Information base for the analysis of indicators for evaluating business performance

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Assets give a certain idea of ​​the economic potential of the enterprise, liabilities show the amount of funds received by the enterprise and their sources. The structure of the asset balance can be represented in the form of a diagram shown in fig. 1.

Rice. 1. The structure of the asset balance

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

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

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

Rice. 2. The structure of the balance sheet liability

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

Methodology for analyzing indicators for assessing the effectiveness of an enterprise

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

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

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

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

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

The main indicators of return on capital are:

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

The profitability of the property is calculated as follows:

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

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

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

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

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

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

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

Rsk \u003d Pch / Is * 100%

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

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

where Pdn is profit before tax,

B - balance sheet currency,

OK - short-term liabilities.

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

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

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

Rp \u003d Pch / Vr * 100%

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

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

Rz \u003d Pch / Z * 100%

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

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

Practical aspects of the analysis of business performance indicators

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

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

Dynamics of profit indicators of the enterprise for three years

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

conclusions

An analysis of indicators for evaluating business performance as part of the analysis of financial statements is necessary to manage the core business of an enterprise based on the adoption of weighted management decisions.

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

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

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

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

Literature

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

Department of Management and Business

graduate work

Topic: Enterprise performance management on the basis of LLC "Navigator"

Introduction

An enterprise is an independent economic entity created to conduct economic activities that are carried out in order to make a profit and meet social needs.

The development of market relations increases the responsibility and independence of enterprises of all forms of ownership in the development and adoption of managerial decisions to ensure the effectiveness of their production and economic activities. These decisions depend on a variety of various factors, which are in varying degrees of interaction not only among themselves, but also with indicators of the final production efficiency.

Ensuring the effective functioning of organizations requires economically competent management of their activities, which is largely determined by the ability to analyze it. The principles of measuring and analyzing the patterns of formation of economic efficiency at the present stage should be considered from the standpoint of systems approach.

With the help of a comprehensive assessment, development trends are studied, the factors of change in performance results are deeply and systematically studied, business plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, the performance of the enterprise is evaluated, and an economic strategy for its development is developed.

A comprehensive analysis of financial activity is the scientific basis for analyzing the effectiveness of an enterprise's functioning, as well as making managerial decisions in business. To justify them, it is necessary to identify and predict existing and potential problems, production and financial risks, determine the impact of decisions made on the level of risks and income of a business entity.

The efficiency of the activity of an economic entity is also the subject of attention of a wide range of market participants interested in the results of its functioning, who seek to assess the position of the enterprise in the market, its competitiveness and financial stability.

One of the purposes of performance analysis is to assess the financial condition of the enterprise. Since the financial condition of an enterprise is characterized by a set of indicators that reflect the process of formation and use of its financial resources, in a market economy it reflects the final results of the enterprise.

Therefore, the topic of this work - "Evaluation of the effectiveness of the enterprise" - is relevant both from a theoretical and practical point of view.

In the field of evaluating the economic efficiency of a commercial organization, certain experience has already been gained both in theory and in practice.

In the economic literature there are various theoretical studies that reflect the problems of the economic efficiency of the enterprise.

At present, a fairly large amount of foreign and domestic literature on this topic has appeared, containing recommendations for calculating financial ratios. Modern theories were developed in the works of domestic and foreign scientists, such as A.D. Sheremet, L.T. Gilyarovskaya, A.N. Selezneva, E.V. Negashev, R.S. Saifullin, G.V. Savitskaya. Their works present not only complex problems of the theory of economic analysis of production efficiency, but also reflect particular issues related to the formulation of methodological aspects of the formation of indicators of the effectiveness of social production, the search for a rational combination of measurement and evaluation issues.

The purpose of the work is to study the existing theories for evaluating the effectiveness of an enterprise and their application in practical research in the analysis of the company's activities in modern economic conditions.

To achieve the goal, the following tasks are defined:

generalize modern approaches to assessing the effectiveness of an enterprise;

to study modern methods for evaluating the effectiveness of an enterprise;

analyze the technical and economic indicators of the activity of Navigator LLC;

to analyze the effectiveness of the activity of this enterprise;

The object of the study is to evaluate the effectiveness of the enterprise.

The subject of the study is the technology for assessing the effectiveness of an enterprise.

In the process of work, a complex of general scientific and special methods was used: dialectical; analytical; statistical.

The information base of the study is the constituent documents of Navigator LLC, accounting and statistical reporting for 2007-2009, other documents used in the work of the organization.

1.Theoretical basis assessment of the effectiveness of the enterprise

1.1 The concept and essence of the efficiency of the enterprise

Efficiency from the Latin word "effectus" - performance, action. Initially, the concept of efficiency was attributed to engineering and technology. Later, they began to apply the concept of efficiency to economic activity, considering the efficiency of the production process as the ratio of what is produced to what is needed for production, in particular, the ratio of output to the cost of resources.

The efficiency of economic activity emphasizes the evaluative nature of the category "efficiency" even more clearly. It is always associated with the ratio of the value of the result to the value of the costs and can change with changes in assessments in society.

Economic efficiency is the most important socio-economic category, which is characterized by the properties of dynamism and historicity. The efficiency of production activity is inherent in different levels of development of the productive forces of each social formation.

Since the beginning of the 90s of the XX century, the Russian economy has embarked on the path of transition to market economic conditions. In recent years, it has undergone a fairly rigorous adaptation to the requirements of the time, including the redistribution of property, the decentralization of sectoral structures, and their further integration into new organizational and legal forms of management.

Under the conditions of transition to a market economy and its formation, the interpretation and hierarchy of efficiency criteria, their content and characteristics are changing. The priorities have also changed, under the influence of which the scientific material in the field of economic efficiency was created and accumulated: now the efficiency of the work of economic entities has come to the fore.

Performance efficiency is a complex category of economic science. It permeates all spheres of human practical activity, all stages of social production, and is the basis for constructing quantitative criteria for the value of decisions made.

Evaluation of performance is one of the main areas of financial analysis, however, a unified approach to its implementation has not yet developed. Economic theory has not yet given a consensus on the essence and meaning of the category of efficiency. This is due to both the opposition of effect and efficiency, and the mixing of efficiency and productivity, criteria and indicators, the separation of qualitative assessment from quantitative.

The variety of points of view on efficiency is also associated with the characteristics of the numerous forms of expression of the result (effect) and the forms of manifestation of the costs necessary to create it, as well as the fact that the efficiency of social production is a complex, multifaceted category associated with the essence and content of important economic laws of society. , reflecting the interests of the whole society and each individual separately and covering all aspects of economic activity - social production as a whole and all its spheres and links.

The view of economists on the essence of economic efficiency has changed over time. The issues of developing the orientation of economic activity management in the direction of obtaining the highest level of its effectiveness have been the object of increased attention of economists in many countries since the 19th century. Their solution, first of all, implied the need to comprehend the main theoretical provisions related to the category of efficiency.

Efficiency is one of the most general, central economic categories inherent in production and reflecting the relationship between resources and production goals, between creative human activity and its beneficial effect. So, even K. Marx noted the great importance for any society "... production this product with the least possible expenditure of forces and means, ... to use forces economically and achieve the production goal with the least expenditure of funds.

At the end of the 1920s, economists attempted to explain the essence of economic efficiency by analogy with efficiency in the natural sciences, that is, they considered economic efficiency by analogy with technical efficiency.

At the same time, most foreign economists consider economics as a whole as a science of efficiency: “Economics is studying ways to make the best use of what we have. Economics is the science of efficiency, of the efficient use of scarce resources.

This point of view was shared by many Soviet economists: “In essence, the entire system of economic categories can be interpreted (from a certain angle) as a system of criteria and sub-criteria for efficiency.”

It should be noted that economic efficiency is considered by Western economists as a subjective category, it is considered to be estimated, and its value is associated with the ratio of the value of the result to the value of the costs. Such an approach can be found, for example, in P. Heine.

Production efficiency - primarily an economic category, is one of the expressions of production relations in society and is formed under the influence of these relations. Therefore, we can conclude that there is no identity between technical and economic efficiency, since economic efficiency always has a social essence, in contrast to technical.

During the years of industrialization and the first five-year plans, as T.S. Khachaturov, the increase in production efficiency was interpreted mainly as the achievement of high rates of economic development. An in-depth study of production efficiency as an economic category began in the 60s.

In subsequent years, the study of production efficiency is carried out at a higher theoretical level. The problem of determining the socio-economic efficiency of production is brought to the fore, as well as a number of problems related to the analysis of efficiency, taking into account the totality of social consequences - human development, satisfaction of his needs, the nature of work, the use of free time, etc. All this is included in the concept of social or socio-economic efficiency of production.

