The question of how the efficiency of an enterprise is measured is asked very often. But we can answer that it has not yet been resolved by management. We can note only two management provisions that we accept as true, these are the following provisions:

1. The efficiency of an enterprise can be measured only to the extent that it reflects the goals that the owner sets for his enterprise.
2. Indicators for measuring the efficiency of an enterprise must reflect the dynamics of the achieved results required by the owner, according to the goals that the owner sets for his enterprise.
3. Indicators for measuring the efficiency of an enterprise and indicators for measuring the effectiveness of personnel are two completely different systems of indicators.

1. It is clear that if, for example, the owner’s goal is to receive dividends, then he needs indicators related to economic results. However, the profit here is not very adequate - after all, it can very easily be increased through the predatory exploitation of the enterprise's resources. More adequate output is the added product - the sum of profit and wages. If the owner's goal is to sell the enterprise, then the economic assessment of the enterprise will be its market value.

2. If, for example, the owner’s goal is to receive stable, increasing dividends, that’s one thing. If the owner’s goal is a sharp increase in results in the near future (but with an inevitable increase in the future), then the indicators should be different, since with such a radical change in the enterprise, profit in the coming periods will most likely even decrease.

3. That the Balanced Scorecard (BSC) of Kaplan and Norton has been well demonstrated for measuring enterprise performance and for measuring personnel performance. They were given a project for a system of indicators specifically to measure the efficiency of the enterprise. Only Kaplan and Norton decided to apply the system of indicators they developed to evaluate the performance and motivation of personnel - for personnel management, and, accordingly, enterprise management. Everything seems logical, but they did not take into account the specifics of personnel management - the possibility of its opportunistic activities aimed at obtaining personal results (personal indicators), even to the detriment of the enterprise. And the results of the implementation of this system were not long in coming: at best, the efficiency of enterprises during its implementation remained approximately the same, but in a number of cases they simply decreased.

Thus, there is no single measure, uniform methods and techniques for measuring the efficiency of an enterprise, and looking for them means simply looking for the “philosopher’s stone”. Each enterprise is unique both in its activities and in assessing the effectiveness of its activities. And as can be seen from the above, determining how the efficiency of an enterprise is measured is a question that can only be resolved for a specific enterprise. Let us note that the issue of measuring the efficiency of an enterprise is of particular importance during the development of an enterprise; without such a measure - a criterion - it is impossible to talk about development. As well as in general about increasing the efficiency of an enterprise.

Our company resolves issues of efficiency measures at the very beginning of any of our projects. Without this, the very formulation of projects to improve the efficiency of the enterprise is impossible.

_______________

During the time that has elapsed since the writing of the article, in the course of our consulting work and theoretical research We have developed a whole range of issues and measurements of the efficiency of the enterprise, its structural divisions and employees, achieving maximum efficiency of the enterprise. The basis of these studies were the works of scientists in the field of theories of transaction costs, agency relations, property rights, residual control rights, and contract. Among them are the winners of four Nobel Prizes in economics: Robert Coase (1991), Douglas North (1993), Oliver Williamson (2009), Oliver Hart and Bengt Holström (2016). The prerequisites for our methods of measuring efficiency and improving the efficiency of our enterprises are given in the articles "" - magazine " Strategic management" No. 4, 2014 and " " - magazine "Problems of Economics and Management" No. 6 2016, in a series of articles in 2017. And the completion of the research is reflected in a series of articles in 2018:

• articles "" and "" - magazine "Management Today" No. 1 and No. 2, 2018;
• article "" - magazine "Management and Business Administration" No. 2, 2018;
• articles "" and "" - magazine "Staff Motivation and Remuneration" No. 3, No. 4 2018;
• article “” - international journal “Problems of Theory and Practice of Management” No. 6, 2018.

Before choosing the best organization option economic activity, you should decide on the criteria for evaluating indicators economic efficiency. We will tell you how to do this in this material.

You will learn:

• What are the goals and objectives of assessing economic efficiency indicators.
• What is the subject of analysis when choosing them.
• What methods are used in the calculations.
• How is the economic efficiency of production assessed?
• What methods can make an enterprise more efficient?

Economic efficiency indicators– the main instruments for implementing economic strategies at all levels of economic economic activity(from a specific enterprise to the national economy).

Economic efficiency performs a number of tasks:

• regulates the intra-economic activities of enterprises;
• forms producer/consumer relationships;
• translates general economic benefits into the subjective interests of all participants in the economy.

Every economic entity, be it a state or an individual, is interested in obtaining the maximum possible benefits from available resources. Moreover, each participant in the production or consumption of these goods strives to maximize their benefits and minimize costs. That is, to act most effectively and rationally.

Cost-effectiveness assessment

The same criterion for any economic activities (innovation, investment, improvement social sphere and management) is:

• focus on achieving the desired result;
• necessity of expenses.

The criteria for assessing economic efficiency are divided by type:

• absolute (general);
• relative (comparative);
• temporary.

Absolute – characterize the magnitude of the effect. They are obtained by subtracting from the cost estimates of the results of an economic event all the costs associated with its implementation.

These include the cost of means and objects of labor, labor and other resources spent in the billing period.

They are necessary to evaluate and analyze the efficiency and overall economic results obtained in dynamics and over a certain time period at the micro and macro levels of the economy, as well as to compare them by region and enterprise.

For example, if an absolute indicator of economic efficiency is the profitability of farming, then a relative indicator is the effectiveness of an economic activity in comparison with various factors.

When measuring, profit can be calculated using the formula:

Pr = P O – S P, Where:

BY– volume of products (produced, sold) for a specific period;

S P- its cost.

The calculation of relative indicators is carried out by dividing the value estimates of business results by the total resource costs associated with their production:

E O = E E / Z S, Where:

E E– the magnitude of the achieved economic effect;

Z S- the cost of obtaining it.

How to draw up a sales plan based on the matryoshka principle: for a year, for a month, for a week

During a crisis, a businessman may have the idea that the company is not in a position to grow now: the main thing is to maintain last year’s volumes. However, the task of the commercial director is not to maintain, but to develop sales. A well-developed and, most importantly, realistic sales plan will help solve this problem. To do this, it must be divided into three parts: strategic for the year, tactical for the month, and individual for the manager for the week.

How to develop such a plan and achieve its implementation? Here step-by-step instruction from the editors of the magazine “Commercial Director”.

Economic effect and efficiency

Efficiency economic system determined by many factors:

• production efficiency;
• public administration;
• socio-economic development;
• standard of living, education, healthcare;
• business competitiveness.

One of the ways in which the performance of an economy is assessed is the result social production, which does not indicate the rate of volume growth industrial product, but about the resource costs of achieving it.

Indicators of economic efficiency of production most fully characterize the economic activities of the state and the individual. When determining them, the efficiency of the entire state economy, each individual industry, territorial entity, foreign trade, the work of enterprises and each employee.

They also determine how effective the value creation process is as a whole and its individual phases, such as distribution, exchange and consumption level.

Methods for calculating economic efficiency indicators

Formula EE = Result / Costs– is basic. Therefore, when measuring the effectiveness of each factor of various business entities, economic efficiency indicators include:

• the ratio of net production (profit) to the average value of working and fixed assets;
• level of profitability and payback of products and PF;
• production of goods and services per monetary unit of expenditure;
• relative savings in funds, materials, labor, payroll and others.

