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Organization theory. Lecture notes: briefly, the most important

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Table of contents

1. General concepts of the theory of organization (The essence of the enterprise, its features and functions. The concept of the company: its features and functions. Basic concepts of the company. Organizational forms of the enterprise. Internal environment of the enterprise. External environment of the enterprise. Corporate culture. Enterprise management strategy. Small business in Russia)
2. Economic characteristics of the structure of the enterprise (Affiliation of the enterprise to the industry. Specialization, cooperation, combination and concentration of production. Production structure and types of organization of production)
3. Economics of fixed and working capital (The concept of fixed assets, classification. Methods for estimating fixed assets, their balance and indicators of movement and use. The concept of depreciation. The concept of depreciation and its rate. Methods for calculating depreciation. Accelerated depreciation and the problem of updating fixed capital in Russia. The concept of working capital and their structure. Inventories, ways to reduce inventories. Indicators of the use of working capital)
4. Equipment economics (Power and working machines. Available equipment. Classification of equipment, power and its types. Indicators of equipment use and the structure of the calendar fund of equipment operation time)
5. Organization and regulation of labor (The concepts of labor and labor force. The movement of labor force. The total number of employees of the enterprise. Composition of employees of the organization. Organization of labor and labor standards. The concept of working time: its norms, the calendar fund of working time. Loss of working time, methods for studying the loss of a worker time)
6. Labor productivity and output (The concept of labor productivity and its indicators. Factors of growth in labor productivity. Reserves for the growth of labor productivity. The concept of products, their types and stages of readiness. Accounting for products. Product indicators, coefficients of its output. Commodity policy of the company. Quality of work and quality products, certification. Indicators of the quality of work and product quality. Quality as a factor in increasing competitiveness)
7. Organization and forms of remuneration (The concept of wages. Systems, types and functions of wages. Differentiation of wages. Problems of formation of wages in Russia. Wage Fund, indicators of the average level of wages. The concept of the tariff system, its composition. Time and piecework forms wages. Motivation of labor and its theory)
8. Logistics support of the organization (The concept of logistics: functions, forms. Plan of logistics. Methods for determining the need for logistics. Organization of operational work on logistics)
9. Production costs (The concept of costs and their classification. Types of organization costs. Production cost, its types. Calculation, grouping costs by expense items. Cost planning: absolute and relative indicators of production costs)
10. Profit and profitability (The concept of profit, its functions. Types of profit. Sources of economic profit)
11. Risks, insurance, advertising (The essence of risks and their types. The need for insurance. The functions of insurance. The concept of advertising, its principles. Problems of advertising effectiveness. Positive and negative aspects of advertising. The concept of marketing, its principles)
12. Management in the organization (Management is the basis of a successful organization. Ways of adapting the organization to the external environment. Management ethics and social responsibility of the organization. Strategic management. Strategic planning in the organization. Competitive strategies of the organization. Power and leadership in the organization. Personnel management of the organization. Management of changes in the organization The concept of organizational development)

LECTURE No. 1. General concepts of organization theory

1. The essence of the enterprise, its features and functions

Company - is an independent economic entity created by an entrepreneur or a group of entrepreneurs for the production of market goods and services in order to obtain profit, market share and meet the needs of economic entities. In addition, the enterprise ensures the effective functioning of the company, since one way or another it fulfills its orders. In other words, the structure of the company may include several enterprises in which it conducts economic activities.

Among the main features of the enterprise are the following.

1. Organizational unity implies, first of all, a well-coordinated mechanism of activity that allows you to function effectively within the framework of a market economy. In addition, it is extremely important to have organized and highly qualified employees at the enterprise, on which the success of the enterprise in the market as a whole depends.

2. Any enterprise must have a set of necessary resources available, through which the production of specified goods and services will be carried out, these are:

1) natural resources, which, being the primary source of production, are transformed into finished goods during processing;

2) material resources, primarily capital. It can be either own or rented. Investments finance production, so the enterprise must be attractive from an economic point of view;

3) labor resources, perhaps, are the most important factor of production in the enterprise. The number of personnel, its composition, the movement of the labor force, the level of education, work experience, qualifications - all this together characterizes the labor complex of the enterprise;

4) entrepreneurial resource, or the ability to entrepreneurship. This means that the head of the enterprise must have certain skills, experience and personal abilities to manage the enterprise and conduct business in general.

3. Each enterprise owns separate property. In addition, it is extremely important to have economic independence. Thus, the enterprise "itself" determines what to produce, where and in what quantities.

4. Economic responsibility of the enterprise - the obligation to answer for all obligations to investors, creditors and consumers.

5. In economic circulation, the enterprise acts on its own behalf, since it has its own balance sheet, business plan, and bank account.

Enterprise tasks:

1) stable profit, which makes it possible to further develop and transform, introduce technologies and use new production methods;

2) providing the consumer with quality products and in sufficient quantity. The most important thing is that in the market of goods and services, one way or another, there should be a balance of supply and demand, so that the enterprise fully and completely satisfies consumer demand;

3) providing personnel with timely and decent wages. In addition, there should be a system of allowances, bonuses, and there should be an opportunity for professional growth, which in itself stimulates employees to achieve high results. The enterprise must also provide favorable working conditions for its employees.

From the point of view of the ethics of the organization, any enterprise should be responsible for the state of the environment and strive to reduce the level of harmful effects.

The company needs a strict control system to prevent supply disruptions, defective products and production failures.

2. The concept of a firm: its features and functions

The company is an independent economic entity engaged in commercial and industrial activities and possessing separate property. The company - the concept is broad, since it is an organization that owns an enterprise and conducts its production and economic activities on it.

The firm has the following features:

1) is an economically separate, independent economic unit;

2) legally registered and relatively independent in this regard: it has its own budget, charter and business plan;

3) is a kind of intermediary in production;

4) any firm independently makes all decisions related to its functioning, so we can talk about its production and commercial independence;

5) the company's goals are profit making and cost minimization.

But there are firms that conduct non-price competition and have such goals as:

1) increase in sales volume and increase in own market share, as well as maximum control over pricing and consumer demand;

2) maintaining the state of employees. Striving for this, the company's management raises wages, improves working conditions, makes transfer payments, that is, stimulates the individual result of the worker;

3) survival in a crisis economy. Inflationary expectations give rise to a desire to create new strategic methods of development. In accordance with this, in modern organizations it is advisable to have a strategic planning department that develops a set of measures to achieve the ultimate goals of the company;

4) production of qualitatively new goods and their promotion to the market. The introduction of the latest technologies into production allows us to produce a higher quality and competitive product in a shorter amount of time.

The firm as an independent economic entity performs a number of important functions.

1. production function implies the ability of the firm to organize production for the production of goods and services.

2. commercial function provides logistics (establishing relationships with resource suppliers and investors), sales of finished products, as well as marketing and advertising for the successful promotion of goods on the market and the growth of its competitiveness. Self-financing, self-sufficiency and independence are the main characteristics of a "strong" firm.

