Lead to an increase in the effectiveness of the organization. Methods for increasing the efficiency of the enterprise. The purpose of the thesis is to analyze ways to improve the economic efficiency of an enterprise.

Any organization sooner or later faces the problem of increasing production efficiency. And we are not always talking about the economic component.

What methods to prefer when organizing such work is decided by the management of the enterprise. Based on knowledge of the internal and external environment, the characteristics of production processes, you can develop a plan that will lead to the achievement of the intended goal.

What is meant by performance efficiency?

Enterprise efficiency is an economic category. This concept means the performance of the company, which can be expressed in:

• growth of production rates;
• reducing costs, tax burden;
• reducing the amount of emissions into the environment;
• increasing labor productivity, etc.

There are also scientific works that define the effectiveness of an organization as the effectiveness of an operation or project in which the resulting product or new action brings in more funds than was spent. Or, these manipulations save a certain amount of resources, which also exceeds the cost of work associated with their implementation.

Efficiency conditions

In most cases, in an effort to improve the efficiency of the organization, management expects to obtain a certain financial result. But this does not always reflect the strategic future of manufacturing. Therefore, it is believed that it is more correct to achieve growth rates. We can say that it was possible to achieve economic efficiency of production if:

• the obtained financial result is higher than that of competitors;
• sufficient resources are allocated in the organization to carry out production or management changes;
• the growth rate of financial indicators will be higher in the short term than that of competitors.

This approach constantly motivates to search for solutions that increase the competitiveness of production. This is important in order to carry out work aimed at strategic development.

It is also important that each structural unit of the organization is concerned with finding ways to increase its economic efficiency. After all, if one of them is performing poorly, the organization will not be able to improve its overall performance.

Tools for increasing efficiency

The ways to improve the efficiency of the enterprise are very diverse. The main ways to increase the profit of the organization are as follows:

• cost reduction, which can be achieved by reducing the price conditions for purchases, optimizing production, reducing personnel or the level of remuneration;
• modernization of processes or the entire production, which allows to achieve an increase in labor productivity, a decrease in the volume of processed raw materials, waste, automation of most operations;
• changes in the organizational system that can affect the management structure, principles of customer service, communication, etc .;
• strengthening of marketing communications, when the task is to maximize the volume of sales of goods, to change the attitude towards the organization, to find new opportunities for production.

Each of these areas can be detailed and have their own methods of work. The entire management system in the company must be tuned so that at any level, employees take the initiative, leading to increased economic efficiency.

Often, a set of measures that should increase the efficiency of work affects all blocks of activity at once. This systematic approach allows for a synergistic effect.

Factors affecting efficiency

If the management of the enterprise is interested in achieving improved results, it must analyze information about the state of the external and internal environment. Then it will be clear which of the existing factors must be used for the benefit of future strategic development. These include:

• Minimal use of resources. The less technology, equipment, personnel are used while maintaining production volumes, the more efficient the organization.
• Increasing the efficiency of personnel by optimizing the structure, improving qualifications and training, searching for more competent personnel, changing the motivation system.
• Improving the efficiency of personnel due to its health improvement, improvement of working conditions. Measures aimed at solving these problems lead to a reduction in the number of sick leave (savings for the employer), increased productivity and employee loyalty.
• Strengthening social and psychological factors. The use of decentralization tools in governance can be a good impetus for development.
• Application of the results of scientific and technological progress. Ignoring modern technologies or excuses from their implementation due to the need for investment lead to a decrease in competitiveness and possible liquidation later. Fearing an unfavorable economic situation in the current period, companies often block their way to development in the future.
• The use of diversification, cooperation and other strategies that allow you to use existing resources in different projects.
• Attracting investment capital and other third-party financing mechanisms. Even privatization can open up ways to improve the efficiency of an enterprise.

All these factors lead not only to an increase in economic, but also in managerial efficiency. To track the effectiveness of the work carried out, it is necessary to outline the timing of control and indicators that will be checked.

Let us dwell separately on the factor of employee health improvement - for the reason that few employers are still paying due attention to this. Meanwhile, concern for the team directly affects the company's profits. For example, according to a study carried out within the framework of the HR Lab. - Laboratory of HR Innovations ", a smoking employee spends 330 working (!) Hours a year on smoke breaks. If his salary is 50,000 rubles a month, then it turns out that the company loses up to 100,000 rubles a year for wages plus about 40,000 rubles in taxes and social contributions; plus the cost of sick leave, which smokers, according to statistics, take more often. And if the employee's salary is higher, then the costs are even higher. And what if there are dozens, hundreds of such employees in the company?

In order to eliminate this unnecessary expense item and increase the efficiency of smokers, we can advise companies. (Follow the link to find a calculator that will help you calculate how much your company will save if employees quit smoking.)

Where do you start?

To understand what work needs to be done to improve production efficiency, a thorough analysis should be carried out. The head of the company must have a justification for future management decisions, therefore, it is required:

• collect statistics for previous years on product output, sales, number of employees in the state, payroll, profitability, etc .;
• find out the industry average or competitors' performance;
• to compare the economic performance of the enterprise and other market participants;
• depending on which indicator lags behind more, conduct an analysis of the factors that led to such a result;
• identify responsible persons for the development of measures that should change the situation, and the time frame for achieving new indicators.

It is possible that management will have to make many decisions about themselves. For example, transform the functions and management style, the distribution of responsibilities, the scope of delegated authority, methods of working with personnel and transferring information within the company.

What can hinder efficiency gains?

Even if management sees sense in the changes that should lead to more efficient company performance, there may be no results. Oddly enough, the problems lie in the psychological perception of managerial changes, as well as in their legal support.

For example, the introduction of new technologies and the installation of equipment almost always leads to a reduction in staff. Naturally, the employees of the enterprise will not want to be left without work. Their task is to delay such changes as much as possible. They can also resort to economic arguments, saying that reinstalling equipment for some time will require stopping work.

From the point of view of legislation, the process of dismissing employees is strictly regulated. If the procedures are violated, the enterprise is doomed to incur additional costs, which lowers the indicators of economic activity.

In order to overcome all these resistances, it is necessary to think over a system of notifying employees about changes, demonstrating the positive aspects of implementing changes.

Additional difficulties may be associated with:

• lack of funding or inability to access investment sources;
• with a lack of competencies among the employees of the enterprise, which does not allow the implementation of the plans;
• with the lack of a strategic planning system in the organization and analytics for previous years of work.

To achieve economic efficiency, systemic and large-scale work will be required. It cannot be ruled out that it is necessary to involve outside specialists who can save time on implementing changes.

In general, with a competent approach and the application of reasonable measures, it is possible to increase the efficiency of each enterprise, regardless of the situation in which it is located and at what stage of its development.

