Assessment of the economic efficiency of the enterprise and ways to improve it

graduate work

1.3 Factors affecting the economic efficiency of the enterprise

The basis of all economic indicators of the economic activity of the enterprise is the technical and organizational level of production, i.e. the quality of products and equipment used, the progressiveness of technological processes, the technical and energy equipment of labor, the degree of concentration, cooperation and combination, the duration of the production cycle and the rhythm of production, the level of organizational production and management. The technical side of production is not directly the subject of economic analysis. But economic indicators are studied in close interaction with production technology and its organization.

All phenomena and processes of economic activity of enterprises are interconnected, interdependent and conditional. Some of them are directly related, others indirectly. For example, the value of gross output is directly affected by such factors as the number of employees and the level of productivity of their labor. All other factors affect this indicator indirectly.

Each phenomenon can be considered as a cause and as a result. For example, labor productivity can be considered, on the one hand, as the cause of a change in the volume of production, the level of its cost, and on the other hand, as a result of a change in the degree of mechanization and automation of production, improvement in the organization of labor, etc.

Production efficiency is the most important qualitative characteristic of management at all levels. The economic efficiency of production is understood as the degree of use of production potential, which is revealed by the ratio of results and costs social production. The higher the result at the same costs, the faster it grows per unit cost of socially necessary labor, or the more less 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 an indicator of the activity of production in the distribution and processing of resources in order to produce goods. Efficiency can be measured through a coefficient - the ratio of output results to input resources or through the volume of output, its range.

The essence of the problem of increasing the economic efficiency of production is that for each unit of labor, material and financial resources to achieve a significant increase in the volume of production. This, ultimately, means an increase in labor productivity, which is the criterion for increasing production efficiency.

The need and possibility to improve production efficiency is determined both by a combination of constantly operating factors and by a number of features of the modern stage. economic development countries.

Each performance indicator depends on numerous and varied factors. The more detailed the influence of factors on the value of the effective indicator is studied, the more accurate results analysis and evaluation of the quality of enterprises. Hence, an important methodological issue in the analysis of economic activity is the study and measurement of the influence of factors on the magnitude of the studied economic indicators. Without a deep and comprehensive study of the factors, it is impossible to draw reasonable conclusions about the results of activities, identify production reserves, justify plans and management decisions.

The generalizing indicator is formed under the influence of well-defined economic and other factors. Factors are elements, causes affecting a given indicator or a number of indicators. In this understanding, economic factors, as well as economic categories reflected by indicators, are objective. From the point of view of the influence of factors on a given phenomenon or indicator, it is necessary to distinguish between factors of the first, second, ...., n-th orders. The difference between the concepts of "indicator" and "factor" is arbitrary, since almost every indicator can be considered as a factor of another indicator of a higher order and vice versa.

From objectively determined factors, it is necessary to distinguish subjective ways of influencing indicators, i.e. possible organizational and technical measures that can be used to influence the factors that determine this indicator.

Factors in economic analysis can be classified according to various signs. So, the factors can be general, i.e. affecting a number of indicators, or private, specific for each indicator. The generalizing nature of many factors is explained by the relationship and mutual conditionality that exist between individual indicators.

Based on the tasks of analyzing effective performance, it is important to classify factors, dividing them into internal (which, in turn, are divided into main and non-main) and external.

Internal main are the factors that determine the results of the enterprise. Internal minor factors, although they determine the work of the production team, are not directly related to the essence of the indicator under consideration: these are structural shifts in the composition of products, violations of economic and technological discipline. External factors are those that do not depend on the activities of the production team, but quantitatively determine the level of use of the production and financial resources of a given enterprise. It should be noted here that, for example, social factors may also be dependent on the activities of the production team, since they are included in the planning orbit social development enterprises. The same applies to natural and external economic conditions.

However, in many cases, with developed industrial relations and relations, the performance of each enterprise is largely influenced by the activities of other enterprises, for example, the uniformity and timeliness of the supply of goods, their quality, cost, market conditions, inflationary processes, etc.

Quite often, the results of the work of enterprises are reflected in changes in the branch of specialization and industrial cooperation. These factors are external. They do not characterize the efforts of this team, but their study allows us to more accurately determine the degree of impact internal causes and thereby more fully reveal the internal reserves of production.

