Development of an action plan to improve the economic efficiency of the Ophelia enterprise

Managing the efficiency and profitability of production in market conditions involves both the development and implementation of current plans, as well as the development of forecasts, control and analysis of their implementation. It is important to take into account the time factor: the time it takes for a new product or service to enter the market; the time required for the development and implementation of new ideas, inventions and innovation proposals, mastering the production of new products and their discontinuation and replacement with new or significantly modernized products.

The work of enterprises in market conditions makes a number of significant adjustments to the theory and practice of assessing economic efficiency, selecting and implementing optimal options for production and economic decisions.

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

In order to develop measures to improve efficiency, it is advisable to first analyze the enterprise’s reserves, i.e. find out how and by how much this indicator can be increased.

The amount of reserves is determined as follows:

where is the reserve for growth in output, respectively, due to the creation of new jobs, an increase in the working time fund and an increase in the average hourly output of workers;

Reserve for increasing the number of jobs;

Reserve for increasing the working time fund by reducing its losses due to the fault of the enterprise;

PDF b = 253.

From the above data it is clear that the reserves for growth in production output due to the creation of new jobs, an increase in the working time fund and an increase in the average hourly output of workers amount to: 2210.6 thousand rubles. The reserve for increasing jobs is 7, this means that the enterprise can, with existing resources, create another 7 jobs, due to which production output will increase by 2205 thousand rubles.

To determine profit reserves due to an increase in product sales volume, it is necessary to multiply the sales volume growth reserve by the actual profit per unit of product of the corresponding type:

; (4) thousand rubles.

The main sources of increasing the level of profitability of products are an increase in the amount of profit from the sale of products and a reduction in its cost. The following formula was used to calculate reserves:

where is the reserve for profitability growth;

R in - possible (predicted) level of profitability;

R 1 - actual level of profitability;

P 1 - actual amount of profit;

Reserve for profit growth from product sales;

VRP in - the possible volume of product sales, taking into account the identified reserves for its growth;

C iв is the possible level of cost of the i-th types of products, taking into account the identified reduction reserves;

Z i - the actual amount of costs from sold products.

The profitability level of Ophelia LLC will increase due to these sources by 3%.

To increase the profitability of fixed assets and receive an additional 0.2 rubles of products without attracting additional funds, Ophelia LLC needs to:

• - reduce the reduction of fixed assets through conservation and write-off;
• - reduce and, possibly, eliminate intra-shift equipment downtime by improving the quality of equipment repair services and timely provision of main production with labor.
• - reduce all-day downtime of equipment, increase the shift ratio of its work.

It also seems necessary to carry out a number of measures to improve the efficiency of the commercial enterprise Three Hamsters LLC, which can be applied both in the short and medium term, and in the long term:

• 6 Implementation of an effective pricing policy, differentiated in relation to individual categories of buyers.
• 7 Consideration and, if possible, elimination of the causes of overspending of financial resources on business expenses.
• 8 Increasing the volume of production from highly purified raw materials
• 9 Improving advertising activities, increasing the effectiveness of individual advertising events.
• 10 Carrying out systematic monitoring of the operation of equipment and carrying out its timely adjustment, in order to prevent a decrease in quality and the release of defective products.
• 11 When commissioning new equipment, pay enough attention to the education and training of personnel, improving their qualifications, to effectively use the equipment and prevent its breakdown due to low qualifications.
• 12 Improving the qualifications of workers, accompanied by an increase in labor productivity.
• 13 Develop and introduce an effective system of material incentives for personnel, closely related to the main results of the enterprise’s economic activities and resource savings.
• 14 Use systems for reducing bonuses for employees in case of violation of labor or technological discipline.
• 15 Develop and implement measures aimed at improving the material climate in the team, which will ultimately affect increased productivity.
• 16 Carry out constant monitoring of the conditions of storage and transportation of raw materials and finished products.

Modern production must meet the following parameters:

• 1 Have great flexibility, the ability to quickly change the services offered, since the inability to constantly adapt to consumer needs will doom the enterprise to bankruptcy.
• 2 Production technology has become so complicated that it requires completely new forms of control, organization and division of labor.
• 3 Quality requirements have not just increased, but have completely changed their character. It’s not enough to do a good job; you also need to think about finding new customers and providing consumers with additional branded services.
• 4 The structure of production costs has changed dramatically. At the same time, the share of costs associated with the sale of products is increasing. All this requires fundamentally new approaches to the management and organization of production, and directly affects profit management. Moreover, they must find a worthy place in the development of its management within the enterprise as a whole.

To increase the efficiency of an enterprise, first of all, it is necessary to pay more attention to increasing the speed of movement of working capital, reducing all types of inventories, and achieving the fastest possible completion of work.

By implementing tactics of continuous improvements, you can ensure a steady increase in market share, volumes of work offered and income.

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Unreasonable and uncontrollable costs are one of the most pressing problems of most companies. To reduce costs, a clear program with a whole range of measures is required. One of the most important stages is cost structure analysis.

Let us illustrate the effect of cost reduction For example.

Regulations for reducing production costs of the Alpha group of companies

Any use of materials is permitted only with a hyperlink.

Expenses are only those costs that participate in the formation of profit for a certain period, and the remaining part of the costs is capitalized in the company’s assets in the form of finished products, work in progress, remnants of semi-finished products for own consumption, unfinished capital construction projects, intangible assets, etc. ( a simplified diagram based on IFRS standards is presented in Fig. 2). In other words, expenses are a decrease in assets or an increase in liabilities, resulting in a decrease in capital that is not associated with the distribution of profits to shareholders.

Payments are the movement of funds paid for the supplied resources. Costs and payments vary by the amount of change in inventories and accounts payable for the period under review.

Note that all these concepts should be distinguished in order to avoid a number of mistakes. For example, controlling expenses based on information from the income statement is not . With an increase in finished goods inventories and a simultaneous decrease in sales, costs according to the company decrease, and costs increase. However, managers may not respond to this adverse situation in a timely manner.

The confusion of the terms “costs” and “payments” leads to the fact that the management of the enterprise tries to control costs by limiting payments to creditors. As a rule, this entails an increase in the cost of resources used in production (cost volume), while maintaining their volume, since you will have to pay not only the resources themselves, but also a commercial loan.

• Company cost management>>

Cost reduction measures

Reducing costs involves a whole range of measures.

1. Establishing a connection between cost management and budget management systems.
2. Identification of promising areas for cost reduction.
3. Development of an action plan to reduce costs.

