the enterprise

2.2 Evaluation of production efficiency

2.3 Analysis of production costs and production costs

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

Conclusion

Bibliography

Applications

Introduction

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

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

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

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

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

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

Analyze indicators characterizing the production efficiency of a particular enterprise;

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

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

1. Essence and criteria of economic efficiency of production

1.1 Production: system view

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

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

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

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

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

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

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

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

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

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

Participation of workers in the management process.

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

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

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

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

1.2 The essence and significance of the cost of production

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

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

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

Raw materials and basic materials;

Auxiliary materials;

Fuel (from the side);

Energy (from the side);

Depreciation of fixed assets;

Wage;

Deductions for social insurance;

Other costs not allocated by elements.

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

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

1) raw materials and supplies;

2) fuel and energy for technological needs;

3) basic wages of production workers;

4) expenses for the maintenance and operation of equipment;

5) shop expenses;

6) general factory (general factory) expenses;

7) losses from marriage;

8) non-production expenses.

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

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

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

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

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

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

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

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

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

where E - savings in direct current costs

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

Сн - direct current costs after the implementation of the measure

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

At the same time, carry-over savings from those measures that were implemented in the previous year should also be taken into account. It can be defined as the difference between the annual estimated savings and its part taken into account in the previous year's planned calculations. For activities that are planned over a number of years, savings are calculated based on the amount of work performed using new technology, only in the reporting year, without taking into account the scale of implementation before the beginning of this year.

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

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

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

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

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

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

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

where Ep - savings of semi-fixed costs

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

T - growth rate marketable products compared to the base year.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Raising the cultural and technical level of workers,

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

Improving the business qualifications of personnel,

An increase in the standard of living of the population,

Creative attitude to work, etc.

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

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

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

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

Technological progress is carried out in the following areas:

a) introduction of complex mechanization and automation of production;

b) improvement of technology;

c) chemicalization of production;

d) the growth of the electric power of labor.

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

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

Reserves for a better use of the means of production;

Reserves for improving the use of labor power.

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

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

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

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

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

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

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

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

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

2.1 Organizational and economic characteristics of the enterprise

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

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

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

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

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

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

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

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

Production and sale of bakery and confectionery products;

Production and sale of soft drinks;

Corporate trade;

Other activities not prohibited by law.

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

JSC "Pishchekombinat Bezhitsky" has two production profiles: bakery and confectionery production and production of soft drinks, industry affiliation - food industry.

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

Small production areas

Deterioration of existing equipment and transport fleet,

Highly qualified employees

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

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

The company lacks young professionals involved in scientific research and introducing new developments in the technological process.

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

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

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

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

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

Society has round seal, stamps and letterheads with their own name, their own emblem.

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

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

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

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

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

Value out current assets enterprises grew by 86.4% or by 52213 thousand rubles, i.e. for three years, the company has been constantly expanding the material and technical support of production.

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

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

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

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

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

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

2.2 Evaluation of production efficiency

For a comprehensive assessment of the efficiency of the production activity of an enterprise, it is advisable to use it within the framework of a system built according to the scheme: Resources - Costs - Results.

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

Average annual cost of fixed assets;

The average annual cost of working capital;

turnover of working capital;

Average headcount workers;

Average annual salary;

Labor productivity.

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

circulation costs;

Value for money.

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

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

Profit;

Coefficient of sustainability of economic growth.

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

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

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

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

Performance indicator financial activities

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

Labor efficiency indicator

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

Integral indicator of economic efficiency of economic activity

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

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

Table 2 - Dynamics of the main indicators of the enterprise

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

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

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

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

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

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

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

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

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

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

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

100 < Т Акт <Т РП <Т ЧДП (5)

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

Table 4 - Calculation of growth rates

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

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

2007 ratio: 100< Т Акт <Т РП Т ЧДП

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

2008 ratio: 100< Т Акт Т РП <Т ЧДП

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

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

T PT - the rate of change in labor productivity;

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

T FO - the rate of change in capital productivity;

Т ЗО - the rate of change in cost performance;

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

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

Table 5 - Calculation of a comprehensive performance indicator

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

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

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

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

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

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

Ch 8 - the average number of employees in 2008;

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

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

DsTO - growth of retail turnover for the period of 2008

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

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

2.3 Analysis of production costs and production costs

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

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

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

In general, the cost analysis shows that:

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

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

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

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

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

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

Table 7 - Dynamics of costs per ruble of marketable products

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

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

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

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

Marketable products thousand rubles.

according to the plan (VVPipl * Tsipl) 399800

in fact, with a planned structure

and planned prices (VVPif * Tsipl) ± ТПstr 405000

actually at plan prices (VVPif * Tsipl) 415275

actually at actual prices (VVPif * Dif) 430999

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

T=CR D P (6)

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

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

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

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

Total: +13097.9

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Figure 2 - Structural-logical factorial model of labor productivity

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

Conclusion

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

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

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

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

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

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

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

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

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

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Sergei Goncharenko
Leading specialist of management systems, project management consultant at ARB-Consulting

Increasing production efficiency is a task familiar to every enterprise. Hundreds of books and doctoral dissertations have been written on how to conduct work to improve efficiency and how to calculate the economic effect. On the one hand, increasing the efficiency of production is an easy task, in the sense that any manager can easily list several problems that prevent increasing the efficiency of the enterprise.