For a correct assessment of the activities of enterprises, the factors must also be divided into objective and subjective. Objective ones do not depend on the will and desires of people, for example, a natural disaster. Unlike objective, subjective causes depend on the activities of individuals, enterprises, organizations and institutions.

Factors can also be divided into general and specific. General factors include factors that operate in all sectors of the economy. Specific are those that operate in a particular sector of the economy or enterprise. Such a division of factors makes it possible to more fully take into account the characteristics of individual enterprises and branches of production and to make a more accurate assessment of their activities.

According to the period of influence on the results of production, factors are fixed and variable. Constant factors influence the phenomenon under study continuously throughout the entire time. The impact of variable factors manifests itself periodically, for example, the development new technology, new types of products, new technology production.

Of great importance for assessing the activities of enterprises is the division of factors into intensive and extensive. Extensive factors include those that are associated with a quantitative, rather than a qualitative, increase in the effective indicator. Intensive factors characterize the degree of effort, labor intensity in the production process.

If the analysis aims to measure the impact of each factor on the results of economic activity, then they are divided into quantitative and qualitative, complex and simple, direct and indirect, measurable and immeasurable.

Factors that express the quantitative certainty of phenomena (the number of workers, equipment, etc.) are considered quantitative. Qualitative factors determine the internal qualities, features and characteristics of the objects under study (labor productivity, etc.).

Most of the factors studied in the analysis consist of several elements. However, there are also those that are not decomposed into component parts. In this regard, the factors are divided into complex (complex) simple (elemental). An example of a complex factor is labor productivity, and a simple one is the number of working days in the reporting period.

As already mentioned, some factors have a direct impact on the performance indicator, others indirectly. Depending on this, factors of the first, second, third and subsequent levels of subordination are distinguished. The first level factors are those that directly affect the performance indicator. Factors that determine the performance indicator indirectly, with the help of first-level factors, are called second-level factors, etc. The number of days worked by one employee and the average daily output are second-level factors relative to gross output. The factors of the third order include the length of the working day and the average hourly output.

The classification of factors, based on the analysis of the enterprise's activities as self-supporting objects, and the improvement of the methodology for their analysis allow us to solve an important problem - to clear the main indicators from the influence of external and secondary factors so that the indicators adopted to assess the effectiveness of the enterprise and determine the level of material incentives are better reflected their own achievements of the labor collectives of enterprises.

The creative value of the complex classification of factors lies in the fact that on its basis it is possible to model economic activity, carry out a comprehensive search for on-farm reserves in order to increase production efficiency.

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The concept and essence of the enterprise. Main characteristics and classification of enterprises

Company is the subject entrepreneurial activity who, at his own risk, independent activity aimed at the systematic extraction of profit from the use of property, the sale of goods, the performance of work or the indication of services and which is registered in this capacity in the prescribed manner.

Characteristic: 1) production and technical unity is determined by a complex of means of production that has technological unity and the relationship of individual stages technological process. As a result of the use of these funds at the enterprise, raw materials and materials are converted into finished products. 2) organizational unity, determined by the presence of a single team and a single leadership, which is reflected in the general and organizational structure enterprises. 3) economic unity, determined by the commonality of economic results of work. 4) social unity, characterized by the fact that an enterprise is primarily a team of people of various qualifications, connected by certain ties and interests. At the same time, the most important task of the enterprise is: paying employees a fair salary, creating norms for work and rest, creating opportunities for professional growth.

The company is classified according to various criteria: 1) by industry and subject specialization. Industrial enterprises stand out: a) in terms of output; b) clothes and shoes; c) machine building. 2) agricultural enterprises: a) for growing grain; b) vegetables; d) livestock. 3) transport industry enterprises. 4) transport enterprises.

By production structure: -highly specialized enterprises; - a lot of specialized products are produced a wide range; Combined enterprises are enterprises in which one type of raw material or finished product is converted in parallel successively into others, and then into a third.

According to the power of the production potential: small, medium, large. To determine the group, one must take into account the following signs: - cost of fixed production assets; -number.

By the nature of the consumed raw materials: mining enterprise; - enterprise processing industry.

By the scale of production of the same type of product: mass, serial, individual.

Hours of operation during the year: year-round, seasonal.

By organizational and legal forms.

Enterprise resources. Features of enterprise resources and their assessment

Enterprise Resources is a set of material and financial resources that can potentially be used in the process of creating goods, services and other values.