Let's look at each of these stages in more detail.

The experience of foreign companies shows that cost management is effective only if it is strictly linked to the budgeting system. When developing a budget, an enterprise limits the amount of planned costs and thereby manages them. The company's budget can be drawn up using cost standards (rationing), as well as by strictly limiting the costs of structural divisions and setting limits by the company's management (limiting). As practice shows, the combination of these methods is optimal: limiting is applied to those cost items for which standards have not been established (commercial and general expenses, etc.). At the same time, enterprises that use only rationing or only limiting operate successfully.

• Justified savings. How to painlessly reduce fixed costs

Personal experience
Andrey Galaida, Head of the Budget Department of the AHR of the Norilsk Nickel company

Enterprise cost planning is one of the most effective tools for managing them, but, unfortunately, it is well forgotten. For progressive development, the plans of the enterprise must be realistic, but tough.

In our company, cost management begins at the stage of submission of applications by departments for the allocation of the necessary funds to complete the tasks assigned to them. One of the effective tools is commercial expertise. Specialists who know the market situation analyze the validity of the application in terms of compliance with its cost for the purchased goods (services).

A necessary condition for linking budgeting and cost management systems is the presence of a single management body - the budget committee. To manage costs, it is most advisable to form a matrix structure of the budget committee, when each cost item is controlled by both the head of the budget center and the head of the functional center (see Fig. 3). The chairman of the budget committee is the company's CEO. This allows enterprise management to participate in cost management and, equally important, determine those responsible for the use of resources.

Reference
A functional center is a group of budget items united according to functionality. The head of a functional center is a company manager responsible for a specific area of ​​management throughout the enterprise, for example, the HR director is responsible for personnel management throughout the company. The heads of budget centers (financial responsibility centers) are, as a rule, heads of departments (for example, the head of the sales department). Consequently, costs for the item “Salaries of sales specialists” are controlled by both the head of the sales department and the HR director. (The information was prepared by the editors of “Financial Director.”)

Cost management begins with drawing up the first version of the company's budget. If this option does not suit the company’s management or owners, then the planned budget items, including cost ones, are adjusted.

Personal experience
Andrey Galayda

If there is a need to reduce costs, we proceed as follows.

We divide all cost items of any department into three groups:

• costs that are not subject to revision due to strict obligations on the part of the enterprise (salaries, concluded contracts);
• costs associated with obligations that can be revised (there is a possibility of terminating contracts, but penalties may follow);
• costs that can be rejected or deferred to other periods without significant damage to the enterprise.

Based on this classification, cost optimization occurs by gradually eliminating cost groups: first, costs from the third group are reduced, then from the second, and only as a last resort from the first. Note that a revision of the costs of the first group will lead to the need for structural changes: staffing, wages, etc.

Department heads, as a rule, are tasked with developing a set of measures necessary to reduce costs to the level required by management. In other words, they must answer the question: what needs to be done to ensure that costs do not exceed a given amount. As practice shows, in most cases it is possible to optimize costs by making organizational changes in the company. However, sometimes more drastic measures may be required to reduce costs: changing equipment to more productive ones, introducing energy-saving technologies, etc.

What approaches to reducing costs are recommended by Elena Mitrofanova, head of OFER projects at IBS, watch the video.

Cost Analysis

To identify costs that can be reduced, it is advisable to use the following types of analysis (or a combination of them):

• cost structure analysis;
• comparative analysis;
• cost driver analysis.

Cost structure analysis. In order to analyze the cost structure of an enterprise, vertical, horizontal and trend analysis are used. Using vertical analysis, the cost structure is determined: the share of each cost item in the total cost of the enterprise is calculated and the most significant items are identified. Thus, you should not expect significant savings as a result of reducing a cost item that amounts to 1% of all enterprise expenses.

Based on the results of the vertical analysis, cost diagrams are compiled indicating the share of each item in the company's total costs.

Horizontal analysis is based on a comparison of each item of reporting cost with the previous period (month, quarter, year), that is, deviations of the indicators of the reporting or planned period from the previous one are determined.

After carrying out vertical and horizontal analysis, trends in changes in cost items should be analyzed, that is, a trend analysis should be carried out. It allows you to determine the possible values ​​of indicators in the future, that is, to predict the values ​​of various indicators (volume of revenue, amount of costs, etc.) provided that the current dynamics are maintained.

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Comparative analysis. This analysis is based on a comparison of the company's most significant indicators with similar indicators of competitors or with industry averages. It allows you to draw conclusions about the competitiveness of the enterprise, as well as the availability of cost reduction reserves. Note that in market conditions it is quite difficult to obtain data on the activities of competitors necessary for conducting a comparative analysis. Cost structure analysis and comparative analysis make it possible to determine areas for cost optimization. To make specific management decisions, a methodology for identifying and analyzing cost carriers is used.

Identification and analysis of cost drivers. Cost carriers are those factors that have a direct impact on the amount of costs for a particular item. All cost drivers can be divided into three groups: the design of the product being produced (what you produce), production technology (how you produce and sell) and production management (how you manage the company).

Let's consider which cost carriers can be identified in each group (see Table 1). To analyze cost carriers, diagnostic questionnaires are used (see example 1). They can be developed both by managers responsible for developing cost reduction measures and by third-party consultants. The survey is conducted among the company's employees. Each structural unit answers those questions the solution of which is within its competence.

Table 1. Grouping of cost objects

Example

Cost Object Diagnostic Questionnaire (excerpt)

I. Cost carriers - design and characteristics of products

Questions.

1. Does your product design include:

• which can be removed without compromising quality;
• which can be replaced with cheaper parts?

2. Is it possible to achieve savings in raw materials (electricity, labor) by using a different design? Is it possible to produce a simpler product with fewer employees and fewer machines?
3. Can the products be further standardized?

4. What will be the effect of using the new simplified and cheaper design in relation to:

• satisfying consumer requests;
• cost reduction;
• quality/cost?

5. What do buyers value more - quality or price? Has there been primary research to support this?
6. Are all product features (size, color, etc.) important?
7. Does the product have qualities that consumers are not willing to pay for?
8. Does the position of the product on the market correspond to its cost?
9. What effect will a decrease in quality, a reduction in design complexity, and product rationalization have?

• for sales (that is, for consumers);
• on costs;
• on profitability?

...
IV. Cost carrier - production scale

Questions.