• Specialty VAK RF08.00.05
• Number of pages 173

Chapter 1. Theoretical aspects of increasing the efficiency of industrial enterprises

1.1. Theoretical substantiation of the category of efficiency in modern conditions

1.2. Intensification as an organizational and economic process: essence and types

1.3. The system of intensification indicators that determine the efficiency of an industrial enterprise

Chapter 2. Scientific and methodological aspects of increasing efficiency based on intensification of production

2.1. Methodological aspects of assessing the impact of intensification on business efficiency

2.2. Methodology for assessing the impact of intensification on the efficiency of an industrial enterprise

2.3. Toolkit for management analysis as a mechanism for assessing production efficiency

3.2. The role of intensification in production efficiency management

3.3. Analysis of the impact of intensification of production on the efficiency of an industrial enterprise

Recommended list of dissertations

• Methodology for assessing the effectiveness of the organization (on the example of the printing industry) 2008, Doctor of Economics Merzlikina, Elena Mikhailovna

• Theory and methodology of cross-analysis of production intensification 1992, Doctor of Economics Khorin, Alexander Nikolaevich

• Assessment of the economic efficiency of the activities of printing enterprises in a market economy 2000, Candidate of Economic Sciences, Chaplygin, Kirill Konstantinovich

• Management of production intensification at industrial enterprises 2004, candidate of economic sciences Sotnikova, Elena Anatolyevna

• Intensification as a factor in increasing business efficiency: the example of printing enterprises 2010, Candidate of Economic Sciences Avramenko, Galina Mikhailovna

Dissertation introduction (part of the abstract) on the topic "Improving the efficiency of the enterprise based on the intensification of production"

Similar dissertations in the specialty "Economics and management of the national economy: theory of management of economic systems; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economy; logistics; labor economics ", 08.00.05 code VAK

• Increasing the efficiency of enterprises of the cooperative industry in the conditions of market relations 1999, Candidate of Economic Sciences Velikorodny, Oleg Alekseevich

• Management of energy saving processes at industrial enterprises: the example of metallurgical production 2012, Ph.D. in Economics Oilenbach Raisa

• Development of methods for analyzing innovative activities in the management system of an industrial enterprise 2003, candidate of economic sciences Parinov, Dmitry Vyacheslavovich

• Ways to improve the efficiency of industrial production in Poland (on the example of mechanical engineering) 1985, Ph.D. in Economics Bednage, Zeno

• Specific capital intensity of the production of an industrial enterprise (problems of measurement and application in the economic mechanism of intensification of production) 1989, Doctor of Economics Igolnikov, Grigory Lvovich

Conclusion of the thesis on the topic “Economics and management of the national economy: the theory of management of economic systems; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economy; logistics; labor economics ", Klishevich, Natalia Nikolaevna

Please note that the above scientific texts are posted for information and obtained by means of recognition of the original texts of dissertations (OCR). In this connection, they may contain errors associated with the imperfection of recognition algorithms. There are no such errors in PDF files of dissertations and abstracts that we deliver.

INTRODUCTION

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

1.1 The essence, concept and criteria of production and economic activities of the enterprise

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

2. FINANCIAL AND ECONOMIC PERFORMANCE AND THE LEVEL OF EFFICIENCY OF THE COMPANY'S PRODUCTION

2.1 Technical and economic indicators of the enterprise

2.2 Financial condition of the company

2.3 The 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 the enterprise

CONCLUSION

LIST OF USED SOURCES

INTRODUCTION

At the present stage of management, the basis of economic policy is to improve the efficiency and quality of work of all links of industrial production. The development of market relations increases the responsibility and independence of enterprises of all forms of ownership in the development of 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, disclosing the causal mechanism of the formation of production efficiency, its criteria and assessments. The principles of measuring and analyzing the patterns of the formation of economic efficiency at the present stage should be considered from the standpoint of a systems approach. At the same time, the qualitative and quantitative methods of analyzing these patterns are best combined when applying the applied aspects of statistical modeling of economic indicators.

At present, practice requires the development of a whole complex of issues related to the peculiarities of the study of individual scientific, theoretical and practical problems of increasing the efficiency of production and economic activity in the conditions of market relations. Noteworthy is the point of view of those specialists who consider it necessary to focus research in the field of enterprise economics on regional aspects.

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

The aim of the course work is to study theoretical provisions and develop methodological approaches to improving the efficiency of production and economic activities.

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

To master the theoretical foundations of the production and economic activities of the enterprise;

Study the indicators and factors of growth in the efficiency of production and economic activities;

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

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

1.1 The essence, concept and criteria of production and economic activities of the enterprise

The purpose of the activity of any industrial enterprise is the release of certain products (performance of work, provision of services) of a specified volume and quality, within a specified 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 the work of an industrial enterprise should be assessed, first of all, by determining the economic efficiency of the products produced.

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 the achievement of the ultimate goal of development of production as a whole and each enterprise separately.

Economic theory defines the category of efficiency as the effectiveness of the production process, production system, or a specific form of management. In its most general form, the 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 modes of production, regardless of the forms of ownership, the producer is interested in the relationship between costs and the results of his 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 performance) is reflected in the general methodology of its determination, the formalized form of which is:

Efficiency (productivity) = (1)

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

The end result of the production process;

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

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

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

The production of goods is impossible without the costs of materialized and living labor. Always and everywhere, in any area of ​​the economy, for the production of goods, both one-time and current costs are required. In this case, 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 that differ in size, profile, structure, with various forms of organization of labor and production.

Obviously, when choosing the ways and means of satisfying the needs for the necessary products - national and individual - one should proceed from the lowest costs of social labor for its production, i.e. strive to ensure that these costs are made with the greatest economic efficiency.

Of particular interest in any economic situation is the relationship between costs and results of the organization. The objective necessity of all-round economy of social labor is determined to a large extent by the fact that social needs in each given period of time exceed the resources at the disposal of society - material, labor, financial. From this follows the essence of economic efficiency, which consists in the need for these resources, by means of their every possible saving, to provide the most increasing social needs.

The solution to this problem is constrained by the fact that the method of economic analysis has not received proper distribution, which would allow the most complete and correct study of the impact of scientific and technological progress on production efficiency, as well as multidirectional changes in the efficiency of using labor, material and financial resources on generalizing indicators of the economic efficiency of production.

The special 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. Determination of efficiency requires the use of methods of quantitative analysis and measurement, which implies the establishment of a criterion for economic efficiency.

The criterion is the main distinguishing feature and a certain measure of the reliability of knowledge of the essence of production (activity) efficiency, 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 the only one 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 the volume of production (income, profit) for each unit of resources (expenses) - labor, material and financial. Proceeding from this, the only macroeconomic criterion for the efficiency of production (activity) is the growth of productivity of social (living and materialized) 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. Forming a system of indicators of the efficiency of activities of business entities, it is advisable to adhere to certain principles, namely:

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

Displaying the efficiency of using all types of used resources;

Possibilities of using performance indicators in the management of various production links at an enterprise (activities in an organization);

Implementation of the stimulating function by the leading indicators in the process of using the available reserves for the growth of production efficiency.

Economic efficiency is ultimately expressed in an increase in labor productivity. Consequently, the level of labor productivity is a criterion for the economic efficiency of production. The higher labor productivity and, consequently, 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 the term "economic efficiency" , when productivity is understood as the efficient use of resources (labor, capital, land, materials, energy, information) for the production of various goods and services.

It should also not be forgotten that overall system productivity is a much broader concept than labor productivity and production profitability. The hereditary sign of efficiency (productivity) may be the need to achieve the goal of production and economic activities 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 performance of an enterprise (organization) is methodologically connected, first of all, with the definition of the appropriate criterion and the formation of an appropriate system of indicators.

The system of performance indicators 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 the efficiency of the use of labor (personnel);

3) indicators of the effectiveness of the use of production (fixed and circulating) assets;

4) indicators of the effectiveness of the use of financial assets (working capital and investments).

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

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

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

The productivity of social labor (Ptg) is measured by the ratio of the produced national income (NI) to the average number of workers employed in the branches of material production:

Pbsh = ND / H (2)

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

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

It is advisable to carry out calculations of the overall efficiency in the process of planning the economy 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 the already incurred costs, 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 generalizing indicator of the efficiency of the resources used by the 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 materialized) labor;

Vчп - the volume of the net production of the enterprise;

Chr - the number of employees of the enterprise;

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

Fob - the cost of the company'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 employees in the sphere of material production to the volume of national income generated in the calculated year and is used to recalculate the labor embodied in production funds into the average annual number of employees .

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

As you know, consumed resources are included in the cost of production in the form of labor remuneration (personnel), depreciation charges (fixed assets and intangible assets) and material costs (working capital).

So, let's summarize all of the above.

Improving the efficiency of production and economic activities of an enterprise is one of the central problems of the economy. There is no other way for the successful solution of diverse economic and social problems, except for a sharp increase in the efficiency of the entire social production.