Enterprise resources are classified into five groups:
- natural - potentially suitable for use in production natural forces and substances, among which there are inexhaustible and exhaustible;
- material - all the means of production created by man, which are the result of production;
- labor - the population of working age;
- intellectual and informational - an intellectual product and information created by the creative work of a person and used directly in the production process and in the process of making managerial decisions;
- financial - cash, which are allocated for the organization of the production of the product and its implementation. Financial resources play a special role. In practice, there are long-term financial resources in the form of fixed assets and short-term financial resources.

Features of resource markets are associated with their scarcity, limited volume of production and supply of resources. Society is not able to produce, therefore, and consume such a volume of goods and services as we would like. In this regard, the demand for them is stable. Resource markets are characterized by concentration, which makes the phenomenon of monopsony (a single buyer) or oligopoly (a small number of buyers) typical.

Since resources are bought and sold, they have a price. Being the result of the interaction of supply and demand, the price reflects all the features of resource markets, both general - for all types, and specific - for each of them.

The price of resources is formed under the influence of supply and demand. A direct relationship between the price of resources and the volume actually available is shown by the supply of resources: it is in the interests of resource owners to sell them for more high price. The demand for resources reflects the inverse relationship between price and quantity demanded: if the price rises, firms will either buy fewer resources or replace them with cheaper ones.

Factors affecting the efficiency of the enterprise

1. All factors can be combined into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activities of the enterprise, and negative - vice versa.
Depending on the place of occurrence, all factors can be classified into internal and external. Internal factors depend on the activities of the enterprise itself, that is, the enterprise itself generates them.
2. Groups of internal factors:
related to the personality of the leader, as well as the ability of his team to manage the enterprise in market conditions;
associated with the acceleration of scientific and technical progress, with the innovation policy of the enterprise;
related to the improvement of the organization of production and labor, enterprise management;
related to the organizational and legal form of management;
associated with the creation of a favorable socio-psychological climate in the team;
related to the specifics of production and industry;
related to the quality and competitiveness of products, cost management and pricing policy;
related to depreciation and investment policy. In addition, all internal factors can be divided into objective
and subjective. Objective - these are factors, the occurrence of which does not depend on the subject of management. Subjective factors make up the vast majority, they are completely dependent on the subject of management and should always be in the field of view and analysis.
3. The efficiency of the enterprise in market conditions largely depends on external factors which can be classified into the following groups:
associated with changes in the domestic and world market conditions. This is mainly manifested in changes in supply and demand, as well as in price fluctuations;
associated with changes in the political situation both within the country and internationally;
associated with inflationary processes;
related to the activities of the state.
4. In modern conditions It is the state that determines the efficiency of Russian enterprises. First of all, this is the creation of a civilized market and the rules of the game in this market (that is, the creation of a legal framework), ensuring the proper law and order in the country and its national security, stabilizing the economy, providing social protection and social guarantees for workers and citizens, protecting competition, developing, adopting and organization of the implementation of economic legislation.

In general, they are determined by comparing the volume of all funds of the enterprise and the total result of its activities.

These metrics include:

• S - costs per unit of products sold;
• U - total costs;
• Q is the volume of products sold.

4. Profitability of production

R = P / F

• P - profitability of production;
• П - profit;
• F - the average annual cost of fixed and working capital.

The most general indicator is the profitability of all capital, which reflects the profit of the enterprise per one ruble of funds (all types of enterprise resources in monetary terms, regardless of their source). This indicator is also called the rate of return on funds.

Factors affecting the effective functioning of the enterprise

In a market economy, the efficiency of the enterprise various factors influence, which are classified according to certain criteria. Depending on the direction of action, they can be divided into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activities of the enterprise, negative - on the contrary.

Factors affecting the effective functioning of the enterprise:

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

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

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

Reserves for improving the efficiency of the enterprise

Reserve amounts can be defined as the difference between the possible and actually achieved values ​​of economic performance indicators.

Types of reserves

On the basis of dependence on the activities of the analyzed organization, we can distinguish domestic(on-farm) and external reserves. A main attention given to search internal reserves. These are, first of all, reserves in parts, reserves in parts, reserves in parts.

Internal reserves

Internal reserves can be subdivided into extensive and intense.