Nevertheless, the definitions of the category of production efficiency proposed by various authors are still contradictory and general. In this case, the main contradictions arise when defining the concept and content of the economic aspect of production efficiency, the number of efficiency categories, their universality, the difference between the categories of production efficiency and reproduction, etc.

A significant part of Soviet economists understood efficiency as the ratio of the result (effect) to costs: the result of activity (effect) obtained by the company or individual per unit of used (or expended) resources.

A number of foreign scientists take a similar position: economic efficiency is characterized as the relationship between the number of units of rare resources that are used in the production process and the resulting amount of a product. More product from a given amount of input means more efficiency. Less product for a given amount of input indicates a decrease in efficiency. (4) Abstract >> Management

... efficiency activities enterprises- profit. The object of work is economic activity enterprises OOO"POLYGRAPH". Informational base ... effective activities enterprises on the basis of the system of balance of all elements management ...

Increasing economic efficiency activities organizations

Abstract >> Economics

... OOO"Polygraphservice". The goal is to find the optimal on this moment ways to boost the economy efficiency activities ... management OOO Polygraphservice is functional. (Annex 1). Company... Newspapers Navigator 1492 ... events in base data. Locale...

Control projects (5)

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economic activities enterprises on separate components... on base OOO"Metalist", specializing on... : Internet navigators, Web servers... management: control enterprise on highest standards: theory and practice effective management. - ...

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... base for development... efficiency use of human resources enterprises. 2.2 Directions of marketing activities in the field of personnel on enterprise Main functions by management ... enterprises on training OOO«FEC Navigator" ...

transcript

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

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

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

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

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

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

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Final qualifying work (PROJECT)

on the topic: "Management of the effectiveness of the functioning of the enterprise"

Is done by a student

Gustova Violetta Vladimirovna

Scientific adviser:

Ph.D., Art. teacher

Bespalko V.A.

Krasnodar 2011

Introduction

1.3 Indicators of the effectiveness of the management of the economic activity of the enterprise

2. Analysis of the efficiency of the economic activity of the enterprise

2.2 Analysis of the provision of the enterprise with labor resources and the effectiveness of their use

2.3 Analysis of the use of fixed assets of the enterprise

2.4 Analysis of the effectiveness of the use of working capital of the enterprise

3. Ways to improve production efficiency LLC "Abinsk Khlebokombinat"

3.1 Justification of measures to improve production efficiency

3.2 Calculation of the economic effect from the implementation of measures

Conclusion

List of sources used

Applications

Introduction

The transition to a market economy requires enterprises to increase production efficiency, competitiveness of products and services based on the implementation of achievements scientific and technological progress, effective forms of management and production management, overcoming mismanagement, enhancing entrepreneurship, initiative, 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 substantiated, reserves for increasing production efficiency are identified, and the results of the enterprise's activities are evaluated.

A qualified economist, financier, accountant, auditor must know well not only the general patterns and trends in the development of the economy in the transition to market relations, but also subtly understand the manifestations of general, specific and private economic laws in the practice of his enterprise, notice trends and opportunities to improve efficiency in a timely manner production. He must be proficient in modern methods of economic research, methods of systematic, comprehensive economic analysis, the skill of accurate, timely, comprehensive analysis of the results of economic activity.

To manage production, you need to have complete and truthful information about the progress production process, on the progress of the plans. Therefore, one of the functions of production management is accounting. Accounting ensures the constant collection, systematization and generalization of the data necessary for production management.

However, for production management it is necessary to have an idea not only about the progress of the plan, the results of economic activity, but also about the trends and nature of the ongoing changes in the economy of the enterprise. Comprehension, understanding of information is achieved with the help of economic analysis. In the process of analysis, primary information undergoes analytical processing: the achieved production results are compared with data for past periods of time, with indicators of other enterprises and industry averages; the influence of various factors on the value of performance indicators is determined; shortcomings, mistakes, unused opportunities, prospects, etc. are identified.

Based on the results of the analysis, management decisions are developed and justified. Economic analysis precedes decisions and actions, justifies them and is the basis scientific management production, ensures its objectivity and efficiency.

As a function of management, the analysis of economic activity is closely related to the planning and forecasting of production, since without a deep analysis it is impossible to carry out these functions.

The analysis of economic activity is not only a means of substantiating plans, but also of monitoring their implementation. Planning begins and ends with an analysis of the results of the enterprise. It allows you to increase the level of planning, to make it scientifically sound.

An important role is given to analysis in the determination and use of reserves for increasing the efficiency of production. It promotes the economical use of resources, the identification and implementation of best practices, scientific organization labor, new equipment and production technology, the prevention of unnecessary costs, various shortcomings in work, etc. As a result, the economy of the enterprise is strengthened, production efficiency is increased.

The role of analysis as a means of production management is increasing every year. This is due to various circumstances.

First, the need for a steady increase in production efficiency due to an increase in the shortage and cost of raw materials, an increase in the capital intensity of production.

Secondly, a departure from the command-administrative management system and a gradual transition to market relations.

Thirdly, the creation of new forms of management in connection with the denationalization of the economy, the privatization of enterprises and other measures of economic reform.

Under these conditions, the head of the enterprise cannot rely only on his intuition and exemplary "estimations in his mind." Management decisions and actions today must be based on accurate calculations, deep and comprehensive economic analysis. They must be scientifically substantiated, motivated, optimal. Not a single organizational, technical and technological measure should be carried out until its economic feasibility is justified. Underestimation of the role of analysis of economic activity, errors in plans and management actions in modern conditions bring sensitive losses. Conversely, those enterprises that take the analysis of economic activity seriously have good results and high economic efficiency.

The object of the study was LLC "Abinsk Khlebokombinat".

The methodological and theoretical basis of the work is a study of approaches to this problem of scientists economists in the field of economic activity analysis, such as M.I. Bakanov, N.P. Kondrakov, G.V. Savitskaya, V.I. Strazhev and others.

The purpose of the work is to identify positive and negative trends in the organization of economic activity of the enterprise and the choice on this basis of an effective management decision.

According to its structure, the work consists of introduction, main part and conclusion.

1. Theoretical foundations for assessing the effectiveness of the economic activity of an enterprise

economic labor fixed fund

1.1 The essence of the efficiency of business management of the enterprise

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

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

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

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

Economic analysis is of great importance in increasing the intensification of social production and in introducing the achievements of science and technology into the practice of enterprises. By using preliminary analysis economic activity determine the feasibility and effectiveness of innovations. Subsequent analysis (operational and current) helps to determine the effect of the implemented achievements of technical progress, new technological advances.

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

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

Checking the reality and optimality of plans, forecasts, standards, norms;

Assistance in improving the system of planning, management;

Control, comprehensive and objective assessment of the implementation of plans, business plans for all indicators; study and evaluation of trends in the development of the enterprise's economy in dynamics, conditions and methods for obtaining the results of economic activity;

Identification and quantitative measurement of the influence of factors on the indicators of the economic activity of the enterprise; objective assessment of the results of his work;

The study of the security and efficiency of the use of material (commodity), labor and financial resources, natural resources; promoting the introduction of scientific and technological progress and advanced management methods into the practice of the enterprise;

Development of measures to eliminate the shortcomings and bottlenecks identified in the process of analysis; study and mobilization of reserves to improve the efficiency of economic potential;

Drawing up sound management decisions and contributing to their successful implementation.

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

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

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

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

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

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

Production and economic factors, or conditions necessary for the implementation of economic activities. These include resource factors (means of labor, objects of labor and labor itself);

Technical and economic factors (mechanization and automation of production, trade and other technological processes, the introduction of achievements in science, technology, advanced technology and labor organization);

Socio-economic factors that reflect the creative initiative and activity of employees (participation of workers in enterprise management, the initiative of production innovators, moral stimulation and interest of employees in the results of their work), the level of enterprise management;

Socio-psychological factors (intra-collective relations, mutual responsibility and mutual assistance, conflict situations);

Physiological factors (sanitary and hygienic working conditions, improvement of the organization of production and labor, aesthetic condition of the premises, etc.).

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

Basic (defining);

Minor.

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

Their action should be studied first.

All other factors are secondary.

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

Quantitative measurement of the influence of factors on the indicator under study makes it possible to correctly assess the economic activity of enterprises. If this is impossible to do (for example, to measure the influence of work experience, the level of general education and professional training of employees on their labor productivity), it is necessary to trace the direction of the influence of factors. This will make it possible to draw more informed conclusions and recommendations based on the results of the economic analysis.

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

Factors are divided into intensive and extensive.

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

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

According to the scope of their action, the factors are general, acting in everything. national economy, and specific, operating in certain sectors of the economy or at individual enterprises.

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

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

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

In terms of their effect on the results of economic activity, the factors can be positive and negative. The study of the factors that positively influenced the results of economic activity makes it possible to more fully identify reserves for increasing the economic potential and improving its use, successful implementation of plans, and stable economic development. The analysis of negatively influenced factors prevents their occurrence, helps to eliminate shortcomings in the work.