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

2. FINANCIAL AND ECONOMIC PERFORMANCE AND THE LEVEL OF EFFICIENCY OF THE COMPANY'S PRODUCTION

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 obtaining the planned final results. In general, products (works, services) are divided into commodity, sold and clean.

Marketable products - the volume of all products manufactured 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 sale on the side; semi-finished products of our own production, for sale on the side; services performed for the industrial farms of their enterprise, including overhaul, repair of vehicles.

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

Also an 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 kinds; losses from shortage of incoming resources within the limits of natural loss rates.

In the process of studying the dynamics of changes in the volume of production and sales of products, it is necessary to take into account depreciation - monetary compensation for the depreciation of fixed assets by including part of their cost in the cost of production. An indicator that characterizes the amount of costs per unit of output is called material consumption 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 values ​​created by social labor, participating in the production process for a long time in unchanged natural form and transferring their value to manufactured products in parts as they wear out.

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

A generalizing 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 generalizing indicator of the efficiency of using fixed assets is the return on assets. The growth of this indicator indicates that additional production is provided without a corresponding increase in production potential and determines the intensive path of development of the enterprise. Return on assets is calculated as the ratio of the value of products manufactured to the average annual value of fixed assets.

The capital intensity is determined by the value of fixed assets per unit of the annual volume of manufactured products and characterizes how many fixed assets are per one ruble of manufactured products. The capital intensity allows you to determine the enterprise's need for fixed assets necessary for the release of the planned volume of products. Reducing capital intensity means saving labor, embodied in fixed assets.

The most important economic indicator, which serves to determine the effectiveness of labor activity, both of an individual employee and the collective of an enterprise, 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 by the formula:

PT ppp = TP / Ch ppp, (6)

where TP is a commercial product, rubles;

H PPP - the average number of PPP, people.

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

The 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 fruitfulness, the productivity of the production activity of people, measured by the amount of time spent per unit of output, or the amount of output produced per unit of working time. Increasing labor productivity is an objective economic law of the development of human society. The growth of the productive forces means the economy of not only living, but also materialized labor.

2.2 Financial condition of the company

Financial stability is determined by the excess of revenues over expenses, provides the organization with free money maneuvering and an uninterrupted production process.

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

The ratio of own and borrowed funds is influenced by a number of factors caused by the internal and external conditions of the enterprise by the chosen financial strategy.

The most important of these factors are:

Expansion of the activities of the main production sites in this regard, the need for attracting borrowed funds for the formation of the necessary inventories is increasing;

The accumulation of excessive or poorly used stocks of obsolete equipment, materials, finished products, goods for sale, the 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 is understood as the ability of the 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 further organizational activities, but also for its external partner 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.

The analysis of the organization's liquidity is carried out according to the balance sheet and consists in comparing the funds for the asset, grouped by the degree of liquidity and located, and in descending order, with liabilities for liabilities, arranged in ascending order of maturity. This analysis determines the degree of coverage of the company's liabilities by its assets, the term of termination of which in monetary form corresponds to the maturity of the liabilities, the higher the liquidity of the asset, the faster it can be converted into cash.

2.3 The level of efficiency of production and economic activities of the enterprise

It is advisable to carry out calculations of the overall efficiency in the process of planning the economy 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 the already incurred costs, 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.

The share of the increase in production due to the intensification of production also belongs to the important generalizing indicators of production (activity) efficiency. This is predetermined by the fact that, under market conditions, the economy is more profitable economically and socially is not extensive (due to an increase in the resources used), but rather intensive (due to the better use of available resources) development of production. Product profitability is calculated as the ratio of sales profit to the sum of production and sales costs. It shows how much the company has profit 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 does the company have from the ruble of proceeds). The main criterion indicator of the efficiency of the use of fixed assets is the return on assets. Return on assets characterizes the volume of products produced per unit of the value of fixed assets. Distinguish between absolute and relative savings in working capital. The absolute savings in working capital is determined by a simple arithmetic difference between the actual and planned (program, forecast, compared) their cost.

The ways of saving working capital and accelerating working capital, that is, increasing the efficiency of their use, will be specific in individual industries. In industry in general, these include the following.

Reducing cost rates and all-round saving of production resources;

Reduction of inventory balances in warehouses in all industry structures;

It is necessary to learn how to work "from the wheels", having minimum reserves in accordance with the above calculations according to the norms and standards of working capital.

Reducing the duration of the production cycle based on the introduction of advanced technologies, improving the existing ones, switching to continuous production processes, intensifying production;

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

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

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

Leveling the level of socio-economic development of the territory of the country, comprehensive development of the economy of the regions and subjects of the federation;

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

All this contributes to saving resources and accelerating turnover, which means reducing the need for working capital and increasing the rate of turnover of working capital.

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

Labor productivity has a significant impact on the overall growth 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 the enterprise

Ways to improve the efficiency of production and economic activities are a set of specific measures to increase production efficiency in specified directions. In cases where the improvement of product quality, the introduction of new technology, advanced experience, technical re-equipment and reconstruction, the introduction of a new economic mechanism affect the final results of the work 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 substantiating and analyzing all indicators of economic efficiency, factors of increasing production efficiency in the main directions of development and improvement of production are taken into account. These areas cover a set of technical, organizational and socio-economic measures, on the basis of which the economy of living labor, costs and resources, improving the quality and competitiveness of products is achieved. The most important factors in increasing production efficiency here are:

Acceleration of scientific and technological progress, raising the technical level of production, manufactured and assimilated products (improving their quality), innovation policy;

Structural restructuring of the economy, its orientation towards the production of consumer goods, conversion of defense enterprises and industries, improvement of the reproduction structure of capital investments (priority of reconstruction and technical re-equipment of existing enterprises), accelerated development of science-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 at enterprises and associations;

Denationalization and privatization of the economy, improvement of state regulation, cost accounting and the system of labor motivation;

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

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

Depending on the place and scope of implementation, ways to improve efficiency are divided into national (state), sectoral, territorial and intra-industrial. In the economics of countries with developed market relations, these paths are divided into two groups: internal production and external or factors affecting the change in profits and controlled by the firm and uncontrollable factors to which the firm can only adjust.

The second group of factors is specific market conditions, prices for products, raw materials, materials, energy, exchange rates, bank interest, the system of government orders, taxation, tax incentives, etc.

The most diverse group of intra-industrial factors on the scale of an enterprise, association, firm. Their number and content are specific for each enterprise, depending on its specialization, structure, time of operation, 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 - a decrease in labor intensity and an increase in labor productivity, a decrease in material consumption and savings in material resources, savings from reducing production costs and an increase in profit and profitability, an increase in production capacity and output, economic effect from the implementation of measures , as well as the specific size of capital costs and the timing of the implementation of activities.

The most important precondition for creating a holistic and effective economic mechanism, 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, it becomes necessary to concretize 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 the efficiency of 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 work processes, training and qualifications of personnel, and the like.

The equipment belongs to the leading place in the program of increasing the efficiency, first of all, in production, as well as in 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 operating time, shift work, load in time, and the like.

Materials and energy have a positive effect on the level of efficiency if the problems of resource conservation, reduction of material and energy consumption of products (services) are solved, and the management of stocks 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 effectiveness of the activities of business entities. The level of the latter should 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 work products offered by the 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 activity must ensure that no organizational and economic obstacles arise between the production of products (provision of services) and the individual stages of marketing research.

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

Organization and systems. The unity of the workforce, rational delegation of responsibility, proper management standards characterize the good organization of the 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 prevalence of labor-intensive processes, more advanced methods of work become quite promising to ensure the growth of the efficiency of the enterprise (organization). Continuous improvement of labor methods provides for a systematic analysis of the state of work places and their certification, professional development of personnel, generalization and use of the positive experience accumulated at other enterprises (firms).