To measure the economic efficiency of production, the following direct and inverse indicators are used:

• productivity, which is calculated by the ratio of the results obtained to the labor costs (the reverse measure is labor intensity);
• material yield, calculated by the formula MO = R / Z M, Where R- results, Z M– costs of materials. For this category, the inverse indicator will be material intensity ( M = Z M / R);
• capital productivity and capital intensity;
• efficiency of investments and capital expenditures.

The most general indicator of economic efficiency is the ratio of the effect obtained from economic activity (national income or GDP) and the total costs to achieve it.

In macroeconomics, when determining efficiency, 2 indicators are used:

• increasing the produced gross domestic product per capita;
• its production for each unit of input.

In view of huge variety factors influencing the final results, it is impossible to assess how effective this or that activity is only taking into account any one indicator. Therefore, in practical calculations a system of interrelated indicators (both absolute and relative) is always used. Thanks to this, all important aspects of the functioning of an economic entity are assessed.

System of indicators of economic efficiency of production

According to the degree of completion with which results and costs are taken into account, relative indicators characterizing economic efficiency are conventionally divided into 3 groups:

• generalizing;
• private;
• integral.

In the first case, one or more types of effects and a number of resource costs are compared, which characterize how economically efficient enterprises operate, territorial entities, national economies as a whole. Such indicators serve as justification for decision making aimed at changes at any level of the economy.

In this group, the main indicators of economic efficiency of the economy will be:

• national income;
• gross domestic product per capita;
• generalized economic efficiency coefficient;
• labor productivity;
• costs per 1 ruble of product produced;
• profit;
• profitability of production and products.

For individual elements of production and economic activity, private indicators are used. They provide an opportunity to demonstrate the validity of the decision to improve the selected elements.

Thus, general indicators are the goal, and private ones are a tool when performing calculations and analyzing efficiency.

The table shows several examples of two groups of indicators.

When choosing indicators for assessing economic efficiency, you should be guided by the following requirements:

• The number of evaluation characteristics is selected depending on the purposes of the analysis.
• The semantic meaning of each indicator should be perceived simply and clearly, without the possibility of ambiguous reading.
• For any indicator, objective quantitative data based on statistics and accounting information must be presented. Moreover, both maximum and minimum values ​​must be reflected in the digital range.
• If general indicators of economic efficiency are calculated, exclusively cost measures of results and costs are used, as well as their relative values ​​(percentages, coefficients, indexations).
• In the calculations of private indicators, in addition to cost ones, natural and labor measurement options can be used.

But first you will need to solve 2 questions:

• Decide on a method for converting various non-monetary parameters into income and expense (cost) measures of private indicators.
• Establish algorithms for combining these heterogeneous value estimates, which in the life cycle of a product differ in place, time, content and relationship with the production and economic interests of the subject into single indicators that generally determine a specific economic system.

Methods for optimizing economic efficiency indicators

It is impossible to demand that the indicators of economic efficiency of an enterprise and the national economy completely coincide, just as it is impossible to assess the overall level of the national economy by simply summing up its parts.

Therefore, when choosing the optimal method for calculating efficiency, it is necessary to take into account the following significant points:

• nature of program-target orientation management decisions;
• the required level of specificity in calculations;
• comparison of the obtained estimates with the basic standard of economic efficiency;
• the place of the planned economic activity in the full period of product circulation and the role of the expected results and costs in the sphere of economic interests of business entities that participate in its implementation.

With all the variety of categories and types of business decisions, only 2 fundamentally different optimization methods are practically implied:

• Produce a larger volume of products and services at a fixed amount of resource costs. Fulfilling this task requires increasing labor productivity through technical and technological re-equipment of production, introducing innovations, improving the skills and professionalism of workers, and using better materials and raw materials. This situation is described by the formula: EN → max at Z = const.
• Reduce costs while maintaining the achieved volume of production of goods and services. Achieving such results is possible thanks to the economical use of resources, recycling, the introduction of resource-saving technologies, and reducing the number of personnel. ZN → min at E =const.

There is also a combined model for increasing efficiency, which combines the main criteria of the first two options and additionally takes into account other optimization criteria (including natural ones): specifications, effect speed, cash turnover and possible alternatives, field (industry) of activity, similar estimates from competitors, industry averages.

This situation is reflected by the following algorithm:

EN / WN → max, Where N– number of the management decision option under consideration.

Conclusion

The choice of method is determined by each head independently, taking into account the goals, potential capabilities of the enterprise and the market situation. As a rule, if the economy is growing and consumer demand is increasing, it would be advisable to use the first method, and when there is a decline in production, the second.

However, given the duration of the crisis, it is more rational to take marketing to increase sales, change your profile or reorganize your company. And it is important to always adhere to the strategy of using one hundred percent of your own resources, even if their purpose changes.

Private educational institution

Higher education

Southern Institute of Management

(CHOU VO YIM)

Department of Economics

COURSE WORK

In the discipline "Economics"

COST EFFICIENCY. CONCEPT, MEASURE E RENIE

Scientific adviser,

ALLOWED FOR PROTECTION

Grade _________

________________

Krasnodar 2014

INTRODUCTION

Subject course work is very relevant in our time, and will be so at all stages of the economy. Since the goal of any science is progress, economics should also strive to increase efficiency. to activity.

The purpose of the course work is an in-depth study of theoretical principles O problems of economic efficiency and a set of measures to solve them. To achieve e To achieve the goal, it is necessary to solve the following tasks:

1. Assess the effective state of the economy;

2. Study the concept of economic efficiency and understand its essence. Learn to measure economic efficiency;

3. Find out all the problems associated with ensuring economic efficiency;

4. Find ways to improve economic efficiency;

5. Understand the importance economic growth and cost effective about sti.

The object of the study is economic efficiency and economic O mic growth in all areas of economic activity. Subject and With The following are problems associated with ensuring and increasing economic efficiency, and ways to improve this area of ​​economics. Oh Miki.

The methodological basis of the course work is a comprehensive system With a dark approach to studying the object of study. Economic efficiency V Economy is seen as the most important goal of the economy. During the study, methods of analysis and synthesis, grouping and comparison, statistical e Chinese and theoretical methods.

The theoretical basis of the course work is the works of Russian and A leading authors on the problems of economic efficiency, its role in economic O nomics, materials of scientific conferences and seminars, statistical data and publications of Russian and international organizations.

Arsen Levonovich Arutyunov in his work “Methodology for long-term forecasting of indicators of economic activity of the Russian agro-industrial complex” defines and forecasts O promotes economic growth and economic efficiency of production Russian Federation.

Burmistrov Vladimir Yurievich in his dissertation “Organizational and economic methods of increasing work efficiency” indicates the ways to O increasing economic efficiency.

Pavlyuk Dmitry Vyacheslavovich in his work “Statistical research e promoting the efficiency of banks in the Russian Federation" I pays attention to measuring economic efficiency.

The structure of the course work includes an introduction, two chapters, a conclusion, and a list of sources used.

The first chapter discusses the essence, concept and measurement of economics O mic efficiency.

The second chapter examines the problems associated with ensuring economic O mic efficiency, and ways to improve it.