1. What is the current percentage of capacity utilization?
2. What would be the cost if capacity were fully utilized?
3. Would increasing the scale of production affect the increase in product competitiveness or profitability?
4. Can new distribution channels be found to utilize excess capacity and benefit from cost savings?

As a result of the survey, those cost carriers are identified that are used by the company ineffectively or which can be abandoned without compromising product quality and reducing sales volumes.

So, using cost analysis, we identified those that are growing monthly, as well as the costs that occupy the main share in the company’s total costs, compared the company’s significant indicators with those of competitors, and, finally, identified the cost carriers that influence their value.

Cost reduction action plan

The next step is to develop an action plan to reduce costs.

2. Action plan to improve the efficiency of resource use

The cost reduction action plan includes the following provisions.

1. Name of the event.
2. The focus of the event (which cost item will be optimized).
3. Factors influencing a cost item (cost carriers).
4. The essence of the event (decision to optimize costs).
5. Cost of the event.
6. The effect of the event.
7. Persons responsible for the implementation of the event.
8. Implementation deadlines.

Example
Based on cost analysis, FES specialists found that personnel costs are increasing most rapidly, which at the same time constitute a significant share of all enterprise costs. An action plan was drawn up to improve the efficiency of using human resources and reduce labor costs (see Table 2).

Table 2. Action plan to improve the efficiency of resource use

1. Name of the event	“Reducing labor costs by introducing a new production line”
2. Name of cost item	"Personnel costs"
3. Main cost factors. affecting the item “Personnel costs”
Detail of the article “Personnel expenses”	Factors influencing the item “Personnel costs”
	Number of staff	Bid	Number of overtime hours	Output. units time
Salaries	X	X		X
Awards	X			X
Overtime		X	X	X
Social payments	X
Remuneration at the end of the year	X	X
4. The essence of the event	The introduction of a new production line and thereby increasing output, eliminating overtime hours and reducing the number of personnel by 20%. The rate remains unchanged
5. Cost of the event	The cost of the new production line and installation costs is $300 thousand
6. Effect of the event	savings from operating costs of 600 thousand US dollars per year. Equipment payback 5 years
7. Responsible for the implementation of this activity	Technical Director Ivanov S.P. HR Director Zhavoronkova Z.I.
8. Implementation timeframe	End of the second quarter of 2003

When developing an action plan to reduce costs, it is important to correctly assign responsible persons for the implementation of each activity. We often encounter the fact that economists, financiers and accountants are responsible for costs. This is not true. Company managers (heads of production departments, functional directors) must be responsible, since only they own the technology, manage production and other business processes, and make decisions within the framework of the production and economic activities of the enterprise. The role of the financial and economic service is to establish the rules of the game: developing classifiers and reference books, introducing management accounting and budgeting, as well as providing managers with information for decision-making. And most importantly, the general director of the company should be interested and involved in costs and their reduction - the whole process should take place under his leadership.

In conclusion, we note that it is not enough to develop measures to reduce costs. Often you need to overcome the resistance of your own employees, who believe that it is not worth spending additional effort on this process. Therefore, it is important to develop provisions for rewarding employees for savings.

For example, one of the enterprises has the following personnel motivation system. When implementing the developed measures and reducing costs after the reporting period, the division receives at its disposal 50% of the saved amount, while part of the amount received goes to development (up to 60%), and the rest is used as material incentives for employees.

Personal experience
Yuri Gorlin, Head of the Labor and Social Programs Department of Norilsk Nickel

Our company uses a number of employee incentive systems, which should facilitate cost optimization measures. These systems apply to both managers and workers.

As an example of a mechanism for motivating employees, one can cite the procedure for the formation and distribution of a collective incentive fund, introduced in 2003. The main asset-forming indicators include compliance with production costs provided for in planned targets, as well as inventory balances. In addition, adjustment coefficients for the collective incentive fund have been established: for each percentage reduction in costs relative to the planned level, the incentive fund increases.

Thus, if both ordinary employees and top managers of the company are interested in reducing costs, then cost management should yield positive results.

Analysis of the theoretical and methodological foundations of effective enterprise management. Main economic indicators and organization of the enterprise's work using the example of ZAO Management Company "Levoberezhye". Development of measures for material incentives for personnel.

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annotation

The final qualifying work examines the theoretical and methodological foundations of effective enterprise management.

The main economic indicators and organization of work of the enterprise ZAO Management Company "Levoberezhye" are analyzed.

An analysis of the reserves for increasing the efficiency of the activities of CJSC "Management Company "Levoberezhye" was carried out, according to which, in the project part, appropriate recommendations were developed in the field of efficient use of fixed assets and improving the organization of production, labor and management.

A plan has been drawn up to improve the economic efficiency of the enterprise. Based on the calculations carried out, an adjustment was made to the main economic indicators of the enterprise for the last year.

The total volume of the explanatory note is ______., figures - 7, tables - 21, appendices - 6. The bibliographic list includes 41 titles.

Content

• annotation
• Introduction
• 2.3 Analysis of personnel composition and professional level of workers
• 2.4 Analysis of the financial condition of the enterprise
• 2.5 Competitiveness analysis
• 3. Development of measures to improve the efficiency of management activities using the example of ZAO Management Company "Levoberezhye"
• 3.1 Measure to introduce electronic document management
• 3.2 Event to introduce a new position
• 3.3 Measure for material incentives for legal department personnel
• 4. Recalculation of the main economic indicators of CJSC Management Company "Levoberezhye" after the implementation of measures
• Conclusion
• Bibliography
• Applications

Introduction

In modern organizations, management includes several aspects. One of the main ones is personnel management. Proper management of labor resources is the main management problem, since it affects the efficiency and effectiveness of the enterprise as a whole.

The essence of personnel management, including employees, employers and other owners of the company, is to establish coordination-financial, social-emotional and legal relationships between the subject and the object of management. These relationships are based on the views, methods and forms of influence on the interests, behavior and activities of employees, aimed at the maximum consumption of their resources.

A very significant condition for the effective operation of a company is a positive socio-psychological atmosphere in the team, if employees are well motivated, their work is rewarded in a worthy manner, there are no conflicts between employees and departments in the team, employees are satisfied with their work and interpersonal communication. But the behavior of workers must be managed, and the manager plays an important role here, since when organizing the work process and allocating financial resources for specific activities, he must have a good idea of ​​what economic and social effect they can produce. In addition, a personal approach to each employee is necessary, taking into account his needs, range of interests and values ​​orientation.

