Ways to improve production efficiency- complex specific activities on the growth of production efficiency in the given directions. The main ways to improve production efficiency: reducing labor intensity and increasing labor productivity, reducing the material consumption of products and rational use natural resources, reducing the capital intensity of products and enhancing investment activity enterprises.

An important factor in improving the efficiency of the enterprise is scientific and technological progress. IN modern conditions need revolutionary, qualitative changes, the transition to fundamentally new technologies, to the technology of subsequent generations, a radical re-equipment of all industries National economy based on the latest achievements of science and technology.

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

One of important factors intensify and improve the production efficiency of enterprises is the economy mode. Resource conservation must become a decisive source of meeting the growing demand for fuel, energy, raw materials and materials.

Increasing production efficiency depends on best use fixed assets. It is necessary to make more intensive use of the created production potential, to achieve the rhythm of production, to maximize the utilization of equipment, to significantly increase its shift work and, on this basis, to increase the volume of production from each piece of equipment, from each square meter production area. The result of the organization of intensive use of production capacities is the acceleration of the growth rate of production without additional capital investments.

important place in improving the efficiency of production occupy organizational and economic factors. Their role especially increases with the growth of the scale of social production with the complication economic relations. Requires further development and improvement of industrial social infrastructure, which has a significant impact on the level of production efficiency. In management, this is the improvement of the very forms and methods of management, planning, economic incentives Total economic mechanism. In the same group of factors, various levers of cost accounting are widely used and financial incentives, liability and other self-supporting economic incentives.

A special place in the intensification of the enterprise economy, reducing specific consumption resources belongs to improving product quality. This task should become the subject of constant attention and control, the main factor in evaluating the performance of each work collective.

The purpose of the activity of any industrial enterprise is the production of certain products (performance of works, provision of services) of the established volume and quality, in certain deadlines. But when establishing the scale of production, one should proceed not only from the national economic and individual needs for this product, but also from the need to take into account the achievement maximum level its effectiveness. Therefore, the quality of the work of an industrial enterprise should be assessed, first of all, by determining the economic efficiency of the products.

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

Production efficiency is one of the key categories market economy, which is directly related to the achievement of the ultimate goal of the development of production in general and each enterprise separately.

Economic theory defines the category of efficiency as the effectiveness of the production process, production system or specific form of business. In the most general view economic efficiency of production is quantitative ratio two values ​​- the results of economic activity and production costs. Historically, with all modes of production, regardless of the form of ownership, the producer is interested in the relationship between costs and results of his activities.

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 the productivity of labor and, consequently, the lower the cost of production, the higher economic efficiency labor costs.

In foreign practice, the term “productivity of the production and service system” is usually used as a synonym for “management 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.

Do not forget also that the overall performance of the system is a much broader concept. Than labor productivity and profitability of production. A hereditary sign of efficiency (productivity) may be the need to achieve the goal of the production and economic activities of the enterprise with the lowest costs social labor or time.

1.2 Performance indicators of the enterprise

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

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

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

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

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

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

or

, (1.1)

Where E - economic efficiency;

R- the result of the enterprise;

W- enterprise costs;

F- factors, resources.

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

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

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

- indicators of increasing the efficiency of labor use;

- indicators of increasing the efficiency of the use of fixed assets, working capital and capital investments;

– performance improvement indicators material resources.

Increasing the efficiency of production of forest complex enterprises largely depends on the better use of fixed production assets. Improving the use of existing fixed production assets makes it possible to increase the volume of production without additional capital investments, reduce production costs and, accordingly, increase profits. To assess the effectiveness of the use of fixed assets, generalizing and particular indicators are used. Generalizing indicators make it possible to evaluate the effectiveness of the use of all fixed assets on the balance sheet of the enterprise. Private indicators are calculated for certain types and groups of fixed assets.

The most common generalizing indicator of the efficiency of the use of fixed assets is capital productivity. It characterizes the output per 1 p. value of fixed assets:

, (1.2)

Where IN- the volume (revenue) of products produced per year;

OPF– average annual cost fixed production assets.

Capital intensity shows the share of the value of fixed assets attributable to each ruble of output.

where FE is capital intensity,

FO - return on assets.

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

, (1.4)

Where H- the average number of workers.

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

Organizational activities include:

1. reduction of equipment downtime in repair by reducing its terms and lengthening the overhaul periods;

2. increase in shift work of equipment;

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

Technical measures include:

1. increasing the speed of machines and equipment;

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

3. use of machinery and equipment at full capacity;

4. improvement of production technology;

5. application of progressive technology;

6. introduction of complex mechanization, etc.