3. Financial function: attracting investments and obtaining loans, settlements within the company and with partners, issuing securities, paying taxes, as well as making a profit, managing risks and creating an insurance system.

4. Counting function: drawing up a business plan, balances and estimates, conducting an inventory and reporting to state statistics and taxes.

5. Administrative function - management function, including organization (creation of a structure that will ensure the achievement of long-term goals), motivation (stimulating employees, encouraging them to achieve a better result), planning (setting goals and finding ways to achieve them) and control over activities in general.

6. legal function is carried out through compliance with laws, norms and standards, as well as through the implementation of measures to protect the factors of production.

3. Basic concepts of the firm

The theory of the firm primarily contains two main approaches, through which the process of its emergence, the essence, as well as the laws and principles of functioning are known.

1. Technological approach (or functional). Its essence lies in the fact that you can always find the production function that characterizes the largest output with completely different alternative combinations of production factors and the level of technological development at a certain point in time. When understanding this approach, the problem arises of determining the most optimal size of the firm and its scale of production. It turns out that the most effective option is the one that does not cause a sharp increase in variable costs, which depend on the volume of output. In other words, the positive effects of economies of scale in production must be fully spent. For example, for a plant producing aircraft parts, it will be exhausted if the capacity of machine tools is fully used, and the purchase of new equipment is impossible without the construction or lease of new production facilities. However, the technological approach is not able to explain where production comes from, how it is organized, and what its mechanism is and what it consists of. As a result, there was a need to create a new approach that could solve all the issues of the functioning of the company.

2. Institutional approach does not study the process of the firm's desire to maximize profits. This approach makes it possible to explain the very principle of the emergence of a firm as an economic entity, its functioning and, ultimately, leaving the market. One can, of course, assume that the economy is able to develop stably even without firms, when all economic entities are independently engaged in production, exchange and sale. But, as you know, all resources, factors of production and working capital are dispersed in the economic environment. Such production, in fact, resembles a natural form of management, since each economic entity separately needs to conduct lengthy negotiations regarding the combination of all factor resources into a single production. All this causes an increase in transaction costs, and the production process becomes too long and expensive. Thus, the advantage of the firm lies in the fact that it combines all the necessary factors of production. In addition, by combining them into a single production, it manufactures goods and services directly at one enterprise, which greatly simplifies both the production process and the process of supplying the finished product to the market, and reduces operating costs. We can say that the firm is the most acceptable and efficient economic entity.

4. Organizational forms of the enterprise

Company - an economic entity engaged in the production and supply of finished products to the market of goods and services.

All enterprises differ both in the form of education and in the form of organization of production activities. In accordance with this, the following organizational and legal forms of enterprises are distinguished according to the degree of reduction in the financial responsibility of their participants.

1. Enterprise without formation of a legal entity. The owner of such an enterprise (as a rule, an individual) bears unlimited liability for all obligations: he manages, organizes and controls the entire production process. However, it should be borne in mind that such an organization is unattractive from an investment point of view, its capital capabilities are also limited. All this, undoubtedly, puts certain barriers on the way of its development.

2. Partnership - a more convenient form of organization of production. There are several owners here, which, firstly, simplifies the management process, and secondly, distributes responsibility and reduces the share of risk. In addition, a distinctive feature of the partnership is the fact that its owners are also employees. There are the following types of partnerships:

1) general partnerships - are characterized by unlimited liability of owners, each of which has equal rights and obligations;

2) limited partnerships, based on faith, have a more perfect form than complete ones. This type of partnership includes two types of participants: general partners, who directly manage production and, accordingly, are liable for all obligations, and contributor members, who, in the event of bankruptcy, can suffer losses only within the limits of their contribution.

3. Today are extremely common business companies, whose participants are liable in accordance with the amount of contributions. The first associations of this type were limited liability companies (LLC)whose authorized capital consisted of shares. Later appeared joint-stock companies (JSC). Their authorized capital is divided into several shares - shares that are traded on the market. IN closed joint stock companies (CJSC) Unlike open (JSC) the appeal process is highly limited by the opinion of the majority of shareholders. JSC is able to consolidate large capital, which is an indicator of sustainability and profitability. In addition, a big advantage of JSC is the reduced transaction costs.

4. Cooperatives - voluntary associations, a characteristic feature of which is the distribution of property only between their members.

5. Unitary enterprises depending on the level of state ownership are divided into federal, regional and municipal. Such enterprises have an owner only in the person of the state or local self-government bodies, their property is indivisible. However, there is the possibility of a state-owned enterprise being transferred into private hands through the process of privatization.

6. Enterprises of public organizations perform a social function. They are created directly to meet the social needs of the masses, to express their interests. Therefore, such organizations do not work for profit, but on a charitable basis (for example, the All-Russian Society of the Blind, charitable societies, etc.).

5. Internal environment of the enterprise

Internal environment of the organization - a set of built-in elements that determine the ability and degree of integration of the organization into the external environment. The internal environment can be considered both in a static state, highlighting the composition of elements and culture, and in dynamics, studying the processes occurring under the influence of a number of factors.

The elements of the internal environment include the goals and objectives of the organization, the employees themselves and the technologies used in production, financial and information resources, as well as organizational culture.

People occupy a special place in the internal environment. Their abilities, level of education and qualifications, work experience, way of thinking, motivation and dedication determine the final result of the organization's work.

As you know, the main factor of production and resource in the organization is labor itself.

The labor force, i.e., workers engaged in labor activities, are the basis of the entire organization. Staff and their relationships determine social subsystem of the organization.

Production and technical subsystem includes a set of fixed assets (machinery, equipment), various types of raw materials that are used to manufacture a product, the tools necessary to create wealth, transform materials into a finished product. The main component of the production subsystem is electricity: it ensures the operation of the equipment and serves as the only source of lighting. Light is one of the necessary conditions for the successful completion of work. The elements characterizing this subsystem are:

1) technologies used. In order to develop effectively, the organization must regularly master the latest achievements of science and technology, introduce new technologies into production;

2) labor productivity - qualitative characteristics of labor costs and an indicator of their effectiveness. The higher this indicator, the better the organization functions;

3) production costs - the total costs of the enterprise both for the purchase of the necessary resources and equipment, and for the remuneration of employees (wages, bonuses). In addition, the costs also include tax deductions;

4) product quality - a set of properties that make it suitable for consumption in accordance with its intended purpose. This indicator directly depends on the quality of the feedstock, the methods of its processing and the qualifications of workers. The quality of the goods is a factor in the competitiveness of the organization in the market;

5) the amount of stock at the enterprise - necessary for unforeseen additional production of the product, when the demand for it significantly exceeds the supply.

Financial subsystem of the internal environment represents the movement and use of cash within an organization (for example, creating investment opportunities, maintaining profitability, and securing profitability). The marketing subsystem has been developed in a market economy (from the English market- "market"). This subsystem is designed to establish links between the organization and the market: meeting customer needs, creating a sales system and effective advertising.

In this way, internal environment of the organization is a set of subsystems that, functioning as a whole, ensure the competitiveness of the organization.