Extensive reserves represent an increase in the volume of resources used in the production process (labor resources, fixed assets, materials), as well as an increase in the time of use of labor resources and fixed assets, and in addition, the elimination of the causes of unproductive use of all these types of resources.

intensive reserves are that an organization can produce a larger volume of products with the same amount of resources used, or produce the same volume of products with a smaller amount of resources used. The main direction of the use of intensive reserves is the use of the achievements of scientific and technological progress. As a result of this, there is a qualitative improvement in the used fixed assets, materials, improvement of the characteristics of personnel, an increase in the level of technology used, as well as the organization of production, etc. In addition, scientific and technological progress also implies an increase in the level of product quality, its progressiveness, an increase in the degree of mechanization and automation of production processes, an increase in the technical and energy equipment of labor, etc.

These are the main types of on-farm reserves that can take place in the analyzed organization. Specifically, these reserves and the ways of their mobilization are reflected in the plans of organizational and technical measures.

External reserves

Along with the internal ones, there are also external reserves to improve the efficiency of organizations.

External reserves can be subdivided into national economic, sectoral and regional. External reserves include the redistribution of allocated funds between individual sectors of the economy or industry, as well as between certain regions of the country.

Reserves are divided into separate. There are reserves for increasing output and sales of products, reserves for improving the use of certain types of production resources (labor resources, fixed assets, materials)

Depending on the term, during which the identified reserves can be mobilized, that is, used, there are two main types of reserves: current and prospective. Current reserves can be mobilized within one year. Prospective reserves can only be used in long term i.e. over a period of more than one year.

According to the number of times of use identified reserves can be divided into two types - single use reserves and reusable reserves.

Depending on the possibilities of identifying reserves the latter can be classified as explicit and hidden (latent). The first type includes the elimination of the causes of various unplanned losses and cost overruns. Hidden reserves, as they say, do not lie on the surface, like explicit reserves. They can be established only with a detailed analysis, using the methods of comparing the indicators of the organization under study with the data of other organizations, as well as the methods of functional cost analysis.

Depending on the internal nature of the reserves they can be subdivided into extensive(quantitative) and intense(quality).

For example, reserves for increasing the time worked by workers are quantitative extensive reserves for increasing labor productivity, and ways to reduce the labor intensity of manufactured products are qualitative, intensive reserves.

Reserves can also be subdivided by structure into simple and complex. For example, an increase in shift work of equipment can be classified as simple reserves, and a decrease in the time spent on equipment to produce a unit of output can be classified as complex reserves.

Depending on the nature of the impact of mobilized reserves on the relevant economic indicators, we can distinguish reserves of direct and indirect action. Thus, the introduction of new technology directly affects, and the improvement of housing and cultural and living conditions of workers - indirectly.

Depending on the possibility of quantitative measurement of the impact of the reserves used on the general economic indicators of the organization's activities, reserves can be classified into quantifiable and non-quantifiable. Most reserves should be attributed to the first type. An example of the second type of reserves can be measures to improve the socio-economic level, the quality of life of employees of organizations.

According to the methods of calculation, reserves can be divided into reserves for improving the use of specific types of production resources and the so-called complete reserves. The latter represent the minimum amount from the following groups of reserves: for labor resources, for fixed assets, for material resources. The fact is that in this minimum amount there will be enough reserves for all three types of production resources and, consequently, it will be possible to produce an additional volume of products from these saved resources.

“The problem with most organizations is not something
what they know little, and what they do not know,
what exactly they know."

K. Nordström, J. Ridderstrale

Increasing the efficiency of activities - and, as a result, the competitiveness of companies - is a task on the solution of which the success of development in a market economy depends. Measuring and analyzing efficiency is important for making informed management decisions at all levels of the economy.

The concept of efficiency discussed in this material is of a generalized, universal nature and is applicable to any organization, whether industrial enterprise; a company operating in the service sector; state institution.

Organization as a system

Any organization in a competitive environment is an open organization operating in an external environment; it interacts with consumers, suppliers, competitors, legislative and public organizations. An organization, like every element of its external environment, has its own interests. Inevitably, there is a need to harmonize them, and it is important for an organization to act with all interested parties in mind and be socially focused on the results of its activities. Under these conditions, such concepts as partnership, a strategy focused on the “winning of each” of the parties, become extremely important.

Exceptional value acquires the integrity of the system - as a fundamental principle of modern management. “None of the structural elements of the organization, none of the divisions have value in themselves. They are important only in the aggregate, as an integrated whole. Therefore, from the point of view of efficiency, the organization should be considered in various aspects of its functioning, in the relationship and interdependence of its components. It is important to bear in mind that improving efficiency in some separate element system without considering the consequences for others can be detrimental to the system as a whole.