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

Infrastructure. An important prerequisite for the growth of the efficiency of enterprises (organizations) is a sufficient level of development of the network of various institutions of the market and production and economic infrastructure. Currently, all entrepreneurial structures use the services of innovation funds and commercial banks, stock 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). 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 the economy. The most important are structural changes of an economic and social nature. The main ones occur in the following areas: technology, research and development, accompanied by revolutionary breakthroughs in many areas of knowledge (the proportion of imported and domestic technologies); composition and technical level of fixed assets (fixed capital); the scale of production and activity (mainly due to deconcentration through the formation of small and medium-sized enterprises and organizations); employment models of the population in various manufacturing and non-manufacturing sectors; staff composition by 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 output of products from the same volume of processed raw materials, and hence the return on assets. Replacement of existing outdated equipment with new, more efficient and economical ones. With a normally functioning economy under the conditions of aggregate concentration, with a doubling of the capacity of machines, the price will increase by only one and a half times.

The most important factor in increasing the efficiency of social production, ensuring its high efficiency has been and remains scientific and technological progress. Until recently, scientific and technological progress proceeded evolutionarily. The priority was given to the improvement of existing technologies, partial modernization of machinery and equipment. Such measures provided some, but insignificant returns. 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 the technique of subsequent generations - a radical re-equipment of all sectors of the national economy on the basis of the latest achievements of science and technology. The most important directions of scientific and technological progress:

Wide assimilation of advanced technologies;

Production automation;

Creation of the use of new types of materials.

The main ways to improve the efficiency of production and economic activities can be represented 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 measures are very important. The collectives of enterprises, their leaders pay the main attention to material stimulation of labor. Most of the profits after taxes 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 allocate the necessary funds for new equipment, renewal of production, development and release of new products.

The development and implementation of measures for new technology were not sufficiently stimulated. In modern conditions, the formation of market relations requires revolutionary, qualitative changes, the transition to fundamentally new technologies, technology of subsequent generations, it is necessary to radically re-equip the enterprise on the basis of the latest achievements of science and technology.

The problem of financing scientific and technological progress, re-equipment of industry enterprises, the introduction of new modern competitive technologies, comprehensive mechanization and automation of the production process and management, the 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 just 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 addressed in a multifaceted and multichannel manner.

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

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

Own funds of enterprises and, above all, the profit that remains 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 entities);

Domestic investors;

Foreign investors.

Currently, enterprises in many industries are in financial difficulty. Therefore, financing of scientific and technological progress from its own funds is limited. However, enterprises in a number of industries operate profitably. The art of using the profit that remains at their disposal lies in their optimal distribution for accumulation and consumption. No matter how difficult it is, profitable industrial enterprises must first of all direct profits and other financial resources for technical re-equipment, innovation activities and other topical areas of scientific and technological progress. With the overcoming of the existing difficulties in the domestic industry, with the further dynamic development of its industrial enterprises, they 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 just attractive objects. However, credit is still expensive, guarantees are insufficient, and the risk is significant. Even more attractive conditions must be created for a foreign investor. The economic development trend favors the inflow of foreign investments, as well as domestic ones 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, returns several times faster than in other areas.

Only the skillful use of the entire system of the listed factors can ensure the corresponding growth rates of the efficiency of production and economic activity. ...

CONCLUSION

Improving the efficiency of production and economic activities of an enterprise is one of the central problems of the economy. There is no other way for the successful solution of diverse economic and social problems, except for a sharp increase in the efficiency of the entire social production.

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 cost.

The most important precondition for creating a holistic and effective economic mechanism, 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, it becomes necessary to concretize the directions of action and use the main internal and external factors to increase the efficiency of business entities.

The special 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. Determination of efficiency requires the use of methods of quantitative analysis and measurement, which implies the establishment of a criterion for economic efficiency.

LIST OF USED SOURCES

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3. Bernstein, L. А. Financial reporting analysis: theory, practice and interpretation / L.А. Bernstein. Per. from English - M .: Finance and statistics, 2003.351 p.

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DIPLOMAWORK

Increasing the economic efficiency of the enterprise of JSC « AOMZ "

Introduction

Production efficiency is one of the key categories of a market economy, which is directly related to the achievement of the development goal of both each enterprise individually and society as a whole. To assess and measure the efficiency of an enterprise, the concept of economic efficiency is used. This concept characterizes the effectiveness of the production and economic activities of an enterprise, which is determined by comparing the results obtained and the costs spent on achieving these results. In economics, results are understood as the result of the use or use of resources. The results are manifested in various forms: the creation of a competitive product model, the proceeds from the increasing production volume, the number of new products. They can be expressed in natural and value forms.

In practice, the issues of increasing the efficiency of production and economic activities at the enterprise are sufficiently developed. However, for our enterprise, this topic is quite relevant. More attention should be paid to the aspects of the economic efficiency of the production and economic activity of the enterprise and ways to improve it. The production can be considered economically effective when, when selling its products (works, services) and when paying all mandatory payments and taxes, the enterprise has a net profit for the development of production. To achieve effective production, it is necessary to clearly know the needs for equipment, materials, semi-finished products, the number of main and auxiliary workers (personnel) to manufacture products on time in established volumes and in accordance with established quality requirements.

Most economists believe that increasing the efficiency of production, the competitiveness of products and services can be achieved through a systematic analysis of the economic activities of the enterprise. The analysis of activities makes it possible to work out the necessary strategy and tactics for the development of the enterprise, on the basis of which the production program is formed, and the reserves for increasing production efficiency are identified. Improving economic efficiency means:

- to get a better result with the same resource consumption;

- get the same result with less resources;

- to achieve more results with less resources.

The aim of the thesis is to analyze ways to improve the economic efficiency of the enterprise.

To achieve this goal, the following tasks have been identified and solved:

- to give a definition of the concept of economic efficiency;

- to study the system of indicators for assessing the economic efficiency of the enterprise;

- to consider the directions of increasing the economic efficiency of production and economic activities of the enterprise;

- to analyze the financial and economic activities of the research object;

- to develop basic recommendations for improving the financial condition of the enterprise and increasing its financial results.

The object of the research is the enterprise JSC "AOMZ".

The subject of the research is the criteria and factors for increasing the economic efficiency of the enterprise.

The theoretical basis of the thesis is the scientific works of domestic and foreign scientists and economists on the problem of economic efficiency of the enterprise, regulatory and legislative acts.

In carrying out this analysis, the following techniques and methods were used:

Horizontal analysis vertical analysis,

Analysis of coefficients (relative indicators),

Comparative analysis.

The practical significance of the work lies in the possibility of using the results of research and development carried out by the author, as well as the developed recommendations for improving the financial condition of the enterprise.

financial economic production

1. The theoretical part. theoretical aspects of assessing the economic efficiency of production and economic activities

1.1 The theoretical essence of economic efficiency

Production efficiency is one of the key categories of a market economy, which is directly related to the achievement of the development goal of both each enterprise individually and society as a whole. In a semantic sense, efficiency is associated, firstly, with the effectiveness of work or action, and secondly, with efficiency, that is, the minimum amount of costs for performing this work or action. But, neither one nor the second concept can comprehensively characterize the effectiveness, since not the best results can be achieved with minimal costs. Therefore, efficiency in general is understood as the effectiveness of the production and economic activities of an enterprise, which is determined by comparing the results obtained and the costs spent on achieving these results.

To calculate the indicators of economic efficiency, it is advisable to classify the results and costs. In economics, results are understood as the result of the use or use of resources. The resources of the enterprise include fixed assets, working capital, personnel, etc., which are necessary to ensure the normal course of the production process. Performance indicators are classified into three groups:

qualitative - characterize the end result, which is manifested in an increase in the quality of life of citizens, characterize the level of material well-being of workers, housing provision, national income per capita, etc .;

quantitative (volumetric) - characterize the gross domestic product, national income, profit, marketable and sold products.