6. External environment of the enterprise

External environment - a set of elements, conditions, factors and forces that affect the organization from the outside, thereby changing its behavior. The external environment is of great practical importance. In a market economy, it is extremely dynamic, so its study allows the organization to rebuild its internal structure, adapt to changing conditions, which generally ensures efficient operation and competitiveness.

For example, when the structure of consumer preferences changes or technology improves, the organization receives momentum and begins to change.

The external environment is divided into the environment of direct and indirect impact. The direct impact environment includes the following elements.

1. Consumers are potential buyers and clients. Buyers influence the environment by changing the structure of demand, presenting new requirements for the product (to quality, price, versatility, design, etc.) and setting a certain price level. The manufacturer, accordingly, can also influence the buyer by offering a new unique product with perfect characteristics, improving the quality of service, and finally reducing prices. The consumer is the subject that determines the development of the enterprise. Therefore, modern organizations seek to find "their" customer.

2. Competitors - firms selling a similar product in the same markets. The rivalry is for market share, and for the consumer, for his "ruble". There was an opinion that competitors are just rivals. However, in modern conditions, with a high uncertainty of the external environment, only cooperation with competitors allows you to adapt to the environment and achieve your goal.

3. Suppliers how the owners of material and natural resources can directly influence the organization, creating resource dependence. It is important for any company that not a single supply is disrupted, that resources are delivered on time and in sufficient quantities. Suppliers under these conditions, like a monopolist, may unreasonably raise prices for resources. Thus, maintaining "friendly" relations with suppliers is one of the elements of the marketing policy.

4. Labor market. The study of the labor market allows the organization to determine for itself a contingent of workers with certain labor characteristics (gender, age, education, qualifications, work experience, personal qualities).

The environment of indirect impact (or macroenvironment) is represented by the following factors.

1. Economic factors - the state of the country's economy as a whole at a given point in time. The economic situation can be described by many factors such as employment, unemployment, inflation rate, interest rates, exchange rate. All this affects the standard of living, solvency, profitability, price level.

2. Sociocultural factors - habits, traditions, norms of consumers, in accordance with which they carry out their consumer spending.

3. Technological factors imply changes in technology, innovations that allow an organization to modernize or reorient production.

4. International factor also plays an important role in planning activities. The firm can use the resources and materials of another country, apply foreign technology.

7. Corporate culture

Corporate culture - this is an element of the internal organization, a set of core values, norms, traditions and standards of behavior that are shared by all people in the organization and determine the acceptable and unacceptable behavior in the organization. When analyzing research on corporate culture, the following levels are distinguished.

1. Visible (external) includes all visible elements (for example, architecture, equipment, personnel appearance, slogans, etc.).

2. Deep (invisible) level causes difficulties in the study. It includes values ​​and norms that can only be determined by the behavior of employees.

In modern organizations corporate culture is called upon to carry out the following Features:

1) creating the image of the organization, which makes it different from others;

2) formation of staff cohesion, fostering a sense of community, unity, respect and mutual support;

3) strengthening social stability in the organization;

4) involvement of employees in the affairs of the organization;

5) the formation of norms and patterns of behavior that are acceptable specifically for this organization.

There are ten elements of corporate culture that allow you to analyze it.

1. Awareness by employees of themselves and their role. Different organizations treat staff differently. In some, managers in every possible way emphasize the importance of an employee, treat him as a professional, a valuable employee, a colleague who has rich creative potential and knowledge. In others, on the contrary, the employee is a means to an end, an executor of the leader's orders.

2. The presence of a communication system, i.e. the use of oral and written means of communication, the existence of both vertical (leader - subordinate) and horizontal (communication between employees, organizational units) communication links.

3. The appearance of the staff: business style, overalls, uniforms, cosmetics, etc. Each employee, in accordance with this, must look exactly as the norms that have developed in the organization allow.

4. Catering: is there a buffet at the enterprise, what is the duration of the lunch break.

5. Use of time, i.e. what is the schedule of the working day, how late can you be, is it possible to take breaks in work.

6. Relations between workers, characterized by sex, age, status. This also includes the degree of conflict and formalization of relations.

7. Values ​​and norms in relation to which the internal environment is built (standards of conduct, corporate parties, etc.).

8. Belief in something, such as leadership, success, justice, own strength.

9. Employee development implies the presence in the organization of a career guidance system, employee career management and advanced training.

10. Work ethic: work design, workplace maintenance, work quality and reward system.

Based on the above elements of culture, one can judge the structure of the organization itself as a whole, its order, traditions and norms, as well as the principles of activity.

8. Enterprise management strategy

In the economy of any country, enterprises serve to produce goods and services, which are then supplied to the market and consumed by households and other economic entities. In a planned economy, enterprises carried out state orders and were entirely subordinate to the center. Today, under the conditions of a market economy, enterprises are separate business units that are subject only to the laws of the market at the external level, and administrative bodies at the internal level.

Production activity and its results, the success of the organization as a whole depend not only on the conditions of production (resources, factors of production, production assets), but also on the management of the enterprise, the degree of literacy in decision-making, the type of responsibility and the goals of the activity.

Initially, the enterprise was headed by one or a group of owners who exercised control and made decisions. In a market economy, the external environment is extremely dynamic, there are many problems that the organization must solve: setting goals, missions, strategic planning, etc. This is how managers appeared - individuals who perform the function of management on behalf of the owner of the organization. In other words, a manager is a representative of the head in his unit or department. Thus, the enterprise is divided into several business units in accordance with their production purpose (advertising department, personnel department, personnel department, strategic planning department, etc.). Each department is headed by a manager. His work is related to the solution of tactical problems, thus, the attention of the leadership is freed to solve more important strategic tasks. Managers set themselves specific tasks, the achievement of which in the aggregate is very important for the normal functioning and progressive development of the enterprise. The manager plans the activities of the unit in accordance with the dynamics of the external environment, the degree of its uncertainty and risk. With the advent of management, the process of management and control has become much easier. In addition, the manager, as a "confidant" of the head, not only exercises control, but also reveals the true problems that need to be solved for the successful operation of the organization.

In this way, the main tasks of management are:

1) control over the creation of goods and services on the basis of consumer demand, their implementation on the market - all this must certainly meet the interests of the enterprise;

2) "opening up" new markets in order to maximize the satisfaction of all customer needs. The enterprise constantly develops and studies the labor market and factors of production, which allows it to develop intensively;

3) responsibility in decision making. A manager is a person who is directly interested in the development of the enterprise, which he actually manages, since the level of his own income or professional growth depends on this. It is his professionalism and initiative that indirectly determine the competitiveness of this enterprise in the market of goods and services.

9. Small business in Russia

Beginning in 1991, with the fall of the Soviet Union and the command-administrative planning system, a large-scale privatization process began in Russia. Private property appeared, and with it small (small in size and staff) enterprises. Today small enterprises - it is an efficient sector of the market economy. Their performance and capabilities can be determined by two factors:

1) in some industries, it is small firms that are really the optimal way of productive activity. This is due to the fact that they can achieve in the long-term relevant period the minimum average costs (costs per unit of output), while maintaining a low volume of production;

2) such enterprises are characterized by low transaction costs.