1 EFFICIENT STATE OF THE ECONOMY

Economic efficiency is getting the maximum possible benefits from available resources. To do this, you need to behave rationally, i.e. not only constantly compare benefits (benefits) and costs, but also maximize benefits and minimize costs.Efficiency exists when a society cannot increase the output of one good without reducing s launching another. An efficient economy lies on the edge of production s possibilities. In essence, the conclusion drawn follows from the formulation of the eq. O nomic efficiency, which was proposed by the Italian economist Vilfredo Pareto (1848-1923). Exploring the conditions for maximum economic e social welfare of society with limited resources, Pareto came to the conclusion that social welfare is maximum in a state of the economy when no one can improve his situation without worsening his gender O the life of another. This definition of efficiency is called Pareto optimum, Pareto optimality, Pareto-optimal state. In this case, there are three necessary conditions for achieving the Pareto-optimal state: firstly, such a distribution of benefits between consumers is required I mi, in which everyone maximally satisfies their consumer needs O needs (naturally, within the limits of one’s ability to pay); Secondly, it is necessary to allocate resources between the production of various goods in such a way that the most optimal use of these resources is achieved (for example, if the efficiency of their use in the aircraft industry is higher than in the automobile industry, then more resources should be allocated to the production of aircraft than to the production of cars); thirdly, it is necessary A production output in which all production resources are used at are most complete (along the border production capabilities.

The Pareto optimum is a popular model for studying efficiency. To activity, but has two drawbacks. Firstly, it does not take into account the distribution of resources between people and, as he wrote Nobel laureate in economics, Indian Amartya Sen (b. 1933), “the state of society can be about P optimal according to Pareto, but at the same time some may be in extreme poverty, while others can bask in luxury, since the poverty of some cannot be mitigated without reducing the level of luxury of the rich.” Secondly, the Pareto optimum believes that efficiency is achieved spontaneously, without government intervention, which does not always correspond to practice.

The British Kaldor and Hicks proposed an alternative approach to defining e efficiency - the principle of compensation (Kaldor-Hicks criteria), in O the responsibility with which any economic changes must be considered And be considered efficiency-enhancing only if the beneficiaries can hypothetically compensate for the losses of the losers and still emerge as winners. If at the same time the loser is completely s compensation is paid, then the Pareto optimum is achieved, and if not paid And paid (or not paid in full), then a quasi-optimal situation arises at ma, i.e. the best among the suboptimal. In this case, to achieve o P Timum Pareto, the state can intervene by compensating the losses of the losers and/or taxing the winners.

1.1 Concept of economic efficiency

Economic efficiency is the ratio of the useful result and the costs of factors production process. For quantitative determination e In economic efficiency, an efficiency indicator is used, and this is also the effectiveness of the economic system, expressed in relative terms O ratio of useful end results of its functioning to the resources expended. It develops as an integral indicator of efficiency on different levels economic system and is the final characteristic of the functioning of the national economy and obtaining the maximum possible and benefits from available resources. To do this, you need to constantly compare s years (benefits) and costs, or, to put it another way, to behave rationally. R A rational behavior is that the producer and consumer of goods strive for the highest efficiency, and for this they maximize benefits O dy and minimize costs.

In practice, a distinction is made between general (absolute) and comparative economics. And ical efficiency.

Absolute economic efficiency is an indicator for a certain period of time that characterizes the overall value of economic efficiency. f effect in comparison with the size of costs and resources separately and as a whole nnosti.

If an enterprise is forced to give economic assessment alternative V ny projects that differ significantly in the level of capital investments and are not comparable in terms of final results, then for this purpose other methods are used, which are set out in textbooks in economics pre d acceptance and investment management. The greatest difficulty in determining e in determining the economic efficiency of innovations is a full accounting of all And dov effects. Typically, the following are the most significant savings: and logical effects:

Reducing production costs;

Reduction of specific capital investments (per unit of about howling technology);

Absolute increase in production volumes;

Increase in productivity (labor) using new means of labor compared to the basic ones;

An increase in the service life of new equipment compared to the basic one (in this case, the effect is achieved by changing the share of deductions for full With formation of fixed assets);

Reducing the specific consumption of materials used (material m bone) using a new technique in comparison with the basic one;

Change in annual operating costs of the consumer at and With the use of new equipment when calculating the volume of products produced using a unit of new equipment;

Changes in associated costs when introducing new technology (for example And measures for protection environment).

1.2 Economic efficiency: essence, measurement

As is known, national income represents the value newly created in the branches of material production. In other words, he is I is that part of the gross social product that remains after subtracting e the volume of raw materials, fuel, energy and other means of production consumed in the production process. National income is calculated as the sum of the net output of all branches of material production. In turn, the net output of a particular industry is defined as the difference between the gross output O production and material production costs.

In certain sectors of material production, the manufacturer b ity is calculated by gross output. When comparing the growth rates of social labor productivity, it is necessary to maintain a comparison And power of indicators. In this case, national income should be calculated in c. O supplied prices.

The most important indicators of economic efficiency of public O of production are labor intensity, material intensity, capital intensity and capital intensity. As already noted, the level of productivity of public O of labor serves as a general criterion for the economic efficiency of labor expended in previous stages social production and ov e found in raw materials, materials, fuel, energy, tools.

The labor intensity of products is the reciprocal of the production indicator And of living labor, is defined as the ratio of the amount of labor involved A valued in the sphere of material production, to the total volume of products produced:

t=T/Q

Where t is the labor intensity of the product;

T is the amount of labor expended in the sphere of material production;

Q is the total volume of products produced (usually gross production about duction).

The material intensity of a social product is calculated as the ratio of the costs of raw materials, materials, fuel, energy and other items of labor to the total O to a new social product. Material intensity of industry products (volume e business, enterprise) is defined as the ratio of material costs to b total volume of products produced:

t = M/Q

Where t is the level of material intensity of products;

M is the total volume of material costs for production in value terms;

Q is the total volume of production (usually gross production) about duction).

Reducing the material consumption of products is effective for the national economy O economy of the country. In addition, in the cost of production of the largest T sectors of the national economy - industry, almost 3/5 of the costs are for raw materials, basic and auxiliary materials, fuel and energy.

To a certain extent, the indicators of capital intensity and capital intensity of production are close to each other. The indicator of capital intensity of production shows the ratio of the amount of capital investments to the increase in the volume of output determined by them:

Kq = K/Q,

Where Kq is the capital intensity of production;

K - total volume of capital investments;

Q - increase in output volume. Capital intensity can also be calculated in relation to the increase in national income produced.

The capital intensity of products is calculated as the ratio of the average cost of fixed assets production assets national economy to the total volume of production:

Where F is the average cost of fixed production assets of the people about the economy;

Q is the total volume of production (usually gross production) about duction).

Market relations represent the main form of communication between producers and buyers, that is, a mechanism for coordinating their actions. In the process of these relations, the effectiveness of all spheres of the economy and each enterprise is revealed.

Efficiency is the ratio between the results obtained and the costs of their implementation. The following can be considered as results:

Profit (income);

Realized services;

Gross domestic product.

The following can be considered as costs:

Costs of living labor;

Expenses material resources;

Financial expenses

The general criterion for the economic efficiency of social production is the level of productivity of social labor. Etc O the productivity of social labor is measured by the ratio of the produced national income to the average number of workers employed in sectors of material production,

P total. = ND/Chm

Where P total. - Social labor productivity

ND - national income.

Chm - number of workers employed in material production industries from the water industry.

In market management practice there are the most different shapes manifestations of economic efficiency. Economic and technical With Efficiency aspects characterize the development of the main factors of production T va and effectiveness from use. Social efficiency reflects the solution of specific social problems (improving working conditions, protecting To environmental environment, etc.). Usually social results closely related to eq O nomic, since their achievement is inseparable from the development of material production. In the economics of industry enterprises, the efficiency can be calculated To activity of various aspects of enterprise activity: the efficiency of specialization, concentration, cooperation, labor resources, production location, etc. However, all these types of efficiencies should ultimately contribute to increased profitability of the enterprise.