Conducting research in the field of improving the productivity of human resource management can be considered “continuously relevant”. Their need arises when economic conditions change or when new, more effective methods of production management appear.

The economic aspect of personnel management, of course, continues to have a decisive influence on the effective operation of an enterprise. Directly related to it is the staffing, its professional and qualification composition, the effective use of personnel in terms of time, qualifications, level of education, etc.

The purpose of the final qualifying work is to develop measures aimed at improving personnel management of the management company. The success of an organization is ensured by its employees. That is why the modern concept of enterprise management involves separating from a large number of functional areas of management activities those that are associated with managing the personnel component of production - the personnel of the enterprise.

Based on the goal, the following tasks were identified:

1. Development of a theoretical part, which includes management methods and technologies, the main directions for improving personnel management technologies and foreign experience in personnel management processes.

2. The analytical part of the work was developed on the basis of the financial statements and profit and loss report of the enterprise ZAO Management Company "Levoberezhye", in which an economic and financial analysis of the enterprise was carried out, as well as an analysis of personnel.

3. In the project part, develop measures aimed at improving the personnel management system.

The subject of the study is personnel management.

The object of the study was ZAO Management Company "Levoberezhye"

management activities personnel incentives

1. Theoretical and methodological aspects of effective management of an organization

1.1 Management methods and processes

Organization is a complex subject. Today, the functioning of an organization faces a large number of problems, both typical and specific. The management system plays a huge role for the head of the organization; this system must be regularly improved. Management as a science has a specific object of study, its own specific problems and approaches to solving them. The scientific basis of this discipline is the entire amount of knowledge about management, accumulated over hundreds and thousands of years of practice and presented in the form of theories, concepts, principles, methods and forms of management. The efforts of this science are aimed at explaining the essence of managerial work, forming connections between cause and effect, identifying the conditions and factors under which the joint work of people turns out to be more useful and effective. The definition of management as a science highlights the importance of organized knowledge about it. This knowledge makes it possible not only to manage affairs on time and with professionalism, but also to predict the development of events and, in accordance with this, the strategy of organizations. Throughout more than a century of history, management science has been developing its theory, the content of which is laws and patterns, principles, functions, forms and methods of purposeful activity of people in the management process.

The first studies in which an attempt was made to scientifically generalize the accumulated experience and form the foundations of scientific management appeared abroad towards the end of the 19th and beginning of the 20th centuries. This was a response to the needs of industrial development, which increasingly acquired such specific features as mass production and mass marketing, orientation towards large-capacity markets and large-scale organization in the form of powerful corporations and joint-stock companies. Giant enterprises felt an urgent need for a rational organization of labor and production, for clear and interconnected work of all departments and services, managers and performers in accordance with scientifically based principles, norms and standards.

At the turn of the 50-60s, a qualitative shift occurred in scientific developments in the management of organizations, which influenced all subsequent conclusions and provisions of science. This was due to the use of a systems approach to the management of enterprises, which began to be viewed as open systems that actively interact with the external environment. Scientific developments based on quantitative and systems approaches have deepened the understanding of complex management problems through their modeling and allowed the widespread use of quantitative methods in decision making in complex situations. Based on operations research and mathematical models, the most complex problems of inventory management, resource allocation, queuing and many others began to be solved. Developments in the field of systems approach have significantly increased the ability of management control over all variables that affect the success of the organization.

A logical continuation of systemic research was also the development of a situational approach, which combined a number of ideas from other scientific directions. The center of this approach is a specific situation, i.e. a set of circumstances that an organization faces in the course of its functioning. Management of this situation is carried out by identifying the most important variables in specific circumstances, the interconnected consideration of which allows solving the problems that have arisen. The composition and content of situational variables are predetermined by the systemic features and properties of both the organization itself and its environment.

The scientific basis of management continues to be updated with new knowledge. Since about the mid-80s, the focus of theorists and practitioners has been on the problems of organizational culture and innovative management, and in the 90s developments in leadership, with which modern organizations pin their hopes for the future, came to the fore.

Nowadays, the definitions of management and management have become almost identical.

It turns out that there has never been, and even now there is no, common understanding of the term “management” in Russian science. In various monographs, textbooks, teaching aids on management, management, and organization theory, you can easily find completely different definitions of what the authors understand by “management.”

Management in the broad sense of the word is a function of organized systems of various natures (biological, social, technical), ensuring the preservation of their specific structure, the implementation of current activities, the implementation of program goals, transformation into a new desired state, and the solution of emerging problems."

Management is an element, a function of organized systems of various natures (biological, social, technical), ensuring the preservation of their specific structure, maintaining the mode of activity, implementing the program, and the goals of the activity.

Management is the process of planning, organizing, motivating and controlling necessary to formulate and achieve the goals of an organization.

Management is a complex and dynamic process that is carried out by people to achieve a set goal. After establishing management goals, it is necessary to determine the most effective ways and methods to achieve them. Therefore, there is a need to use an armada of means that guarantee the achievement of management goals, i.e. management methods.

A method is an event or a set of events in any human activity, a way to solve a certain problem or a way to achieve a goal.

Means of purposeful influence on a team or its individual members are called management methods.

Management methods are based on the operation of laws and patterns of management, which simultaneously take into account the scientific and technical level of production development and the level of development of management relations.

The distinctive role of management methods is to create conditions for the precise organization of the management process, the use of advanced technology and modern technologies for organizing work and to ensure their maximum efficiency in achieving the goal.

Management methods are focused, first of all, on high productivity and efficiency of the enterprise, its personnel and its individual employees, on the coordinated work of the company's departments, on the clear organization of work and its management at the level of international standards.

Managerial influence on teams is associated with motivation, that is, with the use of factors that determine human behavior in a team. This implies a requirement for management methods: they must have a motivational characteristic that determines the direction of their action.

According to the motivational characteristics, management methods are divided into three groups:

- economic;

- organizational and administrative;

- socio-psychological (see Appendix A.1 Note: Appendix A Figure 1).

The effectiveness of applying management methods mainly depends on the level of qualifications of management personnel, which predetermines the need for targeted and systematic training and daily use of all these areas of influence on teams and individuals.

Economic management methods combine all the methods by which influence is exerted on the economic interests of groups and their members. This influence is exercised through material incentives for workers and teams.

Economic management methods occupy a central place in the system of scientific management methods, since on their basis a target program for the development of an organization is built and incentives are determined that objectively encourage and interest teams and individual workers in effective work.

Thus, by influencing the interests of the control object, a mechanism is created for its orientation towards the most effective mode of operation without interference from above.