At systems approach to the organization a significant place is given to the philosophy of management, based on the involvement of personnel in decision-making processes, to participate in management. This philosophy, characteristic of most large companies world, includes the following components:

• The effectiveness of the company's activities, among other things, is determined by the quality of resources, the creation of such an atmosphere of respect and interest, and support for creative initiative. Human resources come to the fore and are its main value.
• Competitive struggle is becoming more and more a struggle not of resources, but of strategies. Companies are increasingly investing in building core competencies and ensuring development prospects. An important role is played by the innovative potential of the company, the ability to develop more effective strategies and constantly develop, updating the structure and leading business processes in response to the challenges of the external environment.
• Great importance is attached to teamwork, group work; as opposed to individualism. Accordingly, the issue of decentralization of powers and delegation of responsibility to lower levels of management, the rejection of an exclusively authoritarian style of management, the interest of the company's top management in improving the efficiency of the group's work are being considered.
• Revision of traditional personnel remuneration systems, introduction of schemes for employees to receive a share of the company's profits received by improving the efficiency of current activities.
• The organization is built as a dynamic system for which change is an integral element of development. The success of the change depends on the degree of involvement and motivation of the staff.

The sustainability of positive change is becoming more important aspect strategies for the development of companies, while efficiency is one of the indicators of its activities.

Effectiveness factors

Efficiency is a measure of both economy and efficiency in the use of resources—labor, capital, land, materials, energy, time, information, and so on. - in the production of goods and services that meet the needs and requirements of consumers. Its measurement can stimulate the improvement of the company's current activities, implementation and operation can increase labor productivity by 5-10% without introducing additional organizational changes. Performance indicators help to set realistic goals and milestones for diagnosing activities in the development process of the organization.

All companies have a structure that reflects different functions, types of products or areas of specialization. Target specialization shows who exactly and what part of the organization can effectively influence each resource. In order to make informed management decisions in the field of improving performance, it is extremely important to classify all efficiency factors into groups and subgroups. This will allow you to find out the "weight" and priority of each of them, as well as to determine the responsible persons and organizational units in the company.

Modern organizations can have multi-aspect tasks and strategies for their implementation, which means that the classification of production efficiency factors should also be multi-aspect and correspond as much as possible to the structure of the organization and / or the product manufacturing cycle. This alignment can be achieved: by a more accurate classification of factors and by changing the structures of the organization in order to best use these factors. In management theory, there are different models classification of efficiency factors.

One of the efficiency factors classification models helps to divide the factors into external ones: in terms of customer service and satisfaction of demand, as well as internal ones - increasing the efficiency and productivity of the company. External factors - those that in the short term cannot be controlled or influenced by the management of the enterprise, and internal - those that are under the control of the management of the enterprise and which it should influence; it is important to know and understand the meaning and ways of interaction of external and internal factors.

A study conducted by the consulting firm McKinsey determined that 85% of the quantitative parameters that affect the performance of global companies are internal and are under the control of management, and only 15% are external factors that are beyond its control. However, even if the enterprise is not able to manage external factors, they should be of interest to its management: understanding external factors can stimulate certain actions aimed at changing the behavior of the enterprise and the efficiency of its functioning in the long term.

Consider general groups factors that should be studied first of all are factors related to the external and internal environment of the company that affect the efficiency of the enterprise as a whole.

Let us consider in more detail each of the groups of factors.

Internal efficiency factors

1. Factors related to the production process

The manufacturing process is a complex system. Improving efficiency depends on how successfully we identify and use the main factors of the system.

Based on the input-output model, the main logically sequential elements of any production process are production efficiency factors, which can be divided into four groups:

• input to the process (factors related to inputs);
• process (transformation of input resources into finished products);
• result (products and services intended for sale);
• feedback (measurement of results).

These groups of factors must be well balanced and coordinated. Feedback (in our case, the measurement and analysis of performance) gives best criteria assessment of the balance and coordination of factors affecting the process and its results.

If the company's management learns to plan and use in practice effective systems for stimulating factors associated with the production process, then a significant increase in production efficiency will be an invariable result.

Feedback can be seen as a means of measuring and controlling the performance of a company. At the enterprise level, it is necessary to control the ratio of costs for the acquisition of initial resources and the cost of finished products. This measurement takes into account the conditions for doing business, the price level, the production specialization of the company, the degree of state intervention in the economy, etc. The use of performance measurement results is important in order to make effective management decisions.