Production efficiency refers to key categories R s night economy, which is directly related to achieving the ultimate goal of the development of social production as a whole and each enterprise individually. In the most general view economic efficiency of production d quality is a quantitative ratio of two quantities result b tats of economic activity and production costs. Essence pr O The problem of increasing the economic efficiency of production is to e identification of economic results for each unit of cost in the process and With use of available resources. In market conditions, each enterprise, b at being an economically independent commodity producer, has the right to use O evaluate any development effectiveness assessments own production in ra m according to state-established tax deductions and social restrictions and

The methodology for comprehensive analysis and assessment of the efficiency of economic activity occupies an important place in management analysis. Its use provides:

1) an objective assessment of past activities, search for reserves to increase e research on management efficiency.

2) feasibility study of the transition to new forms of private ownership T property and management.

3) comparative assessment of commodity producers in competition and selection of partners.

The effectiveness of scientific and technological progress - the degree of achievement e whether NTP, measured by the ratio of the effect to the costs that caused it. B with O In accordance with the goal of NTP, this effectiveness is socio-economic in content. Socio-economic efficiency d is a set of relations regarding the achievement of the final goal O social result - more complete satisfaction of society's needs for products, services and information - in order to increase well-being and all e third-party personality development. In the process of achieving this result, O economic resources are inflated, so the interrelated economic and social aspects of efficiency can be considered separately.

Performance indicator quantitative meter, value cat O Rogo ensures the effectiveness of innovations. New equipment, progressive technology allow us to increase labor productivity and quality of output e my products to a higher level.

The general criterion for the economic efficiency of production is the level of productivity, which is understood as the ratio A expenses (cost of input resources) to the total cost of income (cost O quality of manufactured products).

Productivity is a measure of how specific resources are managed e resources for the timely fulfillment of goals expressed through the quantity and quality of products. Productivity is directly related to technology O logic and work design. Technology in modern conditions- va and the most important factor influencing productivity. Effecti V New job design promotes productivity growth in environments with high levels of specialization, which require the creation of flexible tasks and work rules. Performance management in modern conditions has become a and new production management function.

The performance management system includes: performance measurement and evaluation; planning control and improving performance based on information obtained from the performance measurement process; implementing control measures and improving productivity; assessment of proi h leadership, its measurement.

Performance evaluation and measurement is emphasized important in organizational and managerial activities. It is the process of measuring performance that has a real impact on the effectiveness of management. V lencheskoe activities, because: the attention of management is drawn to the O the problem of increasing productivity and factors affecting its level; the participation of employees in the process of measuring productivity motivates their creative activity and the search for reserves for increasing productivity h driving ability; quantitative estimates productivity are made possible and a more specific analysis of the problem.

To measure productivity, certain standards are established O coefficients and indices. Coefficients can be of three types: particular facts O ry that take into account one cost element or one class of cost elements (labor, energy, materials, information); multifactorial, taking into account e how many classes; total factor factors, taking into account, if possible, all cost elements.

Indices are used to assess performance dynamics over time O set time periods. For example, Honeywell's aerospace and defense division uses more than 150 coefficients. And patients and for each of them several indices.

In practice, three models of production measurement systems are usually used: O activities using methods: normative, multi-criteria, multi-criteria o gofactory.

Normative - shows the ratio of actual labor costs per P a limited amount of work with labor costs required by the norm, i.e. it characterizes the degree to which the worker fulfills the production norm. Calculation of production O labor duration using this method is the amount of work, taking into account standard labor intensity, per unit of actual work n for a long time. When measuring labor productivity using the labor method, time standards for producing a unit of output or selling a unit of goods are used:

Multi-criteria -uses a single performance indicator O ity obtained by aggregating private indicators using rankings A tion and/or weighing.

Multifactorial - used to obtain a general, integrated n nal productivity meter for the company; provide an analytical audit of the dynamics of productivity indicators; prepare financial information T couples; evaluate and measure the impact of performance shifts on profits b ness; evaluate the effectiveness of individual activities; measure the original b new distribution of benefits from changes in productivity in the company; assist in setting performance goals and strategizing And technical planning (capacity utilization, sales organization, regulation And cost and staff management, quality management, pricing, etc.).

When assessing performance, we are guided by the following concepts: I'm mi:

Productivity - quantitative expression - volume of output O production divided by the volume of resources consumed. In a broad sense - rel. O strong efficiency and economy of the organization;

Productivity is the actual output or volume of production, and h prepared per unit of time worked;

Labor productivity - the output of a worker or a group of workers O melting per unit of time, usually in comparison with the established norm or expected production;

The productivity of a worker is determined by qualifications and for example I the femininity of the worker's labor under existing conditions. It is characterized by indicators of compliance with standards or descriptive characteristics: high O kaya, medium, low;

Assessing worker productivity - comparing actual production O duration of a worker with normal productivity according to specific values A values ​​of a certain set of characteristics. Various methods are used to assess worker productivity, differing mainly in critical e the method by which comparison is made.

Worker productivity rating scale - a scale of descriptive and (or) quantitative characteristics that is used for more objective V noi assessment and measurement of worker productivity;

Worker productivity assessment index - numerical index, vyr A the ratio of a worker's observed productivity to its norms a tive level;

The standard level of worker productivity is a criterion or control level with which the actual level of production is compared O the duration of the worker required to complete the task within the time established by the norm;

The relative level of worker productivity is the ratio (usually in percentage) of actual productivity to standard productivity, if both are calculated according to the same principle.

The term "worker productivity" is sometimes used instead R mine "labor intensity". It reflects the intensity of labor, taking into account such individual characteristics of a particular worker as dexterity, mastery R quality, qualifications, etc. Labor productivity for the company as a whole and for production divisions is calculated using mathematics A technical methods and based on computer technology.

2 PROBLEMS OF ENSURING ECONOMIC

EFFICIENCY

The problem of ensuring economic efficiency is the most important O economic problem. Economic activity, both at the micro and macro levels, requires constant comparison of results and costs, e dividing the most effective course of action. In general, the effectiveness V efficiency means carrying out a process with minimal cost A mi, efforts and losses.

Technical aspect effectiveness is assessed by the quality we use O th raw materials, materials, semi-finished products; progressiveness of the technology used O logy, level of qualifications of workers, etc. Economic aspect of efficiency To activity is assessed through the efficiency of resource use (resource or factor efficiency) and overall efficiency indicators. Resource efficiency is determined by the ratio of the result to one of the factors of production (labor, capital, materials, etc.). Examples of resource efficiency indicators are labor productivity, materials A cha, material consumption.

That is, the main problem of ensuring economic efficiency is the low level of efficiency; that is, situations where production costs exceed the result. This is due to poor quality production d ity, and inefficient use of resources.

Any economic unit strives to use resources efficiently d certain resources, that is, to obtain the maximum amount of useful benefits, other h derived from these resources. To achieve this goal, it is necessary to fully use (fully occupy) your resources and, on this basis, achieve full O th volume of production. In this regard, the concepts of full employment and full output arise. Full time - use of all benefits d resources (lack of unemployment, unoccupied production capacity O ties, empty agricultural land, etc.). Full time pre d does not assume 100% resource utilization, but optimal. For example, there cannot be 100% occupancy of agricultural land, since part of the land must be fallow (rest). Full production volume - and With use of all suitable economic resources, ensuring maximum And the smallest possible volume of production and the most complete satisfaction O needs. Total production assumes that the applied p e resources make the most valuable contribution to total production. Achieving full production volume is also facilitated by the use of the best available technology.