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

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

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

Quantitative (quantitative factors include the volume of output, turnover, etc.);

Qualitative - the cost of products, works and services, labor productivity, levels of distribution costs, profitability, profitability;

Absolute indicators (expressed in cost, natural and labor indicators);

Relative indicators (expressed as a percentage, coefficients, indices);

Target indicators (data from economic and social development plans, business plans, forecasts);

Normative indicators (rates of consumption of raw materials, materials, fuel, energy resources, depreciation rates, natural loss of goods, etc.);

Accounting indicators (accounting, statistical and operational accounting data);

Reporting indicators (accounting, statistical and operational reporting data);

Analytical indicators (calculated during the analysis of economic activity).

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

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

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

The system should include several private indicators and one generalizing, aggregating private indicators and ensuring the unity of the system;

The system should be characterized by complexity, which allows the use of program management economy "tree of goals" economic and social development of the enterprise.

1.2 Factors and reserves to improve the efficiency of the economic activity of the enterprise

An enterprise is a complex socio-economic system consisting of a number of subsystems: technical, economic, social, environmental, etc. They are interconnected, interdependent and are in constant development. Each subsystem represents a certain type of economic activity. At the same time, all processes of economic activity take place in time and space.

Under these conditions, economic activity is studied both as a whole and in its various directions and types.

In the practice of conducting analytical work, a number of classifications of types of analysis of economic activity are used. They differ according to the chosen classification criteria. The most commonly used is the following classification:

By time - operational, current and prospective analysis;

For individual management objects - functional, technical, economic, social and environmental analysis;

For functionally interconnected management objects - functional-cost, technical-economic, socio-economic and economic-environmental analysis;

By management levels - intra-production, sectoral, regional and national economic analysis.

Operational analysis. Using this type of analysis, you can analyze the implementation of operational plans for the activities of the enterprise and its structural divisions.

The classification of types of analysis is shown in Figure 1.

operational planning allows you to specify and distribute quarterly and monthly production tasks by performers: teams, sections, shops and services for shorter periods of time (hour, shift, day).

In the process of their implementation, there are deviations from the given program, failures in the production rhythm. Here another function comes into play - regulation. However, to regulate the production process, it is necessary:

Identify the causes of failures and deviations in achieving the planned quantitative and qualitative performance indicators,

Establish causal relationships and dependencies;

Identify unused opportunities for making informed management decisions.

This problem is solved with the help of operational analysis.

The objects of operational analysis are other types of activities that require constant and accurate execution of tasks (for example, providing an enterprise necessary materials and financial resources, etc.).

For operational analysis, various sources of information are used:

operational and production plans;

Operational accounting data;

The results of a direct examination of the object, etc.

To study the information obtained, simplified techniques and methods are used. Timeliness is ensured by the use of office equipment.

current analysis. This type of analysis has the same goals and objectives as operational analysis, only in a larger scale and over a longer period of time. This determines some features and specifics of its implementation.

The main task of the current analysis is a more detailed study of the implementation of plans for production and economic activities provided for by current plans for a month, quarter, year, identifying the causes of negative phenomena in the functioning of the controlled subsystem, developing proposals for making appropriate management decisions. At the same time, an assessment is made of the available reserves and the measures necessary for their use in the subsequent period.

In the current analysis, slightly different techniques and methods for studying economic activity are used. Among them is the method of factor analysis, which involves decomposing deviations into components of the first and second order and determining the degree of their influence on the final result. The results of economic activity of the enterprise are influenced by many internal and external factors. Therefore, an integrated approach to the analysis of this activity is applied.

The main sources of information for the current analysis are planned and reporting data for the analyzed period, the results of previous inspections, orders and instructions for the enterprise, and the relevant regulatory framework.

The results of the current analysis show that the identified reserves for this period mean lost opportunities to improve one or another aspect of the activity.

Perspective analysis. The efficiency of the functioning of the enterprise largely depends on the prospects for its development. Therefore, the enterprise develops strategic goals and determines the tasks, strategy and tactics for achieving them.

National programs and forecasts serve as a reference point here. To substantiate the plans for the development of the enterprise, a prospective analysis is used, which allows, on the basis of research on the activities of the enterprise, to determine the emerging positive and negative trends in its development, give them a quantitative and qualitative assessment, and find out the degree of their influence in the future. The listed goals determine the use of more complex and time-consuming methods: correlation-regression analysis, extrapolation, analogy method, expert assessments, modeling, etc.

The use of prospective analysis makes it possible to increase the scientific validity of the developed long-term plans for the development of enterprises and analyze their implementation.

Functional analysis. The company manufactures products and provides services to consumers. For the latter, the technical level of products and their quality are not indifferent. These parameters are of particular importance in the face of fierce competition and the struggle for markets for products. Here, improving the quality of products is one of the priority areas for the development of enterprises.

Quality is a set of properties that determine the suitability of a product to satisfy needs in accordance with its purpose.

The economic side of quality is revealed only in the process of product consumption. In contrast to consumer value, quality reflects the extent to which these properties correspond to the satisfaction of needs in a given product.

Subject functional analysis are consumer properties of specific products. The purpose of functional analysis is to optimize these properties (functions performed) of products in order to most fully meet consumer needs, taking into account the latest achievements in science and technology. Based on this goal, in the process of analysis, an assessment of consumer value is given, and the main directions for its improvement are determined, giving them multifunctionality of use. The possibilities of expanding the sales market for products, their advertising, similar products manufactured by other manufacturers are being studied. Recommendations are being developed to improve the competitiveness of products.

Technical analysis. The subject of this type of analysis is the cause-and-effect relationships of technical processes and their impact on economic activity. Economic activity to a large extent depends on the renewal of production, equipping it with new high technology, more advanced technology.

Creating competitive products requires careful technical preparation. With design and technological preparation the technical level of products is formed: reliability, durability, productivity, cost, etc. Therefore, in the process of analysis, it is possible to assess the technical level of products, their competitiveness in the domestic and foreign markets, and, based on the results of the analysis, determine ways to achieve world standards.

Economic analysis. The object of this type of analysis is the economic processes that take place in enterprises during the production of products and the provision of services. These processes include:

Formation of the cost price and efficiency of use of production costs finished products, its implementation;

The use of living and materialized labor;

Formation of the cost of the product, etc.

These processes occur simultaneously with technological processes, but differ from them in their nature, content and form.

If, through technological processes, raw materials and materials are converted into finished products that retain their material-natural form, then in economic processes they deal with abstract forms of their expression (live and materialized labor, cost, profit, etc.).

Economic processes cannot be expressed in tons, kilograms and other physical units. For these purposes, monetary value and relative indicators are used.

When conducting economic analysis, various sources of information are used: planned and reporting indicators that characterize the use of living and materialized labor, prices, standards, financial flows, etc. This information is intended for analyzing cause-and-effect relationships that determine the results of economic activity.

In such conditions, the purpose of economic analysis is to search for untapped opportunities to improve the efficiency of the production and economic activities of the enterprise.

Social analysis. The enterprise is a complex socio-economic system, where, along with production and economic activities, there are also social processes.

The latter find their expression in the creation of normal working conditions that ensure acceptable standards for noise, illumination, vibration, temperature, etc.; development of social infrastructure and other aspects of work and life of workers.

The study of social processes makes it possible to identify negative and positive trends, develop proposals for the development of social infrastructure and include them in collective agreements at enterprises.

Ecological analysis. Enterprises in the course of their production and economic activities significantly pollute the environment.

The object of ecological analysis is the economic processes of interaction between man and nature, and its subject is the cause-and-effect relationships of economic activity and ecology.

Functional cost analysis. The object of research here is the functions (consumer properties) of products and the costs caused by them.

The purpose of the functional cost analysis is to optimize the functions of the product and the cost of their provision.

The subject of this type of analysis is the causal relationship between consumer value and the cost of specific types of products.

With the help of functional cost analysis, it is possible to explore the composition of product functions, to differentiate the main, main and auxiliary functions, to determine the possibility of reducing, combining or eliminating unnecessary functions, the need to introduce new functions to ensure a higher level of the main function, increase competitiveness, due to technical level of products and reduce labor costs for its production.

The greatest effectiveness of this type of analysis is achieved at the stages of product creation. More modest results of the analysis are obtained in the study of already manufactured products.

Technical and economic analysis. The object of analysis is the technical processes used to produce products with desired properties and related material, labor and financial costs. The subject of analysis is the causal relationships of technical and economic processes that determine the final results of the enterprise.

The purpose of the technical and economic analysis is to optimize the ways, forms and methods of creating competitive products with minimal cost for its production. For this, methods of technical and economic analysis are used, which allows to increase the level and quality of analytical work.

Socio-economic analysis.

The object of analysis is social processes and their impact on the results of production and economic activities.