Small businesses are dynamic and flexible and can regularly make structural changes, including nomenclature, since small businesses are relatively easy to create and destroy. Small firms respond more quickly to differentiated consumer demand, on the basis of which they regulate their own production qualitatively and quantitatively. After all, it is a small production that is much easier to rebuild. This allows you to change the specialization, direction of activity at any time. The so-called risky firms are able to create a unique product, to make a technological discovery in production. The advantage of small firms is also a small staff of employees, which in one way or another forms horizontal communication links and ensures friendly relations, cooperation, and promotes the realization of creative opportunities.

At the same time, despite all the advantages, small business is the most dynamic and changeable part of the economy. It is characterized by high risks and "mortality", since it is most likely to go bankrupt and ruined.

However, this is offset by the emergence of new firms, more organized and economically strengthened. There are about 1 million small firms in Russia that operate in retail, services and construction. An informal type of small business has also appeared - this is shuttle trade, which gives our country an amount of 3 billion dollars (10% of total imports). The following contributed to this.

1. Since 1991, due to high rates of inflation and the level of prices, the demand for domestic goods began to fall, the structure of net exports was disturbed, imports became predominant, as there was a high demand for foreign products.

2. It turned out to be extremely simple to create a new small enterprise for the successful conduct of foreign trade.

3. The imported product was distinguished by a relatively low price level and low transaction costs.

4. In connection with the socio-economic differentiation in the country, the problem of "expensive goods" has arisen. Thus, the low-income strata of the population have become regular customers of the shuttles. But today, of course, the market is dominated by domestically produced goods. Small business is developing at an ever-increasing pace: more and more small law and notary offices are appearing, and the number of small shops of various specializations is growing.

LECTURE No. 2. Economic characteristics of the enterprise structure

1. Belonging of the enterprise to the industry

The main task of any enterprise is to identify the purpose of the products or the nature of the service provided. Therefore, the main feature for attributing an enterprise to an industry is the purpose of the manufactured goods. However, there are other additional features, such as the homogeneity of the processed raw materials and the homogeneity of the technological process.

To attribute an enterprise to a particular branch of the economic system, it is important to know the classification of industries.

Branches performing homogeneous functions in the system of social division of labor:

1) industry;

2) agriculture;

3) forestry;

4) transport;

5) communication;

6) construction;

7) trade and food;

8) material and technical support of production, sales;

9) information and computing services;

10) general commercial activity;

11) geology, geodesy;

12) housing;

13) public utilities;

14) health care and physical culture;

15) education;

16) culture and art;

17) science (all fundamental research institutes);

18) financing, lending, insurance;

19) management;

20) public organizations and parties.

In accordance with this classification, each enterprise can be attributed to a particular industry, depending on its production purpose. Each industry has a sub-sector. So, for example, the following industries can be classified as sub-sectors:

1) electric power industry;

2) fuel industry;

3) machine-building complex;

4) ferrous and non-ferrous metallurgy;

5) light and food industry.

Further specialization of light industry is as follows:

1) textile;

2) shoe;

3) leather;

4) fur.

In turn, the groups of enterprises of the textile industry are:

1) cotton;

2) linen;

3) knitted;

4) silk;

5) wool.

Thus, any enterprise can in one way or another, in accordance with its specialization and the purpose of the product it produces, be attributed to one or another branch of the national economy. But enterprises are grouped not only according to the above characteristics. There are many classifications.

There are the following types of property.

1. State property. This includes public sector enterprises that are directly provided and financed from the state treasury or the budget of the corresponding level. As you know, the state budget has a three-level form: the federal level, the regional level and the level of the subjects of the Federation (local). True, today the name "state enterprise" itself is missing, it is now called unitary (or state-owned).

2. Private property represents property independent of the state, which is owned by individuals and legal entities (for example, a private enterprise (PE), property of public organizations of the non-profit sector, joint property with foreign capital). In addition, rental, joint-stock (JSC, CJSC, etc.) and cooperative (construction, housing and other cooperatives) forms can be distinguished.

Businesses can be classified according to their size through the following criteria: by the average number of personnel, based on production volumes, i.e., the number of goods and services that are produced at this enterprise, according to the capacity of the installed equipment. On the basis of this enterprise there are:

1) small: up to 100 people in industry, 70 in agriculture, up to 30 in consumer services;

2) medium - enterprises with a staff of no more than 300 people;

3) large - 300 or more workers.

This classification is given in relation to Russian enterprises. Enterprises with about 500 employees are classified as medium in the world. In addition to these criteria, economists classify enterprises according to a geographical (territorial) basis. Depending on the territorial and national scope of activities enterprises are national and transnational, that is, international. By organizational and legal forms businesses are divided into sole proprietorships (PE), partnerships and corporations.

2. Specialization, cooperation, combination and concentration of production

Specialization - this is a process of increasing the number of independent links on the basis of the social division of labor, in which there is the formation of new industries, new enterprises, types and subtypes of industries. There are three types of specialization:

1) subject, when enterprises specialize in the manufacture of a separate product, finished product or service;

2) detailed specialization - typical for the production of a separate part of the product, its details;

3) technological (stage) specialization, characteristic mainly of spinning and weaving mills.

cooperation It is a form of long-term production links between specialized, independent enterprises in relation to each other, industries that jointly produce a particular product. In other words, cooperation is the aggregation, association, representation of several enterprises. Cooperation can be presented in three forms.

1. The subject form (or aggregate) appears when one enterprise supplies another with any large parts or parts of the finished product. For example, for mechanical engineering, these can be electric motors.

2. Detailed cooperation takes place when smaller parts (glasses, car mats) are supplied from one enterprise to another.

3. The technological form is characterized by the supply of blanks (casting, yarn, stamping, etc.).

Combination - a technological combination of heterogeneous interrelated industries in one or different industries within the framework of one enterprise-combine. There are the following combinations:

1) vertical. In this case, the successive stages of production are combined (for example, the extraction and processing of raw materials);

2) horizontal combination is a combination of enterprises based on the integrated use of raw materials. For example, the same raw material may be in production at several enterprises at once.

Production concentration represents the concentration of production activities on a number of enlarged objects. The process of concentration can go in two mutually exclusive directions.

1. Absolute concentration, or consolidation of the size of an enterprise (for example, through mergers and acquisitions). From an economic point of view, the concentration of specialized production (i.e., enterprises of a homogeneous specialization) is very beneficial, since it concentrates and increases the size of capital, ensures higher efficiency of the enterprise as a whole, increases the possibility of introducing the latest technologies, and also contributes to the distribution and reduction of risks. Thus, absolute concentration directly characterizes the size of enterprises.

2. Relative concentration, i.e., an increase in the share (as a percentage) of the largest enterprises in the total output of a particular industry or the economy as a whole.

Consequently, the level of concentration is determined directly by the volume of output and the share of products of large enterprises. Concentration in industry and the degree of its efficiency are determined directly by the level of use of factors of production.