In planning and design, overall economic efficiency is defined as the ratio of effect to capital investment, and comparative b naya - as the ratio of the difference in current costs to the difference in capital investments e tion according to options. At the same time, the overall and comparative economic efficiency V ity complement each other. Overall cost effectiveness With is read taking into account where the costs are applied. Thus, for the national economy as a whole, the overall economic efficiency of costs is defined as the ratio of the increase in produced national income (or net output) in c O supplied prices ND to the production capital that caused this increase big investments K.

Eez = ND/K

Where Eez is the economic efficiency of costs

ND - national income

K - capital investments

For national economic complexes, individual industries, as well as forms of reproduction of fixed assets (technical re-equipment, reconstruction and expansion of enterprises and organizations), the total economic e Russian cost efficiency is calculated as the ratio of profit growth (reduction of production costs) or self-supporting income (CSI) to capital And tal investments K:

EZ = P/C

Where EZ is cost effectiveness

P - profit increase

K - capital investments

For newly built enterprises, workshops, other facilities and department b For special measures, the efficiency indicator of the EP is defined as the ratio of “planned profit to capital investments (estimated cost):

Ep = (C-C)/K

Where Ep is the efficiency indicator

K - total estimated cost of the facility under construction (according to the project);

C - annual production output at wholesale prices of the enterprise (excluding turnover tax) for the project;

C - production costs (prime cost) of annual output (according to the project) after the full implementation of construction and commissioning new capacities.

In each individual case, the results of the calculations will show e Are the overall economic efficiency of costs compared with standards and similar indicators for the previous period, as well as with indicators e for the production efficiency of other enterprises and firms. When coposting V options for economic or technical solutions, placement of d enterprises and their complexes, construction of new or reconstruction of operations Yu existing enterprises, choosing interchangeable products, introducing new ones And dov technology, etc. comparative economic efficiency is calculated V cost. The main indicator is the most optimal option, def e determined as a result of calculations of comparative economic efficiency - the minimum of the given costs.

The given costs for each option are the sum of current costs (cost) and capital investments reduced to one And of different dimensions in accordance with the efficiency standard for FO r mule:

Salary = C + EchK

Where ZP is the reduced costs for this option;

C - current costs (cost) for the same option;

K - capital investments for each option;

Ech - standard coefficient of comparative economic efficiency To activity of capital investments.

It is necessary to note the features of determining cost effectiveness at individual stages of their implementation and areas.

When determining cost effectiveness for target integrated projects O grams, the overall effectiveness and effectiveness of individual activities and tasks are calculated. At the same time, the overall efficiency indicators are determined I are based on the estimated periods for obtaining the effect and implementing the A spend According to generalizing, unified indicators of production efficiency for assessing the entire activity of the enterprise. Suggestions about so n A so-called “system of indicators” are unrealistic and ineffective. Really, what should a company do? Monitor the execution of multiple departments b indicators included in the “system”, or work uninhibitedly, independently I proactively, proactively, controlling and striving to achieve a generalized goal O indicator of economic efficiency of production - profit and profitability b concerns about funds? There is only one answer to this question - profit and profitability.

2.1 Ways to improve economic efficiency

The transition to market relations requires profound changes in the economy - a decisive sphere of human activity. It is necessary to implement at That turn to the intensification of production, reorient every d acceptance, organization, company for full and primary use of quality e significant factors of economic growth. The transition to an economy of higher organization and efficiency with comprehensively developed productive forces and industrial relations must be ensured, well T well-established economic mechanism. To a large extent the necessary conditions for this purpose they are created by a market economy.

The most important factor in increasing the efficiency of public production h leadership was and remains scientific and technical progress. Until recently, scientific and technological progress proceeded essentially evolutionarily. Preference was given to improving existing technologies, partial modernization And tion of machinery and equipment. Such measures provided a certain, but insignificant, and physical 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 revolution at development of all sectors of the national economy based on the latest achievements of science and technology.

The most important areas of scientific and technological progress:

Widespread development of advanced technologies, membrane, laser, plasma, technologies using ultra-high pressures and pulses With ny loads, etc.

Automation of production - rapid development of robotics, roto R line and rotary-conveyor lines, flexible automated production, which ensures high labor productivity.

Creation and use of new types of metal products, plastic e ski masses, composites, metal powders, ceramics and other products With strong structural materials.

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 primary attention to material incentives labor. Most of the after-tax profits go to the fund. O consumption. This situation is not normal. Obviously, as the market develops h relations, enterprises will begin to pay due attention to the development of pr O production for the future and will direct necessary funds on new technology, renewal of production, development and release of new products.

In addition, it is necessary to create organizational prerequisites, e.g. O nomic and social motivations for the creative work of scientists, design To tors, engineers, workers. Radical transformations in engineering and technology, mobilization of all, not only technical, but also organizational, economic e ski and social factors will create the preconditions for significant growth s improving labor productivity. It is necessary to ensure the implementation of new th our equipment and technology, widely apply progressive forms of scientific organization of labor in production, improve its standardization, add And to promote the growth of production culture, strengthening order and discipline, art A mobility of labor collectives.

One of important factors intensification and increase in efficiency O The essence of production is the economy mode. Resource saving should be e become a decisive source for meeting growing demand for O fuel, energy, raw materials and materials. Industry plays an important role in resolving all these issues. It is necessary to create and equip the people's x O management of machines and equipment that ensure high efficiency in the use of structural and other materials, raw materials and fuel and energy resources, the creation and use of highly efficient small T waste-free and waste-free technological processes.

Increasing the efficiency of social production largely depends on the better use of fixed assets. It is necessary and n make more intensive use of the created production potential, achieve rhythmic production, maximum equipment load, significantly increase the shift of its work and, on this basis, increase the production output from each piece of equipment, from each square meter of production n new square.

One of the factors for intensifying production and increasing its efficiency To activity - improving the structure of the economy. It is necessary to develop industries that ensure scientific and technological progress and successful solution social tasks, strive to improve the proportions of m e I am waiting for the production of means of production and consumer goods, branches of the agro-industrial complex.

Investment policy is designed to ensure increased efficiency V ity of capital investments. It is necessary to redistribute funds in favor of industries that meet social needs, accelerate e scientific and technological progress. An increasingly large share of funds should be used V commit to technical re-equipment and reconstruction of existing plants d acceptance as opposed to new construction.

Mechanical engineering, the basis of scientific and technological progress in all sectors of the national economy, should receive accelerated development. At the same time And Priorities are given to machine tool building, electrical engineering, microelectronics, computer technology, instrument engineering, industry and n formats - catalysts for accelerating scientific and technological progress.

The structure of the fuel and energy balance will improve O move towards development nuclear energy with maximum security e research on its safety, widespread use of renewable energy sources, consistent implementation in all sectors of the national economy of active and targeted work to save fuel and energy resources.

Among the measures for the structural restructuring of social production are ensuring accelerated growth in the production of consumer goods and the entire service sector, the development of small businesses, and the conversion of military production at enterprises defense complex; technical refurbishment at development and improvement of the efficiency of transport, electricity, oil and gas supply systems, communications and information support all industries h water infrastructure.

An important place in increasing production efficiency is occupied by organizational A nizational and economic factors, including management. Their role especially increases with the growth of the scale of social production and the complication of economics. T vein connections. First of all, this is the development and improvement of rational forms of production organization - concentration, specialization, cooperation A tion and combination.