A systematic analysis of the efficiency and profitability of the company's activities allows you to track the dynamics of the company's profit depending on changes in the efficiency of its activities.

At the same time, the task of the company's management is to assess those factors that affect the performance and take appropriate measures to use them to their advantage.

2. Factors related to inputs

This group of factors is especially important, since it most fully corresponds to private indicators of production efficiency, such as labor productivity and capital productivity. Analysis of the ratio of capital / labor and efficiency provides important information for making managerial decisions in the field of improving the quality and possible combination resources and how to use them.

Increasing the performance indicators of companies largely depends on optimal choice raw materials and materials for the production of their own products. Material output (output of products per unit of consumed raw materials or energy carriers) depends on their correct choice, includes such indicators as quantity, assortment, quality, market price; it also requires constant attention to optimizing inventory, reducing overhead costs and conserving energy resources.

Technological innovations represent the most important source of growth in production efficiency. Increasing the level of automation and application information technologies will help the company achieve business transparency for managers and owners of companies, increase the efficiency of managerial decision-making, increase the output of goods and services, improve quality, introduce new marketing methods, etc.

The human factor is the leading resource in terms of improving the efficiency of the company. Consequently, companies are interested in hiring a well-educated, skilled and professionally trained workforce, which will minimize the cost of in-house training.

3. Factors related to output

In this case, we consider products from the point of view of consumer value for buyers. The combination of scientific research, marketing and sales becomes the most important factor Efficiency: Having a product in the right place, at the right time and at the right price determines its value to the consumer.

The key performance factors at the product release stage should be taken into account by company management, especially when designing marketing and sales, in order to increase market penetration and improve the promotion of products to the consumer. It is important for the company's management to take into account the feedback from the consumer, and immediately respond to the information received, responding to any changes in the market environment, thereby contributing to increased efficiency in the long term.

4. Other beneficial factors

In many cases, other possible classifications of production efficiency factors are useful, for example:

• factors that positively affect efficiency;
• factors that negatively affect efficiency (these are often called barriers to improving efficiency).

Management decisions are aimed at strengthening the impact of positive factors (such as interest, enthusiasm, availability of technology, etc.) and eliminating or reducing the impact of barriers to growth in efficiency (for example, resistance to change, security risks, low staff motivation, shortage of skilled labor, etc.). This process often begins with brainstorming and listing barriers and challenges to performance improvement.

External efficiency factors

External efficiency factors are macroeconomic efficiency factors that either accelerate its growth or hinder it. It is well known that the performance of a company depends to a large extent on external economic, social, political and other infrastructure-related conditions that affect the efficiency and decision-making process of the company's management. External factors should be recognized and taken into account by the management of companies when making strategic and operational decisions. What is outside the control of individual companies in the short term may be controlled at higher levels. public structures and government institutions.

1. Loop business activity and structural changes

The most important structural changes in the external environment are changes in the economy and demography. With structural changes in the economy associated with changes in employment patterns, capital structure, technology, economies of scale, and competitiveness. Another historically significant structural change in the economy was the shift from industry to services—trade, finance, insurance, real estate, business and individual services, and so on.

Changes in the capital structure, relative capital intensity, age and type of fixed assets - affect efficiency. The increase in capital depends on savings and investments. The age of fixed assets has an impact on the introduction of innovations and depends on technological change embodied in the means of production. However, above-average capital expenditure per worker will not necessarily increase output per worker.

Competitiveness affects the efficiency of the economy as a whole and of an individual company in particular. In the manufacturing sector, it is often associated with the ability and ability of entrepreneurs to develop, produce and sell in their markets products whose prices and quality are more attractive than those offered by competitors.

Social and demographic changes. Structural changes in the composition of the personnel of companies are both demographic and social. For example:

• the improvement of world health has led to a reduction in the number of diseases, an increase in life expectancy and an increased vitality of the population;
• in Russia, workers have to compete not only with each other, but also with the influx of labor from other regions and CIS countries;
• under the pressure of economic circumstances, some older people may decide not to leave their jobs;
• the unemployment rate can also rise due to the influx more young people into the labor market.

2. Resources

The most important resources are labor force, land, raw materials and energy carriers.