In most cases, you don't even have to go to the shop to find the problem. For several months now, the head of the workshop has been complaining about constant breakdowns of equipment that still remembers Demidov's times, and demands that every second machine be replaced. And the senior foreman blames the low-skilled workers for everything and offers to raise wages in order to hire more qualified ones.

The problem with order fulfillment delays is also due to poor supply. In turn, the suppliers blame the suppliers for the delay in deliveries. The warehouse is full of unfinished products, and the assembly shop is idle, as workers cannot repair the press and release the missing components. This list could be much longer. How to solve all problems at once? Usually the problem is chosen that can be solved now, or one that we have studied well or requires less money. Here a somewhat erroneous impression is created that if everything is well calculated, then an increase in production efficiency is guaranteed, but ...

The complexity of the task lies precisely in correctly finding the root cause of low efficiency. We could have been lucky by chance, or we could actually see the “bottleneck” and concentrated our work on it. And then the increase in production efficiency will be significant. But in most cases, by doing complex and usually expensive work, and then calculating the efficiency, we will get a very small percentage of its increase. And if you consider that the money invested will begin to return only after a couple of months, then the question of choosing the problem with which to start becomes the most important. How to determine what exactly is currently limiting the growth of production, what is now the root problem, and what is only a consequence of this problem?

The Theory of Constraints of Systems is actually the tool that helps the manager find the real problem in his production. It is to find, not to guess. Having found a limitation, most enterprises try to eliminate it immediately (for example, buy a new machine), but this is not always possible. Finding the right amount of money right away can be difficult. The theory of constraints suggests that there are two more steps to take before getting rid of the constraint. You must first find a way to make the most of it, and then subordinate the work of the entire enterprise to the work of limitation.

This means that if a particular machine is limiting the productivity of the shop, then you should not rush to buy an additional machine. It is necessary first to ensure 100% operability of this machine, to attach qualified workers to it. Then make sure that there are no situations when the machine is idle due to the lack of blanks and works even during lunch. And when the work of the entire enterprise is restructured, production will begin to cope with all orders and the purchase of a new machine will not be required. Only after making sure that all these measures could not increase the efficiency of work so that all orders began to be completed on time, it is worth thinking about purchasing a new machine.

The use of the Theory of Constraints as a tool for solving managerial problems, one of which is to increase production efficiency, has allowed some enterprises to develop even in times of crisis. The time when the total volume of orders fell was spent on restructuring business processes in accordance with the principles of the Theory of Constraints. And the production itself, having restructured the work according to the Theory of Constraints, using the "Drum-Buffer-Rope" (RBK) method, after the end of the crisis and an increase in the number of orders, was able to ensure the timeliness of their implementation.

The BBK method has proven its effectiveness in thousands of manufacturing plants. This is a tool that gives the maximum increase in production efficiency in a short time. Simplicity and logic are the basis of this method. This does not require a lot and a long time studying or poaching "gurus" from other enterprises. A description of this method can be easily found on the Internet or read the original source - book by E. Goldratt " Purpose».

The essence of the "Drum-Buffer-Rope" method is that the entire production is rebuilt in accordance with the rhythm of the work of the restriction - "Drum". The "buffer" is necessary to provide a reserve in case the "Murphy's law" is triggered. And "Kanat" is, in fact, a signal to launch a new order into production.

But any tool must be used correctly. Only then is its effectiveness maximum. And, perhaps, the most difficult thing is that the methods of the Theory of Constraints require a revision of approaches to production management. You will have to "forget" a lot of what you have learned before and possibly abandon those decisions that your experience suggests. For example, TOC argues that it is not necessary to completely balance production capacities, and even vice versa - it is better to unbalance them for more efficient production management.

However, it should be noted that improving production efficiency is not always associated with problems in the production shop. The theory of constraints of systems considers any enterprise as a system. And this means that it is impossible to achieve high efficiency by conducting local optimization. Having done a lot of work, investing money in the modernization of production, buying modern software, it may turn out that you get only a small effect, measured in units of a percent.

But, considering production as a system, you determine exactly the place in the business process chain that is responsible for today's low efficiency of the entire production. And if it turns out that your policy in the procurement of materials does not allow you to fulfill orders in a quality and timely manner, then it is unlikely that by improving production, you will be able to significantly increase its efficiency. It is worth first focusing on the work of the supply department. This simple logic is usually accepted by no one, but at the same time it requires the purchasing department to purchase materials at the lowest price, believing that it is possible to find the cheapest materials and still ensure their high quality. This situation is created due to the conviction that local optimization of individual components of the system leads to optimization of the entire system as a whole. TOC proves that this is not the case.

In addition to the Theory of Constraints, there are other methods that promote a systematic approach to enterprise management, for example, Lean Manufacturing. But TOC helps to choose the optimal strategy for increasing production efficiency and implement it in the shortest possible time.