Requires further development and improving the production social infrastructure, which has a significant impact on the level of production efficiency. In management, this is the improvement of the forms and methods of management themselves. planning, economic stimulation - the entire economic mechanism. In planning - balance and r e ity of plans, an optimally constructed system of planned indicators that does not restrain the primary links of the national economy (enterprises, And opinions, organizations), and giving them wide scope for activity. In the same group of factors - the widespread use of various business levers T military payment and material incentives, financial liability and other self-supporting economic incentives.

Big role Science is called upon to play a role in solving problems of effective management, creation and implementation of resource-saving equipment and technology. She will have to intensify fundamental and applied research on topical problems of accelerating scientific and technological progress for the purpose of sleep And changes in labor intensity, material intensity and energy intensity of production, e introduction of saving mode and improvement of product quality.

A special place in intensifying the economy and reducing specific resource consumption belongs to improving product quality. Results wire And my work in the national economy to improve the technical level, quality T The products and work performed do not meet modern requirements. This task should become nationwide, the subject of constant attention and n troll, the main factor in assessing the activities of each workforce and va.

The possibilities of action of all environmental factors are significantly expanded s improving production efficiency in the context of the formation of market conditions T wearing. Structural restructuring of the national economy is being carried out, e reorienting it towards the consumer; modernization of the most important industries O state economy - industry, construction, transport and communications based on high technologies; overcoming the gap from the world scientific and technological level; thoughtful conversion of military production; transition to a mixed economy, in which various forms of ownership are created on equal rights - public and private, joint stock and cooperatives V naya; free development of all collective and private forms of management; financial recovery of the economy; organic inclusion of the country in the world O economic ties.

As a result of all this, a regulated, civilized market economy will be formed, which will be an effective means of stimulating the growth of labor productivity, increasing the efficiency of the entire society n production, increase in social wealth in the interests of the people s for the welfare of the people.

2.2 Economic efficiency and economic growth

Problems of economic growth and economic efficiency are the most complex in economic science devoted to the study of economic growth. s night economy. Increased needs, exhaustion of traditional resources e resources, an increase in population determine the solution of a dual problem: economic growth and economic efficiency. The concept of "economy" And economic growth" and "economic efficiency" are among the most important categories market economy. These concepts are closely related. Since the early 1990s, to assess the achievements of various countries in granting St. O their citizens have the opportunity to live a long and healthy life, get neo b required education and ensure a decent level of income for yourself and your family O her family, the world community uses such an indicator as the human development index. This summary indicator of human development e technical potential, one of the main components of which is n dex of GDP, based on the gross domestic product per capita and is one of the main prerequisites successful development O b society in general and each of its members in particular. Economics explores the problem e mu such use or application of resources that achieves the greatest or maximum satisfaction of the unlimited needs of society. Since needs are practically limitless and resources are scarce, the economy is unable to satisfy these needs.

Economic growth can be seen as a long-term aspect of And the dynamics of aggregate supply or, more precisely, potential supply e ma release. Analysis of its factors and patterns is one of the n fundamental issues of macroeconomic theory. Economic growth is usually understood as an increase in real income in the economy (GNP, GDP or ND), as well as an increase in real output per capita (sometimes in s They also divide the growth of income per employee. This indicator can T differ from indicators of income growth per capita, since it reflects the level and dynamics of economic activity of the population.). Accordingly T Actually, to measure economic growth, absolute indicators are used O lute growth or growth rate of real output as a whole or per capita.

Economic growth is called extensive if it is carried out by attracting additional resources and does not change the average production O activity of work in society. Intensive growth is associated with the use of more advanced production factors and technology, i.e. is carried out not due to an increase in the volume of resource expenditures, but due to an increase in their output. Intensive V Strong growth can serve as the basis for improving the well-being of the population. Usually they talk about a predominantly intensive or extensive type of ek O nomic growth depending on specific gravity one or the other.

Economic growth represents the exit of the economy beyond the limits of previously existing production capabilities, its transition to a new, higher level. Economic growth is a component of cyclical economic development.

Modern economic growth (the most famous definition was given by the American economist, laureate Nobel Prize S. Kuznets) presented I is a development in which the long-term growth rate of production With steadily exceeding the population growth rate. Economic growth is manifested as an increase in real GNP (GNP) over a certain period of time (or an increase in real GNP per capita). Based on any of these O phenomena, economic growth is measured by annual growth rates.

The growth rate is the ratio of the difference between the real GNP of the current year and the real GNP of the base year to the real GNP of the base year, expressed A expressed as a percentage. Economic growth is measured in two ways. The choice depends on what problem is being analyzed or for what purpose:

1) How does the increase in real production of gross national product O product (GDP) or national income;

2) How is the growth of both per capita.

Exist various classifications factors of economic growth. The most common and broad of them includes two groups of factors.

1. Factors that determine the sources of economic growth, i.e. fact O rs that make economic growth physically possible. To them rel. oh sir:

1) availability of natural resources in quantitative and qualitative terms to tah;

2) the quantity of labor resources and their qualitative condition (images A telial and qualification aspects);

3) the volume of fixed production assets (capital) and their technical e national condition (wear, performance, reliability);

4) technology (its novelty, implementation, speed of change, result A activity, payback).

2. Factors that determine the degree of implementation of economic sources e growth, i.e. limiting factors:

1) the degree of completeness and efficiency of use of natural, prod h water and labor resources. Effective use of economic resources requires their most optimal distribution between spheres and sectors of the economy;

2) effective and fair distribution of the growing volume of resources R owls and the growing volume of real products. Because the aggregate demand O P determined by total expenditures, they must be increased in order to ensure full use of the increased volume of resources;

3) institutional factors that constrain or stimulate economic growth. These include: legal norms(labor safety, environmental protection, crime control, etc.), morality and traditions, labor O high conflicts, discrimination, etc.

In general, economic growth can be represented as a result of the influences T Via two generalized factors together and each separately. This is, firstly, the involvement of more resources and, secondly, more effectively To their tive use. And then economic growth appears as the result of multiplying labor costs by its productivity.

Also, factors of economic growth can be divided into three groups:

1) supply factors (natural resources, labor resources, volume of fixed capital, technology);

2) demand factors (level of total expenses);

3) distribution factors ( efficient use resources).

Despite the importance of demand and distribution factors, the main attention is paid to supply factors, since they are the ones that shift the And I move aggregate supply to the right. These include:

Changes in prices for economic resources;

Changes in performance;

Changes in legal regulations.

Investments act as the main regulator of economic rates O mic growth. Expanding production can only be done in two ways: either by increasing the costs of production factors, or by improving technology. Strategic plans are closely linked to these two paths of economic growth. A economic development boards: extensification and intensification of pr about production.

There are two types of economic growth:

1. Extensive economic growth is an increase in the scale of production due to a simple quantitative expansion of the factors of production themselves:

1) increasing the number of employed workers without improving their qualifications a tion;

2) expanding the consumption of material factors of production: raw materials, materials, fuel, land without increasing their efficiency and from use;

3) growth of capital investments without corresponding improvement of technology about logic.

At the same time, the average labor productivity in society does not change:

2. Intensive economic growth is an increase in production d tion due to more efficient (intensive) use of cash funds To production tors:

1) expanding the production of material goods and services through the introduction of e new, more effective technologies, by updating fixed assets (means of production), that is, by introducing into production up to With trends in scientific and technological progress;

2) improving the organization of production (new structure of economic relations, management, marketing, cooperation) and, as a result, increasing its efficiency;

3) improving the use of basic and revolving funds, y With reducing their turnover, accelerated depreciation, etc.;

4) constant growth in the qualifications of the workforce and improvement of the scientific organization of labor.