The set of economic regulators must be flexible and respond immediately to changing economic situations. In a developed market, the number of regulators may decrease, but the market does not provide for a complete abandonment of economic regulation.

Organizational and administrative methods of management.

The implementation of economic management methods is carried out within the framework of a system of relations between people. This system of relationships is extremely complex and includes economic, social, psychological and organizational relationships. Organizational relationships are expressed in vertical and horizontal connections.

The implementation of organizational relations in the system occurs through the use of organizational and administrative management methods. Organizational and administrative methods are aimed at using such motives for work activity as a sense of responsibility, including administrative responsibility.

The use of organizational and administrative management methods precedes the use of economic methods, since in order to use the latter, it is necessary to organizationally form the management object and management structure. In the process of functioning of the economic system, these management methods are implemented in the form of organizational and administrative influence of the subject of management on the object of management. The close connection of these methods makes it possible to realize the effective influence of the control subsystem on the controlled subsystem.

At the same time, organizational and administrative management methods differ from economic ones. The division is based on the mechanism of their action and the form of manifestation in the management process.

Economic management methods are based on taking into account the economic interests of the organization. The form of manifestation of economic management methods became plans, tasks, programs, expressed by economic parameters, the degree of satisfaction of individual, group, collective interests, expressed by incentives for individual and collective work.

Organizational and administrative management methods should be applied taking into account the requirements of economic laws. Only in this case are they scientifically based.

The characteristic features of organizational and administrative management methods are:

1. direct impact on the management object: any regulatory or administrative act is subject to mandatory implementation;

2. responsibility for failure to comply with instructions and orders.

Acts of management that are carried out by management employees are divided into two types: normative and individual.

Regulatory acts do not have a specific addressee. They contain general norms of action in certain conditions and are designed, as a rule, for a long period. These include charters, regulations, job descriptions, norms and standards for resource expenditures, standards and others. Individual acts are addressed to specific management objects.

The main written form of administrative influence is orders. An order is a written solution to a specific task with a list of specific ways, procedures, deadlines, responsible persons and forms of control.

Execution of the order is mandatory because it expresses the will of the manager, who has the right to make sole decisions. The order itself must necessarily comply with the norms of administrative law, otherwise it may be legally invalid.

Methods of administrative influence make it possible to prevent deviations from plans and to transition the system to a state of equilibrium.

The use of organizational and administrative management methods that do not correspond to the position of the management level in the hierarchy of the management structure leads to disruptions in the rhythm of production and economic processes.

The specifics of any subsystem also determine the specifics of organizational influence on each of them. In the organization of intellectual work, regulatory acts play a major role. The labor activity of people who are the object of management requires the application of administrative acts in the form of economic, social and other types of influence.

Social and psychological methods of management.

The previously discussed economic and organizational and administrative management methods are aimed largely at the production and economic activities of organizations and enterprises. However, the organization acts in society not only as a production and economic link, but also as a social factor. In this regard, the manager must master social management methods.

Social management methods are based on the use of a social mechanism that operates in a team (informal groups, the role of the individual, the system of relationships in a team, social needs, etc.).

Social management methods are understood as a system of means and levers of influence on the socio-psychological climate in the team, on the labor and social activity of the team and its individual employees.

Social management methods are aimed at the unity of social relations in the team by meeting the social needs of workers, personal development and social protection.

Management methods are formed in the following sequence:

assessment of the situation and assigned tasks in order to determine the main directions and types of impact;

selection of the composition of methods and justification of their qualitative and quantitative parameters;

providing conditions for the effective application of selected methods, which ultimately forms the technique and technology of management work.

Thus, the main thing that constitutes the essence of management is a systematized, organized influence, with the help of interrelated organizational, economic and social measures, on the process of formation, distribution, redistribution of labor at the enterprise level, on creating conditions for the use of the labor qualities of the employee (labor) in in order to ensure the effective functioning of the enterprise and the comprehensive development of its employees.

1.2 Ways to improve technological control processes

The enterprise management system should be quite flexible and dynamic, susceptible to changes in both the external and internal environment. Its effectiveness is almost entirely determined by the existing organizational management structure, management team, existing mechanisms and tools for personnel management.

Organizational management structures must change in accordance with the requirements of not only the market, but also the development of the enterprise itself, depending on the current situation and the possibilities of its activities, purpose and goals.

Among the ways to reorganize individual elements of the organizational management structure, which can increase management efficiency, expressed in the final results of the organization’s financial activities, one can highlight the delegation of the functions of individual services of the middle-level management apparatus to lower levels. To ensure speed of action and increase labor productivity, decisions, including those related to the management sphere, must be made by those who will carry them out. At the same time, their responsibility (including financial) for the correct or incorrect decision will also increase. The organization should have a rule: “we manage ourselves in the interests of ourselves and the enterprise” instead of the traditional rule “someone (manager) manages someone (subordinates).” In an effort to maximally satisfy their needs (for example, increasing wages), managers of lower divisions and the employees themselves will be forced to make effective decisions, since this affects not only the interests of the organization, but also them directly.

Since changes in the nature of demand and requirements occur with increasing acceleration, and the movement of relevant information up the hierarchical ladder occurs rather slowly, managers do not have time to fully accumulate experience in solving any one problem. Thus, from both a theoretical and practical point of view, it is clear that effective decisions today must be made at lower levels of the organization, and the number of these levels must be reduced to a minimum.

In the market environment of business, management receives more information than ever before, and much more than an individual manager is able to absorb and process. Hence, at the time of decision-making, the manager faces a situation of uncertainty, since the economic, political, technical and social environment tends to change rapidly. In order to remove and reduce the situation of uncertainty, the manager requires collective processing of information and its assimilation, development of effective development paths based on a choice from many points of view.

The relevance of the problem of forming management teams at enterprises is determined, first of all, by changes in management principles at the state level, which consist in the redistribution of responsibility between higher and lower levels of management and the emergence of a new type of social organizations, where management is carried out on the basis of delegation of authority. This increases the requirements for the level of professionalism and qualifications of management employees, for their knowledge, skills, abilities and calls into question the possibility of carrying out management functions without special professional training.

On the other hand, the relevance is also determined by the fact that if previously the traditional figure in research on the problem of increasing the efficiency of management activities was the manager, today the study of his environment, which determines the specifics of the impact, management style and the nature of relationships in the enterprise, is of great importance. Here we can talk about creating an effective management team only if the manager takes into account both the personal and business qualities of the employees, as well as their managerial potential and individual psychological characteristics.