Russian manufacturer of PVC profiles for translucent building envelopes. The project of the plant, located in Ufa, was developed by the world leader in plastic extrusion technology - the company "Greiner". The profile systems have been developed in close collaboration between Grain and Greiner technicians. Grain's product formula was developed in collaboration with world leaders in the chemical industry. All materials entering the plant undergo strict quality control; All Grain products are certified. The range of manufactured products and technical characteristics of the profile make it possible to use it in window and door structures of various sizes in all climatic zones. All leading specialists of Grain are trained and trained in Austria.

The GRAIN company has been operating in the PVC profile market for almost ten years, having gone through the stages from building a plant, increasing production capacity, expanding its share in the competitive market of the Russian Federation and the CIS to reaching the scale of the largest manufacturer of window profiles in the Urals and Volga regions. We have to work in tough competitive conditions with large transnational companies that also have their own production facilities in Russia and use advanced industrial and management technologies, so the issue of constantly improving production efficiency is a necessary condition for the survival of Grain from the first days of its existence.

Solving the issue of increasing labor productivity involves a systematic approach, which includes the issues of effective organization of the company's tangible and intangible resources. On an enlarged basis, the key tasks that the company faces, as well as the solutions implemented so far, can be represented as seven steps to improve efficiency.

First of all, for high labor productivity, a high level of automation of production processes is required. The transition from manual to machine labor allows to increase the pace of production and the speed of information processing, reduce the likelihood of errors, and increase the transparency of processes. At the Grain plant, today the production process is fully automated: from the moment the raw material is loaded into the receiving hoppers and to the exit of the finished profile from the extrusion lines.

The second step follows from the first step: a high level of automation requires highly qualified service personnel. And this is a big problem, because there were no ready-made specialists of the required profile in the labor market. To solve this problem, it is necessary to invest time and money in the training and development of employees. In our company, at the initial stage, all middle managers and engineering staff were trained at the Greiner production in Austria. Then a system of training employees at the workplace was created. All the key managers working today in production have gone through career stages, starting with packers, operators, mechanics. Thanks to the system of mentoring and on-the-job training in the field, the organization can solve personnel issues, and employees get the opportunity for career growth and additional motivation.

Third step: automated production requires quality service and quick repairs. The engineering and technical service of the plant faces the most important task - to ensure round-the-clock non-stop operation of all units, mechanisms, electronic systems, and the entire infrastructure. As you know, it is much more effective to prevent a breakdown than to eliminate the consequences of an accident in emergency mode. At the Grain plant, this issue is solved by an effective system of round-the-clock monitoring, maintenance and diagnostics of equipment for the service of mechanics and electricians. For example, for all major units of industrial equipment, technical passports have been established, which reflect all maintenance and repair work. To reduce the response time to any technical problems, mechanics and electricians are transferred under the control of shift supervisors. For all employees of the plant, there is a motivation system tied to the overall result, which reflects the key performance indicators of production.

Fifth step: dynamic system requires regular monitoring of ongoing processes. No carefully planned and implemented business model will work effectively without daily monitoring of every key process. This role in Grain is performed by management accounting. Just as you can't control a speeding car by looking in your rearview mirror, you can't manage production based on the last month's financials alone. Therefore, at our plant, we have implemented a real-time accounting system for the movement of materials, as well as daily monitoring of key planned indicators.

sixth step- Ensuring production flexibility. Efficient production should produce only products that are in demand on the market. Therefore, Graine has implemented a "pull" system, which assumes that production responds flexibly to orders received from customers. In practice, this means that production has planning horizons with reference points for a month, a week, a day ahead. This allows you to use resources more efficiently and ship products to customers on time.

Completing the short list of the most important, in our opinion, elements of the system for increasing labor productivity, we should add seventh: the picture will not be complete without mentioning the systems of input, technological and output control, as well as measures to reduce marriage, personal responsibility of production personnel, incentive programs for rationalization proposals and measures to form a corporate culture.

Instead of an epilogue, I would like to talk about the potential opportunities for increasing labor productivity that have yet to be implemented at our enterprise. First of all, it is necessary to solve the global issue of increasing the stability and quality of electricity supplied to the plant. This is a big problem for all modern industries. According to our statistics, due to power surges and sags, and, as a result, forced shutdowns and restarts, we lose about 7% of machine hours per year, the resource of expensive equipment decreases, and revenue is lost. It is also necessary to solve the problems of heat recovery in the production facility, expand the program for processing secondary raw materials, and implement a program to reduce the influence of the seasonal factor on the volume of capacity utilization.

In general, increasing labor productivity is a continuous process that does not allow one to be satisfied with the results achieved. There is always something to strive for!

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

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

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

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

Is there a relationship between labor productivity and management efficiency?

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

What indicator characterizes the effectiveness of management?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

And what has replaced this approach?

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

"Blue Ocean"?

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

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

And what are the ways to create a blue ocean?

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

The second path involves finding alternatives to the "low price or high quality" approach and analyzing what, besides price and quality, can influence the choice of customers.

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

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

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

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

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