graduate work

1.3 Ways to improve the efficiency of an enterprise

The economy of enterprises is a set of production factors (own and borrowed), non-productive factors, circulation funds, finished products, funds in the bank accounts of the enterprise, securities, intangible property funds (patents, licenses, etc.), income or profits received as a result of the sale of products and the provision of various services.

Their valuation characterizes the level and scale of economic development of the enterprise. The latter depends on many factors: on the ability to find optimal proportions between resource provision, quantity and quality of products, on the one hand, and sales volume, sales income and profit, on the other hand.

The nature and degree of effectiveness of the implementation of these factors depend on the impact of taking into account the external and internal conditions of the enterprise’s development. External conditions include the market economic system. In its activities, an enterprise must strive not only to maintain itself, but also to develop in the market, while optimally using the entire set of internal factors of production development, which are quite numerous in their content and purpose. Conventionally, they can be divided into three groups.

Factors of resource support for production. These include production factors (buildings, structures, equipment, tools, land, raw materials, materials, fuel, labor, information), that is, everything without which the production of products and the provision of services in the quantity and quality required by the market is inconceivable.

Factors that ensure the desired level of economic and technical development of the enterprise (STP, organization of labor and production, advanced training, innovation and investment, and so on).

Factors ensuring the commercial efficiency of the production and economic activities of an enterprise (the ability to conduct highly efficient commercial and supply activities).

There is no strictly defined line between these groups. At the same time, they differ in the degree of impact on production. Thus, the first group of factors determines the resources of the enterprise, its capabilities, and the degree of implementation of these capabilities depends on the use of the second group.

The third group of factors stands somewhat aside. Its emergence is directly related to market relations. Their implementation is aimed at:

* ensuring the rhythm of production through a certain organization of its provision with all the necessary resources for the production of goods in quality and quantity to satisfy market requirements;

* reducing production costs or keeping them at a certain level through effective commercial work;

ѕ obtaining profit in an amount that ensures the technical and economic development of the enterprise.

This is achieved through product marketing. Their different roles in the production of goods and its development determine the specific use of each group of factors.

Ways to increase production efficiency - a set of specific measures to increase production efficiency in given directions. The main ways to increase production efficiency: reducing labor intensity and increasing labor productivity, reducing the material intensity of products and rational use of natural resources, reducing the capital intensity of products and intensifying the investment activities of enterprises.

An important factor in increasing the efficiency of an enterprise is scientific and technological progress. In modern conditions, revolutionary, qualitative changes are needed, a transition to fundamentally new technologies, to technology of subsequent generations, a radical re-equipment of all sectors of the national economy based on the latest achievements of science and technology.

Radical transformations in engineering and technology, the mobilization of all, not only technical, but also organizational, economic and social factors, will create the prerequisites for a significant increase in labor productivity. It is necessary to ensure the introduction of the latest equipment and technology, to widely apply progressive forms of scientific organization of labor in production, to improve its standardization, to achieve an increase in production culture, strengthening order and discipline.

Reducing production costs is of great importance for increasing the efficiency of an enterprise. It presupposes, first of all, economical consumption of resources, which indicates not only a quantitative, but also a qualitative impact on the economic potential of the enterprise and its future changes.

Cost reduction factors are quantitatively comparable opportunities for cost savings. The first group of factors includes an increase in the technical level of production. The second group of factors includes improving the management of production and labor organization. The third group of factors includes changes in the volume and structure of products and the structure of production. The fourth group of factors includes changes in business conditions. Since the cost of production consists of various items, accordingly, there are various directions for its reduction. It is necessary to identify sources and factors of cost reduction.

Sources show where to look for opportunities to reduce production costs. Factors determine the conditions that ensure the successful use of identified sources of cost reduction.

Sources for reducing production costs are:

* improving the use of raw materials and supplies;

* reducing the labor intensity of products ensures an increase in labor productivity and, therefore, leads to a decrease in the share of wages in the cost of production;

* reduction of costs for production maintenance and management.

Profit is an indicator that most fully reflects production efficiency, the volume and quality of products produced, the state of labor productivity, and the level of costs.

Among the factors influencing the amount of profit, a prominent place, in addition to the cost of production, is occupied by scientific and technological progress, changes in the volume and structure of production, and changes in prices.

The effect of the factor of scientific and technological progress on increasing profits is manifested through a reduction in production costs, increased labor productivity, and increased capital productivity.

Among the ways and means of increasing the profit of an enterprise are the following:

1. reducing production costs by reducing variable cost rates. There are even special economic services at enterprises that carry out item-by-item cost analysis and look for ways to reduce it. But to a large extent, this work is depreciated by inflation and rising prices for raw materials and fuel and energy resources.

2. increasing the volume of product sales in physical terms, which can be achieved through capital investments in the purchase of more productive equipment, the development of new technologies, and the expansion of production.

3. reducing the size of unrealized balances at the beginning and end of the reporting period. To do this, it is necessary to carry out the following activities:

a) reducing the time required for assembling, packaging products, and processing settlement documents.

b) drawing up contracts with clearly defined terms of payment by the buyer for products in order to eliminate the situation when the buyer does not pay for the products on time.

The volume and timeliness of all work, the degree of use of equipment, machines, mechanisms and, as a consequence, the volume of production, its cost, profit and a number of other economic indicators depend on the enterprise’s supply of labor resources and the efficiency of their use. The efficiency of using an enterprise's labor resources is characterized by labor productivity. Labor productivity is influenced by three groups of factors:

* material and technical, depending on the level of development, condition, degree of use of means of production and directly affecting the labor intensity of products;

* organizational, depending on the level of organization of labor, production and management.

These two factors influence the use of working time.

* socio-economic, depending on the content of work, working conditions, composition and qualifications of personnel.

* reserves are unused opportunities for increasing labor productivity due to the action of specific factors:

* reserves for more efficient use of means of production and labor;

* current ones are implemented in current planning and proceed without significant costs, and long-term ones are associated with significant financial labor costs;

* national economic, sectoral and intra-economic.

One of the important factors in intensifying and increasing the efficiency of enterprise production is the economy regime. Resource conservation must become a decisive source of meeting the growing demand for fuel, energy, raw materials and materials. An external form of resource conservation is resource saving. Its value shows the state of resource conservation at the enterprise. The economical use of material resources consists in the formation of such a level of consumption of raw materials and materials as an integral part of production consumption, at which the smallest possible amount of raw materials and materials should be used to produce high-quality products.

Increasing production efficiency depends on better use of fixed assets.

Increasing the efficiency of using fixed assets can be achieved in the following ways:

1. Timely commissioning of new fixed assets and production facilities, their rapid development. This makes it possible to quickly obtain the necessary products from technically more advanced fixed assets, accelerate their turnover and thereby slow down the onset of obsolescence of fixed assets of enterprises, and increase the efficiency of social production as a whole.

2. Improving the use of existing fixed assets and production capacities of industrial enterprises, including newly commissioned ones, which can be achieved thanks to:

ѕ increasing the intensity of use of production capacities and fixed assets (technical re-equipment, increasing the rate of renewal);

ѕ increasing the extensiveness of their load (increasing the operating time of equipment in a calendar period, increasing the proportion of operating equipment as part of all equipment).

3. Timely installation of uninstalled equipment, as well as commissioning of all installed equipment, with the exception of parts that are in planned reserve and repair.

4. Improving the organization of production by:

* reducing the time of intra-shift equipment downtime;

* ensuring a continuous flow work schedule.

5. Improvement of qualifications and skills of personnel servicing equipment.

6. Improving the system of moral and material incentives for enterprise personnel.

To increase the efficiency of using fixed assets, it is necessary to increase the degree of their load, especially their active part, update the assets, use advanced equipment, modern technologies and qualified workers.

Effective use of working capital largely depends on the correct determination of the need for working capital. It is important for an enterprise to correctly determine the optimal need for working capital, which will allow it to receive the profit planned for a given production volume with minimal costs. Working capital, after fixed assets, ranks second in size in the total volume of resources that determine the economy of an enterprise.

From the point of view of the requirements for effective management of the enterprise's economy, the volume of working capital must be sufficient to produce products in the range and quantity required by the market, and at the same time minimal, not leading to an increase in production costs due to the formation of excess reserves.