It is well known that in progressive organizations up to 90 percent of economic growth is achieved through innovative technologies and innovations. The increasing complexity of economic activity constantly generates the need for deeper specialized knowledge and, first of all, in the field of management. Thus, the scientific and technical environment itself puts forward demands for the formation of a new vision of the organization’s surrounding world, as well as new approaches to management.

The transition to a market economy, where entrepreneurship and innovation are in maximum demand, as well as socio-cultural changes associated with increased education, entail changes in the value orientations of company managers. These guidelines are manifested in the fact that such values ​​as self-realization, activity, team, creative process, enterprise, independence, flexibility come to the fore in contrast to the previously existing ones: obedience, hierarchy, primacy, achievement, security.

At the present stage of development of economic processes, one of the sources of progress and income generation is the increasing demand for innovation in the management of an organization. In this case, the innovation of interest is related to the implementation of a number of organizational measures to improve the internal structure of the organization in order to strengthen its position and increase competitiveness in the conditions of the modern market and fierce competition.

One of the important conditions for the formation of a management team is the awareness by the head of the enterprise, as well as the heads of structural divisions, of the need to transition to new technologies for managing the organization, in particular, the creation of a management team.

An essential internal condition affecting the formation of management teams is the creation of an atmosphere of trust, primarily in the management apparatus. It should be noted that today “trust” is an economic category that contributes to the achievement of a common team result.

When forming a team, the head of the organization must have the following traits: professionalism, self-confidence, determination, emotional balance, creative approach to business, responsibility, enterprise, sociability, the ability to work in a team, the ability to create an atmosphere of “trust”, independence, perception of innovation, intuition , the ability to change management styles, etc. The general goal setting of the manager, as well as his value guidelines, can have a significant impact on the further work of the team, the development of an enterprise development strategy, the formation of common values, and the philosophy of the organization. It is important that when selecting members of the management team, the goals and values ​​of the team members coincide with the values ​​and goals of the manager. This is due to the fact that the team is a group of like-minded people. Only if the last condition is met can you count on productive work.

The role of the team approach in market conditions is to increase collective competence, the structure of which is the result of connecting a knowledge system with a task system. At the same time, the development of the creative potential of the enterprise means that employees are considered as an asset to the organization. This potential must be developed together with other resources of the organization.

1.3 Foreign experience in personnel management processes

Some modern organizations in our country have recently begun to borrow foreign experience in personnel management. This process can be called internationalization in the field of modern management. Let's consider the two most striking models of personnel management.

Characteristics of the American management model.

American management has absorbed the foundations of the classical school, the founder of which is Henri Fayol. Americans Luther Gulik and Lyndal Urwick did a lot to popularize the main provisions of the classical school. Subsequently, other American authors made many additions, clarifications and changes to the system of management principles. The classical school had a significant influence on the formation of all other directions in American management theory

The modern American management model is focused on such an organizational and legal form of private entrepreneurship as a corporation (joint stock company), which arose at the beginning of the 19th century.

In the American management model, the corporation is still the main structural unit. American corporations widely use strategic management in their activities. This concept was introduced at the turn of the 60-70s, and in the 80s. covered almost all American corporations. The strategy formulates the main goals and the main ways to achieve them in such a way that the corporation receives a single direction of action. The emergence of new goals usually requires the search and development of new strategies.

The content of strategic management consists, firstly, in the development of a long-term strategy necessary to win the competition, and, secondly, in the implementation of real-time management. The developed strategy of corporations subsequently turns into current production and economic plans to be implemented in practice.

The authors of the idea of ​​“industrial democracy” are considered to be sociologists J. Cole and A. Gorz, who proposed managing corporations with the help of production councils controlled by workers. Through participation in these councils, workers would eventually learn to control the entire production process, first within one corporation and then throughout the industry. Participative management can be considered as one of the general approaches to managing people in an organization. The goal of participative management is to improve the use of the full human potential of the organization.

Participatory management involves expanding the involvement of workers in management in the following areas:

providing employees with the right to make independent decisions;

involving employees in the decision-making process (collecting the necessary information for making a decision, determining methods and methods for implementing the decision, organizing work, etc.);

participation of employees in improving the activities of both the entire organization and its individual divisions;

giving employees the right to create working groups based on interests, attachments, etc. in order to more effectively implement decisions.

Modern American management, as it currently exists, is based on three historical premises:

1. Market availability;

2. Industrial method of organizing production;

3. Corporation as the main form of entrepreneurship.

Features of the Japanese management model.

Japan is a special country, unlike any other, and those countless techniques that are actively developed and applied by personnel management specialists in workshops, firms, and stores are nothing more than a superstructure on a powerful foundation that has developed over centuries and includes, in addition to production and marketing spheres such links of social organization as family, school, state. It is in these links that an extremely favorable atmosphere for manipulating the human factor is formed.

One of the main reasons for Japan's rapid success is its human-centered management model. Over the entire period of historical development in Japan, certain methods of work and behavior have developed that correspond to the specific features of the national character.

The essence of Japanese management is people management. At the same time, the Japanese do not consider one person (individual), like Americans, but a group of people. In addition, in Japan there is a tradition of subordination to the elder, whose position is approved by the group.

It is known that human behavior is determined by his needs. At the same time, the Japanese place social needs above others (belonging to a social group, the employee’s place in the group, attention and respect from others). Therefore, they perceive remuneration for work (incentives) through the prism of social needs, although recently Japanese management has absorbed certain motivational concepts of American management, focused on human psychology. This was reflected in the recognition of the need for personal consumption.

The Japanese worship work. In the hierarchy of Japanese values, work comes first. The Japanese feel satisfaction from a job well done. Therefore, they agree to endure strict discipline, high work rhythm, high labor intensity and overtime work. Deviation from established habits makes them unhappy. In Japanese factories, workers work in groups, cooperate and support each other.

The Japanese take the current situation into account and adapt to it. Unlike workers in other countries, the Japanese do not strive to unconditionally fulfill rules, instructions and promises. From their point of view, the behavior of a manager and his decision-making depends entirely on the situation. The main thing in the management process is to study the features of the situation that allow the manager to make the right decision. The Japanese build relationships with their partners on the basis of trust.

The strongest means of motivation in Japan is the “corporate spirit” of the company, which implies merging with the company and devotion to its ideals. The basis of the company's "corporate spirit" is the psychology of the group, which puts the interests of the group above the personal interests of individual employees.