Costs are part of the resources consumed in the process of manufacturing and selling products (works, services), which forms the cost of products (works, services). Amortization accrued and included in the cost of production, wages, the cost of material and technical resources consumed in the process of manufacturing and selling products (works, services), etc. ...

Costs can be subdivided into one-time and recurring costs. One-time costs are funds advanced by the enterprise for the implementation of the measure, according to which the efficiency is calculated. They are implemented at a time, one-time, before the start of commissioning. One-time costs are subdivided into preproduction costs and capital expenditures. Pre-production costs - funds intended for carrying out a complex of research and development work related to the development of an event. Capital investments - the creation of the technical base of the project (the cost of purchasing equipment, construction and installation work, etc.).

Current costs represent the cost of living labor and the means of production consumed during the year. They are produced continuously throughout the year, characterize production costs and include the cost of wages, raw materials, fuel, energy and auxiliary materials, depreciation of fixed assets. The structure and value of current costs coincides with the structure and value of the cost of products (works, services).

The economic efficiency of production reflects the degree of use of resources and the return on costs, which is determined by the ratio between the results achieved and the resources used in production or the costs incurred. Therefore, the economic efficiency of production can be defined as the ratio of the result to the cost of resources or the ratio of the result to resources. Inverse relations are also allowed, i.e. the ratio of costs to results.

The aggregate efficiency indicator is calculated according to the formula

, (1.1)

where P is the result (effect) obtained from production for the reporting period (the volume of produced or sold products (works, services), the volume of profit);

З - current costs associated with obtaining a result (effect) for the same period (full cost of manufactured products (works, services)).

The effectiveness of various types of economic activity is determined in order to solve two economic planning tasks. The first task is to identify and assess the level of use of certain types of costs and resources, as well as the economic efficiency of production at its various levels (in our case, at the enterprise level). The second task consists in the economic justification and selection of the best (optimal) production and economic solutions (introduction of new equipment, technology and organization of production, labor and management, etc.).

Distinguish between general and comparative (relative) economic efficiency of production.

General economic efficiency is used to analyze and evaluate general economic results, production efficiency at various levels of the economy for a certain period and in dynamics. It characterizes the size of the economic effect in comparison with costs and resources. Its definition is based on the calculation of generalized and differentiated indicators reflecting the level of cost and resource efficiency.

Comparative (relative) economic efficiency of production is calculated by comparing technical and economic indicators for two or more options for solving any production and economic problem and serves to select the most preferable option, determine its technical and economic advantages and progressivity in comparison with other possible options.

The most important problem in assessing economic efficiency is the measurement of the result (effect). This, firstly, presupposes the determination of the areas of manifestation of the effect in production and economic activity, and, secondly, the finding of methods for the quantitative assessment of this effect. The spheres of education of economy in the process of enterprise functioning can be the sphere of production and the sphere of management. The defining area is direct production, in which the effect is created through the rational use of production resources. In the field of management, the effect is formed both due to production resources and due to the rational use of financial resources (income from the issue and purchase of securities). The process of evaluating the result is more complex and breaks down into two components: finding the area of ​​manifestation of the effect and quantifying the effect. When assessing the effect, three groups of indicators are distinguished: volumetric, final and social results.

Volume indicators of the economic effect are the initial ones and include physical and value indicators of the volume of production of products (works, services): volume of production in physical and value terms; volume of construction and installation work; the volume of cargo turnover, etc. The final indicators of the effect reflect the final indicators of production and economic activity at various levels of the enterprise hierarchy, the degree of satisfaction of market needs, the qualitative structure of production, etc. These include income, profit, value added, savings from cost savings, accumulated depreciation, etc. The final economic results are taken into account when calculating generalizing (integral) performance indicators. Social results express the compliance of the results of production and economic activities of the enterprise with the goals of development of society, region, labor collective and employee. This includes: the level of wages, the size of the subsistence minimum, the level of social protection of the employees of the enterprise, working conditions, etc. ...

The effect is quantified using two approaches. The essence of the first is to assess the savings due to factors that lend themselves to accurate accounting, for example, resource consumption, changes in prices and production (sales) of products. The method is based on a factor-based assessment of the impact of the innovation on the final results of the production and economic activities of the enterprise (sales and profit). The second approach is typical for innovations in which these areas do not coincide. For example, costs are incurred in the field of management, and the effect is manifested in production. So, from the actual increase in profit received by the company for the reporting period, the amount of profit achieved due to factors that can be accurately taken into account is deducted. The remainder of the profit is attributed to innovation, which determines economic efficiency.

Sometimes the effect is determined on the basis of economic and mathematical models linking factors and sources of efficiency. The sources of the effect are understood as the resources that form the result, and the factors are the mechanisms that activate these sources. So, an increase in the volume of products can be ensured due to the following factors of economic efficiency: improving the use of production capacity by optimizing the load of equipment and technological modes, improving the organization of equipment maintenance. Sources of efficiency in this case can be: reduction of equipment downtime for organizational reasons, reduction of unproductive work, savings on fixed costs.

The objective need to increase the economic efficiency of production is dictated by an increase in the degree of relative limitation of production resources: labor, material, natural, financial. The economic efficiency of production is determined for making various kinds of management decisions, in particular:

to assess the level of use of certain types of costs (resources) in order to obtain an economic result of production (within a country, region, industry, enterprise);

for the economic substantiation of the best options for production solutions in the field of managing the processes of enhancing innovation, investment activities, the introduction of new equipment, technology, improving the organization of production and labor.

Thus, increasing the economic efficiency of production has a multilateral, complex effect on the economy of the enterprise, which ensures its profitability and sustainable economic growth.

1.2 The system of indicators for assessing the economic efficiency of production

Currently, there is no generally accepted system of indicators of the efficiency of production and economic activities of the enterprise. To measure the effectiveness of the same measures, various methods are used, sometimes not related to each other, sometimes giving different results.

To determine the overall economic efficiency, a system of indicators is used, within which generalizing and differential indicators are distinguished.

The generalizing indicators of the general economic efficiency of production and economic activity include:

by country (region):

indicators of the use of production assets and capital investments (capital investment): production of GDP per ruble of the average annual value of fixed assets; an increase in GDP per ruble of productive capital investments that led to this increase; payback period of capital investments - the ratio of the volume of capital investments to the amount of growth in savings received from these capital investments;

indicators of the use of material costs: material costs per ruble of GDP, etc .;

indicators of the use of labor resources: the ratio of GDP to the number of workers in the sphere of material production, etc.

by the enterprise:

the size and growth rate of sales, income, profits;

the amount and rate of change in costs per ruble of marketable (sold products);

profitability of products, production, turnover, equity and debt capital;

return on investment, including capital investment;

investment efficiency ratio, including capital investments (for newly constructed facilities);

payback period of investments, including capital investments.

In a market economy, the most important generalizing indicators are profit and profitability. When assessing the efficiency of economic activities in terms of profit, the growth rates of profits are compared with the growth rates of sales and costs, which should be correlated as follows:

, (1.2)

where P is the profit indicator, den. units;

О - indicator of sales volume, den. units;

З - cost indicator, den. units

There are different types of profitability that act as performance indicators. The overall profitability is the most important parameter of the competitiveness of an enterprise and is calculated by the ratio of profit to the average annual cost of fixed assets and normalized working capital. The return on equity (borrowed) capital is defined as the ratio of profit to equity (borrowed) capital. The return on equity capital shows the ability of an enterprise to reimburse capital, and the return on equity capital shows the efficiency of using borrowed funds. The rate of return on borrowed capital must be higher than the interest paid on the loan presented. The profitability of products is determined by the ratio of profit to the total cost of manufactured (sold) products for the reporting period. The turnover profitability is calculated as the ratio of profit to the volume of products sold for a specific period.