Among the ways to increase working capital turnover are the following:

1. Reducing the time during which working capital is diverted, that is, in circulation.

2. Reduction of average annual working capital balances.

3. Reducing the enterprise's need for working capital.

4. Produce products that can be sold quickly and profitably, while reducing the production of products that are not in current demand. This will help to avoid sales crises of manufactured products.

6. Rational organization of inventories:

* rational use;

* liquidation of excess stocks of materials;

* improvement of supply organization;

* improvement of warehouse operations.

The economic importance of saving working capital in modern conditions is expressed in the following:

1. Reducing the specific costs of raw materials, supplies, and fuel provides production with great economic benefits - it makes it possible to produce large volumes of products from a given amount of resources.

2. The desire to save material resources encourages enterprises to introduce new equipment and improve technological processes.

3. Saving material resources significantly contributes to reducing the cost of industrial products.

4. By significantly influencing the reduction of production costs, saving material resources has a positive impact on the financial condition of the enterprise.

Thus, the economic efficiency of improving the use and saving of working capital is very large, since they have a positive impact on all aspects of the production and economic activities of the enterprise. Thus, accelerating the turnover of working capital allows you to free up significant amounts, and thus increase production volume without additional financial resources, and use the released funds in accordance with the needs of the enterprise.

Organizational and economic factors occupy an important place in increasing production efficiency. Their role especially increases with the growth of the scale of social production and the complication of economic relations. The production social infrastructure, which has a significant impact on the level of production efficiency, requires further development and improvement. This is the improvement of the very forms and methods of management, planning, and economic stimulation of the entire economic mechanism. In this same group of factors, various levers of economic accounting and material incentives, financial responsibility and other self-supporting economic incentives are widely used.

A special place in intensifying the economy of an enterprise and reducing specific resource consumption belongs to improving product quality. A necessary condition for survival in competition was the creation of a quality system covering all stages of production that affect the quality of the finished product. Product quality management is an interconnected set of measures to establish, ensure and maintain the required level of product quality during its development, production and operation or consumption, carried out through systematic quality control and targeted influence on the conditions and factors affecting product quality. Product quality management must be carried out systematically, that is, the enterprise must have a product quality management system. This task should become the subject of constant attention and control, the main factor in assessing the activities of each work team.

The security of the enterprise's reserves and costs from its own sources is revealed, as well as taking into account long-term and then short-term loans; this analysis gives the most complete picture of the availability of inventories and costs from own sources of financing;

The reasons for the formation of accounts payable, its share in the enterprise's liabilities, dynamics, structure, and the share of overdue debt are considered.

In accordance with the indicator of the provision of inventories and costs with own and borrowed sources, types of financial stability are distinguished:

* absolute stability of financial condition: own working capital fully covers reserves and costs;

* normally stable financial condition: reserves and expenses are provided by the amount of own working capital and short-term borrowed sources;

* unstable financial condition: inventories and costs are provided at the expense of own working capital, long-term borrowed sources and short-term loans and borrowings, i.e., at the expense of all the main sources of formation of inventories and costs;

* crisis financial condition: reserves and costs are not provided by the sources of their formation, the enterprise is on the verge of bankruptcy.

The operating efficiency of an enterprise and its economic growth largely depend on the methods of perfect management and organization of all aspects of its activities. The use of one or another factor in itself, without connection with others, does not mean that the proper economic and technical development of the enterprise will be ensured. We need integration of all factors. This function belongs to production management in market conditions. Management requirements can be roughly expressed as follows: knows, wants, succeeds. The absence of one of the elements is enough, and the system collapses.

Analysis of inventory at an enterprise using the example of the Domovenok cafe

Based on the characteristics of the enterprise’s activities, namely: sale of goods in a relatively small area, small building, small range of products offered. From this we can conclude that...

The impact of commercial work on the efficiency of organizations (using the example of Eldorado LLC)

Commercial work is carried out on the basis of management decisions made by market entities. To make informed management decisions, it is necessary to accumulate and process commercial information...

The influence of contact audiences on the activities of an enterprise (using the example of OJSC "8 March")

Internal environmental factors can be influenced by making management decisions at the enterprise level. These include: developing goals and objectives in accordance with changed conditions in the internal and external environment...

Commercial activity as a market mechanism for supply and sales

The commercial understanding of marketing as a sales method and tool, meaning only the search and selection of a buyer for products that an enterprise has produced or is able to produce, does not correspond to the developed level of market relations...

Comprehensive research of the market for goods and services in the marketing policy of an enterprise

To obtain the maximum effect from the company’s activities, it is important to constantly work to improve commercial activities...

The place and role of state trade organizations in the development of services to the population

The basis of the commercial activity of a trading enterprise in the consumer market is the process of selling goods. The economic content of this process reflects the turnover of the enterprise...

Organization of commercial activities in a wholesale intermediary structure

The M.video company takes a strong leadership position in the market of household appliances and electronics in Russia. M.video competes with both national and regional consumer electronics retailers throughout Russia...

Organization of the logistics process

Improving commercial work as the main condition for ensuring the competitiveness of an enterprise

The activities of commercial services of enterprises are currently influenced by at least several significant factors: economic, organizational-economic, information...

The essence and importance of customer service in a store. Characteristics of elements of the customer service process in a store

The level of quality of trade service is an important factor in the competitiveness of a trade enterprise in market conditions...

The goal of any industrial enterprise is to produce certain products (performance of work, provision of services) of a specified volume and quality, within a certain time frame. But when establishing the scale of production, one should proceed not only from the national economic and individual needs for a given product, but also from the need to take into account the achievement of the maximum level of its efficiency. Therefore, the quality of work of an industrial enterprise should be assessed, first of all, by determining the economic efficiency of the products produced.

Production efficiency is the most important qualitative characteristic of business management at all levels. Economic efficiency of production is understood as the degree of use of production potential, which is revealed by the ratio of the results and costs of social production. The higher the result at the same costs, the faster it grows per unit of expenditure of socially necessary labor, or the lower the costs per unit of useful effect, the higher the production efficiency. The general criterion for the economic efficiency of social production is the level of productivity of social labor.

Production efficiency is one of the key categories of a market economy, which is directly related to achieving the ultimate goal of development of production as a whole and of each enterprise individually.

Economic theory defines the category of efficiency as the effectiveness of a production process, a production system or a specific form of management. In its most general form, economic efficiency of production is a quantitative ratio of two quantities - the results of economic activity and production costs. Historically, for all methods of production, regardless of the form of ownership, the manufacturer is interested in the relationship between costs and results of its activities.

Economic efficiency is ultimately expressed in increased labor productivity. Consequently, the level of labor productivity is a criterion for the economic efficiency of production. The higher labor productivity and, therefore, the lower production costs, the higher the economic efficiency of labor costs.

In foreign practice, the term “productivity of the production and service system” is usually used as a synonym for “economic performance,” when productivity is understood as the efficient use of resources (labor, capital, land, materials, energy, information) for the production of various goods and services.

Don't forget also that overall system performance is a much broader concept. What is labor productivity and production profitability? A hereditary sign of efficiency (productivity) may be the need to achieve the goal of production and economic activity of an enterprise with the least expenditure of social labor or time.

1.2 Enterprise performance indicators

The profit of an enterprise is one of the most important indicators of the financial result of the economic activity of an enterprise. In accordance with Russian legislation, profit is the difference between income and expenses caused by its receipt.

Profit is the most important economic category and the main goal of any commercial organization. As an economic category, profit reflects the net income created in the production and provision of services and performs a number of functions. The main ones include the following:

1. Fiscal function. Profit is one of the determining revenue sources of budgets at all levels.

2. Evaluation function. Profit characterizes the economic effect obtained as a result of the economic activity of an enterprise for a separate period, i.e. the financial result of the enterprise is assessed.

3. Stimulating function. Since profit is at the same time not only a financial result, but also the main element of the financial resources of an enterprise, the latter is interested in receiving the largest amount of profit as the basis for its development and competitiveness.

When considering the issue of economic efficiency of production, it is necessary to keep in mind that effect and efficiency are ambiguous concepts. In the most general form, the form of the effect of any production is its function - the final result, which is embodied directly in the volume of production material assets, cost savings, etc. However, no matter how important the effect is, in itself it does not sufficiently characterize the activity of the enterprise, since it does not show at what cost it was obtained. The same effect can be obtained in different ways, with different levels of resource use (costs), and, conversely, the same costs can give different effects. Therefore, it is necessary to compare the achieved effect with the costs (resources) with which it was obtained. In its most general form, economic efficiency is a comparison of two values: the absolute value of the effect with the absolute values of costs and resources. The general efficiency formula is as follows:

or
, (1.1)

Where E – economic efficiency;

R– the result of the enterprise’s activities;

Z– enterprise costs;

F– factors, resources.