The process of concentration is directly dependent on consumer demand and its volatility. Under the influence of the growth of needs and the development of scientific and technological progress, the process of concentration is intensively developing.

3. Production structure and types of organization of production

All enterprises consist of production units of service farms and management bodies. РћР ± С ‰ Р ° СЏ СЃС, СЂСѓРєС, СѓСЂР ° - a set of production units, management departments, as well as service facilities and services that, in one way or another, directly or indirectly participate in the production process. Thus, the production structure is an integral part of the overall structure of the enterprise.

Production structure - a complex of all production units and departments that are directly involved in the production process (for example, workshops, sections, laboratories, etc.). All shops in accordance with their direction of activity are conditionally divided into four groups:

1) the main, for example, procurement, processing, assembly shops, in which the direct creation of products, goods and services takes place. Here the largest part of the factors of production and working personnel is concentrated;

2) auxiliary workshops - play an important role in production. They ensure the normal flow of the production process, as they are responsible for the health of the equipment. For example, a repair shop contains the whole complex and a set of tools with the help of which certain shortcomings or malfunctions in the work of production assets are eliminated;

3) side shops - are departments of waste disposal and processing. These two issues are very relevant today. From the point of view of ethics, the organization should not only be engaged in the production of goods and services, but also carry out comprehensive monitoring of the state of the environment. In accordance with this, it is important to develop a plan for the disposal of waste from production. At the same time, in order to reduce the degree of irrationality in the use of production factors, the enterprise needs to master the system of waste processing;

4) auxiliary workshops - mainly engaged in the manufacture of containers, which can be presented in two versions:

a) returnable packaging has its own price and, accordingly, is accounted for separately (for example, boxes, bottles, etc.);

b) non-returnable packaging is included in the cost of finished products.

Organization of production - the composition of the production process, characterized by different volumes of production of goods and services. Accordingly, four types of organization of production can be distinguished.

1. Unit production It is represented by a piece release of a product, goods of a diverse and non-permanent nomenclature. This is due to the extremely limited demand for this type of product. For example, spacecraft production is limited and produced in small quantities. Firstly, this is a very expensive production, and secondly, it does not have mass demand, i.e., it is carried out mainly by state order in accordance with the needs of scientific institutions. A variety of single-piece production is individual, which is carried out on a personal order.

2. Mass production - this is the production of a wide range of homogeneous products in series. In other words, this is an issue that is repeated over a long period of time with a certain frequency. Accordingly, depending on the quantity of products produced, small-, medium- and large-scale production is distinguished.

3. Mass production has a short production period, is characterized by a limited range and a high degree of product homogeneity, produced in very large quantities. Such production is designed for large masses of people, that is, it satisfies the demand of the public (for example, the food, cosmetic industry, etc.). The demand for these types of goods is usually constant.

4. Mixed type of production is a combination of large-scale and mass production with the maximum approximation of the final product to individual demand.

LECTURE No. 3. Economics of fixed and working capital

1. The concept of fixed assets, classification

Each enterprise has an authorized capital, consisting of fixed and production assets.

Enterprise funds is a stock of certain goods and factors of production that are in its ownership for a certain period of time. In the process of production, part of the funds serves to directly create goods and services, while the other is a means of production or the basis for the functioning of the enterprise. In this regard, there are two types of funds.

Fixed assets - an important part of all the production assets of the enterprise, which are materially embodied in the means of labor. Fixed assets retain their natural form for a long time, regardless of the duration and frequency of the production process, they transfer their own value to the finished product in parts and, accordingly, are reimbursed only after several production cycles.

Their cost is returned in the form of depreciation deductions due to the accumulation of the depreciation fund. Depending on the role of participation in production, the fixed assets of the enterprise are divided into 2 large groups.

1. Fixed production assets (OPF) directly participate in production or create favorable conditions for its flow. The OPF is following:

1) buildings as a set of workshops and production units;

2) structures in the form of engineering and construction facilities, bridges and tunnels;

3) transmission devices, objects for transportation and transmission of energy, such as electricity, heat, gas and water networks;

4) machinery and equipment: power, designed to generate energy; workers (presses, machine tools, etc.), measuring instruments (laboratory equipment), computers and other machines and equipment (telephone exchanges, fire protection, etc.);

5) vehicles for working personnel and goods directly for movement around the territory of the enterprise or delivery to other production facilities;

6) tools and devices of auxiliary workshops with a service life of more than 1 year;

7) production and household inventory, represented by tables, containers, racks, safes and furnishings (furniture);

8) land plots on the balance sheet of the enterprise, as well as perennial plantings, such as shrubs;

9) other OPF, such as libraries and museum values.

Depending on the degree of participation in the production process, OPF are active (machinery and equipment that manufacture products) and passive (buildings and structures).

OPF structure - this is the ratio of all groups of OPF in their total value, expressed as a percentage. Knowledge of the structure of the OPF is of great practical importance, as it allows you to determine the important characteristics of production and the efficiency of the enterprise.

For example, the high specific gravity of the active part of the BFA determines the high progressiveness of the structure of the BFA. It is generally accepted that for Russian enterprises the share of machinery and equipment, equal to 35%, indicates the efficiency of production.

2. Fixed non-production assets (ONF) include household and cultural facilities, which are directly on the balance sheet of the enterprise. These include medical institutions, preschool institutions (kindergartens), households, cultural centers, etc. In general, the ONF form the social infrastructure of the enterprise.

As a rule, they are created directly for employees of a given enterprise or organization. This ensures the attractiveness of jobs, i.e. the organization is actively engaged in social welfare and support for staff.

Today, this is one of the important conditions for a successful organization, since the employee and the quality of his work are affected not only by wages, but also by the working conditions themselves.

2. Methods for estimating OPF, their balance and indicators of movement and use

Based on the classification fixed assets by the time of their use, the following methods of their evaluation can be determined:

1) at the full initial cost of the OPF. It includes their actual cost at the time of commissioning and application in the production process. This is the so-called book value, which remains unchanged over a long service life. The initial cost is calculated on the basis of current market prices and does not respond to further changes and pricing dynamics.

2) at the full replacement cost of the OPF, which reflects their value in modern prices, taking into account the rate of inflation, i.e., is determined by recalculating the original cost. Evaluation of the OPF at this cost allows you to realistically assess the size of the organization's funds.

In the process of operation, OPFs lose their original characteristics over time. This is due to the wear and tear of equipment when used too often or for a long time, or to its obsolescence as a result of the emergence of new, more technologically advanced machines. Therefore, three new forms of estimating the OPF are emerging:

1) original cost minus depreciation. Depreciation is the loss of fixed assets of their usefulness and a decrease in their value before the end of their service life;

2) replacement cost minus depreciation. The difference between the initial and replacement cost of the OPF is the residual value at the time of their withdrawal from circulation or liquidation;

3) salvage value is the real value of the sale of worn-out and already discontinued fixed assets. Very often this is the price of scrap.