An important source of company growth are people with their qualifications, education level, vocational training attitude to work, motivation and desire for development. Land is another primary resource and its use must be properly managed. The cost of land in cities affects the efficiency of its use, as well as industrial and residential architecture. The sharp rise in prices for raw materials and energy carriers that has occurred in the past decade has become one of the reasons for the decline in economic growth rates. Much of the investment made in this decade had little to do with improving production efficiency and was designed to retool the economy to accommodate higher energy prices.

Commodity prices are also subject to fluctuations. As rich and easily accessible deposits of mineral raw materials are depleted, it is necessary to move on to the development of deposits with a lower grade of ores located in more inaccessible areas, which entails an increase in the capital and labor intensity of production processes. That will negatively affect the growth rate of the efficiency of the extractive industry.

As the cost of materials rises, it becomes more and more obvious economic expediency their recovery, reuse and recycling. From the point of view of the long-term interests of society, this approach is aimed at maintaining high quality natural environment human habitat, in which environmental issues play a significant role.

3. The role of the state. government policy

Many structural changes that affect the performance of companies are the result of relevant laws, regulations or government institutional practices. In addition, it is extremely important effective work bodies themselves government controlled. While government control and intervention are necessary, they are only effective if they are applied with care and a certain amount of flexibility. Increasing competition, rapid technology change, budget deficits, and the inefficiency of state-owned companies have prompted many governments to use corrective measures, including deregulation and privatization of enterprises, and a move towards greater reliance on market forces.

Since efficiency depends on many factors that are or are beyond the control of an individual company or sector of the economy, it is extremely important that there are such economic, social, political, legal and organizational conditions that would contribute to its improvement. These factors are interrelated, the development and implementation of a single regional or state program to improve efficiency can have a catalytic effect on similar programs at the level of specific companies.

Within the framework of these programs, it is advisable to consider a number of issues, such as:

• development of new systems and methods for determining the effectiveness of activities, collection of information and processing of statistical data;
• conducting applied research;
• preparation of expert assessments at the request of companies;
• comparison of intercompany and intersectoral performance indicators;
• implementation of real projects and consulting on the efficiency of companies;
• provision of services in the field of training and retraining of company personnel.

Companies work today and now, and efficiency issues concern them in the current and strategic mode, therefore, it is important for company leaders to develop and implement a system of performance evaluation criteria. The presence of such a system will allow the company to create and control an adequate strategy for the development of the company.

The most important characteristic of the functioning and performance of any organization is its economic efficiency. Currently, there is a wide variety of factors affecting the economic efficiency of the organization, which can be generally classified into internal and external. The article proposes an extended classification of factors influencing the economic efficiency of an organization. The classification of factors allows you to structure the work of the enterprise and specify it. weak sides. The market is constantly evolving, so the company needs to improve its work in order to be competitive.

Efficiency is the result rational use organization resources: labor, capital, land, materials, energy, time, information, etc., which, in the production of goods and services, satisfy the needs and requirements of consumers. Performance measurement helps to set realistic goals and milestones for diagnosing activities in the development of the organization.

All companies have a certain specialization, structure and range of products. To improve the efficiency of activities and make informed management decisions in a given area, it is important to classify all efficiency factors. This will make it possible to find out the "weight" and priority of each of them, as well as to determine the circle of responsible persons and structural divisions companies.

Exist various classifications efficiency factors that reflect the multidimensionality of tasks, and also correspond to the structure and cycle of product manufacturing. A general idea of ​​the scale of influence of factors on the economic efficiency of the organization is given by the classification of factors, which provides for their division into internal and external. This is the most common classification, which is described by many authors: Kucherova E.N., Shishkova E.E., Kovan S.E., Babushkina E.A. and etc.

The consulting firm McKinsey, based on the results of a study, determined that 85% of the quantitative parameters that affect the performance of global companies are internal and only 15% are external factors.

Internal factors are under the control of the management of the organization, which can influence them. These factors include (Fig. 1):

• material and technical (the use of progressive objects of labor, the use of productive technological equipment, the modernization and reconstruction of the material and technical base of production);
• organizational and managerial (development of new, advanced types of products and services, development of strategies and tactics for the development of the organization, information support for decision-making processes);
• economic factors (financial planning of the enterprise, analysis and search for internal reserves for profit growth, economic incentives for production, tax planning);
• social factors (improving the skills of employees, improving working conditions, organizing health improvement and recreation for employees).