The level of economic efficiency gives an idea of the cost at which the economic effect is achieved. The greater the effect and the lower the costs, the higher the economic efficiency of production, and vice versa.

Calculations of production efficiency are carried out using a system of indicators, which are combined into the following groups:

– generalizing indicators of increasing the economic efficiency of social production;

– indicators of increasing the efficiency of labor use;

– indicators of increasing the efficiency of using fixed assets, working capital and capital investments;

– indicators of increasing the efficiency of use of material resources.

Increasing the production efficiency of forestry enterprises largely depends on the better use of fixed production assets. Improving the use of existing fixed production assets allows you to increase the volume of production without additional capital investments, reduce production costs and, accordingly, increase profits. To assess the efficiency of using fixed assets, general and specific indicators are used. General indicators allow us to evaluate the efficiency of use of all fixed assets on the balance sheet of the enterprise. Partial indicators are calculated for individual types and groups of fixed assets.

The most common general indicator of the efficiency of using fixed production assets is capital productivity. It characterizes product output per 1 ruble. value of fixed assets:

, (1.2)

Where IN– volume (revenue) of products produced during the year;

OPF– average annual cost of fixed production assets.

Capital intensity shows the share of the cost of fixed assets per each ruble of output.

where FE is capital intensity,

FO – capital productivity.

The capital-labor ratio characterizes the technical equipment of labor and is determined by the formula:

, (1.4)

Where H– average number of workers.

Increasing the efficiency of using fixed production assets at enterprises is achieved through organizational, technical and economic measures.

Organizational activities include:

1. reducing equipment downtime for repairs by reducing its time and lengthening the periods between repairs;

2. increase in equipment shifts;

3. organizing an uninterrupted supply of workplaces with the necessary tools, devices, etc.

Technical measures include:

1. increasing the speed of operation of machines and equipment;

2. reducing the duration of technological processes based on the use of catalysts;

3. use of machinery and equipment at full capacity;

4. improvement of production technology;

5. use of progressive technology;

6.introduction of comprehensive mechanization, etc.

Economic measures include: improving the system of planning, accounting and control of the use of funds; creation of incentive systems that ensure staff interest in increasing the efficiency of use of fixed assets, etc.

One of the directions for increasing production efficiency is increasing the efficiency of using working capital. The efficiency of using working capital depends on their turnover. The working capital of the enterprise is constantly in motion, making a circuit. From the sphere of circulation they move into the sphere of production, and then from the sphere of production again into the sphere of circulation, etc. In this case, working capital sequentially passes through three stages: cash, production and commodity. The efficiency of using working capital is characterized by a system of interrelated indicators, which includes:

– working capital turnover ratio;

– duration of one turnover of working capital;

– working capital load factor.

The turnover ratio of working capital shows the number of revolutions made by these funds over a certain period of time and is determined by the formula:

, (1.5)

Where IN– cost of products sold, rub.;

OS– average working capital balances in a given period, rub.

The duration of one turnover of working capital shows the time during which these funds complete a complete circuit. This indicator reflects the time during which the company will be returned its funds in the form of revenue for sold products and is determined by the formula:

, (1.6)

Where T– number of days in the period under review.

The working capital utilization ratio, the value of which is inversely proportional to the turnover ratio, characterizes the amount of working capital spent on 1 ruble. products sold:

The efficiency of using working capital has a significant impact on the financial condition of the enterprise. Here a number of financial ratios for working capital are determined. The most significant of them are:

Current ratio:

, (1.8)

Where
– the amount of short-term debt of the enterprise.

This ratio characterizes the overall provision of the enterprise with working capital for conducting business activities and timely repayment of short-term obligations. The recommended value of this indicator is at least 2.

Provision ratio of own working capital:

, (1.9)

Where
- the size of the enterprise's own working capital.

The Ministry of Finance has set its standard value at 10 percent (0.1). The company must have at its disposal at least 10 percent of its own working capital, otherwise it may be declared insolvent.

By increasing the rate of turnover of working capital, an increase in the volume of production and sales of products is achieved with constant funds invested in the creation of working capital. Working capital costs can also be reduced while the volume of production and sales of products remains unchanged.

The main directions for increasing the efficiency of working capital can be classified according to the stages of their circulation.

At the stage of creating inventory, these areas include:

– reduction of excess stocks of raw materials, fuel, materials and other regulated means in warehouses;

– uninterrupted and comprehensive logistics supply of production with resources of the required quality;

– reducing the cost of purchased resources without compromising quality;

– ensuring the safety of materials during storage in warehouses, etc.

At the production stage, the following areas are distinguished:

– reduction of the production cycle;

– reduction of specific consumption rates of raw materials, materials, fuel and other resources without compromising the quality of products;

– use of production waste;

– improving product quality;

– organization of production rhythm, etc.

At the stage of product sales, areas for increasing the efficiency of using working capital include:

– strict adherence to financing rules;

– strengthening contractual and payment discipline;

– acceleration of processing of payment documents and timely presentation of them for payment;

– acceleration of document flow during the implementation process;

– application of rational methods of payment to suppliers;

– acceleration of shipment of products to consumers, etc.

Labor productivity is a complex economic category that characterizes the efficiency of workers in the field of material production. Labor productivity is determined by the number of products produced per unit of working time, or labor costs per unit of production. The final result of an enterprise's activities largely depends on labor productivity. The higher the productivity, the more products the enterprise produces over a calendar period, the higher the financial result (profit) will be.

An increase in labor productivity allows the enterprise to produce more products, and therefore obtain higher financial results, must be objectively determined by:

– improving working conditions for workers;

– the use of highly efficient equipment and resource-saving technologies;

– employee interest in obtaining high final results;

– stable and expanding markets for the company’s products.

Increased labor productivity is an important factor in increasing the efficiency of production and economic activities of an enterprise.

This growth is ensured due to main factors such as:

– change in the technical level of production (mechanization and automation of production processes, modernization of equipment, introduction of advanced technology, etc.);

– improvement of management, labor organization (reduction of lost working time, reduction of defects and deviations from standards, etc.);

– changes in the volume and structure of production;

– introduction of scientific and technical developments into production;

– implementation of investment projects;

– improving the quality of labor resources;

– material and moral incentives for employees.

The main indicator characterizing the efficiency of an enterprise's current expenses is the actual costs per 1 ruble of manufactured products. Efficiency means effectiveness, in this case it shows how effectively the enterprise carries out its costs associated with the production and sale of products.

, (1.10)

Where
- actual cost of production of the enterprise;

IN– volume of products produced in monetary terms.

This indicator must have a value less than 1, otherwise it means that the company is incurring losses.

Another general indicator of cost effectiveness is the profitability level data:

Where
- enterprise profit after taxes (net profit).

The level of profitability shows the amount of profit an enterprise receives from each ruble spent on production. The higher the value of this indicator, the more efficiently the costs of production and sales of products are used.

Particular indicators of the efficiency of current costs are material intensity, wage intensity, capital intensity and energy intensity of products. Their parameters will depend on the type of production and its industry.

In a competitive environment, the issue of reducing actual costs associated with the production and sale of products is of great importance for the enterprise. Cost reduction leads to:

- to an increase in the amount of profit remaining at the disposal of the enterprise, and therefore to the emergence of the possibility of expanded reproduction;

– to expand the capabilities of the enterprise to financially stimulate employees, which contributes to their work with full dedication;

– to improve the financial condition of the enterprise and reduce the risk of bankruptcy;

– expanding the capabilities of pricing policy planning, which allows increasing the competitiveness of products and increasing sales volumes.

In order to identify reserves for reducing production costs at an enterprise, the cost structure is first analyzed. The cost structure represents the composition of costs by elements or items and their share in the total cost. Systematic determination and analysis of costs in an enterprise are very important for managing costs in order to minimize them. The cost structure makes it possible to identify the main reserves for their reduction and develop specific measures for their implementation at the enterprise.