Differentiated indicators characterize the efficiency of using specific types of resources and costs. to calculate differentiated indicators, two approaches are used: resource and costly. The method for calculating differentiated indicators based on the resource method is the calculation of indicators of the efficiency of use: labor resources: labor output (output), labor intensity of products (works, services), relative savings in the number of personnel.

Output (B) shows the value of the result per unit of labor resources, and is determined by the formula

, (1.3)

where VP is the volume of products or work performed in natural or conditionally natural units; Emergency - the average number of employees, people. Labor intensity (TE) is the labor time spent on the production of a unit of output. Calculated by the formula

, (1.4)

where T is the time spent on the production of all products, standard hours.

The relative savings of personnel () is determined by the formula

, (1.5)

where Chbaz and Chotch are the number of personnel of the enterprise, respectively, of the base and reporting period, people. JVP - an index of growth in the volume of production of commercial or sold products of the reporting period in comparison with the base, fixed assets: it is determined by the capital intensity, capital productivity and the relative economy of production assets.

Capital intensity (F) shows the value of fixed assets per unit of output produced during a certain calendar period, and is determined by the formula

, (1.6)

where OF - the cost of fixed assets, den. units

Return on assets (Фо) shows the value of the result of production and economic activity per one ruble of the cost of fixed assets, and is determined by the formula

. (1.7)

The relative savings of fixed assets () is calculated by the formula

, (1.8)

where OFBAZ and OFOTCH are the cost of fixed assets, respectively, in the base and reporting periods, den. units

working capital: turnover ratio, load factor and relative savings of working capital.

The turnover ratio (BER) is the amount made by working capital during a certain period (usually a year). Determined by the formula

, (1.9)

where OBS is the average annual balance of working capital at the enterprise for the year, den. units ...

The load factor (KZ) characterizes the amount of working capital advanced per ruble of proceeds from the sale of products (works, services), and shows how much working capital is needed to receive a ruble of sold products.

Calculated by the formula

. (1.10)

The relative savings of working capital () is determined by the formula

, (1.11)

where OBSBAZ and OBSOTCH are current assets, respectively, of the base and reporting periods, den. units

Also, the efficiency of using fixed assets can be assessed by indicators of the use of material resources - material consumption, material efficiency and relative savings in material costs. Material consumption (ME) reflects the amount of material costs per unit of manufactured products (works, services), and is determined by the formula

, (1.12)

where МЗ - material costs, den. units ... Material efficiency (MO) characterizes the value of the result per ruble of material costs, and is calculated by the formula

. (1.13)

The relative savings in material costs () is due to different rates of change in production volumes and material costs and is calculated by the formula

, (1.14)

where MZBAZ and MZOTCH are material costs, respectively, of the base and reporting periods, den. units

The cost method differs from the resource method in that the calculation does not use the amount of available resources, but only that part of them that was spent on the creation of the evaluated object. Since investments are one-time costs, all indicators characterizing the efficiency of their use are costly. These include capital intensity, capital return, and relative investment savings.

Capital intensity (KE) shows the amount of investments (capital investments) per unit of increase in the volume of production (sales) of products, works, services, calculated by the formula

, (1.15)

where КВ - capital investments in production, den. units;

? VP is the increase in output due to these capital investments, in physical and value terms.

Capital productivity (KO) is the amount of increase in the result per unit of investment or capital investment. Calculated by the formula

. (1.16)

Relative capital investment savings () is calculated by the formula

, (1.17)

where KVBAZ and KVOTCH are capital investments, respectively, in the base and reporting periods, den. units

When assessing economic efficiency, other indicators are also used. For example, the cost per monetary unit of production shows the amount of monetary costs per unit of monetary unit of products (works, services) sold for a calendar period.

To assess the efficiency of the use of financial resources, the following indicators are most often used.

The solvency of the enterprise. In the process of production, investment activities of an enterprise, there is a continuous process of capital circulation, the structure of funds and sources of their formation, the availability and need for financial resources and, as a consequence, a change in the financial condition of the enterprise change.

The effectiveness of financial investments. The assessment is made by comparing the amount of income received from financial investments (various types of capital investments) with the average annual amount of this type of assets. To assess the effectiveness of borrowed capital, the "effect of financial leverage" is used, which shows how many percent the amount of equity capital will increase by attracting borrowed funds into the company's turnover. A positive effect arises in cases where the profitability of the total capital of the enterprise is higher than the weighted average price of borrowed resources.

Self-funded income. The self-financing ratio is defined as the ratio between the volume of formation of its own financial resources and the amount of growth in the assets of the enterprise and the volume of consumption of the profit of the enterprise. As their own financial resources, the enterprise's income, revenue, profit, depreciation deductions are allocated.

Financial independence. The independence coefficient characterizes the share of the company's own sources of financing in the total value of its property (the ratio of debt and equity capital). Financial leverage is also an indicator of financial independence. This indicator is measured by the quotient of dividing profit, after deducting income tax, by the profit remaining at the disposal of the enterprise, minus mandatory expenses and payments from it, which do not depend on the amount of profit.

1.3 Directions for increasing the efficiency of production and economic activities

The methodological key to determining ways to increase the economic efficiency of production is to ensure the growth of the result or reduce costs, or at the same time - both the growth of the result and the reduction of costs, which ultimately should lead to an increase in useful results per unit of the total of resources expended. Therefore, the development of measures to increase economic efficiency is associated with the need to:

get more results with constant resource costs;

get the same result while reducing resource costs;

to achieve a higher growth rate of the result in comparison with the growth rate of resource costs;

to ensure the growth of results while reducing costs.

Thus, there are two main ways to increase the economic efficiency of production:

ensuring the growth of the final result of production - profit, production volumes and sales of products at the same costs and compliance with the requirements for the quality of products (works, services);

ensuring a reduction in resource costs per unit of result while improving the quality of products (works, services).

The implementation of ways to increase the economic efficiency of production is associated with the economy of labor, material and financial resources. Saving resources, increasing the economic efficiency of their use are determined by the following groups of factors:

scientific and technical factors: scientific and technological progress, automation, robotization, the use of resource-saving and high technologies, restructuring, etc .;

organizational and economic factors: the modern sectoral structure of the economy, organized on the basis of the priority development of science-intensive, import-substituting, export-oriented industries and industries; effective specialization and cooperation of forces, a system for improving the organization of production, labor and management of production and economic activities, scientifically based planning and economic incentives for cost savings;

socio-psychological factors: educational and professional level of personnel, the formation of a certain style of economic thinking, the moral and psychological climate in labor collectives, the humanization of production;

foreign economic factors: the level of development of international division and cooperation of labor, mutually beneficial cooperation between countries, development of foreign trade and increasing its efficiency;

financial factors: improving the structure and economic justification of the best options for financing innovations and investments, improving the tax, credit, pricing, structural policy of the state.

Depending on the level of manifestation of factors, the main ways of increasing economic efficiency are subdivided into national economic, sectoral and intra-industrial.

The national economic paths include the transformation of the administrative-command system into a socially oriented economy, denationalization, privatization and restructuring of an enterprise, restructuring of the national economy in terms of ownership, industries, size of an enterprise, forms of public organization, creation of a favorable innovation and investment climate, formation of a rational tax, budgetary and credit, depreciation, pricing and social policies.

Sectoral ways to improve efficiency include: the development of applied scientific research, which is of sectoral importance; development and implementation of innovations in production; improving production management in the industry, increasing the level of industry specialization and cooperation, unification and standardization.