So, the most complete picture of the features of the OPF movement can be obtained based on the balance sheet data, which can be presented in two versions:

1) at full initial cost;

2) at cost, taking into account annual depreciation.

Thus, for a visual image of the balance of fixed assets, the first way is to build a table.

Table 1 OPF balance at full historical cost, thousand rubles

Similarly, a balance is drawn up for fixed non-productive assets. The balance, drawn up at cost, taking into account depreciation, is calculated by reducing the indicator "presence of OPF at the end of the year" by the amount of depreciation.

The main indicators characterizing the presence of OPF in the enterprise include indicators of movement and use.

1. Indicators of the movement of OPF:

1) income ratio = value of funds received / value at the end of the reporting period. In this example, K_п = 500 / 1600 (thousand rubles);

2) input rate = funds put into circulation / value at the end of the period; To_Centuries = 390 / 1600 (thousand rubles);

3) retirement rate = value of retired funds / value at the beginning of the period; To_в = 400 / 1500 (thousand rubles);

4) liquidation ratio = value of liquidated funds / value of funds at the beginning of the period; To_л = 350 / 1500 (thousand rubles).

2. Indicators of the use of OPF:

1) return on assets (FO) shows how much production falls on 1 ruble. used OF.

FD \uXNUMXd cost of GDP (gross product) / average annual cost of OPF (F_Wed), where F_Wed = (FC cost at the beginning of the period + FC cost at the end of the period) / 2;

2) capital intensity - the coefficient, the return of capital productivity. This coefficient shows how much FC is spent on the production of a unit of output. F_capacity = F_Wed / VP.

3. The concept of wear

A huge part of the costs of a firm or enterprise in the process of production activities are the costs of production factors purchased directly on the resource market (raw materials, equipment, premises, etc.).

Fixed assets of the enterprise - this is the material capital enclosed in buildings, equipment, various structures. This type of resource is not consumed in one production cycle, but serves for a long time and, as a result, is subject to wear.

revolving funds - capital, materialized in raw materials, cash, labor. These are the resources that contribute to the implementation of the process of creating goods and services by putting them into circulation.

Export - the process of loss by fixed production assets of their usefulness and initial cost. There are 2 types of OPF wear.

1. Physical deterioration implies the loss of material properties by fixed assets in the course of their operation, i.e., the loss of consumer qualities by capital resources. In other words, this is a process of deterioration of the technical and economic characteristics of fixed assets, which occurs under the influence of the labor process, natural forces (for example, metal corrosion) or due to their non-use. Physical deterioration of the first degree directly depends on the rate of production and is calculated like variable costs. Regular use of OPF in the production process wears them out over time, makes them of little use and unsuitable for further use. This type of wear and tear is a completely normal and inevitable phenomenon that an enterprise faces in the course of its activities. Physical deterioration of the second degree determines the degree of destruction of those production assets that for some reason were not put into production (i.e., due to idle equipment) or were used extremely irrationally. Consequently, the physical depreciation of the second degree is not related to the scale of production, but depends on the amount of unused funds. These are the so-called fixed costs of the firm. Such costs have a negative return and can significantly reduce the efficiency of production and operation of the enterprise.

2. Obsolescence - reducing the cost of the BPF until the end of its service life. This form of wear can be caused by quite objective reasons:

1) the cost of OPF may decrease due to the emergence of more modern productive and economical machine tools and machines. With the advent of new technologies, the old means of labor lose their usefulness and go out of circulation, being replaced by technologically more advanced equipment. In general, this leads to an increase in production efficiency, but at the same time increases its costs, since the replacement of equipment occurred ahead of schedule;

2) a decrease in prices in the market for factors of production can also lead to the obsolescence of the OPF. For example, when consumer demand in the real estate market falls, relative house prices fall. As a result, the work of construction organizations is unprofitable, since the costs may exceed the costs of construction. But this process is in no way connected with the loss of useful properties of construction equipment (cranes). Thus, obsolescence, like physical depreciation of the second degree, should be attributed to fixed costs, since it also does not depend on the volume of output.

4. The concept of depreciation and its rate

In the course of its functioning, the firm incurs costs associated with the acquisition of factors of production. But sooner or later, capital goods must be reproduced, and the costs of them must be reimbursed.

Depreciation - this is a process of constant transfer of the value of fixed production assets to manufactured products in order to accumulate funds for the purchase of new assets and the restoration of existing ones. Capital goods are used over time, so their value is transferred to the goods produced as they wear out. Of course, the company cannot recover costs after each production cycle, but it is nevertheless necessary to spend money on equipment upgrades. For these purposes, an amortization fund is created, which is formed by regular deductions from the profits of the enterprise.

The term "depreciation" has 2 semantic meanings. On the one hand, depreciation is the amount of depreciation of the fixed assets, expressed as a percentage of the total volume of the fixed assets. On the other hand, depreciation is presented as the amount of savings to cover depreciation or the amount of money required to reproduce worn-out capital goods. The monetary expression of depreciation is the amount of depreciation deductions for a certain period of time. The term "annual depreciation" has received special distribution. Experts calculate this indicator based on the following formula:

where A_г - the amount of annual depreciation charges;

Ф_б - the cost of fixed production assets on the balance sheet of the enterprise;

Ф_л - the cost of OPF, which were liquidated over the past period of time, in this case, a year;

Т_cl - the period of possible operation of the BPF.

The formation of a depreciation fund is a voluntary decision of the enterprises themselves, however, the state still regulates this process by independently setting depreciation rates. The fact is that these norms somehow determine the amount of income tax that the state receives in the form of income to the state budget.

The amount of wear in itself is difficult to objectively account for. Therefore, any enterprise, having deliberately overestimated this value "on paper", that is, documented, actually has costs that are disproportionately greater than the actual profit received. Such measures may be taken to evade tax payments. That is why the state sets the upper limit of depreciation, that is, the maximum amount of money to cover depreciation.

Therefore, the depreciation rate is a relative indicator, defined as the ratio of the annual depreciation rate and the book value of the OPF: HA = (A_г / F_б) × 100%. Enterprises, as a rule, themselves set the amount of depreciation. This indicator determines the period of time during which the cost of fixed assets will be fully reimbursed. The regulation of depreciation rates is a serious issue.

Low rates stop technical progress and slow down the process of replacing the means of production. Outdated equipment does not allow minimizing costs and reduces the competitiveness of the company in the market. Inflated norms, on the contrary, are characterized by an intensive change of equipment, which increases the productivity of a unit of labor. However, this causes a natural process of rising costs, which generally reduces the profitability of the enterprise in the short term. Thus, the firm is always faced with the task of establishing the optimal depreciation rate, which would make it possible to make a profit at the lowest cost.

5. Depreciation methods

Depreciation is the accumulation of funds for the restoration of worn-out production assets, which have an extremely limited period of productivity and other useful properties. There are many methods for calculating depreciation. But each organization chooses its own way of covering the depreciation of capital goods. And this choice is based directly on the data of profitability and efficiency of the production process.

The main depreciation methods considered to be the following.