INTRODUCTION

1. THEORETICAL ASPECTS OF THE EFFICIENCY OF PRODUCTION AND ECONOMIC ACTIVITIES OF AN ENTERPRISE

1.1 Essence, concept and criteria of production and economic activity of an enterprise

1.2 Indicators characterizing the efficiency of production and economic activities of the enterprise

2. FINANCIAL AND ECONOMIC ACTIVITIES AND LEVEL OF PRODUCTION EFFICIENCY OF THE ENTERPRISE

2.1 Technical and economic indicators of the enterprise’s activities

2.2 Financial condition of the enterprise

2.3 Level of efficiency of production and economic activities of the enterprise

3. DEVELOPMENT OF MEASURES TO INCREASE THE EFFICIENCY OF PRODUCTION AND ECONOMIC ACTIVITIES OF THE ENTERPRISE

3.1 Model of factors for increasing the efficiency of production and economic activities of an enterprise

CONCLUSION

LIST OF SOURCES USED

INTRODUCTION

At the present stage of economic management, the basis of economic policy is to increase the efficiency and quality of work at all levels of industrial production. The development of market relations increases the responsibility and independence of enterprises of all forms of ownership in developing management decisions to ensure the efficiency of their production and economic activities. The effectiveness of these decisions depends on a variety of factors that are in varying degrees of interaction not only with each other, but also with the final results of production.

The market economy and new forms of management pose a number of important problems for further improving the theory, methodology and methods of economic efficiency of an industrial enterprise, revealing the cause-and-effect mechanism for the formation of production efficiency, its criteria and assessments. The principles of measuring and analyzing the patterns of formation of economic efficiency at the present stage should be considered from the perspective of a systematic approach. At the same time, qualitative and quantitative techniques for analyzing these patterns are best combined when applying applied aspects of statistical modeling of economic indicators.

Currently, practice requires the development of a whole range of issues related to the peculiarities of studying individual scientific, theoretical and practical problems of increasing the efficiency of production and economic activities in market conditions. The point of view of those specialists who consider it necessary to focus research in the field of enterprise economics on regional aspects is worthy of attention.

The relevance of this topic is currently confirmed by the works of a number of leading Russian economists, who at the forefront of the high efficiency of production and economic activities of the enterprise put, first of all, an effective system of feasibility studies of activities, which will optimize the movement of material flows, reduce losses of financial, material and labor resources, will allow for the reduction of excessive and ineffective personnel, and as a result will give the enterprise the necessary movement towards increasing profitability and efficiency, and will also allow it to make operational management decisions on all aspects of production, economic, financial and investment activities. The relevance of solving these problems for a specific economic entity is also unconditional, since increasing the efficiency of production and economic activity provides the economic entity with additional competitive advantages in terms of improving quality and achieving maximum results in the interests of society at the lowest possible cost, and also achieving high-quality and complete completion of the final product. consumer of the entire range of its products at minimal costs and in optimal terms. In addition, the profitability of the enterprise's activities increases, both by optimizing the work of all levels of the enterprise's management, and by more flexible management of the distribution of material reserves in accordance with the structure of the production process.

The purpose of the course work is to study theoretical principles and develop methodological approaches to increasing the efficiency of production and economic activities.

To achieve the goal, it is necessary to complete the following tasks:

Master the theoretical foundations of the production and economic activities of the enterprise;

Study indicators and factors for increasing the efficiency of production and economic activities;

The subject of the study is the process of increasing the efficiency of production and economic activities.

1. THEORETICAL ASPECTS OF THE EFFICIENCY OF PRODUCTION AND ECONOMIC ACTIVITIES OF AN ENTERPRISE

1.1 Essence, concept and criteria of production and economic activity of an enterprise

High production efficiency is a necessary and decisive prerequisite for systematic expanded reproduction.

Production efficiency is one of the key categories of a market economy, which is directly related to achieving the ultimate goal of development of production as a whole and each enterprise individually.

Economic theory defines the category of efficiency as the effectiveness of a production process, a production system or a specific form of management. In its most general form, economic efficiency of production is a quantitative ratio of two quantities - the results of economic activity and the costs incurred (in any proportion). Historically, for all methods of production, regardless of the form of ownership, the manufacturer is interested in the relationship between costs and results of its activities.

The process of generating results and production efficiency (system performance) is shown in Figure 1.

Figure 1 – Schematic diagram of the formation of results and efficiency of productivity of the production and economic system

What is the essence of economic efficiency and what determines its special significance for the country’s economy? The essential characteristic of production efficiency (system productivity) is reflected in the general methodology for its determination, the formalized form of which is:

Efficiency (productivity) = (1)

Production efficiency as the most important component for determining its effectiveness should not be interpreted unambiguously. It is necessary to distinguish:

The end result of the production process;

The final national economic result of the work of an enterprise or other integration structure as the primary autonomous link of the economy.

The first one reflects the materialized result of the production process, which is measured by the volume of production in physical and monetary forms;

The second one includes not only the quantity of manufactured products, but also its consumer value. The end result of the production process (production and economic activity of an enterprise) over a certain period of time is net production, that is, newly created value, and the financial result of commercial activity is profit (profitability).

Product production is impossible without the expenditure of material and living labor. Always and everywhere, in any area of the economy, production requires both one-time and current costs. At the same time, the amount of costs depends on many circumstances and factors. Each type of product can be produced from various types of raw materials and materials, using various technical means, at enterprises differing in size, profile, structure, with various forms of organization of labor and production.

It is obvious that when choosing ways and means to satisfy the needs for necessary products - national economic and individual - one should proceed from the least cost of social labor for its production, i.e. ensure that these costs are made with the greatest economic efficiency.

Of particular interest in any economic situation is the relationship between the costs and results of the organization's activities. The objective need for every possible saving of social labor is determined to a large extent by the fact that social needs at any given period of time exceed the resources available to society - material, labor, financial. From here follows the essence of economic efficiency, which consists in the need, with given resources, through their every possible saving, to satisfy increasing social needs to the greatest extent.

The solution to this problem is hampered by the fact that the method of economic analysis, which would make it possible to most fully and correctly study the impact of scientific and technical progress on production efficiency, as well as multidirectional changes in the efficiency of the use of labor, material and financial resources on general indicators of economic efficiency of production, has not received proper distribution.

The particular significance of the problem of production efficiency predetermines the need to correctly take into account and analyze the level and scale of efficiency of all means and elements of production. Determining efficiency requires the use of quantitative analysis and measurement methods, which involves establishing a criterion for economic efficiency.

A criterion is the main distinguishing feature and a certain measure of reliability of knowledge of the essence of production efficiency (activity), according to which a quantitative assessment of the level of this efficiency is carried out: a correctly formulated criterion can most fully characterize the essence of efficiency as an economic category and be unique for all links of social production or economic activity .

The essence of the problem of increasing the efficiency of production (activity) is to achieve the maximum possible increase in production volume (income, profit) for each unit of resources (expenses) - labor, material and financial. Based on this, the only macroeconomic criterion for the efficiency of production (activity) becomes the growth of productivity of social (living and embodied) labor. The quantitative certainty and content of the criterion are reflected in specific indicators of the efficiency of production, economic and other activities of business entities. When forming a system of performance indicators for business entities, it is advisable to adhere to certain principles, namely:

Ensuring an organic relationship between the criterion and the system of specific performance indicators;

Displaying the efficiency of use of all types of resources used;

Possibility of using performance indicators in managing different levels of production at an enterprise (activities in an organization);

Performing a stimulating function by leading indicators in the process of using existing reserves for increasing production efficiency.

Economic efficiency is ultimately expressed in increased labor productivity. Consequently, the level of labor productivity is a criterion for the economic efficiency of production. The higher the labor productivity and, therefore, the lower the production costs, the higher the economic efficiency of labor costs. .

In foreign practice, the term “productivity of the production and service system” is usually used as a synonym for the term “economic performance.” , when productivity is understood as the efficient use of resources (labor, capital, land, materials, energy, information) for the production of a variety of goods and services.

We should also not forget that overall system performance is a much broader concept than labor productivity and production profitability. A hereditary sign of efficiency (productivity) may be the need to achieve the goal of production and economic activity of an enterprise (organization) with the least expenditure of social labor or time.

1.2 Indicators characterizing the efficiency of production and economic activities of the enterprise

The process of measuring the expected or achieved level of efficiency of an enterprise (organization) is methodologically connected, first of all, with the determination of the appropriate criterion and the formation of an appropriate system of indicators.