Intra-production paths encompass activities that are implemented within the enterprise itself. Ways to improve production efficiency are reflected in the economic and social development of the enterprise and include the introduction of innovations, improving the quality of products (works, services), mechanization and automation of production processes, the introduction of advanced technologies and management, modernization and replacement of obsolete equipment, improving the use of fixed assets, raw materials, materials, fuel, energy, etc.

All the variety of organizational and technical measures aimed at increasing economic efficiency can be differentiated in accordance with their target orientation into three groups:

Increase in production and sales of products based on:

increasing the use of available equipment over time;

the growth of the intensive loading of this equipment;

increase in production capacity.

Improvement of existing technologies aimed at:

to increase the degree of use of raw materials;

increase in the quality of products;

reducing the volume of environmental pollution.

Rational use of production waste based on:

using them for partial replacement of primary raw materials in own production of target types of products;

sale of waste to the outside for their use at other enterprises;

organization of production of products from waste at the place of their generation.

The national economic, sectoral and intra-industrial ways of increasing production efficiency are closely related. The greatest socio-economic effect is achieved if the transformations within the enterprise correspond to the measures of its adaptation to changes in the external environment.

Ways to improve the efficiency of the enterprise involve the introduction of scientific and technological progress at the enterprise, including the revolutionary re-equipment of production assets based on the latest scientific achievements of technology and technology. Such radical changes in technology, the mobilization of technical, organizational, social and economic factors will significantly increase the rate of labor productivity.

Ways to improve the efficiency of an enterprise also imply the use of a saving mode. Resource-saving factors must be critical to meet the ever-growing demand for fuel, raw materials, materials and energy.

In addition, the ways to improve the efficiency of the enterprise include measures for the better distribution and use of the basic resources and funds of the organization. It is very important to use the production potential of the enterprise as intensively as possible, to monitor the rhythm of production, to maximize the utilization of production equipment. The result of these measures will be an accelerated rate of growth of finished products without unnecessary capital investments and investments.

Organizational and economic factors take an important place for the growth of the efficiency of the organization's functioning. It is also necessary to develop social infrastructure and management methods. It is necessary to improve the methods and forms of management, methods of planning, stimulation, encouragement. A special place in reducing the share of resource costs and intensifying the entire economy of the organization belongs to measures to improve the quality level of products manufactured for sale. The level of product quality should become a fundamental factor for which close monitoring is required.

The main source of cash savings of enterprises is the proceeds from the sale of products, namely that part of it, which remains after deducting material, labor and cash costs for the production and sale of these products. Therefore, an important task of an economic entity is to get more profit at the lowest cost by observing a strict regime of saving in spending and using them most efficiently.

The costs of production and sales of products determine the level and structure of its cost. Quantitatively, it occupies a significant share in the price structure, therefore, a decrease in the cost price has a very noticeable effect on the growth of profits, all other things being equal. Hence, the increase in profit, which is the main indicator of the break-even operation of the enterprise, depends primarily on the reduction in production costs, as well as on the increase in the volume of products sold, while such products and goods should be produced that meet the requirements of consumers and are in great demand.

At many enterprises, there are departments of economic services that are engaged in the article-by-article analysis of the cost price and the development of a program for its reduction. This program should be comprehensive, i.e. must take into account all the factors that affect the reduction of production costs and sales of products. The content and essence of the program depends on the specifics of the enterprise, the current state and prospects of its development.

Measures related to improving the use of working time have a significant impact on cost reduction:

- determination and maintenance of the optimal number of personnel

- raising the level of qualifications, ensuring the outstripping growth of labor productivity in comparison with the average salary

- the use of progressive systems and forms of remuneration

- improvement of working conditions

- mechanization and automation of all production processes

- ensuring the motivation of highly productive work, etc.

For many industries that are material-intensive or energy-intensive, the most important way to reduce costs is saving materials and energy resources.

The following ways of improving the use of material resources at the enterprise are possible:

- introduction of new equipment and waste-free technology

- improving the regulatory framework of the enterprise

- introduction and use of more advanced materials

- complex use of raw materials and supplies

- use of production waste

- improving product quality and reducing the percentage of rejects, etc.

It is also important to reduce overhead costs for maintenance and production management, which is facilitated by the growth of production volumes due to the reconstruction and technical re-equipment of enterprises, improvement, use of fixed assets, as well as a decrease in the number of administrative and managerial personnel and auxiliary workers due to the improvement of management and maintenance of production. ...

Along with the listed internal factors, external factors (centralized changes in prices and tariffs for fuel and energy; depreciation rates, wage rates, etc.) can influence the cost price change. All of the above technical and economic factors use cost reduction in planning. Currently, cost reduction should become the main condition for the growth of profitability and profitability of production. The fact is that the development of production by saving resources at this stage is much cheaper than the development of new deposits and the involvement of new resources in production.

No less important factors affecting the profitability of an enterprise are changes in the volume of production and RP. The more sales, ultimately, the more profit the company will receive, and vice versa. The dependence of profit on this factor, ceteris paribus, is directly proportional

A drop in production under the current economic conditions, apart from a number of opposing factors, such as rising prices, inevitably leads to a reduction in profit. Hence the conclusion about the need to take urgent measures to ensure the growth of the volume of production on the basis of its technical renewal and increase in production efficiency. In turn, the improvement of settlement and payment relations between enterprises will improve the conditions for the sale of products, and, consequently, an increase in profits.

Production efficiency can increase even with a decrease in sales, but this is only possible if the quality of products grows at a faster rate than the rate of decline in output and sales of products. Improving the quality of manufactured products can be achieved due to many factors, such as technical improvement of production, modernization work, etc.

It is obvious that the quality of products determines the level of prices at the enterprise, which largely affects the amount of profit. With an increase in production costs and a decrease in the volume of its output, profits can grow due to constantly increasing prices.

Free prices in the context of their liberalization are set by enterprises depending on the competitiveness of this product, demand and supply of similar products by other manufacturers. Therefore, the level of free prices for products is to a certain extent a factor that depends on the enterprise.

The factor that does not depend on the enterprise is the state regulatory prices set for the products of monopolistic enterprises.

It should also be taken into account that the amount of profit, and hence the profitability of the enterprise, is affected by the change in the balances of unsold products. A significant amount of balances leads to an incomplete receipt of revenue and a shortage of expected profits. The amount of unsold products (depends on a number of reasons due to commercial activity and the conditions for selling products. An enterprise can produce more products than it sells. In addition, the share of more profitable products in unsold residues of finished products may increase, which will entail a total increase in these residues. In order to increase profits, the company must take appropriate measures to reduce the balances of unsold products, both in quantitative and total terms.

Increasing production efficiency is possible due to the rational use of fixed assets at the enterprise. Improving the use of fixed assets is reflected in the financial results of the enterprise through:

- increase in production output

- cost reduction

- improving product quality

- reduction of property tax

- increase in book value.

Ways to improve the use of fixed assets depend on the specific conditions prevailing in the enterprise. In general terms, this goal can be achieved through the introduction of new equipment and technology, mechanization and automation of production processes, the implementation of a competent reproduction policy, timely and high-quality repairs, the elimination of unnecessary equipment, etc.

Recently, in the context of the development of entrepreneurship, more opportunities have appeared to increase the volume of profits through non-sales transactions. In this area, financial investments can be the most profitable. Specific directions and structure of financial investments should be the result of a well-thought-out enterprise policy based on a reliable assessment of their effectiveness. An unprofessional approach to this issue can lead to the loss of funds invested in the authorized capital of other enterprises or joint activities, in illiquid securities.

An enterprise can also rent out part of its property, including premises, structures, equipment, etc., for a more or less long-term lease. Renting out property can result in the form of rent-to-own. As a result, the company receives income that increases non-operating income and gross profit.

2. Analysis of the financial and economic activities of the enterprise

2.1 Characteristics of the enterprise

The object of research in the thesis is the Open Joint Stock Company "Abakan Experimental Mechanical Plant", abbreviated as JSC "AOMZ".