The subject of the study is the causal relationships that determine the socio-economic development of the workforce.

The purpose of the analysis is to study the possibilities for further socio-economic development of teams, increasing work motivation, and its impact on the economy of the enterprise.

The development of the social sphere requires certain financial resources, which can be obtained by increasing the efficiency of production.

The efficiency of production, in turn, depends on the level of satisfaction of social demands, the high quality of the work of the teams of enterprises.

Economic and environmental analysis.

The object of research is the ecological and economic processes associated with the improvement of the ecological situation.

The subject of the analysis is cause-and-effect relationships, which are the results of the interaction of environmental and economic processes to improve the interaction between man and nature.

The purpose of the analysis is to find opportunities for preserving the ecological environment to improve people's health, and to create environmentally friendly industries.

The considered types of analysis explore certain aspects of production and economic activity, but do not give a general assessment of the processes taking place here.

To achieve this goal, a comprehensive analysis of all types of enterprise activities is used, which serves as the basis for developing a strategy and tactics for the development of an enterprise, a systematic approach to the use of identified reserves.

1.3 Indicators of the effectiveness of the management of the economic activity of the enterprise

Indicators of the effectiveness of business management are indicators of the effectiveness of the use of the main factors of production (Figure 1), which include:

Labor resources;

Material resources;

Basic production assets

Figure 1 Composition of the main factors of production

The security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the analyzed number.

Particular attention is paid to the analysis of the enterprise's staffing of the most important professions.

The qualification level of employees largely depends on age, work experience, education, etc. Therefore, in the process of analysis, changes in the composition of workers on these grounds are studied.

Changes in the qualitative composition occur as a result of movement work force. To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:

Turnover ratio for the reception of workers (Kpr)

where P is the number of hired personnel;

Retirement turnover ratio (Kv)

where B is the number of retired workers;

Average headcount.

Staff turnover rate (Kt.k.)

Qt.k. = , (3)

where W.c. - the number of retired employees own will and for violation of labor discipline; - average headcount. - the constancy of the composition of the personnel of the enterprise (Kp.s.)

where PS - the number of employees who worked the whole year;

Average headcount.

If the enterprise expands its activities, increases its production capacity, creates new jobs, then it is necessary to determine the additional need for labor resources to attract.

The reserve for increasing output through the creation of additional jobs is determined by multiplying their growth by the actual average annual output of one worker:

RVP = RKR GVf, (5)

where RVP is a reserve for increasing output;

RKR - a reserve for increasing the number of jobs;

GVf - the actual average annual output of a worker

The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period, as well as by the degree of use of the working time fund.

The working time fund (FWF) depends on:

From the number of workers;

Days worked by one worker on average per year;

Average working day.

PDF = PR D P, (6)

where CH - the average annual number of workers, people;

D - the number of days worked by one worker per year;

P - duration of the working day, hour.

This dependence is expressed by the following formulas:

From the number of workers

FRVchr \u003d (ChRf - ChRpl) Dpl Ppl, (7)

From the number of days worked by one worker

FRVd \u003d CRF (Df - Dpl) Ppl, (8)

From the length of the working day

FRVp \u003d CHRf Df (Pf - Ppl), (9)

To identify the causes of loss of working time, the data of the actual and planned balance of working time are compared.

Losses can be caused by various objective and subjective circumstances that are not provided for by the plan:

Additional holidays with the permission of the administration;

absenteeism;

Downtime due to malfunction of equipment, machines, mechanisms, due to lack of work, raw materials, materials, electricity, fuel, etc.

Each type of waste 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.

To analyze the level of intensity of the use of labor resources, a system of generalizing, particular and auxiliary indicators of labor productivity is used.

General indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms.

Private indicators are the time spent on the production of a unit of a product of a certain type or the release of a product of a certain type in kind in one man-day or man-hour.

Auxiliary indicators characterize the time spent on performing a unit of a certain type of work. The most general indicator of labor productivity is the average annual production of products by one worker, which depends on factors (Figure 3).

The share of workers in the total number of industrial and production personnel;

From the number of days worked by them;

From the duration of the working day.

The average annual output of one worker can be represented as the product of the following factors:

GVpp \u003d Ud D P CV, (10)

The average annual output changes due to changes in:

The share of workers in the total number of employees of the enterprise

Figure 2 Structural-logical model of factor analysis of labor productivity - from the development of workers

GVud \u003d Ud Dpl Ppl ChVpl (11)

Number of days worked by one worker per year

GVd \u003d Udf D Ppl ChVpl (12)

Working hours

GVp \u003d Udf Df P ChVpl (13)

Average hourly output of workers

GVchv \u003d Udf Df Pf CV (14)

The analysis of changes in average hourly output is carried out especially carefully, since this is one of the main indicators of labor productivity and a factor that determines the level of average daily and average annual output of workers. The value of this indicator depends on many factors:

Degrees of mechanization of production processes;

Qualifications of workers, their length of service and age;

Organization of labor and its motivation;

Techniques and production technologies;

Economic conditions of management, etc.

One of the most important factors in increasing the volume of production at industrial enterprises is the provision of their fixed assets in the required quantity and assortment, their full and effective use. For this, the volume of fixed assets, their dynamics and the structure of funds are studied.

Analysis of the movement and technical condition of fixed assets (OPF) is carried out according to the financial statements (form No. 5).

For this, the following indicators are calculated:

Renewal coefficient (Cobn), which characterizes the share of new funds in their total value at the end of the year;

where P is the cost of the introduced new fixed assets;

Фк - the cost of fixed assets at the end of the period.

Retirement rate (Kv):

where B is the cost of retired fixed assets;

Фн - the cost of fixed assets at the beginning of the period.

Wear coefficient (Kizn):

where I - the amount of wear;

F is the total cost of fixed assets.

Validity coefficient (Kgodn):

Kgodn = , (18)

where G is the residual value of fixed assets; F is the total cost of fixed assets. The security of the enterprise with certain types of machines, mechanisms, equipment, premises is established by comparing the actual availability with their planned need, necessary to fulfill the production plan.

The indicators characterizing the level of provision of the enterprise with the main production assets are:

capital-labor ratio;

Technical equipment of labor.

The capital-labor ratio is calculated as the ratio of the average annual cost of industrial production assets to the average number of workers on the largest shift.

The level of technical equipment of labor is defined as the ratio of cost production equipment To average number workers in the longest shift.

2. Analysis of the efficiency of economic activity of LLC "Abinsk Khlebokombinat"

2.1 Organizational and economic characteristics of Abinsk Khlebokombinat LLC

LLC "Abinsk Khlebokombinat" was created by reorganizing the "Khlebokombinat" of the Abinsk District Consumer Union by decision of its founder.

(Resolution of the Council of the Abinsk Union of Consumer Societies, protocol dated 18.06.99 No. 3 p. 2).

The founder of Abinsk Khlebokombinat LLC is the Abinsk District Union of Consumer Societies.

The full official name of the Company is the limited liability company "Abinsk bakery".

The abbreviated official name of the Company is LLC "Abinsk bakery".

Location of the Company: 353320, Krasnodar Territory, Abinsk, st. River, 1.

Society is legal entity, has separate property recorded on its independent balance sheet, has settlement and other independent accounts in credit institutions, a seal with an emblem and stamps with its name, a trademark and is responsible for the fulfillment of obligations undertaken to partners, customers, banks and the budget.

The authorized capital of the Company is the nominal value of the share of the Abinsk Regional Union of Consumer Societies (the size of the share is 100%).

The authorized capital of the Company was formed and paid in full at the expense of the authorized capital of the reorganized Khlebokombinat enterprise of the Binsk regional consumer union in the amount of 4395.2 rubles. and an additional contribution of the Participant to the authorized capital of the Company in the amount of 345,604.8 rubles. The additional contribution was paid for with property: equipment, vehicles, computers, etc., according to the act of acceptance and transfer.

The bakery was built on the site of the old mill in 1948.

The bakery was put into operation with a production capacity of 22.7 tons per day of bakery products.

In 1973-1975. a large-scale reconstruction of the bakery was carried out. Installed new technological equipment.

In the 90s, the reconstruction continued: lines for the production of bakery and confectionery products were installed.

In relation to the main routes, the enterprise is located favorably.

The production capacity of the enterprise is 50 tons per day. In recent years, the utilization rate has been no more than 30%.

The enterprise is equipped with 2 mechanized lines:

Mechanized line for the production of molded bread FTL-2;

Mechanized line for the production of rye bread, loaves, bakery products - FTL-20.

In the production building of the plant are located:

Raw materials warehouse, equipped with modern cold stores;

yeast department;

dough preparation;

Dough cutting and oven department;

There is a room for tare storage of rye flour.