The system of performance indicators for production and economic activities, which is built on the basis of the noted principles, should include several groups:

1) general indicators of production (activity) efficiency;

2) indicators of efficiency in the use of labor (personnel);

3) indicators of the efficiency of use of production (fixed and working) assets;

4) indicators of the efficiency of use of financial resources (working capital and investments).

Each of these groups includes a certain number of specific absolute or relative indicators that characterize the overall efficiency of farming or the efficiency of using certain types of resources.

A market economy in its essence is a means of stimulating the growth of labor productivity and the all-round increase in production efficiency. To correctly determine the most important areas for increasing the economic efficiency of social production, it is necessary to formulate criteria and performance indicators.

The general criterion for the economic efficiency of social production is the level of productivity of social labor.

Social labor productivity (Ptot) is measured by the ratio of produced national income (NI) to the average number of workers employed in sectors of material production:

Total = ND / H (2)

In some sectors of material production, productivity is calculated by gross output. When comparing growth rates of social labor productivity, it is necessary to maintain comparability of indicators. To do this, national income should be calculated in comparable prices.

Increasing labor productivity depends on the economically justified distribution of funds between industries that produce different types of products, and the choice of the most economical option for using funds within the same industry or different industries that produce products for the same consumer purpose (interchangeable products). The choice of economical option within an industry and the optimal allocation of funds between industries are closely related.

It is advisable to carry out calculations of overall efficiency in the process of economic planning to characterize the effect that will be obtained as a result of the capital investments allocated in the plan, as well as to assess the actual economic efficiency of costs already incurred, i.e. The comparative economic efficiency of costs is calculated. The main indicator of the most optimal option, determined as a result of calculations of comparative economic efficiency, is the minimum of reduced costs.

A general indicator of the efficiency of the applied resources of an enterprise (organization) can be calculated using the formula:

E pr = (3)

where EPR is the efficiency of the resources used, that is, the level of productivity of social (living and embodied) labor;

Vпп - volume of net production of the enterprise;

HR - number of employees of the enterprise;

Foss - average annual cost of fixed assets at replacement cost;

FOB - the cost of the enterprise's working capital;

k is the coefficient of total labor costs, which is determined at the macro level as the ratio of the number of workers in the field of material production to the volume of national income generated during the accounting year and is used to recalculate the labor embodied in production assets into the average annual number of workers .

A general indicator of the efficiency of consumed resources can be an indicator of costs per unit of commercial output, which will characterize the level of current costs for the production and sale of products (cost level).

As is known, consumed resources are included in the cost of production in the form of wages (personnel), depreciation charges (fixed assets and intangible assets) and material expenses (working capital).

So, let's summarize all of the above.

Increasing the efficiency of production and economic activities of an enterprise is one of the central problems of the economy. To successfully solve diverse economic and social problems, there is no other way than a sharp increase in the efficiency of all social production.

The system of indicators of the efficiency of production and economic activities, which is built on the basis of the noted principles, should include several groups: 1) generalizing indicators of production (activity) efficiency; 2) indicators of efficiency in the use of labor (personnel); 3) indicators of the efficiency of use of production (fixed and working) assets; 4) indicators of the efficiency of use of financial resources (working capital and investments). Each of these groups includes a certain number of specific absolute or relative indicators that characterize the overall efficiency of farming or the efficiency of using certain types of resources.

2. FINANCIAL AND ECONOMIC ACTIVITIES AND LEVEL OF PRODUCTION EFFICIENCY OF THE ENTERPRISE

2.1 Technical and economic performance indicators enterprises

For any business entity, an important task is to ensure the required volume of production and sales of products (works, services), which leads to the achievement of the planned final results. In general, products (works, services) are divided into marketable, sold and net.

Marketable products – the volume of all products produced for a given period (that is, these are annual products accepted by technical control and transferred to the warehouse for further sale). It includes: finished products for external sales; semi-finished products of own production, for external sales; services performed for the industrial farms of your enterprise, including major repairs and repairs of vehicles.

Products sold - the volume of products in monetary terms sold by an enterprise during a given period or sent to customers, but not yet paid for.

Another important indicator is material costs, which include: raw materials and basic materials, including purchased semi-finished products and components; auxiliary materials; wear and tear of low-value and fast-wearing items of labor; works and services of a production nature performed by third parties; purchased energy of all types; losses from a lack of received resources within the limits of natural loss.

In the process of studying the dynamics of changes in production volume and product sales, it is necessary to take into account depreciation - monetary compensation for depreciation of fixed assets by including part of their cost in the costs of production. The indicator that characterizes the amount of costs per unit of output is called material intensity and is calculated as the ratio of all costs to the volume of output.

The fixed assets of an industrial enterprise are a set of material assets created by social labor, long-term participating in the production process in an unchanged natural form and transferring their value to manufactured products in parts as they wear out.

The purpose of analyzing fixed assets, first of all, is to assess the level of technical equipment of production, as well as to determine ways to improve the efficiency of using fixed assets and, above all, technical ones. The set of fixed assets that directly affect objects of labor is called the active part of fixed assets.

A general indicator characterizing the provision of an enterprise with fixed assets is the capital-labor ratio and is calculated as the ratio of the average annual cost of fixed assets to the average headcount.

A general indicator of the efficiency of using fixed assets is capital productivity. The growth of this indicator indicates that additional output is provided without a corresponding increase in production potential and determines the intensive path of development of the enterprise. Capital productivity is calculated as the ratio of the cost of manufactured products to the average annual cost of fixed assets.

Capital intensity is determined by the cost of fixed assets per unit of annual output and characterizes how many fixed assets are per ruble of output. Capital intensity allows you to determine the enterprise's need for fixed assets necessary to produce the planned volume of products. Reducing capital intensity means saving labor embodied in fixed assets.

The most important economic indicator that serves to determine the productivity of labor activity, both of an individual employee and of the enterprise team, is labor productivity.

Labor productivity is determined by comparing labor resources in the form of the volume of products produced with labor costs and is calculated using the formula:

PT ppp =TP/H ppp, (6)

where TP – commercial products, rub.;

H ppp – average number of PPP, people.

Analysis of the use of labor resources and the growth of labor productivity must be considered in close connection with wages. With an increase in labor productivity, the prerequisites are created for an increase in wages. In turn, increasing the level of remuneration contributes to the growth of motivation and productivity.

Overexpenditure of the wage fund not due to the number, but due to the average salary can be assessed positively, provided that the growth of the average salary does not outstrip the growth of labor productivity.

Labor productivity is the fertility, productivity of people's production activities, measured by the amount of time spent on a unit of production, or the amount of products produced per unit of working time. Increasing labor productivity is an objective economic law of the development of human society. The growth of productive forces means saving not only living, but also materialized labor.

2.2 Financial condition of the enterprise

Financial stability is determined by the excess of income over expenses, providing the organization with free maneuvering of funds and an uninterrupted production process.

The key to survival and the basis for the stability of an organization is its financial stability, i.e. a state of finances that guarantees its continued solvency. Such an economic entity, at its own expense, covers the funds invested in assets, does not allow unjustified receivables and payables, and pays its obligations on time.

The ratio of equity and borrowed funds is influenced by a number of factors determined by the internal and external operating conditions of the enterprise and its chosen financial strategy.

Some of the most important of these factors include:

Expansion of the activities of the main production sites in connection with this, the need to attract borrowed funds to form the necessary inventories increases;

Accumulation of excess or poorly used stocks of obsolete equipment, materials, finished products, goods for sale, diversion of funds into the formation of doubtful accounts receivable, which also leads to the attraction of additional borrowed funds.

The solvency of an organization is an external sign of its financial stability and is determined by the degree of provision of current assets with long-term sources. Solvency refers to the ability of an enterprise to repay all its debt obligations on time and in full. Solvency analysis is necessary not only for the organization itself in order to assess and predict its future organizational activities, but also for its external partners and potential investors.

Liquidity means the unconditional ability to pay an organization and implies constant equality between its assets and liabilities at the same time.

An analysis of an organization's liquidity is carried out on the balance sheet and consists of comparing funds for assets, grouped by degree of liquidity and arranged, in descending order, with liabilities for liabilities, arranged in ascending order of maturity. This analysis determines the extent to which the enterprise's liabilities are covered by its assets, the termination date of which in cash corresponds to the maturity date of the obligations; the higher the liquidity of the asset, the faster it can be converted into cash.