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

One of the ways to increase the efficiency of production is to increase the efficiency of the use of working capital. Usage efficiency working capital depends on their turnover. Working capital of the enterprise is constantly in motion, making a circuit. They pass from the sphere of circulation into the sphere of production, and then from the sphere of production again into the sphere of circulation, and so on. At the same time, working capital consistently passes through three stages: cash, production and commodity. The efficiency of the use of working capital is characterized by a system of interrelated indicators, which includes:

- turnover ratio of working capital;

- the duration of one turnover of working capital;

- coefficient of working capital utilization.

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

, (1.5)

Where IN- cost of goods sold, rub.;

OS- average balances of working capital in this period, p.

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

, (1.6)

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

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

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

Current liquidity ratio:

, (1.8)

Where

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

This coefficient characterizes the general security of the enterprise with working capital for doing business and timely repayment of short-term obligations. The recommended value of this indicator is at least 2.

Working capital ratio:

, (1.9)

Where

- the size of own current assets of the enterprise.

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

By increasing the speed of turnover of working capital, an increase in production and sales volumes is achieved with unchanged funds invested in the creation of working capital. The cost of working capital may also decrease with a constant volume of production and sales of products.

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

At the stage of creating inventories, these areas include:

- reduction in warehouses of excess stocks of raw materials, fuel, materials and other normalized means;

- uninterrupted and comprehensive material and technical supply of production with resources of the required quality;

- reducing the cost of purchased resources without compromising quality;

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

At the production stage, the following areas are distinguished:

– reduction of the production cycle;

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

– use of production waste;

– improving the quality of products;

- organization of the rhythm of production, etc.

At the stage of product sales, the directions for increasing the efficiency of the use of working capital include:

– strict observance of the rules of financing;

– strengthening contractual and payment discipline;

- speeding up the processing of payment documents and their timely presentation for payment;

– acceleration of document flow in the process of implementation;

- the use of rational methods of settlement with suppliers;

– acceleration of shipment of products to the consumer, etc.

Labor productivity is a complex economic category that characterizes the efficiency of workers in the sphere of material production. Labor productivity is determined by the quantity of products produced per unit of working time, or by labor costs per unit of output. The final result of the enterprise activity largely depends on labor productivity. The higher the productivity, the more products are produced at the enterprise for the calendar period, the higher will be the financial result (profit).

The growth of labor productivity allows the enterprise to produce more products, therefore, to obtain higher financial results, should be objectively conditioned by:

– improvement of working conditions for employees;

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

– the interest of employees in obtaining high final results;

- stable and expanding markets for the company's products.

The growth of labor productivity is an important factor in improving the efficiency of the production and economic activities of the enterprise.

This growth is driven by key factors such as:

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

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

– change in the volume and structure of production;

– introduction of scientific and technical developments into production;

– implementation of investment projects;

– quality improvement labor resources;

- material and moral incentives for employees.

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

, (1.10)

Where

- the actual cost of the company's products;

IN- the volume of output in monetary terms.

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

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

Where

- profit of the enterprise after taxes (net profit).

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

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

In a competitive environment great importance for the enterprise has the issue of reducing the actual costs associated with the production and sale of products. Cost reduction results in:

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

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

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

– expanding the possibilities of pricing policy planning, which makes it possible to increase the competitiveness of products and increase sales.

In order to identify reserves for reducing the cost of production at the enterprise, the cost structure is first analyzed. The cost structure is the composition of costs by elements or items and their share in the total cost. System definition and cost analysis in the enterprise have a very importance to manage costs in order to minimize them. The cost structure allows you to identify the main reserves for their reduction and develop specific measures for their implementation at the enterprise.

Economics of the enterprise: lecture notes Dushenkina Elena Alekseevna

3. Ways to improve the efficiency of the enterprise

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

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

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

One of the important factors of intensification and improvement of production efficiency of enterprises is the mode of economy. Resource conservation must become a decisive source of meeting the growing demand for fuel, energy, raw materials and materials.

Increasing the efficiency of production depends on the better use of fixed assets. It is necessary to make more intensive use of the created production potential, achieve rhythmic production, maximize the utilization of equipment, significantly increase its shift work and, on this basis, increase the volume of production from each piece of equipment, from each square meter of production area. The result of the organization of intensive use of production capacities is the acceleration of the growth rate of production without additional capital investments.

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

A special place in the intensification of the economy of the enterprise, reducing the specific consumption of resources belongs to improving the quality of products. This task should become the subject of constant attention and control, the main factor in evaluating the performance of each work collective.