1. Linear way represents a uniform transfer of the cost of a capital asset to the entire complex of costs throughout the entire period of operation. BUT_г = F_б / T_cl, where A_г - annual depreciation. This method is used to calculate depreciation for buildings, structures, transmission devices, non-production equipment (laboratory measuring instruments, etc.). The positive aspect of this method of determining the cost of depreciation, of course, is the clarity and ease of calculation. However, the linear method has several disadvantages:

1) during the entire life of the equipment, there are downtimes when it actually leaves the production cycle. Consequently, fixed assets wear out unevenly, so depreciation charges in different periods should be differentiated values ​​and this formula cannot be applied;

2) there is no accounting for obsolescence of fixed assets resulting from the introduction of new technologies and equipment. As a result, obsolete machines and equipment are removed from production, and such a thing as "under-depreciation" arises:

where f_о - residual value of fixed assets;

Р_л - expenses associated with the elimination of obsolete OF;

Ф_л, - liquidation value.

3) the real rate of inflation is not taken into account.

2. To eliminate the shortcomings of the linear method, a accelerated depreciation method. This method of depreciation allows you to recover about 60 - 75% of the total cost of the fixed assets for only half of their service life, while with a linear one - only 50%. The accelerated depreciation method is also called the diminishing balance method, and it is used to depreciate equipment that is prone to rapid physical deterioration or obsolescence.

3. A variation of accelerated depreciation is cumulative method, which allows you to write off up to 80% of the cost in almost the first 3 years.

where m is the serial number of the year for which the calculation is being made;

S is the sum of years of service life;

S=T_cl (T + 1) / 2.

A is depreciation.

The basis of this method is the initial cost of the OPF. Here, depreciation is greatest precisely in the first years of use of capital goods. The cumulative method allows the company to insure against losses and reduce the risk associated with the depreciation of obsolete equipment. In addition, the faster the value of lost funds is replenished, the faster the organization will be able to acquire new ones.

4. production method. Here, the amount of depreciation deductions depends mainly on the volume of output. It is calculated monthly on the basis of actual output. This method is convenient in the case when the cost of fixed assets intended for the production of a specific volume of production is written off (for example, for the depreciation of vehicles whose operation is limited by the mileage).

Today, the tax legislation of the Russian Federation prohibits the excessive use of non-linear depreciation methods. Only one method is allowed - the diminishing balance method, and with a double depreciation rate. In this case, the depreciation rate increases respectively by 2 times.

The linear method is convenient for large diversified corporations, since with the maximum set of OPF, the contribution of each of them is practically insignificant. Thus, the average depreciation rates simplify the work of accounting. In the West, the so-called equilibrium method (correspondence of income and expenses) is used. This method, from an economic point of view, is the most convenient for the budget of the organization, since the largest amount of depreciation occurs precisely in the period when the profitability from the use of OPF is the maximum value.

6. Accelerated depreciation and the problem of renewal of fixed capital in Russia

The non-linear depreciation method in the form of accelerated depreciation is characterized by overestimated rates, which generally speeds up the process of replacing fixed production assets. However, such an overestimation of depreciation charges in the short term is accompanied by an increase in costs, which significantly reduces the profitability of the enterprise.

It is generally accepted that in developed countries they overstate the depreciation rate to a moderate extent, that is, they pursue a policy of accelerated depreciation. For example, the state proposes to write off the cost of fixed assets (machinery and equipment), the service life of which is 7 years, in almost 5 years. The objectives of this policy are to improve the investment climate in the economy and stimulate investment directly in fixed assets. This means that investments are directly dependent on the size of the depreciation fund, the funds of which are spent directly on the renewal of equipment.

Thus, for Russia, which needs additional investments, accelerated depreciation is an opportunity to increase the financial development of enterprises. However, so far the non-linear method of writing off the cost of fixed assets is not used at all enterprises, since this somehow causes an increase in costs and, as a result, an increase in the general level of prices for finished goods and services.

The problem of renewal of fixed capital is one of the main problems that an enterprise may face. Obsolete equipment significantly reduces the return on the use of capital resources, which causes an increase in average costs. In addition, the use of technologically imperfect equipment is accompanied by overestimated amounts of energy and production factors (raw materials and labor resources).

A resource-limited economy, which aims to maximize output, is characterized by a rare change of worn-out equipment, i.e., even decommissioned fixed assets continue to participate in the production process. In addition, the amount of obsolescence is not taken into account. Achievements of science and technology are not introduced into production, which slows down the process of renewal of fixed capital. The situation described above was characteristic directly for the planned economy of the USSR.

The problem of updating the means of production is acute in Russia today, since obsolete equipment not only increases costs, but also reduces the return on the company's fixed assets.

In 1997, the state carried out a revaluation of capital resources, increasing their value. In fact, this should have caused an increase in depreciation charges. But the position of individual enterprises was so difficult that the income they received could not even ensure the simple reproduction of resources, there were not enough funds to purchase them.

Depreciation in this case only increased costs, ruining firms, as a result of which they were forced to turn to the state for help with a request to stop deductions. Thus, it can be concluded that financial instability and risk appetite constrain depreciation.

7. The concept of working capital and their structure

To carry out production activities, the company invests in production factors, one of them is working capital.

Working capital of the enterprise - these are production assets that are entirely and completely consumed during one production cycle. As a result, they change their natural-material form and completely transfer their own value to the cost of finished goods and services. In other words, working capital - raw materials, factors of production (capital, land and labor), as well as funds that are spent on creating a new product. Unlike fixed assets, they constitute the material basis of production. Very convenient is the full cost recovery at the end of each production cycle. This means that as goods are sold, not only all costs are reimbursed, but also the cost of the factors of production that were spent in this cycle. Thus, the cost of finished products contains the full amount of compensation for working capital. Each turnover (cycle) for such funds is a completed stage of production, after which the funds used are not restored, and others are involved in production.

In accordance with the foregoing, we can conclude that it is important to divide the entire production fund into its constituent parts - fixed and working capital. This allows you to exercise the greatest control over all the activities of the company. For a clear production mechanism, both types of funds are necessary, since the entire process of creating goods and services is built on them.

The structure of working capital is represented by such elements as:

1) raw materials and basic materials needed directly for the production of finished products, their share in the total amount of funds is about 30%. In other words, it is the primary source of final goods and services;

2) a set of auxiliary materials (for example, lubricating oils necessary for the normal functioning of fixed assets);

3) fuel and electricity that ensure the operation of equipment that produces the finished product or its components;

4) purchased semi-finished products, as well as semi-finished products of own production;

5) spare parts for the current repair of equipment (as a rule, they make up 3-4% in the structure of working capital);

6) products of subsidiary farming (for example, containers and container materials necessary for packaging, delivery and loading of goods and services);

7) low-value and fast-wearing objects of labor. These include tools with a service life of less than 1 year.

The structure of working capital of an enterprise is directly dependent on the following factors:

1) industry affiliation of the enterprise, which determines the share of each of the elements of the structure;

2) the nature and characteristics of the organization of the production process;

3) conditions for the supply and marketing of products;

4) the nature and specifics of settlements with consumers and suppliers.