2.3 Level of efficiency of production and economic activities of the enterprise

Important general indicators of production (activity) efficiency also include the share of production growth due to production intensification. This is predetermined by the fact that under market conditions, economically and socially more profitable management is not extensive (due to an increase in the resources used), but rather intensive (due to better use of available resources) development of production. Product profitability is calculated as the ratio of profit from sales to the amount of costs for production and sales of products. It shows how much profit the company makes from each ruble spent on the production and sale of products. This indicator can be calculated both for the enterprise as a whole and for its individual divisions or types of products.

Return on sales is calculated as the ratio of net profit to the amount of revenue received. This indicator characterizes the efficiency of entrepreneurial activity (how much profit the enterprise has per ruble of revenue). The main criterion indicator of the efficiency of using fixed assets is capital productivity. Capital productivity characterizes the volume of production per unit cost of fixed assets. There are absolute and relative savings of working capital. Absolute savings of working capital is determined by the simple arithmetic difference between the actual and planned (program, forecast, compared) cost.

Ways to save working capital and accelerate working capital, that is, increase the efficiency of their use, will be specific in individual industries. In industry as a whole, these include the following.

Reducing cost standards and comprehensive savings on production resources;

Reducing inventory balances in warehouses in all industry structures;

We must learn to work “on wheels”, having minimal reserves in accordance with the above calculations for the norms and standards of working capital.

Reducing the duration of the production cycle based on the introduction of advanced technologies, improvement of existing ones, transition to continuous production processes, and intensification of production;

Rationalization of relations with suppliers and consumers, taking into account the strict requirements of a market economy, which will minimize production inventories and the balance of products in warehouses;

Rationalization of the location of enterprises and capacities of industrial sectors. This will speed up the delivery of resources and the sale of goods, thereby increasing the efficiency of using working capital and increasing the speed of turnover;

Improving production organization. Transition to continuous flow production. Optimization of the level of concentration, specialization, cooperation and combination of production;

Alignment of the level of socio-economic development of the country’s territory, integrated development of the economy of regions and federal subjects;

Scientific and technological progress in all its directions and the large-scale use of its achievements in production;

All this helps to save resources and accelerate turnover, which means reducing the need for working capital and increasing the speed of turnover of working capital.

A set of measures for economic, including material, stimulation of increasing the efficiency of using working capital. Such a universal means is the market itself, with fair competition and an objective mechanism for acceleration in the sphere of production and circulation.

Labor productivity has a significant impact on the overall increase in the efficiency of production and economic activities at the enterprise.

3. DEVELOPMENT OF MEASURES TO INCREASE THE EFFICIENCY OF PRODUCTION AND ECONOMIC ACTIVITIES OF THE ENTERPRISE

3.1 Model of factors for increasing the efficiency of production and economic activities of an enterprise

Ways to increase the efficiency of production and economic activities are a set of specific measures to increase production efficiency in given directions. In cases where improving product quality, introducing new technology, advanced experience, technical re-equipment and reconstruction, introducing a new economic mechanism have an impact on the final results of enterprises, it should be done both in planning, assessing and stimulating the activities of labor collectives, and in economic analysis fully identify and take into account the entire effect obtained due to such factors.

When justifying and analyzing all indicators of economic efficiency, factors for increasing production efficiency in the main areas of development and improvement of production are taken into account. These areas cover complexes of technical, organizational and socio-economic measures, on the basis of which savings in living labor, costs and resources are achieved, and improvement in the quality and competitiveness of products. The most important factors for increasing production efficiency here are:

Accelerating scientific and technological progress, increasing the technical level of production, manufactured and mastered products (improving their quality), innovation policy;

Structural restructuring of the economy, its focus on the production of consumer goods, conversion of defense enterprises and industries, improvement of the reproductive structure of capital investments (priority of reconstruction and technical re-equipment of existing enterprises), accelerated development of knowledge-intensive, high-tech industries;

Improving the development of diversification, specialization and cooperation, combining and territorial organization of production, improving the organization of production and labor in enterprises and associations;

Denationalization and privatization of the economy, improvement of state regulation, economic accounting and work motivation systems;

Strengthening socio-psychological factors, activating the human factor based on democratization and decentralization of management, increasing the responsibility and creative initiative of workers, comprehensive personal development, strengthening the social orientation in the development of production (increasing the general educational and professional level of workers, improving working conditions and safety precautions, improving culture production, environmental improvement).

Among all the factors for increasing efficiency and increasing the intensification of production, the decisive place belongs to the denationalization and privatization of the economy, scientific and technological progress and the intensification of human activity, strengthening the personal factor (communication, cooperation, coordination, commitment), increasing the role of people in the production process. All other factors are interdependent on these decisive factors.

Depending on the location and scope of implementation, ways to increase efficiency are divided into national (state), sectoral, territorial and intra-production. In the economic science of countries with developed market relations, these paths are divided into two groups: intra-production and external or factors affecting changes in profit and controlled by the company and uncontrollable factors to which the company can only adapt.

The second group of factors are specific market conditions, prices for products, raw materials, supplies, energy, exchange rates, bank interest, the government procurement system, taxation, tax benefits, etc.

The most diverse group of intra-production factors is on the scale of an enterprise, association, or firm. Their quantity and content are specific to each enterprise, depending on its specialization, structure, operating time, current and future tasks. They cannot be unified and the same for all enterprises.

A quantitative assessment of intra-production factors is given in terms of technical and organizational improvement of production - reducing labor intensity and increasing labor productivity, reducing material intensity and saving material resources, saving from reducing production costs and increasing profits and profitability, increasing production capacity and output, economic effect from the implementation of measures , as well as specific amounts of capital costs and timing of implementation of activities.

The most important precondition for creating a holistic and effective economic mechanism and adapting enterprises to the conditions of a regulated market is the further development of a set of theoretical and methodological issues in planning and accounting. In this regard, there is a need to specify the directions of action and use the main internal and external factors to increase the efficiency of business entities.

Technology. Technological innovations, especially modern forms of automation and information technology, have the most significant impact on the level and dynamics of efficiency in the production of products (provision of services). According to the principle of a chain reaction, they cause significant (often radical) changes in the technical level and productivity of technological equipment, methods and forms of organizing labor processes, training and qualifications of personnel, and the like.

Equipment has a leading place in the program for increasing efficiency, primarily production, as well as other activities of business entities. The performance of existing equipment depends not only on its technical level, but also on the proper organization of repair and maintenance, optimal service life, work shifts, time workload, and the like.

Materials and energy have a positive effect on the level of operational efficiency if the problems of resource conservation, reduction of material intensity and energy intensity of products (services) are solved, and the management of inventories of material resources and sources of supply is rationalized.

Products. The products of labor themselves, their quality and appearance (design) are also important factors in the efficiency of business entities. The level of the latter must correspond to the useful value, that is, the price that the buyer is willing to pay for a product of appropriate quality. However, to achieve high efficiency of farming, the usefulness of the product itself is not enough. . The products and works offered by an enterprise (organization) for sale must appear on the market in the right place, at the right time and at a well-considered price. In this regard, the subject of the activity must ensure that there are no organizational and economic obstacles between the production of products (provision of services) and the individual stages of marketing research.

Workers. The main source and determining factor in the growth of operational efficiency are employees - executives, managers, specialists, workers. The business qualities of employees and the increase in their labor productivity are largely determined by an effective motivational mechanism at the enterprise (organization) and the support of a favorable social microclimate in the workforce.

Organization and systems. The unity of the workforce, rational delegation of responsibility, and proper management standards characterize the good organization of the activities of an enterprise (institution), which ensures the necessary specialization and coordination of management processes, and, consequently, the highest level of efficiency (productivity) of any complex production and economic system.

Working methods. With the predominance of labor-intensive processes, more advanced work methods become quite promising to ensure an increase in the efficiency of the enterprise (organization). Continuous improvement of working methods involves a systematic analysis of the state of workplaces and their certification, advanced training of personnel, generalization and use of positive experience accumulated at other enterprises (firms).

A management style that combines professional competence, efficiency and high ethics in relationships between people practically influences all areas of the enterprise (organization). It determines the extent to which external factors for increasing the efficiency of activities in the enterprise (organization) will be taken into account.