In 2000, a boiler house was built to produce steam with a capacity of 1.5 thousand m3 per day. In 2002, a confectionery shop with a capacity of 300 kg per day was put into operation on the basis of an electric furnace and an electric cabinet.

At the enterprise LLC "Abinsk Khlebokombinat" a linear-functional management structure is used. (Figure 4)

This structure combines the characteristics of a linear structure, in which all departments are managed by one head, and a functional one, which provides for the division of functions of department heads.

Manages an enterprise CEO to which the heads of all structural divisions of the enterprise are subordinate: Chief Accountant, chief engineer, chief legal department, head of OMTS, head of PEO, head of the sales department.

The technical service of the enterprise is subordinated to the chief engineer.

The chief engineer determines the technical policy and prospects for the development of the enterprise, manages the work on the technical re-equipment of production, ensuring a constant reduction in production costs, improving its quality and efficient use production capacity. Takes measures to improve the organization of production and labor.

Under the supervision of the chief accountant are:

Implementation accountant;

Accountant for materials;

Economist;

Accounting Department Accountant.

On the basis of operational and statistical accounting of production, the chief accountant performs:

Daily analysis and monitoring of the implementation of technical and economic indicators;

Develops measures to eliminate existing shortcomings in economic work;

Looks for reserves to increase output.

The bakery consists of:

Sites and departments of the main production;

Auxiliary and service production areas.

The main production units are:

Workshops and areas where raw materials are processed and products are manufactured;

A site for preparing raw materials for production;

Dough preparation department;

Dough cutting department;

Furnace department.

Auxiliary sites are those that are auxiliary in relation to the main production.

Ancillary areas include:

Repair and mechanical workshop;

Energy economy.

Service business includes:

Laboratory,

flour warehouse,

Warehouse of additional raw materials,

material warehouse,

container warehouse,

Transport,

Grain storage and expedition.

The main raw material for the bakery is flour of the 1st grade, which is delivered in a timely manner from mills in the Krasnodar Territory.

Production sites are provided with thermal energy from their own boiler house. Steam consumption is accounted for by high and low pressure flow meters installed on the boilers and technological lines of the bakery.

The main type of fuel is natural gas obtained from the system and main gas pipelines of OAO Kubangaz. All gas consumption installations are provided with gas consumption meters.

The bakery is provided with water centrally, as it does not have artesian wells located on the territory of the enterprise.

The bakery is supplied with electric energy from the Kubanenergo system and its consumption is taken into account by electric meters installed on the panels of transformer stations located on the territory of the enterprise.

Each of the technological shops of the bakery has its own specific range of consumers.

The main competitor is OJSC "Akhtyrsky Khlebozavod". The share of the Abinsk bakery in the market for the sale of bakery products in the Abinsk region is 30%.

The products of the bread shop are sold mainly in the Abinsk region. The products of other workshops are sold throughout the Krasnodar Territory.

For the sale of finished products, the bakery concludes contracts with trading enterprises of the Krasnodar Territory.

Also, for the sale of finished products, the bakery concludes contracts with trading enterprises of the Abinsk region. In 2008, 93 contracts for the sale of products were concluded.

The main raw material - flour of all varieties, the bakery receives from JSC "Bread Kuban" and from the entrepreneur Mokhnachev S.V., according to the concluded agreements.

Supply of other raw materials: sugar, salt is carried out according to the contract and one-time applications. Suppliers - enterprises of the region and other cities of Russia. All incoming raw materials have quality certificates.

Resources and results of activity of Abinsk Khlebokombinat LLC

are presented in table 1.

Table 1 Resources and results of activity of Abinsk Khlebokombinat LLC

Index				Absolute change	Growth rate, %
				2008 from 2007	2009 from 2008	2009 from 2007
Average annual number of employees, pers.
Average annual cost of fixed assets, thousand rubles
Average annual cost of working capital, thousand rubles
Revenue from product sales, thousand rubles
Cost of goods sold, thousand rubles
Gross profit, thousand rubles ...

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Organizational and legal bases and a brief natural and economic description of the farm "Makhrova". Analysis of the availability and efficiency of the use of the main and working capital, equipment of the enterprise with fixed assets and energy resources.

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Each production is opened to perform specific tasks, usually it is to generate income, provide new jobs, improve any industry. During the workflow, various events, activities, actions that are directly related to production take place. The sum of these events is called the economic activity of the enterprise.

Economic activity of the enterprise- this is an activity to create goods, provide services, perform all kinds of work, which is aimed at generating income in order to meet the needs of the management and working staff of the enterprise.

The economic activity of the enterprise consists of several stages:

• scientifically based research and developments of designers;
• production of products;
• additional production;
• Maintenance enterprises;
• marketing, sales of products and its subsequent service.

Economic processes that make up the economic activity of the enterprise:

1. The use of the means of production is the main means of the enterprise, Technical equipment, depreciation, that is, those elements that are involved in the process of generating income.
2. Using Items labor activity enterprises are raw materials, the consumption of which should be minimal and standardized, then this can have a fruitful effect on the financial results of the enterprise.
3. Exploitation of labor resources - the availability of highly qualified specialists, an acceptable ratio of the exploitation of the working time of the staff and wages.
4. Manufacture and sale of goods - indicators of the level of product quality, time periods for its sale, volumes of products supplied to the market,.
5. Indicators of the cost of goods - when calculating it, it is necessary to take into account all the expenses incurred in the manufacture and sale of products.
6. Indicators of profit and profitability - indicators of the results of the labor activity of the enterprise.
7. The financial position of the enterprise.
8. Other business activities.

All of these processes relate to the concept of the economic activity of an enterprise and constantly interact with each other, and therefore need a systematic analysis.

All economic activity of the enterprise is divided into two groups: processes associated with the production of products (production), and other processes (non-production).

Manufacturing processes dedicated to the production of goods. As a result, there is a change in the material type of raw materials and the price of the original raw materials increases by changing its type, combination or transformation. This cost is referred to as the "form value". A variety of manufacturing processes can be referred to as mining, analytical, production and assembly processes.

Non-manufacturing processes– providing various services. These processes can perform actions that are different from the transformation of the material form of raw materials. Important processes include warehousing of products, various kinds of trade and many other services.

Material on the topic from the electronic journal

Why do you need an analysis of the economic activity of the enterprise

Analysis of the economic activity of an enterprise (AHA) is a natural-science method for studying economic processes and phenomena, which is based on dividing them into parts and studying their interaction with each other. This is the main function of managing the economic activities of the enterprise. Analysis helps to approve decisions and implement actions, contributes to their justification and is the foundation of the scientific management of the enterprise, ensuring its effectiveness.

What functions are pursued by the analysis of the economic activity of the enterprise:

• study of directions and patterns of economic processes and phenomena, taking into account the laws of the economy in specific situations, the implementation of economic activities at the level of one enterprise;
• analysis of the results of the economic activity of the enterprise in relation to resource capabilities, evaluation of the effectiveness of the activities of various departments of the enterprise, taking into account planned indicators;
• analysis of ways to increase the efficiency of the economic activity of the enterprise on the basis of modern international experience in the field of scientific and technological progress;
• identification of reserves for increasing the volume of products, carrying out measures for the rational use of production potential;
• scientific approach to all plans available at the enterprise (perspective, current, operational, etc.);
• tracking the implementation of the tasks approved in the plans for the efficient use of resources in order to realistically assess and the possibility of influencing the workflow of the enterprise;
• development of solutions for the management of the economic activity of the enterprise on the basis of scientific research, selection and analysis of the economic reserve for increasing the efficiency and profitability of production.

Analysis and diagnostics of the economic activity of the enterprise is divided into several areas.

Analysis of financial and economic activity:

• analysis of the level of profitability of the enterprise;
• analysis of the payback of the enterprise;
• analysis of the use of own financial resources;
• analysis of solvency, liquidity and financial stability;
• analysis of the use of financial loans;
• assessment of economic value added;
• analysis business activity;
• analysis of the movement of finance;
• calculation of the effect of financial leverage.

Management analysis of economic activity:

• finding out the place of the enterprise in its sales market;
• analysis of the exploitation of the main factors of production: means of labor, objects of labor and labor resources;
• assessment of the results of production activities and sales of goods;
• approval of decisions to increase the range and improve the quality of goods;
• formulating a methodology for managing financial expenses in production;
• approval of pricing policy;
• analysis of profitability of production.

Comprehensive analysis of economic activity enterprises - a study of primary accounting documentation and reports for several past reporting periods. Such an analysis is necessary for a full-fledged study of the financial position of the enterprise, the results of the analysis are used in improving business processes. It should be noted that a comprehensive analysis is an important event when transforming, changing the form of ownership, in order to attract serious investments for the implementation of new business projects.

Based on the results of the reporting period, an assessment of the effectiveness of the economic activity of the enterprise is given, it is necessary to select and change the main development strategy, to improve production processes. Such an event should be held when you have planned to implement serious investment projects.