Fig.1. Internal Factors Affecting Organizational Performance

External factors cannot be controlled or influenced by the management of the organization, but they quantify the level of use of the production and financial resources of the organization. External factors include (Fig. 2):

• market and economic factors or economic (diversification of the enterprise, increasing the competitiveness of products and services, organization effective advertising new types of products, the level of development of foreign economic relations, changes in tariffs and prices for supplied products and services as a result of inflation);
• economic, legal and administrative factors (taxation system, legal acts, resolutions and regulations governing the activities of the organization, state regulation tariffs and prices);
• social and cultural factors that shape the way of life, work, consumption and have a significant impact on almost all organizations. New trends change the type of consumer and, accordingly, cause the need for other goods and services, defining new strategies for the development of the organization;
• technological factors. Revolutionary technological changes and discoveries of recent decades, such as robotic production, penetration into everyday life human computers, the creation of new types of communication, transport and much more, present great opportunities and at the same time serious threats, the impact of which managers must be aware of and evaluate.

Fig.2. External factors affecting the effectiveness of the organization

Identification of the degree of influence of external factors can stimulate certain actions aimed at changing the behavior of the organization and improving the efficiency of its functioning in the long term. In addition, factors can be classified according to the direction of action, and depending on this, they can be combined into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activities of the enterprise, negative - on the contrary.

Over time, both external and internal factors have a diverse impact on the activities of the organization, but the classification features and the constituent elements of this classification undergo changes. There is a complication and the allocation of narrower areas of influence of factors on the activities of the organization. In our opinion, it is necessary to single out a subclassification related to both external and internal factors, the use of which will allow us to determine which factors have reached their maximum in terms of competitive advantage, and which new factors are coming to the fore.

Thus, taking into account current economic trends, it is necessary to highlight, from the point of view of the author, the following factors that affect the economic efficiency of the organization: - fundamental, - operational; - innovative (Fig. 3):

1) fundamental factors - labor (labor force), capital (property), land, resources related to the main factors economic activity which are always important and relevant;

2) operating factors - factors that have the greatest impact at a given time and allow the organization to achieve competitive advantage in accordance with current trends its development. Such factors include: the use of IT technologies (information networks, on-line business systems, information databases), modern achievements in new scientific areas - logistics, qualimetry, engineering, etc.;

3) innovative factors are the factors of change that set the vector of development in the future. For example, CSR (corporate social responsibility), microelectronics and robotics.

Fig.3. Extended classification of factors affecting the effectiveness of the organization

The dynamism of the influence of factors on the efficiency of the organization, presented in the classification, lies in the fact that operational factors can turn over time into fundamental ones, and innovative ones into operational ones, in connection with this, the groups are closely interconnected. The time lag of each factor is different. For example, logistics began its development as a science in the 20th century, when it was an innovative factor. At present, an undeveloped logistics system greatly slows down the work of the enterprise, and it immediately loses its competitive positions On the market. So modern organizations pay great attention to the creation of an effective logistics system - this is an operational factor. On average, the stages of development of logistics last for 20 years, i.e. an organization every 20 years can gain more competitive advantages through the use of new logistics functions.

The situation is different with IT-technologies. Information is a commodity, it is a means and an object of labor. Information is present at every stage of activity, in any organization, in any direction of its development. Scientific and technological progress is developing at a rapid pace, on average, the stages of its development can be divided into 10 years. But if we talk about the production of computer technologies and gadgets, then the model range is updated every year. At present, it is difficult to imagine the functioning of an organization without the use of information technology, so we can talk about the transition of this parameter into fundamental factors. Currently, all organizations are interested in high data processing speed, information protection and ease of provision - the technology park is constantly updated and all organizations are interested in this at the moment.

Thus, the proposed classification makes it possible to single out priority areas of an organization's activities in order to achieve competitive advantages in accordance with modern trends in its development.

Literature

1. Babushkina E.A. Company performance management [Electronic resource] / E.A. Babushkin. Access mode - http://www.cfin.ru/management/strategy/competit/efficiency_factors.shtml

2. Zub A.T. Strategic management: theory and practice: textbook. allowance for universities / A.T. Tooth. - M.: ID "FORUM", INFRA-M, 2010. -415 p.

3. The history of the emergence and development of logistics [Electronic resource] / Access mode - http: //logisticstime.com/istoya/istoriya-logistiki.

4. History of information technology development [Electronic resource] / Access mode - http: //evolutsia.com/content/view/2126/21.