The main features of the Japanese management system are determined by a number of concepts. The most important of these are the lifetime employment system and the collective decision-making process.

Quality management occupies a central place in operational management. The Japanese product quality management system is based on the concept of “total” quality control within the organization, which has acquired the status of a religion.

The conclusions that can be drawn from the Japanese management system are:

- People receive satisfaction from dependence, determined by a close vertical connection in the structure of the team, which is perceived as a guarantee of security and safety.

- The main task of the manager is to support the spirit of corporate spirit in the team, uniting workers with common interests and understanding of common goals of work.

- When an environment that supports group decision-making is created, all team members can contribute to achieving goals to the fullest extent of their abilities.

It cannot be said that some model is correct and some is not, because... each of them is good in its own way. That is why Russian enterprises are increasingly giving preference to a mixed system, which can not only lead to high company performance, but also create favorable conditions for their labor resources.

The accelerated development of communication means, electronic means that ensure the storage and processing of information, has led to the emergence of a new information environment in which organizations operate. This, in turn, caused a change in the requirements for control systems.

2. Analysis of the main indicators of CJSC Management Company "Levoberezhye"

2.1 General characteristics of CJSC Management Company "Levoberezhye"

The management company "Levoberezhye" is a closed joint-stock company.

The management company can only be a joint stock company or a limited (additional) liability company created in accordance with the legislation of the Russian Federation.

CJSC is a joint-stock company (hereinafter referred to as the company), the shares of which are distributed only among the founders or a predetermined circle of persons (as opposed to an open company).

The number of shareholders varies from one to fifty. Participants can be any capable Russian and foreign citizens (as well as stateless persons) and legal entities.

A closed joint stock company is created for the purpose of making a profit and can engage in any activity not prohibited by law. At the same time, for certain types of activities it is necessary to obtain a special permit (license). The term of activity is not limited, unless otherwise established by the Charter of the Company.

The company must have a round seal containing its full corporate name in Russian and an indication of its location. The seal may also indicate the company name of the company in any foreign language or the language of the peoples of the Russian Federation.

The Company has the right to have stamps and forms with its name, its own emblem, as well as a duly registered trademark and other means of visual identification.

The management company has the right to invest its own funds, enter into transactions for the transfer of property for use, and also provide consulting services in the field of investments, subject to compliance with the requirements of Bank of Russia regulations on the prevention of conflicts of interest.

The management company is obliged to act reasonably and in good faith when exercising its rights and fulfilling its obligations.

CJSC Management Company "Levoberezhye" provides services to improve the comfortable living conditions of residents of Omsk by improving the quality of operation of the housing stock.

CJSC Management Company "Levoberezhye" has been operating since June 1, 2006. The authorized capital of the enterprise is 100,000 rubles. Shares in the authorized capital are fully paid.

On June 23, 2006, the Supervisory Board of CJSC Management Company "Levoberezhye" decided to issue shares in the amount of 1000 (one thousand) shares, with a par value of 100 (one hundred) rubles, the issue of which was registered on 08/17/2006. Shares of CJSC Management Company "Levoberezhye" paid in full.

The company was created without limiting the period of its activity.

The subject of the Company's activities is the operation, maintenance and current repairs of the housing stock. The company's five housing departments manage 470 multi-apartment residential buildings.

The structure of the management company includes:

emergency dispatch service (ADS);

production and technical department (PTO);

planning and Economic Department;

passport service;

legal support department;

public relations department;

software department;

customer department

Housing Operations Directorate, which includes all directors and chief engineers of housing departments.

A solid technical base, experienced staff, as well as the trust of the population allow the management company to provide housing maintenance services in full and at a high level.

The Emergency Dispatch Service (ADS) provides round-the-clock emergency response and fulfills requests received from residents of buildings served by the Company. The ADS collects all information about emergency situations and the technical condition of engineering, elevator and other equipment serviced by Levoberezhye Management Company CJSC. The service has special vehicles, radio communications, and a supply of necessary materials at its disposal. All branches are equipped with tractors with special snow removal and sweeping equipment, and motorcycles for transporting welding equipment. In addition, the emergency service has an aerial platform, which is used to crown and trim trees, repair facade lighting, interpanel seams and slate roofs of residential buildings.

The dispatch services of the branches are equipped with modern computer technology, equipped with a special program, which made it possible to create a complete database in electronic form.

Production and technical department ( VET) supervises the quality of capital and current repairs, housing maintenance, conducts a survey of the housing stock, generates title lists and estimate documentation for upcoming major repairs. Employees of the department are developing action plans for sanitary cleaning and improvement, according to which housing departments carry out work to clean the surrounding areas and lawns of debris, snow, and crown trees and shrubs.

The Passport Service monitors population movements in the district and generates data for calculating payments. Receiving documents and issuing passports is only a small part of the work that department employees perform. The service issues certificates of family composition, documents for registration of inheritance, opens personal accounts, accepts documents for registration, as well as deregistration. All databases are presented in electronic form, which allows you to avoid queues and significantly save time on obtaining the required documents.

The Legal Support Department provides legal support and support for the organization’s activities, advises the population, and controls the procedure and legality of contractual relations between owners and resource supply organizations.

The software department provides support for the program for calculating and accounting payments for utility services, monthly data reconciliation, preparation of reporting forms, monitoring the condition of equipment and other types of work that provide the technical and information basis for the activities of the enterprise.

The Public Relations Department is responsible for maintaining feedback with homeowners, as well as with public organizations and institutions, conducting socially significant events, and ensuring information openness of the management organization. Department specialists meet with residents, resolve controversial situations, consider complaints and suggestions from the population, and cooperate with territorial public self-government committees.

The economic planning department includes the accounting department of housing departments, is responsible for maintaining the financial condition of each apartment building, carries out calculations for taxes, wages of employees, as well as settlements with resource supply organizations.

The financial condition of CJSC Management Company "Levoberezhye" depends on many factors, one of which is the correctly chosen scheme of financial flows. Currently, the current scheme of financial flows is organized not only in accordance with regulatory and legal documents, but also taking into account the professional preparedness of managers and their ability to work in market conditions.

The structure of CJSC Management Company "Levoberezhye" and the scheme of financial flows within the framework of an integral enterprise corrects the imbalance and equalizes the financial and economic situation of all housing departments, regardless of the characteristics of the housing stock.