Analysis of the economic activity of the enterprise: the main stages

Stage 1. Analysis of the profitability of the enterprise.

At this stage, all sources that generate income are analyzed and allow us to trace the picture of profit formation - the main result of the company's activities.

Stage 2. Analysis of the payback of the enterprise.

This stage consists in the study of payback by comparing various indicators, data is also collected in order to evaluate the payback of the enterprise.

Stage 3. Analysis of the use of financial resources of the enterprise.

This stage consists in analyzing where the company's own financial resources are spent, by examining documentation and generating reports on further development production.

Stage 4. Analysis of the financial capabilities of the enterprise.

This stage consists in finding opportunities for the use of invested funds, for the analysis of various obligations. This stage provides the enterprise with the opportunity to decide on a development strategy for the future, to draw up a scheme for the application of investments.

Stage 5. Liquidity analysis.

At this stage, a study of the company's assets and their structuring takes place in order to find out the level of liquidity of the economic activity of the enterprise.

Stage 6. Analysis of the financial stability of the enterprise.

At this stage, the strategy of the enterprise is determined, with the help of which the financial stability of the enterprise is achieved, as well as the degree of dependence of the company on borrowed capital and the need to raise funds.

Stage 7. Analysis of the use of borrowed capital.

At this stage, it is necessary to find out how borrowed capital is used in the activities of the enterprise.

Stage 8. Economic value added analysis.

Based on the results of the analysis of economic value added, the volume of the company's expenses for the production of products, the real cost of goods, as well as the degree of justification of this cost, are determined, and ways to reduce it are found.

Stage 9. Analysis of business activity.

At this stage, the activity of the enterprise is monitored using research completed projects, increasing the volume of sales of products to the market and entering the level of international trade.

Also, the diagnostics of the economic activity of the enterprise includes an analysis of the movement of finances (various operations with financial means, preparation of documentation for various transactions, etc.) and calculation of the effect of financial leverage (impact on the level of financial resources through the approval of economic decisions).

What is business planning

stable financial position companies, modernization and promotion of production can be guaranteed if you are engaged in planning the economic activities of the enterprise.

Planning is the development and adjustment of a plan that includes foresight, justification, concretization and description of the basics of the enterprise's economic activity for the near and long term, taking into account the situation on the sales market for products at the maximum exploitation of the enterprise's resources.

The main tasks of business planning:

1. Study of demand for the company's products.
2. Increasing the level of sales.
3. Maintaining a balanced growth in production.
4. Increasing income, payback of the production process.
5. Minimizing the cost of the enterprise by applying the strategy of rational development and increasing production resources.
6. Strengthening the competitiveness of goods by improving their quality and reducing costs.

There are two key types of planning: operational and production planning and technical and economic planning.

Technical and economic planning aimed at creating a system of standards for improving the technical equipment and financial affairs of the enterprise. In the process of this type of planning, the acceptable volume of products manufactured by the enterprise is clarified, the necessary resources for the production of goods are selected, the optimal indicators of their use are calculated, and the final financial and economic standards for the functioning of the enterprise are established.

Operational and production planning aimed at concretizing the technical and economic plans of the company. With the help of it, production goals are formed for all departments of the enterprise and tasks for the production of products are adjusted.

Main types of planning:

1. Strategic planning - a production strategy is formed, its main tasks are developed for a period of 10 to 15 years.
2. Tactical planning is a confirmation of the main goals and resources of the enterprise needed to solve strategic problems for a short or medium term.
3. Operational planning - ways to achieve strategic goals are selected that are approved by the management of the enterprise and are typical for the economic activity of the enterprise (work plans for the month, quarter, year).
4. Normative planning - the selected methods for solving strategic problems, goals of the enterprise for any period are justified.

Each enterprise experiences difficulties in attracting private investment, since its own financial resources are often not enough, the enterprise needs loans, therefore, in order to combine the possibilities of private investors, loans are provided, which are formed by the enterprise's economic activity plan.

Business plan- a program for the implementation of business operations, company actions, containing information about the company, product, its production, sales markets, marketing, organization of operations and their effectiveness.

Business plan features:

1. Forms ways of development of the enterprise and ways of selling goods.
2. Carries out planning activities of the enterprise.
3. Helps to get extra loans, which gives a chance to buy new developments.
4. Explains the main directions, changes in the structure of production.

The program and volume of the business plan depend on the volume of production, the scope of the enterprise, and its purpose.

• Performance indicators - the main sensors of the company

Organization of economic activity of the enterprise: 3 stages

Stage 1. Opportunity assessment

At the initial stage, it is necessary to assess the resources for the implementation of the production process, for this it will be necessary to involve scientific developments and the work of designers. This stage will help to assess the potential for the production of goods in the volume and under the conditions that the owner of the company wants to explore in order to approve the final decision to start production. After exploring potential opportunities and implementing a series of actions, the production line is launched within the boundaries of the formulated plan. Each stage of production is monitored using various tools.

Stage 2. Launch of auxiliary production

If there is a need, then the next stage is the development of additional (auxiliary) production. This may be the production of another product, for example, from the remnants of raw materials from the main production. Additional production is a necessary measure that helps to develop new market segments, increase the chances of effective development of the company's financial activities.

Maintenance of the enterprise can be carried out both on its own and with the involvement of specialists and resources from outside. This includes the maintenance of production lines, the implementation of repair work that is necessary for the organization of uninterrupted work activities.

At this stage, it is possible to use the services of delivery companies (for transporting products to warehouses), the services of insurance companies for insuring the property of the enterprise, and other services that optimize production activities and assess potential financial costs. At the next stage, marketing work is carried out, aimed at researching the market, opportunities for selling products that will help organize uninterrupted sales of goods. Applies marketing scheme, which helps to establish the process of marketing and delivery of products. This process is also needed when assessing the potential for the production of goods in the quantity that will be sold on the market with a minimum level of financial costs for an advertising campaign, product delivery, and at the same time will be able to attract the maximum number of buyers.

Stage 3. Sales of products

The next stage is the sale of the finished product within the framework of the developed plan. Each stage of the sale of products is monitored, accounting for the sold goods is carried out, forecasts are made and research is carried out to approve competent decisions to manage the future activities of the enterprise. In some situations, it is necessary to formulate a methodology for after-sales service (if the manufacturer has established a warranty period for products).

The economic activity of the enterprise within the framework of the approved development plan makes it possible to assess the economic situation of the company, the reserves of resources for the production of products, to investigate the impact of factors on the performance of sales of products, on the level of quality of goods. When conducting an analysis of the economic activity of an enterprise, indicators of profitability, payback, and the potential for increasing the volume of production are studied.

Enterprise business management: features and mechanisms

The main condition for the effective operation of the company is the organization of its economic activities in such a way that its preferred factors are taken into account with the utmost accuracy and the consequences of negative factors are minimized.

Solving the difficulties of effective management of the organization requires the development latest methods implementation of financial and economic activities of the enterprise. With the help of such methods, it is necessary to formulate a strategy for the development of the organization, justify the decision-making on the management of the enterprise, control their timely implementation, evaluate the results of the economic activity of the enterprise.

The principles of managing the economic activity of an enterprise are a set of principles, methods, indicators and actions taken to organize the work of an enterprise. The main task Such management is the fulfillment of the tasks set, namely, the manufacture of goods that can satisfy the needs of customers.

The main success factor in the management of the economic activity of the enterprise is the consistency at all levels and stages of management, at which they are approved and implemented. decisions made- from the moment of acquisition of resources, raw materials, their preparation for use in the workflow of the enterprise to the moment of sale of the finished product to customers.

The experience of managing the economic activities of an enterprise of many companies, as a rule, is chaotic, which is caused by the ineffective work of state and commercial companies, the fragmentation of their actions, the low level of education of enterprise managers, and the poor level of development of their entrepreneurial ethics.

The main condition for raising the level of management efficiency in the process of economic activity of the enterprise can be called the use of various management methods aimed at maximizing the use of the hidden capabilities of the enterprise. They are a multi-level system of resource, financial and production capabilities, each of which is used at some stage of the enterprise's economic activity, guaranteeing the achievement of a positive result.

Evaluation of the economic activity of the enterprise: highlights

• Report development

The results of the economic activity of the enterprise based on the results of the reporting time period are recorded in the format of a detailed report. To drafting reporting documentation highly qualified employees of the enterprise are allowed; if necessary, access to secret data is opened. The results of the report are published if required by law. In some situations, the information remains classified and is used to develop a new direction for the development of the enterprise, to improve efficiency. You need to know that the evaluation of the results of economic activity of the enterprise consists of the preparation, research and analysis of information.