Infrastructure. An important prerequisite for increasing the efficiency of enterprises (organizations) is a sufficient level of development of a network of various institutions of market and production and economic infrastructure. Currently, all business structures use the services of innovation funds and commercial banks, exchanges (commodity, stock, labor) and other institutions of market infrastructure. The proper development of production infrastructure (communications, specialized information systems, transport, trade, etc.) has a direct impact on the performance of enterprises (organizations). The presence of a wide network of social infrastructure institutions is of decisive importance for the effective development of all structural elements of the economy.

Structural changes in society also affect performance indicators at different levels of farming. The most important are structural changes of an economic and social nature. The main ones occur in the following areas: technology, scientific research and development, accompanied by revolutionary breakthroughs in many fields of knowledge (proportion of imported and domestic technologies); composition and technical level of fixed assets (fixed capital); scale of production and activity (mainly due to deconcentration through the formation of small and medium-sized enterprises and organizations); employment patterns in various manufacturing and non-manufacturing sectors; composition of personnel based on gender, education, etc.

Introduction of the achievements of modern scientific and technological progress and, first of all, waste-free, low-waste, resource-saving technologies and equipment for their implementation. This increases the yield of products from the same volume of processed raw materials, and hence the capital productivity. Replacement of existing outdated equipment with new, more productive and economical equipment. In a normally functioning economy under the conditions of aggregate concentration, with doubling the power of machines, the price will increase only one and a half times.

The most important factor in increasing the efficiency of social production and ensuring its high efficiency has been and remains scientific and technological progress. Until recently, scientific and technical progress proceeded evolutionarily. Preference was given to improving existing technologies and partial modernization of machinery and equipment. Such measures produced a certain but insignificant return. There were insufficient incentives for the development and implementation of measures for new technology. In modern conditions of the formation of market relations, revolutionary, qualitative changes are needed, a transition to fundamentally new technologies, to technology of subsequent generations - a radical re-equipment of all sectors of the national economy based on the latest achievements of science and technology. The most important areas of scientific and technical progress:

Widespread development of advanced technologies;

Automation of production;

Creation of the use of new types of materials.

The main ways to increase the efficiency of production and economic activities can be presented in the form of a diagram (Figure A.1).

In the context of the transition to a market economy, its initial stage, scientific and technical activities are very important. Enterprise teams and their managers pay the main attention to material incentives for labor. Most of the after-tax profits go to the consumption fund. This situation is not normal. Obviously, as market relations develop, enterprises will begin to pay due attention to the development of production for the future and will direct the necessary funds to new equipment, renovation of production, and to the development and production of new products.

The development and implementation of activities on new technology were not sufficiently stimulated. In modern conditions, the formation of market relations requires revolutionary, qualitative changes, a transition to fundamentally new technologies, technology of subsequent generations, and a radical re-equipment of the enterprise based on the latest achievements of science and technology.

The problem of financing scientific and technological progress, re-equipment of industry enterprises, introduction of new modern competitive technologies, comprehensive mechanization and automation of the production process and management, use of progressive forms of organization of production and labor, everything that appears in order to increase competitiveness and is the most relevant, important and simply necessary. At the present stage of the economy, the most scarce resource is finance. Financial resources are insufficient at any level of the national economy. Therefore, the problem of financing scientific and technological progress in the industry must be solved in a multifaceted and multichannel manner.

In general, the economy generally knows the sources of financing scientific and technological progress within the framework of the development of its industries, but the problem lies in their reality - opportunities, attractiveness for external investors, guarantees, etc.

The sources of financing scientific and technological progress of industrial production are the following.

Own funds of enterprises and, above all, profits remaining at their disposal;

Funds of higher organizations (for state and municipal unitary enterprises), associations, concerns, financial and industrial groups (for joint-stock, corporate enterprises, business companies);

Domestic investors;

Foreign investors.

Currently, enterprises in many industries are in financial difficulty. Therefore, financing of scientific and technological progress from our own funds is limited. However, enterprises in a number of industries operate profitably. The art of using the profits remaining at their disposal lies in their optimal distribution for accumulation and consumption. No matter how difficult it may be, profitable industrial enterprises must first of all direct profits and other financial resources to technical re-equipment, innovation activities and other relevant areas of scientific and technological progress. With the overcoming of the existing difficulties in the domestic industry and the further dynamic development of its industrial enterprises, industrial enterprises will act in exactly this way.

Investors, both domestic and foreign, should become an important source of financing the scientific and technological progress of industrial enterprises. A number of industries are considered attractive objects. However, credit is still expensive, guarantees are insufficient, and the risk is significant. Even more attractive conditions should be created for foreign investors. The economic development trend favors the influx of foreign investment, as well as domestic investment from a number of financially specific regions - Moscow and St. Petersburg. Regional redistribution of investments is inevitable and effective.

From an economic point of view, investments in scientific and technological progress are generally attractive. Everything that is invested in scientific and technological progress, as a rule, is returned several times faster than in other areas.

Only skillful use of the entire system of the listed factors can ensure appropriate growth rates in the efficiency of production and economic activities. .

CONCLUSION

The essence of the efficiency of production and economic activity is interpreted by most economists as achieving maximum results in the interests of society at the lowest possible costs.

LIST OF SOURCES USED

1. Astakhov V.P. Analysis of the financial stability of a company and procedures related to bankruptcy. - M.: Publishing house "Os-89", 2003. - 80 p.

2. Balabanov, I.T. Fundamentals of financial management: Textbook / I.T. Balabanov. - M.: "Finance and Statistics", 2002. - 208 p.

3. Bernstein, L.A. Analysis of financial statements: theory, practice and interpretation / L.A. Bernstein. Per. from English - M.: Finance and Statistics, 2003. 351 p.

4. Bobyleva, A.Z. Financial recovery of a company: theory and practice: textbook / A.Z. Bobyleva. - 2nd ed., rev. - M.: Delo, 2004. -256 p.

5. Bocharov, V.V. Financial analysis / V.V. Bocharov - St. Petersburg: Peter, 2003.

6. Volkov, O.I. Economics of enterprise / O.I. Volkov, V.K. Sklyarenko - M.: Infra-M, 2004.

7. Kovalev, A.I. Analysis of the financial condition of an enterprise: Textbook / A.I. Kovalev, V.P. Privalov. - M: "Center for Economics and Marketing", 2002. - 541 p.

8. Kolas, B. Management of financial activities of an enterprise: Textbook / B. Kolas. Per. from French - M.: "Finance", "UNITY", 2001. - 436 p.

9. Mashkov R.V. Strategies for restructuring enterprises in a crisis situation // Problems of theory and practice of management. - 2002. - No. 3.

10. Fundamentals of production management: Textbook for students of economics. specialist. Universities / D.M. Kruk, O.A. Deineko, R.A. Gromova and others; Ed. D.M. Crook. - 3rd ed., revised. and additional - M.: Economics, 2006. - 120 p.

11. Starovoitov M.K., Fomin P.A. Practical tools for organizing industrial enterprise management. Monograph. M.: Higher School, 2002.

12. Fatkhutdinov R.A. Strategic management: Textbook. –e ed. reworked and additional – M.: Delo, 2001. – 448 p.

Based on the analysis of the financial results of an industrial enterprise, the reserves for increasing profits and profitability at the enterprise, in this section of the thesis we can draw some conclusions that at an industrial enterprise there may be the following reserves for increasing profits, and therefore the level of profitability:

Increasing the volume of production and sales of products due to increased profits and new investments;

Reducing the cost of manufactured products through the introduction of some more advanced production methods (waste-free production, recycling of raw materials, use of waste for other production and non-production purposes);

Searching for more profitable suppliers, assessing their distance or proximity to the enterprise, the availability of high-quality equipment for storing and transporting raw materials and materials, prices for their services, frequency of delivery of raw materials, conscientiousness;

Improving the quality of products by reducing production costs.

Of course, these innovations will entail increased costs, but in the end they will pay off and bring real profits.