Intensive growth is associated with the use of more advanced production factors and technology, i.e. is carried out not due to an increase in the volume of resource expenditures, but due to an increase in their return. Usually they talk about predominantly int n strong and extensive types of economic growth, depending on the specific weight of certain factors that caused this growth.

Factors of economic growth are grouped according to types of growth with that:

1) extensive factors include increased costs of capital and labor;

2) to intensive - technological progress, economies of scale, growth of educational and professional level workers, increasing mobility and improving resource allocation, improving management V production (everything that allows you to qualitatively improve fa To tors of production and the process of their use). Reasons constraining economic growth: resource and economic restrictions, social and h barriers associated with production growth.

An increase in GNP is determined by both an increase in resources and an increase in the efficiency of their use. The first requires the expansion of extensive factors of supply growth, the second brings to the fore the intensive factors of its expansion. Currently in developed countries first and foremost n Intensive factors play an important role in shaping economic growth.

The most important indicator economic growth has always been O the productivity of social labor, and, moreover, living labor. It is measured by the ratio of output (on a national scale - national income) to living labor costs:

Y/L

Where L is labor,

Y is the volume of production.

Labor productivity in the most concentrated, comprehensive manner x A characterizes economic growth. The inverse indicator L/Y is the labor intensity of the product; it is used to judge how much labor society needs to spend. at yes, to produce a unit of output. The Y/K ​​indicator characterizes the O productivity of capital, or return on assets.

Where Y is the volume of production,

K - capital.

Its inverse indicator, K/Y, is the capital intensity of products.

Indicator Y/N - the ratio of the manufactured product to the costs And native resources characterizes a person’s attitude towards natural resources, how productively and rationally limited resources are used r sy.

Where N earth.

Y is the volume of production.

Mathematical representation of the production function:

X = F (a1, a2 ... an) general and Y = f (L, K, N) - particular,

Where X and Y are production volumes;

F, f - nature of the function;

a1, a2 ... an - factors of production and growth;

L - labor; N - earth; K - capital.

CONCLUSION

Economic efficiency is a very important part of the economy, as it is the end result of any production. During the research O knowledge of theoretical information, all the problems arising with both With care of economic efficiency and measures aimed at increasing economic efficiency.

An analysis of the effective state of the economy was carried out, and it was s It is clear: efficiency exists when society cannot increase one production without decreasing the output of another. That is, for the And To achieve an efficient state of the economy, competition is necessary, and And stronger companies achieve efficiency in the economy.

After analyzing various works of Russian and foreign authors, a general definition of economic efficiency was found: this is the state of O production when the result exceeds the costs. For this you need a radio O nal use of resources aimed at production, as well as s quality of production and services provided.

The essence of economic efficiency is a high result, and methods for obtaining it are presented in this work. To measure economy And there are many technical effectiveness various methods, present V involved in the works and research of Russian and foreign authors. Some of which are also presented in the course work.

The crisis state of our economy is accompanied by a decrease in its efficiency. The main problem of ensuring economically efficient O The truth is the absence of results. This is caused by poor quality production T vom and irrational consumption of resources aimed at production. With overcoming the crisis, stabilizing the economy, and then ensuring its recovery based on the unleashing of initiative and independence of the commodity trade O manufacturers, competition between them will begin to increase, and economic efficiency will begin to increase.

There are many ways to improve economic efficiency. Having studied various works and theoretical material, the main paths were identified and used in writing the course work. The main fact O rum of increasing economic efficiency is scientific and technological progress, improvement of equipment and production technology, carried out e development of large national economic scientific and technical programs. When in s filling the above factors the quality of output will improve e my products and production in general, that is, the p O increasing economic efficiency.

The importance of improving economic efficiency and economic growth cannot be underestimated. Economic growth is a key factor in improving well-being. It is this that allows you to increase the consumption of goods, reduce working week etc. And although such improvements occur almost imperceptibly from year to year, small differences in the pace of annual progress And growth lead to a noticeable difference in growth rate. All economic activities are aimed at increasing growth and efficiency.

LIST OF SOURCES USED

1. Arutyunov A.L. Methodology for long-term forecast of economic indicators e Activities of the Russian agro-industrial complex Volume 17. Issue 2. M.: OPiPM, 2010

2. Anosova A.V. and others. Microeconomics - M.:DiS, 2012

3. Arutyunov A.L. Economic problems rural regions in the structure of the Russian agro-industrial complex from 1991 to 2010. M.: RSUH, 2011

4. Anipina O.A. and others. Microeconomics - M.:DiS, 2012

5. Borisov E.F. Economy. -M.: Yurayt, 2013

6.Burmistrov V.Yu. Organizational and economic methods of increasing employees oh you. M.: Moscow - 2009

7. Borisov E.F. Economics.- M.: Prospekt, 2013

8.Gukasyan GM. Economic theory. - St. Petersburg: Peter, 2009

9. Klochkov V.V. Economics.- M.:INFRA-M, 2012

10.Nosova S.S. Economic theory. M.: KNORUS, 2009

11.Nureev R.M. Microeconomics course.-M.: INFA-M, 2012

12. Pyastolov S.M. Economics.- M.: IC Academy, 2012

13. Salov A.I. Economics - M.: Yurayt, 2013

14. Tarasova S.V. Microeconomics.-M.: Yurayt, 2012

15. Tarasovich L.S. and others Macroeconomics - 9th edition. M.: Yurayt, 2012

In relation to the problem of measuring the economic efficiency of any organization, it is useful to consider it according to the components of the assessment

key principle of performance assessment;

efficiency indicator (system of indicators);

methodology for calculating business efficiency;

organizational and environmental measures for the introduction new system assessments into practice.

Let us highlight two results of theoretical developments of problems of production efficiency, carried out before the start of economic reform:

1) determination of the essence and content of the main types of efficiency:

economic, social and socio-economic;

national economic and self-supporting;

general (reproduction, economy as a whole), local (individual regions and economic units), private (individual factors of production) and individual phases (spheres) of reproduction;

2) justification of criteria and performance indicators.

The criteria reflect the essence of efficiency; indicators serve as a means of measuring and comparing efficiency in accordance with its criteria.

Efficiency characterizes in a broad sense the qualitative side of the development of society. Its specificity lies in the fact that it shows with the help of a combination of what resources the final result was obtained. In general, efficiency is expressed through the relationship between the results obtained in the production process and the costs of social labor associated with achieving these results. The essence of increasing production efficiency is a faster growth of the result (effect) compared to costs, as a result of which less social labor is required per unit of effect.

The criterion for the efficiency of social production is formulated as achieving the maximum effect from each unit of social labor costs or the minimum of these costs for each unit of effect.

A general indicator of efficiency, constructed on the basis of this criterion, unambiguously assesses production efficiency at a certain point in time. It must take into account all factors influencing production efficiency, which ensures comprehensive assessment. Such a general indicator may be the ratio of products to the total costs (current and capital) required for its production. It is used in determining the efficiency of both the national economy and its individual industries, as well as in determining the efficiency of capital investments and new technology.

An indicator for the efficiency of the national economy is the ratio of national income and production assets of the national economy; to measure the efficiency of capital investments - the ratio of profit and the volume of capital expenditures.