• Forecast development

If necessary, you can make a forecast for the development of the enterprise in the future. To do this, it is necessary to provide free access to all information related to the financial activities of the enterprise for a certain number of reporting periods in order for the forecast to be as accurate as possible. At the same time, it is necessary to take into account the fact that the information recorded in the reporting documentation must be true. In this case, the data provided will help to detect problems of financing, distribution of funds among various departments of the enterprise. As a rule, the results of the economic activity of the enterprise are evaluated according to the results of the reporting period, which is one year.

• Accounting

All business activities of the company without fail should be taken into account. For this, automated programs for accounting and processing primary accounting documents are used. Regardless of how the accounting of the economic activity of the enterprise is carried out, a report is formed based on the results of its study. Accounting is carried out strictly according to accepted standards; if the company also operates in international markets, then its documentation must comply with international standards.

Maintenance and formation of reporting documentation is carried out either by your own specialists working at your enterprise, or by specialized employees of another organization on a contractual basis. The results of the report are used to calculate the amounts of tax deductions that must be paid during the reporting period. Reporting documentation must take into account the specifics of the company's activities.

• Document flow in the organization: when everything is in its place

How the main indicators of the economic activity of the enterprise are determined

The main indicators of the economic activity of the enterprise, which are used in business projects, are divided into two groups:

1. estimated indicators - income, turnover of the company, cost of goods, etc.;
2. indicators of production costs - payment of wages to personnel, depreciation of equipment, energy and material resources etc.

The most important estimated indicators of economic activity:

• turnover (sales volume) of the enterprise;
• gross income;
• conditionally net profit, production;
• income after deductions of interest on credit loans;
• income after payment of taxes;
• profit after payment of other payments;
• liquidity after the implementation of financial investments in the improvement of production;
• liquidity after payment of dividends.

All these criteria are necessary for managing processes within the company for effective control over the production of products, for the financial stability of the enterprise, as well as for the formulation of new management decisions.

With the help of these criteria, the head of the enterprise receives data. This information is the basis for developing solutions that can improve the situation in production. Some indicators perform important function and in developing a methodology for motivating staff.

• Company turnover

With the help of the first evaluation criterion of the economic activity of the enterprise, the turnover of the organization is revealed.

It is calculated as total sales, that is, the value of products and services that were provided to customers. When calculating the turnover of a company, the period for which it is determined (month, decade, year, etc.) plays an important role, since this criterion is greatly affected by the processes associated with inflation.

It is more convenient to calculate this indicator using constant prices, but if accounting calculations and further planning are necessary, the turnover can be determined at current prices.

Such an estimate of turnover is a priority for budget companies and firms that are not yet making a profit.

In the field of trade and in the sales departments of enterprises, the volume of trade is the foundation for setting the sales rate of products, and also plays an important role in motivating staff.

With a stable level of sales, staff salaries, as a rule, depend on goods sold. The seller receives a management-approved percentage of the cost of each item they sell. The greater the turnover rate of finances and the number of completed transactions for a specified period, the greater the salary the employee will receive.

It is sometimes quite difficult to determine the turnover, especially in associations of enterprises or in branches of huge companies. In the last example, there are difficulties with intra-company turnover - turnover between departments of the company on the basis of transfer funds. If we remove the price of purchased resources, raw materials, other expenses from the turnover of the enterprise, then the output is another indicator of the economic activity of the enterprise - gross income (profit). This criterion can be calculated in the departments of large corporations.

• Gross profit

In business management, gross profit is the most used evaluation criterion. The indicator of gross profit is common in those areas of business and industry where fixed costs are at a low level. For example, in the field of trade.

In the process of short-term planning, the use of the gross profit indicator is more rational than the use of the company's turnover indicator. The indicator of gross profit is used in those areas of production where the percentage of variable expenses, material and energy costs in the cost of goods is high. But this indicator cannot be used in capital-intensive areas of production, where the amount of income is calculated by the volume of operation of the technical equipment of production, the level of organization labor process. In addition, the gross profit indicator can also be used in companies with a changing structure of production costs, prime cost. The main hurdle in calculating gross profit is determining inventory and work in progress. Taking into account inflation, these factors significantly distort the value of this criterion in organizations.

• Conditionally net profit

If you subtract overheads and depreciation costs from gross profit, you get the company's "notional net" income, or income before interest on loans and taxes. This criterion of the economic activity of the enterprise is used in the conduct of almost all business projects. But in small projects, this criterion is often confused with the entrepreneurial profit of the owner of the firm.

The net profit indicator is the basis for calculating the staff bonus fund. In international practice, the level of bonuses to the chief executives of enterprises is also set depending on the level of profit received.

• Conditionally pure products

Adding to the value of conditionally net income the cost of paying salaries to staff, we get the indicator of conditional net production. The value of this indicator can be formulated as the difference between the goods sold and the amount of costs for its production (raw materials, costs for the repair and maintenance of equipment, services of contractors, etc.). The growth of conditional net profit is a criterion for the effectiveness of the company's activities, regardless of the scale of the inflation process.

In practice, it is applied similarly to the gross profit indicator. But the most convenient industry for its implementation is the implementation and consulting business.

The conditional net profit indicator is an effective tool for management control in areas and organizations that have a stable system of production costs. But this criterion is not suitable for evaluating the results of the work of conglomerates, organizations with the production of various types of products. The indicator is the basis for calculating the payroll, especially in areas where the number of staff, labor costs and labor costs are difficult to control.

• Profit before tax

If we subtract wage payments and interest on loans from the indicator of conditionally net production, then income before tax is obtained. This indicator cannot serve as an estimate at newly opened enterprises that have not yet gained momentum in production and sales of products, as well as at enterprises where serious financial investments with a long payback period. It can't be used in the home service industry.

The scope of use of other estimated indicators is limited solely by the needs of accounting.

• Strategic Indicators

Together with the indicators that are necessary for the implementation of the current planning and management of the enterprise, there are criteria for strategic management.

Main strategic indicators:

• the volume of the sales market controlled by the enterprise;
• product quality standards;
• customer service quality indicators;
• indicators that relate to the training and professional development of the company's personnel.

All these indicators are associated with an increase in the volume of profit received by the enterprise. For example, an increase in the volume of deliveries to the sales market leads to an increase in the income that the company will bail out. This dependence is especially clear in the sphere of capital-intensive production. It should also be noted that the increase in income is only achieved on a prospective basis and cannot be determined using criteria that are used for current planning and management needs only for specific time periods.

If it is not difficult to calculate the sales market share, then the criterion of product quality is a very difficult concept to define. As a rule, for requirements within production, the failure rate is used as a percentage of a batch of goods using statistical quality control, that is, by selection, the failure rate in a particular batch per thousand pieces of products is found out. This indicator is not so much aimed at reducing the costs of the production process as it is aimed at maintaining the level of your company in the sales market. Outside the company or production, indicators of product quality are: the percentage of products returned by buyers for service under warranty, the percentage of goods returned by buyers to its manufacturer, in the volume of products sold.

• Organizational cost management, or How to create a minimum cost system

Expert opinion

Performance indicators in online trading

Alexander Sizintsev,

General Director of online travel agency Biletix.ru, Moscow

In business projects that operate online, performance is analyzed using different methods compared to offline companies. I will talk about the main criteria that are used in evaluating the effectiveness of the project. By the way, the Internet project Biletix.ru began to pay for itself only after two years.

1. The level of sales is increasing at a faster pace than the market. We analyze the effectiveness of our project in the context of the market situation. If the statistics show that passenger transportation has increased by 25% in a year, then our sales volume should also increase by 25%. If the situation is not so good for us, then we must understand that our level of efficiency has decreased. In this situation, we urgently need to take a number of measures to promote the site and increase traffic. At the same time, we must improve the quality of customer service.
2. Increasing the volume of goods with a high level of profitability in the volume of total sales of the company. The percentage of such products in different fields of activity can have striking differences. For example, one of the most profitable activities is a service for the provision of hotel room reservation services. And the lowest margin is the sale of air tickets. The difference between them can reach up to 12%. It is natural that reliance should be placed on the room reservation service. Over the past year, our team was able to increase this level to 20%, but the percentage of total sales still remains low. Based on this, we set ourselves the goal of reaching a 30% level of all sales of the company - this is a standard indicator of the organization's performance in foreign business projects that are identical to our company.
3. Increase sales through the most profitable channels. The main indicator of the effectiveness of our business project is the increase in sales through certain promotion channels. The website of our project is the most profitable channel, we directly address our potential clients. This figure is approximately 10%. The percentage from the sites of our partners is several times lower. It follows from this that the site of our business project is the most important indicator of the effectiveness of the project.
4. Increasing the number of buyers who are interested in your products or services, and also make purchases. To study the level of efficiency, you need to correlate the share of your regular customers with the entire customer base of the company. We can also increase profits by repeat orders. That is, the customer who will purchase products from us repeatedly is the most profitable client of the project. It is necessary to take a number of measures that increase the profitability of buyers, and not extend to reduce the cost of goods. For example, to increase one-time profits, many projects launch all kinds of promotions and discounts. If your buyer once purchased a product at a discount, then the next time he will not want to buy it at full price and will look for other online stores that have promotions at the moment. From this we understand that this method will not be able to increase the income of the project permanently, which means that it is inefficient. In terms of numbers, the percentage regular customers should be approximately 30% of the total number of customers. Our business project has already achieved such a performance indicator.