JSC "AOMZ" was registered in the city of Abakan on April 26, 1958.

OJSC Abakan Experimental Mechanical Plant was established in 1958 on the basis of the repair shops of the Khakasles trust and the machine-building plant of the USSR Ministry of Non-Ferrous Metallurgy, which was under construction. The formation was not easy: the plant was simultaneously built and produced products. The enterprise grew, increased production capacity, developed dynamically. An iron foundry with two cupolas, mechanical, engine and other shops began to operate. In a few years, the plant grew from repair shops into a large machine-building enterprise equipped with modern technology.

The plant successfully implements the principle of partnership relations in work with leading industry design and scientific, educational organizations: TsNIIME, SibNIILP, SSC LPK RF, Forest institutes. Thanks to such connections, the design and production potential of the plant is constantly being improved, the level of its engineering work is increasing.

The gold fund of the Abakan Experimental Mechanical Plant is its people. Currently, over eight hundred people work at the plant. Each of them is a master of his craft, each does everything to strengthen the labor glory of a wonderful team. The forest machines, created by the thought of designers and by the hands of workers, brought the collective of the Abakan Experimental Mechanical Plant wide popularity among loggers in all regions of the country, wherever timber is harvested.

In order to improve the level of customer service, an official representative office was created - the Abakan Experimental Mechanical Plant Trading House. The specialists of the Trading House are constantly working to improve the quality of services for the registration and execution of orders. Participation in specialized exhibitions, forums, symposia, seminars, round tables - allows them not only to acquaint the consumer with the equipment created by high-class specialists of the plant, but also to better understand the needs of the market, to choose the direction of modernization of machines for the plant, taking into account the proposals and wishes of the timber industry.

The Abakan Experimental Mechanical Plant produces special equipment that ensures the operation of the timber industry complex of the Russian Federation. The main direction of production is the manufacture of the T-147 skidder designed for year-round forest skidding, and its modifications used by subcontractors for the installation of special. equipment, jib crane KS-4671 / c 20 tn., welding units, delimbing and drilling rigs. The T-147 tractor can also be equipped with a bulldozer blade, tracks of increased width.

The plant also manufactures an LT-72B stacker loader, a jaw-type PCh-1 log loader for loading timber onto transport and stacking, ML-43A rope installations designed for semi-suspended and suspended tree skidding on felling areas with mountainous terrain, LP60-01A feller bunchers , designed for cutting trees and stacking them in packs, VM-4B felling and skidder designed for felling operations during clear felling, SPN-00-000 pneumatic concrete paver, designed for transporting and laying concrete mixture to a length of 150 m and lifting concrete mixture to height 14 m. Also, the production of a snowplow blade, high-pressure hoses, cast iron, steel and non-ferrous castings, hydraulic pneumatic cylinders and spare parts for the above equipment is underway.

Open Joint Stock Company "AOMZ" was established in accordance with the current legislation of the Russian Federation and builds its activities on the basis of this Charter and current legislation.

Main partners of JSC "AOMZ":

Suppliers:

1. LLC "Center-Torg";

2. OOO TD "Siberian Tractor";

3. LLC Zapsibenergomash;

4. LLC "Kraso";

5. LLC Altaiagrotekhsnab;

6. LLC "Stalmarket".

7. LLC "Normative"

8. OJSC "Gavrilov-Yamskiy machine-building plant" "Agat"

9. LLC "Triplex"

Enterprise management is carried out on the basis of a linear - functional organizational structure (Fig. 1). The structure and its subdivisions are determined by the enterprise independently. At the same time, it is important that the solution of the same issues is not under the jurisdiction of different departments; all management functions were the responsibility of the management units; this unit was not entrusted with solving issues that are more efficiently resolved in another unit.

Currently, the enterprise is managed in accordance with the legislation of the Russian Federation and the Charter of the enterprise.

Management bodies of the company:

General meeting;

Board of Directors;

General manager;

The supreme governing body is the general meeting of shareholders. The management of the company's activities is carried out by the board of directors. the boards of directors are elected by the annual general meeting of shareholders. the board of directors consists of 5 members. Members of the Board of Directors are elected by cumulative voting. The chairman of the board of directors is elected by the members of the board of directors from among the majority of votes from the total number of members of the board of directors.

The competence of the board of directors includes: convening the annual and extraordinary meetings of shareholders, determining the priority areas of the company's activities, approving the agenda of the general meeting of shareholders, increasing the authorized capital by increasing the par value of shares, approving the annual report of the company's activities, determining the market value of the property, making recommendations and determining the size payment for the auditor's services, recommendations to the general meeting of shareholders on the amount of dividend payments, the use of the reserve fund, the creation of branches, participation in other companies, the conclusion of large transactions related to the alienation of the company's property, the conclusion of transactions in which there is an interest, resolving issues of reorganization, acquisition and redemption by the company of shares.

No remuneration was paid to the board of directors.
The management of the current activities of the company is carried out by the sole executive body of the company - the general director.
The competence of the sole executive body of the company includes all issues of managing the current activities of the company.
The General Director is elected by the general meeting of shareholders for a term of 5 years. The General Director acts on behalf of the company without a power of attorney.

A full description of the structure of the bodies controlling the financial and economic activities of the issuer and their competence in accordance with the charter (constituent documents) of the issuer is provided: to exercise control over the financial and economic activities of the company in compliance with the Charter and other regulatory assets, the general meeting of shareholders elects the Audit Commission (hereinafter RV ).

Members of the RV are elected for a term of 4 years and can be re-elected an unlimited number of times. The audit of the financial and economic activities of the company is carried out based on the results of the company's activities for the year with the drawing up of an opinion, which should contain:

Confirmation of the reliability of the data contained in the reports and other financial documents of the company;

Information about the facts of violation of the accounting procedure and the presentation of financial statements. Without the conclusion of the RV general meeting

shareholders are not entitled to approve the annual report.

Functional managers are directly subordinate to the director: chief engineer, deputy. production director, deputy. director for general affairs, chief economist, deputy. HR and Sales Director, Chief Economist, Chief Accountant.

The company maintains accounting records and presents financial statements in accordance with the legislation.

The General Director and the Supervisory Board are responsible for the organization, condition and reliability of the accounting report, the timely submission of the annual report, information on the company's activities.

The accounting department is organized vertically, with intermediate levels of management, headed by senior accountants, created.

The accounting department includes:

· Material group responsible for accounting for the acquisition of material assets, their receipt and expenditure. The same group keeps records of fixed assets and intangible assets.

· A settlement group that records labor costs, calculates wages, controls the use of the wage fund, records all settlements with employees of the enterprise, the budget, the Social Insurance Fund and other departments related to wages.

The deputy chief accountant keeps records of production costs, deals with their summary, maintains the General Ledger, compiles the balance sheet and other forms of reporting.

Tax accounting in the organization is entrusted to the chief accountant and his deputy.

We present data on the number and generalized data on education and composition of employees (employees), as well as on changes in the number of employees (employees) of the enterprise:

Data on the number and education of employees

The effectiveness of the linear-functional organizational structure is confirmed by the work of this enterprise. The "boss-subordinate" system is effective for JSC "AOMZ". Each of the members of the work collective knows their duties, clearly fulfills them, without shifting responsibility to others.

2.2 Capital analysis

The capital of the enterprise is made up of financial resources, advance payments in production and economic activities and directs it to the formation of its property. The amount of capital is the most important characteristic of its potential, it reflects the total value of all funds at the disposal of the enterprise.

The company has active and passive capital. If the asset of the balance sheet reflects the funds of the enterprise, then the liabilities - the sources of their formation.

The purpose of the analysis is to consider the formation and use of capital in the enterprise, as well as to develop recommendations for its improvement.

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