Positive economic effect- this is savings, negative - loss.

One of the types of economic effect (with an increase in the quality and reliability of products) is a prevented loss, i.e., a negative economic effect that does not arise (this effect is sometimes mistakenly called savings).

Loss is understood, firstly, as a decrease in available property, or so-called positive damage (for example, losses due to marriage). Secondly, a loss is a loss of profit, i.e., the failure to receive those property benefits that could have been received if the harmful action had not taken place.

Thus, the prevented damage, in whatever form it appears, is, in accordance with the terminology we accept, an economic effect, and not savings.

Savings, which refers to a positive economic effect, are savings social work(living or past), resources, time in the production and consumption of products.

Economic efficiency is the most complex and capacious category of economic science. It is the basis for constructing quantitative criteria of value, making decisions on the formation of material, resource, functional and systemic characteristics of economic activity.

Currently, the most complete and consistent study of the economic efficiency of economic activity is given in the theory of complex economic analysis, where sections of long-term, current and operational analysis are devoted to efficiency, on the basis of which the achieved efficiency of economic activity is assessed, factors of its change, untapped opportunities and reserves for improvement are identified.

Analysis of the overall efficiency of an enterprise's economic activities is the prerogative of senior management and is associated with determining the price of a product, the size of a batch of purchases of raw materials or supplies of products, replacement of equipment or technology. Other decisions must also be assessed in terms of the overall success of the firm, the nature of its economic growth and efficiency.

The main tasks of efficiency analysis: assessment of the economic situation; identification of factors and causes of the achieved state; preparation and justification of management decisions; identification and mobilization of reserves for increasing the efficiency of economic activities.

One of the directions of analysis is to identify extensive and intensive factors of its change. Extensive factors are associated with an increase in production volumes due to quantitative factors of economic growth: additional labor, expansion retail space, construction of a new facility, etc. Intensive factors are associated with the use of qualitative factors of economic growth and are characterized by a measure of the return of each of the resources used.

The quantitative relationship of these factors is expressed in terms of the use of production and financial resources (Fig. 2.).

Output in value terms is a function or result of the impact of the use of all types of resources. Since the production process is carried out only in the presence of all elements of the labor process in their interrelation, it is impossible to separately identify the influence on the production results of each of this group of factors.

A feature of extensive and intensive use of resources is their interchangeability. For example, a lack of labor force can be compensated by increasing labor productivity. Conversely, production output can be increased due to additionally attracted labor.

Each indicator of resource use, in turn, consists of the action of factors of the second and subsequent orders. For example, labor productivity depends on the extensive value, i.e., on the duration of working time, as well as on the intensive value, i.e., on the load during working time and the productive force of labor, determined by organizational, technical and other (natural and social) factors. production conditions.

Rice. 2. Indicators of development of production and financial resources of the organization

This means that each qualitative indicator of resource use only generally reflects the intensity of its use.

In relation to the problem of measuring the economic efficiency of any organization, it is useful to consider it according to the components of the assessment:

Business efficiency criterion;

Key principle of performance assessment;

Performance indicator (system of indicators);

Methodology for calculating business efficiency;

Organizational and environmental measures to introduce the new assessment system into practice.

Let us highlight two results of theoretical developments of problems of production efficiency, carried out before the start of economic reform:

1) determination of the essence and content of the main types of efficiency:

Economic, social and socio-economic;

National economic and self-supporting;

General (reproduction, economy as a whole), local (individual regions and economic units), private (individual factors of production) and individual phases (spheres) of reproduction;

2) justification of criteria and performance indicators.

Criteria reflect the essence of efficiency, indicators serve as a means of measuring and comparing efficiency in accordance with its criteria.

Efficiency characterizes in a broad sense the qualitative side of the development of society. Its specificity lies in the fact that it shows with the help of a combination of what resources the final result was obtained. In general, efficiency is expressed through the relationship between the results obtained in the production process and the costs of social labor associated with achieving these results. The essence of increasing production efficiency is a faster growth of the result (effect) compared to costs, as a result of which less social labor is required per unit of effect.

Criterion for the efficiency of social production is formulated as achieving the maximum effect from each unit of social labor costs or the minimum of these costs for each unit of effect.

A general indicator of efficiency, constructed on the basis of this criterion, unambiguously assesses production efficiency at a certain point in time. It must take into account all factors influencing production efficiency, which provides a comprehensive assessment. Such a general indicator could be the ratio of products to the total costs (current and capital) required for its production. It is used in determining efficiency, both for the national economy and its individual industries, as well as in determining the efficiency of capital investments and new technology.

An indicator for measuring the efficiency of the national economy is the ratio of national income and production assets of the national economy; For measuring the efficiency of capital investments- the ratio of profit and the volume of capital costs.

A positive economic effect is saving, negative - lesion.

One of the types of economic effect (with an increase in the quality and reliability of products) is a prevented loss, i.e. a negative economic effect that has not arisen (this effect is sometimes mistakenly called savings).

Under loss understand, firstly, a decrease in available property, or so-called positive damage (for example, losses due to marriage). Secondly, loss is called lost profit, i.e. non-receipt of those property benefits that could have been received if the harmful action had not taken place.

Thus, the prevented damage, in whatever form it appears, is, in accordance with the terminology we accept, an economic effect, and not savings

Saving, which is understood as a positive economic effect, is saved social labor (living or past), resources, time in the manufacture and consumption of products.

Economic efficiency is the most complex and capacious category of economic science. It is the basis for constructing quantitative criteria for the value of decisions made to form material, resource, functional and systemic characteristics of economic activity.

Currently, the most complete and consistent study of the economic efficiency of economic activity is given in the theory of comprehensive economic analysis, where sections of long-term, current and operational analysis are devoted to efficiency, on the basis of which the achieved efficiency of economic activity is assessed, factors of its change, untapped opportunities and reserves for improvement are identified.

Analysis of the overall efficiency of an enterprise's economic activities is the prerogative of senior management and is associated with determining the price of a product, the size of a batch of purchases of raw materials or supplies of products, replacement of equipment or technology. Other decisions must also be assessed in terms of the overall success of the firm, the nature of its economic growth and efficiency.

The main tasks of efficiency analysis: assessment of the economic situation; identification of factors and causes of the achieved state; preparation and justification of management decisions; identification and mobilization of reserves for increasing the efficiency of economic activities.

One of the directions of analysis is to identify extensive and intensive factors of its change. Extensive factors are associated with an increase in production volumes due to quantitative factors economic growth: additional labor, expansion of retail space, construction of a new facility, etc. Intensive factors associated with use qualitative factors economic growth are characterized by the degree of return of each of the resources used.

The quantitative relationship of these factors is expressed in terms of the use of production and financial resources (Fig. 6.2).

Output in value terms is a function or result of the impact of the use of all types of resources. Since the production process is carried out only in the presence of all elements of the labor process in their interrelation, it is impossible to separately identify the influence on the production results of each of this group of factors.

A feature of extensive and intensive use of resources is their interchangeability. For example, labor shortages can be made up by increasing labor productivity. Conversely, production output can be increased due to additionally attracted labor.

Each indicator of resource use, in turn, consists of the action of factors of the second and subsequent orders. For example, labor productivity depends on the extensive quantity, i.e. on the duration of working time, as well as on the intensive value, i.e. on the load during working hours and the productive power of labor, determined by organizational, technical and other (natural and social) conditions of production.

This means that each qualitative indicator of resource use only generally reflects the intensity of its use.