The subscriber department of the enterprise calculates charges for the maintenance and repair of housing, utilities, generates and prints receipts, accepts payments from the public, prepares statements of claim to the court, as well as notifications of the presence of receivables, and enters into installment agreements for the repayment of debts.

Each apartment building is a complex complex of engineering communications and systems. It requires constant qualified maintenance and professional comprehensive management. An organized and thoughtful approach to housing maintenance allows you to avoid numerous everyday problems.

The main task of the management company CJSC Management Company "Levoberezhye" is to provide the population with high-quality housing and communal services.

The company strives to constantly improve the level of housing and communal services in Omsk. Ensures the technical condition of the equipment (including in terms of servicing intercoms), promptly responds to requests and requests from residents of the houses they service, and clearly controls the intended use of financial resources. This management company is responsible for the uninterrupted operation of utilities, the safety of common property, cleanliness in houses and surrounding areas, and resolves economic issues in a timely manner. All these measures make it possible to guarantee clients safe and comfortable living conditions, making Levoberezhye Management Company CJSC one of the most reputable management companies in Omsk.

The company carries out its activities based on the Housing Code of the Russian Federation. Relations between the enterprise and the owners of the premises are regulated by the apartment building management agreement. This document sets out the list of works and their cost, indicating the rights, obligations and responsibilities of the parties.

In the management company ZAO Management Company "Levoberezhye", the housing maintenance system is built in such a way as to satisfy the needs of any customers, spend money efficiently and carry out everything planned in strict accordance with the schedule.

The management company has been operating in the housing and communal services market in Omsk for eight years, based on the principles of mutually beneficial cooperation.

2.2 Analysis of main economic indicators

Each economic phenomenon, each process is often determined not by one isolated indicator, but by a whole complex of interrelated indicators. The main economic indicators of the activities of CJSC Management Company "Levoberezhye" are the volume of revenue, the cost of goods, works, services sold, profit, number of personnel, wage fund, costs per 1 ruble. revenue, profitability of sales.

We will analyze the financial and economic results of the activities of CJSC Management Company "Levoberezhye". Let's consider the dynamics of the most important indicators contained in the financial statements of the enterprise.

The purpose of analyzing economic indicators is to evaluate the results of all aspects of the organization’s activities, to reveal reserves for the use of material, financial and labor resources, as well as to prepare and improve the validity of strategic and current management decisions.

The table of the main economic indicators of the activities of CJSC Management Company "Levoberezhye" is presented in table. B.1 (Note: Appendix B Table 1).

As a result of the analysis of the main economic indicators of the enterprise, it was revealed that relative to 2012, the absolute increase in revenue in 2013 amounted to 6,783 thousand rubles, which is 11.9% of the increase, and in 2014 48,289 thousand rubles, which is 84.7% growth. This is due to the fact that the increase in gross profit relative to 2012 in 2013 amounted to 444 thousand rubles, which is 107.6%, and in 2014 - 543 thousand rubles, which is 9.3% growth. In addition, the cost of services increased, in 2013 the increase was 6,339 thousand rubles, which was 112.4%, and in 2014 47,746 thousand rubles, and 93.3% of the increase.

In addition to the increase in production costs, there was an increase in commercial expenses: in 2013, 1,084 thousand rubles, which amounted to 130.8%, and in 2014, commercial expenses doubled and amounted to 3,730 thousand rubles. Despite this, sales profits increased slightly. In 2013, the growth was 119 thousand rubles, which was 131.6%, in 2014 it was 124 thousand rubles, and a 33% increase. Net profit decreased in 2013 by 127 thousand rubles (-88.8%), and in 2014 by 129 thousand rubles (-90.2%). Profit before tax decreased in 2013 by 120 thousand rubles, and in 2014 by 87 thousand rubles. Based on this, we can conclude that, in general, the enterprise does not generate net profit in the required amount, since a large share is made up of costs and business expenses. During the analyzed period, the number of employees at the enterprise increased by 4 people.

The return on sales ratio over the past three years (2012, 2013, 2014) has had unstable dynamics. The growth in 2013 was 0.1%, and in 2014 there was a decrease in the coefficient by 0.2%. This indicates that the operation of the enterprise is unstable, the share of net profit in total revenue has decreased and the financial position of the enterprise has worsened, and the company needs to reconsider the policy of conducting core activities.

The dynamics of revenue from the sale of works and services of CJSC Management Company "Levoberezhye" is presented in Table 1.2

Table 1.2 - Dynamics of revenue from the sale of works and services of CJSC Management Company "Levoberezhye" for 2012-2014, thousand rubles.

		Absolute growth, rub.	Growth (decrease) rate, %
		Basic		Basic

The table shows how revenue has changed over 2 years. The revenue dynamics are clearly shown in Fig. 1.1.

Figure 1.1 - Revenue dynamics for 2012-2014

Let's consider the structure of revenue from the sale of works and services of CJSC Management Company "Levoberezhye" (see Table 1.3).

Table 1.3 - Structure of revenue from the sale of goods, products, works, services of CJSC Management Company "Levoberezhye", thousand rubles.

Based on table 1.3, in 2013, revenue from other services decreased by 7.6%, while the share of revenue from maintenance also increased by 7.6%. In 2014, the share of revenue from maintenance and repair and other services increased by 0.8% compared to 2013. In general, during the period the share of revenue from maintenance and repair increased by 8.4%. At the same time, the share of revenue from other services decreased by 8.4%. This suggests that the technical department. maintenance and repair is gaining momentum and increasing production capacity, while other services are losing their relevance.

The number of employees at the enterprise did not change in 2013; changes occurred only in 2014 after the staff was replenished by 4 people, Fig. 1.2

Figure 1.2 - Dynamics of the number of employees for 2012-2014. (persons)

With an increase in sales revenue, output per employee (see Table B.1) in 2013 compared to 2012 increased by 233.9 thousand rubles. In 2014, output per worker also increased and amounted to 3191.5 thousand rubles, which is by 991 thousand rubles. more than in 2013. The total change in output amounted to 1224.9 thousand rubles, i.e. 162.3%.

The enterprise is experiencing a stable increase in output per employee, which indicates an increase in production volumes, an increase in labor productivity, which in turn affects the increase in total revenue from the sale of goods and services. In addition, this indicates effective and high-quality personnel selection at the enterprise.

We will conduct a factor analysis of changes in revenue from the sale of works and services under the influence of such factors as the average number of employees and output per 1 employee, using the method of chain substitutions, the initial data for the analysis are presented in Table 1.4

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