It also seems possible to make a number of proposals to improve the financial results of NZZhBI-NK LLC, which can be applied both in the short, medium and long term:

Improve enterprise management, thereby reducing costs for management personnel;

Carry out timely markdowns of products that have lost their original quality;

Implement an effective pricing policy differentiated in relation to individual categories of buyers, that is, develop a system of discounts, for example, for regular customers, companies involved in the installation and further sale of products;

Carry out systematic monitoring of the operation of equipment and make timely adjustments in order to prevent a decrease in quality and the production of defective products;

When commissioning new equipment, pay enough attention to training personnel, improving their qualifications (at the expense of the enterprise or with large discounts, but with the subsequent provision of relevant documents) to effectively use the equipment and prevent its breakdown due to low qualifications;

Improvement of employee qualifications;

The opportunity for employees to express proposals for more rational use of equipment, storage and transportation of raw materials, production methods, and then their corresponding moral and material encouragement;

Develop and introduce an effective system of material incentives for personnel, closely linked to the main results of the enterprise’s economic activities and resource savings;

Use systems for reducing bonuses for employees in case of violation of labor or technological discipline;

Develop and implement measures aimed at improving the material climate in the team (rest rooms, unloading and unloading rooms, health rooms, etc.), which will ultimately affect an increase in labor productivity;

Make good use of the hours of greatest working capacity of workers, and vice versa, the hours of least activity;

Systematically conduct sociological surveys in order to find out the wishes and preferences of employees, which will subsequently be accompanied by an increase in productivity;

At the expense of the profit remaining at the disposal of the enterprise after paying all taxes, organize the payment of the thirteenth salary to employees;

Provide certain categories of employees with discounts on the purchase of travel tickets, partial payment for tourist vouchers, vouchers to holiday homes, sanatoriums, health institutions, vouchers to Pioneer summer camps and more;

For putting forward a rational proposal, provide the employee with the right to participate in the management of the enterprise;

carry out constant monitoring of the conditions of storage and transportation of raw materials and finished products.

In the current activities of an enterprise, quite often there is a need to implement relatively small-scale, relatively low-capital-intensive and quickly payback organizational and technical measures. The main goal of such events is to increase production efficiency.

Each enterprise makes decisions on a large set of issues: determining the range of products produced and sold; which market or its segment to enter with this product; what technologies to use for the production and sale of goods; what resource structure is needed and how to distribute labor, material and financial resources; what indicators should the enterprise achieve over a certain period, especially in terms of the quality and technical characteristics of the product, the efficiency of production and sales, etc.

The volume of production and the volume of product sales are interrelated indicators. In conditions of limited production capacity and unlimited demand, priority is given to the volume of production, which determines the volume of sales. But as the market becomes saturated and competition intensifies, it is not production that determines sales volume, but, on the contrary, the possible sales volume is the basis for developing a production program. An enterprise must produce only those goods and in such volumes that it can sell.

The growth rate of production volume and sales of products, improving its quality directly affect the amount of costs, profit and profitability of the enterprise, i.e., the economic efficiency of the enterprise's economic activities.

In the process of its operation, an enterprise often has to solve problems related to production development. The main goal of such development is always to increase sales volumes of manufactured products, satisfy market needs for them and receive additional profits. To implement such measures, it is necessary to study the market for this type of product and determine the real possibilities of acquiring the necessary resources.

To generate sales volume, LLC NZZhBI-NK annually concludes contracts directly with consumers for the supply of products. At the same time, determining for each participant in market relations the necessary volumes, terms, delivery (receipt) schedules of products, raw materials, services, their quality, technical and economic characteristics, as well as price. Decisions on carrying out the necessary activities are made at scheduled meetings, where the following are present: management, chief engineer, chief technologist, chief mechanic, economist, quality department engineer, supply department engineer.

As an analysis of the technical and economic indicators of NZZhBI-NK LLC has shown, the sales department works according to the old, traditional scheme, i.e. with those consumers of products with whom contact has long been established.

To increase the efficiency of sales personnel, it is necessary to have initiative and internal discipline, since they themselves have to develop a program of action for themselves and implement it. He must know his product range well, be able to communicate and easily assimilate the information received. It is also important that he understands the production problems of consumers and the possibilities of using his company's products or services to solve them. He must continually collect information and ideas useful to his clientele, regardless of the possibility of obtaining commercial benefits in exchange for this information, and must also constantly be interested in new types of services for his clients.

Measures to improve the efficiency of the distribution channel can be represented in the study of the sales market (in searching and obtaining information about consumers). To do this, it is necessary to take part in industry-specific exhibitions and fairs, where there is the greatest concentration of buyers who could become regular customers of the plant. Participants of the exhibition-fair have the opportunity to get acquainted with the products offered by the plant and determine for themselves all the advantages and disadvantages of the products. After exhibitions, as a rule, the number of proposals increases, the results of which are the conclusion of contracts and further cooperation.

To summarize, we can definitely say that participation in exhibitions and fairs is of great importance for improving the performance of an enterprise.

Currently, there are new modern approaches to organizing sales activities. This approach could be the use of the global computer network “Internet”, which has enormous capabilities. Through the Internet, a significantly larger number of potential buyers could learn about the activities of NZZhBI-NK LLC. By creating your website and also opening an online store, the company will shorten the order-payment cycle. It is obvious that the shorter this cycle, the less costly it is, the customer satisfaction increases and the company’s profit increases.

These activities will help increase the activity of the sales channel, but this requires retraining of sales specialists and advanced training.

Retraining of specialists can be carried out off-the-job (formal training method, or classroom method) and on-the-job. Since the company's sales staff is small, it is impractical to conduct training away from production.

To strengthen the material interest of sales department employees in fulfilling plans and contractual obligations, increasing production efficiency and quality of work, organizations have been delegated the right to introduce bonus systems for employees. Incentive tools can be salary bonuses or a bonus based on the results of work for the year (from one to three monthly salaries). You can also offer tourist trips for sales people who have achieved success in their work.

Currently, innovative developments are a powerful means of economic efficiency. Often, the growth of an enterprise is associated with any changes that improve and update the range and manufacturing technology of products, improve the quality of products, improve processes, and so on.

Our state is paying more and more attention to the development of innovation in all areas of activity, including the production of reinforced concrete products. The main element of a concrete mixture is cement. Currently, plasticizers have been developed for cement using chemical additives.

Until recently, in our country various types of industrial waste were used as plasticizing additives. As a rule, the effect of such additives was low, and their chemical composition was often unstable. The domestic industry has begun to produce an effective plasticizing additive specifically for concrete - superplasticizer S-3, which in its effect is not inferior to the best foreign samples of a similar class, and is 5-6 times cheaper in cost. By introducing this additive into concrete, you can save up to 20% of cement (with the plasticity of the concrete mixture remaining unchanged). Without reducing the consumption of cement and without increasing the plasticity of the concrete mixture, but by reducing its water-cement ratio, it is possible to increase the strength of concrete by 20-25%.

Measures aimed at the efficiency of organizing the production process may include: reconstruction and re-equipment of a plant or workshop; development of a new type of product; the need to eliminate bottlenecks. It is possible to increase the volume of production by increasing the degree of use of installed equipment over time, by increasing the intensity of loading of this equipment and by increasing production capacity.

These activities will help increase labor productivity. Increased labor productivity can be achieved by:

increasing production output due to more complete use of the production capacity of the enterprise, since when increasing production volumes at the existing capacity, only the variable part of the working time costs increases, and the constant part remains unchanged. As a result, the time required to produce a unit of production is reduced;

reducing labor costs for its production by intensifying production, introducing comprehensive mechanization and automation, more advanced equipment and production technology, reducing losses of working time by improving labor organization, logistics and other factors in accordance with the plan of organizational, technical and innovative measures .

The efficiency of an enterprise's economic activities is determined by the results obtained (in the process of this activity), which reflect the achievement of development goals (increasing market share in the form of the achieved volume of products sold or making a profit as an effect, etc.). Competitive success in the market is expressed in the quality of products and the price at which sales became possible, in the volume of products sold or effect and correlated with the amount of total, applied and consumed resources.

The efficiency of the economic activities of NZZhBI-NK LLC consists of many activities: in the search for suppliers; in the purchase of raw materials and materials; in increasing production volumes and sales of products; improving the production and technological process, etc.

But all activities depend on the specific conditions prevailing at the enterprise over a given period of time. And in turn, they all affect labor productivity. The main directions for increasing the economic efficiency of an enterprise's economic activities are shown in Figure 3.1.

Figure 3.1 - Main directions for increasing the efficiency of economic activities of the enterprise NZZhBI-NK LLC

Figure 3.2 - Development of sales policy measures

These transformations and innovations will help the company improve its performance results, increase the level of profitability, and therefore increase the profit of the company.

1.3 Ways to improve the efficiency of an enterprise

1.2 Enterprise performance indicators

Read also