What indicators are used to evaluate the results of economic activity of the enterprise

Income- profit from the sale of goods or from the provision of services, less financial costs. It is the cash equivalent of the company's net product, that is, it consists of the amount of funds spent on its production and the benefits after its sale. Income characterizes the entire amount of the company's financial resources that enters the organization for a certain time period and, minus tax deductions, can be used for consumption or investment. In some cases, the income of the enterprise is taxed. In such a situation, after the process of deducting tax payments, income is divided among all sources of its consumption (investment fund and insurance fund). The consumption fund is responsible for the timely payment of salaries to the personnel of the enterprise and for deductions based on the results of work, as well as for the percentage in the authorized property, for material support, etc.

Profit- this is the percentage of the total income that the enterprise has left after the financial costs of the production process and its sale. In a market economy, profit is main source savings and increasing the revenue side of the state and local budgets; the main source of development of the company's activities, as well as the source by which the needs for financial resources of the personnel of the enterprise and its owner are satisfied.

The amount of profit can be influenced both by the volume of goods produced by the enterprise, and its diversity, the level of product quality, the cost of production, etc. And income can affect such indicators as the payback of products, the financial capabilities of the company, etc. The total amount of profit enterprises is called gross profit, and it is divided into three parts:

1. Income from the sale of goods is the difference between earnings from the sale of goods, excluding value added tax, and the cost of goods sold.
2. Sales income material assets enterprise, from the sale of property of the enterprise - the difference between the funds received from the sale and the funds spent on the purchase and sale. Income from the sale of fixed assets of the enterprise is the difference between the profit from the sale, the residual price and the financial costs of dismantling and selling.
3. Income from additional activities of the enterprise - profit from sales valuable papers, from investing in business projects, from renting out premises, etc.

Profitability- a relative indicator of the effectiveness of the organization's labor activity. It is calculated as follows: the ratio of profit to expenses, reflected as a percentage.

Profitability indicators are used to evaluate the performance of various enterprises and entire areas of activity that produce different volumes of products and a different range. These indicators characterize the amount of profit received in relation to the resources spent by the enterprise. The most commonly used indicators of profitability of goods and the profitability of its production.

Types of profitability (payback):

• payback from product sales;
• payback of invested funds and expended resources;
• financial payback;
• the amount of net payback;
• payback of labor activity of production;
• payback of the personal capital of the enterprise;
• time frame of return on own investments;
• payback of permanent investments;
• overall return on sales;
• return on assets;
• payback of net assets;
• return on investment borrowed;
• payback of working capital;
• gross margin.

How is the efficiency of the economic activity of the enterprise determined?

The efficiency of the economic activity of the enterprise directly depends on its results. The absolute criterion that characterizes the result of the company's work process in the financial (monetary) assessment is called " economic effect».

For example, an organization has acquired new technical equipment for its production and, thanks to this, has increased the level of income of the enterprise. In such a situation, an increase in the level of income of the enterprise means the economic effect of the introduction of new technologies. At the same time, increasing profits can be achieved in different ways: by improving the technology of the workflow, purchasing modern equipment, an advertising campaign, etc. In such a situation, the efficiency of the economic activity of the enterprise will be determined by economic efficiency.

The efficiency of the economic activity of an enterprise is a changing indicator that measures achieved result with the financial resources or other resources spent on it.

• Efficiency= result (effect) / costs.

The formula indicates that the best efficiency is achieved if the result is aimed at the maximum level, and the costs - at the minimum.

• Cost reduction in the enterprise: the most effective methods

Expert opinion

How to spot signs of poor business performance

Alexey Beltyukov,

Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow

Analysis of the effectiveness of the economic activity of the enterprise consists of a study of the financial level, as well as existing risks.

1. The main indicator is set.

In each area of ​​activity, you can find some basic financial criterion that can display the effectiveness of a business project. For example, we will consider organizations that provide services. mobile communications. Their main criterion is the average level of the organization's profit per month per user. It is called ARPU. For services involved in the repair of cars, this is the setting of an indicator for 1 hour on one operating lift. For the real estate industry, this is the level of profitability per square meter. meter. You need to opt for an indicator that clearly characterizes your business project. In parallel with the establishment of the indicator, it is necessary to study information about your competitors. From my own experience, I can say that getting this information is not difficult at all. Based on the results of the work done, you will be able to assess the state of your business project in comparison with other companies in the industry in which you operate. If a study of the effectiveness of the economic activity of your enterprise has revealed a level of performance higher than that of organizations competing with you, then it makes sense to think about developing the capabilities of your enterprise; if the level is lower, then your main goal is to identify the reasons for the low level of performance. I am sure that in such a situation it is necessary to conduct a detailed study of the process of formation of the value of products.

2. Research of the value formation process.

I solved this problem in the following way: I identified all financial indicators and controlled the formation of the value chain. Tracked financial expenses in the documentation: from the purchase of materials for the creation of products to their sale to customers. My experience in this area indicates that by applying this method, you can find many ways to increase the level of efficiency of the economic activities of the enterprise.

In the economic activity of the enterprise, two bad indicators of efficiency can be found. The first is the presence of a large area of ​​warehouses with semi-finished products; the second is a high percentage of defective goods. In financial documentation, indicators of the presence of losses can be called a high level of working capital and large spending on one product item. If your organization is engaged in the provision of services, then the low level of efficiency can be tracked in the workflow of employees - as a rule, they talk to each other too much, do unnecessary things, thereby reducing the effectiveness of the service.

How is the economic activity of the enterprise regulated at the state level

Legal regulation- this is the activity of the state, aimed at public relations and carrying out its actions with the help of legal instruments and methods. Its main goal is to stabilize and put in order relationships in society.

Legal regulation various kinds There are two types of activity: directive (also called direct) or economic (also called indirect). The legal documentation contains rules in relation to various types of activities. Direct regulation, which is carried out by state bodies, can be divided into several lines:

• formulating the conditions that will apply to the economic activity of the enterprise;
• approval of restrictions on various manifestations in the conduct of business activities of the enterprise;
• application by the state of penalties in case of non-compliance with established standards;
• entering amendments into the documentation of the enterprise;
• formation of business entities, their restructuring.

The legal regulation of the economic activity of an enterprise occurs when using the norms of labor, administrative, criminal, tax, corporate law. You need to know that the rules set out in legislative documents are constantly changing in response to the current situation in society. If the business activity of the enterprise is carried out without taking into account the established standards, then an unpleasant situation may arise for the owner of the enterprise - he will be held administratively or criminally liable or receive penalties.

In practice, very often, company managers sign contracts without really studying and analyzing all the information. Such actions can negatively affect the final result. The client has the right to use such omissions for his own purposes - he can terminate the contract. In this case, your company will suffer huge financial losses and all sorts of costs. For this, there is a definition legal regulation economic activity of the enterprise. The head of the organization must keep under personal control a large number of questions. A lot of excitement for the management personnel of the enterprise also brings inspections government bodies control.

Most of the entrepreneurs in our country are accustomed to impunity, especially in those moments that relate to labor relations. As a rule, violations are discovered in the process of dismissal of staff. In modern society, employees have learned to assert their rights. The head of the enterprise must keep in mind that an employee who has been illegally fired may return to his job. workplace By the tribunal's decision. But for the owner of the company, such a return will result in financial costs, including salary deductions for the employee for all the time he did not work.

The legal regulation of the economic activity of the enterprise includes legislative, regulatory and internal documentation, which is approved by the organization independently.

• Compensation upon dismissal: how to pay off an employee

Information about experts

Alexander Sizintsev, CEO of online travel agency Biletix.ru, Moscow. CJSC "Vipservice" Field of activity: sale of air and railway tickets, as well as the provision of tourism and related services (Biletix.ru agency - a b2c project of the Vipservice holding). Number of personnel: 1400. Territory: central office - in Moscow; more than 100 points of sale - in Moscow and the Moscow region; representative offices - in St. Petersburg, Yekaterinburg, Irkutsk, Novosibirsk, Rostov-on-Don and Tyumen. Annual sales: 8 million air tickets, more than 3.5 million railway tickets.

Alexey Beltyukov, Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow. Innovation Center Skolkovo is a modern scientific and technological complex for the development and commercialization of new technologies. The complex provides special economic conditions for companies operating in the priority sectors of the modernization of the Russian economy: telecommunications and space, medical equipment, energy efficiency, information Technology and nuclear technology.