Consequently, the features of the economic activity of the enterprise and the specifics of its production activity predetermine the economic forms in which the current assets are directly located.

This means that the territorial disunity and economic independence of the enterprise require that raw materials and materials be on it in the form of production reserves (work in progress). This is necessary for the smooth progress of reproduction.

8. Inventory, ways to reduce inventory

A significant proportion of the company's reserves are productive reserves, i.e., raw materials, materials and fuel that are in the warehouses of the enterprise and intended for production consumption, but have not yet entered the production process. Depending on the reasons why inventories are formed, there is the following classification.

1. Current stocks, i.e., stocks that must uninterruptedly satisfy the current consumption of production in material resources between two successive receipts of these resources.

2. Insurance reserves created in case of unforeseen circumstances.

3. Seasonal stocks, which are formed at enterprises operating on raw materials, the production or supply of which is of a seasonal nature.

4. There is another type of inventory - unfinished production, i.e., the production of products has begun, but has not yet ended or is being processed at a certain stage of production within the enterprise.

5. There are also stocks of finished goods - completed goods and services, ready for sale and consumption.

In general, inventories are of great strategic importance both for the structure of consumption and for the economy as a whole. In a crisis economy, supply, as a rule, exceeds demand, so unsold goods in warehouses form stocks.

When the economy begins to "rise", the structure of demand levels off, it begins to grow. In the long run, in conditions of limited resources, enterprises cannot immediately increase production to meet demand. Therefore, the offer is expanding through the once formed stocks.

However, in some cases, excessive stocks indicate the imperfection of the organization of production and marketing activities or a reduction in consumer demand due to poor quality of goods, service or other consumer properties.

Internal factors

1. Rational use of the amount of raw materials and materials necessary for production.

2. Elimination of excess stocks of materials that may not be involved in production in the near future. Keeping excess inventory, especially at high domestic interest rates, becomes costly and increases the overall cost of the business.

3. Improving the organization of supply, including the timely delivery of raw materials and materials to workshops or warehouses.

4. Optimal choice of suppliers.

5. Well-established operation of transport, which is on the balance sheet of the enterprise and serves production through the transportation of raw materials and materials, or sales through the sale of finished products.

6. Improvement of production rationing.

7. Improving the organization of storage facilities.

External Factors

1. General economic situation. Macroeconomic volatility, accompanied by imbalances in supply and demand, interest rate movements and price levels, can all make holding inventories either costly or necessary. In this case, when organizing storage facilities, one should focus on the state of the economy.

2. Features of tax legislation.

3. Conditions for obtaining a loan.

4. Opportunities for targeted (state) financing.

9. Indicators of the use of working capital

In total, there are 4 main indicators by which it is possible to characterize the process of using working capital assets.

1. Turnover ratio shows how many turnovers the funds make in a certain period of time.

where RP is the volume of products sold in rubles;

О_Wed - average residual cost of raw materials and materials.

In other words, this indicator characterizes the amount of finished and already sold products, which falls on 1 ruble of primary raw materials and materials.

Accordingly, the higher this coefficient, the more efficiently working capital is used at the enterprise. If the turnover ratio will decrease, this will be the result of a corresponding decrease in the RP indicator and an increase in the OSR. Consequently, a larger amount of working capital will be spent on the manufacture of each additional unit of output.

2. Duration of 1 turn characterizes the amount of time spent on the implementation of one production cycle.

where T is the total number of days.

Thus, with the rational use of working capital and with an increase in the indicator K_о the duration of 1 revolution, respectively, should be reduced.

The less time it takes to implement one turnover of production assets, the more often they (turnovers) are made with the least expenditure of time and the more finished products can be manufactured. Therefore, the duration of the turnover is inversely related to the value of the turnover ratio.

3. Specific consumption of raw materials and materials - the total amount of materials (working capital) that is spent on the production of 1 unit of output:

where M is the total consumption of materials in natural units;

q - the number of units of manufactured products in pieces.

If the enterprise develops intensively and functions effectively, this indicator will decrease for it. The lower the specific consumption of raw materials, the greater the volume of goods and services will be produced, all other things being equal and a given value of working capital for a certain point in time.

4. Material consumption shows the cost of material resources that were spent on the manufacture of one unit of output.

where C - actual resource costs in rubles;

Q - the entire volume of goods and services in monetary terms.

Material intensity should decrease, i.e., the actual costs incurred by the enterprise in organizing production activities should never exceed the value of the goods produced or the income that can be obtained from their implementation.

To organize efficient production, an enterprise must look for ways to reduce costs, mainly this concerns saving production resources. Thus, certain sources of material cost reduction can be identified.

1. This can be achieved by reducing the weight of the manufactured product. For example, this method can be widely used in metallurgy, where it is possible to replace a heavy metal by itself with an alloy with a lower specific gravity, while maintaining the size and shape of the product. However, this method may not be applicable to a number of industries (for example, in the food industry).

2. Reducing waste loss. This issue is especially relevant today. Due to limited resources, it is necessary to develop technologies for the processing of industrial waste and, in the future, for their secondary use. In addition, for a real reduction in waste, it is important to take seriously the problem of the rational use of resources available in production. The solution of these problems will allow the company to really expand production at the lowest cost.

LECTURE No. 4. Economics of equipment

1. Power and working machines

Fixed assets - the main mechanical source of the production process. By means of a complex of machines and machine tools, a continuous process of manufacturing goods necessary for society takes place at the enterprise.

In addition, in addition to equipping with equipment, premises and various kinds of structures are needed in which or through which production activities would take place (buildings, bridges, tunnels, etc.). Machinery and equipment occupy the leading place in the composition of active fixed assets. According to their role in the production process, two types of machines can be distinguished.

Power machines are power equipment that produces energy of various types (thermal, mechanical, electrical, etc.) or converts one type of energy into another. The energy factor is one of the most important elements through which the production process is carried out, the operation of machinery and equipment is ensured by the flow of current flows, as well as normal working conditions due to the lighting of production facilities. There are the following types of power machines:

1) prime movers that convert the energy of natural resources into mechanical energy (for example, gas and hydraulic turbines);

2) electric motors or secondary motors (for example, electric motors, which are an important part of the main production assets). On their basis, the entire volume of useful work is performed in the production of certain types of products, depending on the production specialization;

3) various electrical devices (welding, electric furnaces), through which the product acquires a certain shape and volume;

4) steam boilers, electric generators, transformers and other current converters.

Thus, power machines, being a source of recycled energy, ensure the operation of fixed assets, the task of which is the production of finished products.

working machines are a complex of machines and equipment, with the help of which workers act on the object of labor, which is raw materials and materials. In other words, it is production equipment.

Working machines for general production purposes are used in absolutely all industries, regardless of their specialization and technological orientation. This type of equipment includes conveyors, sorting machines, etc. Along with them, there are specialized machinesthat take place in a particular enterprise. Each industry has a special way of influencing the object of labor. In accordance with this, for example, in metallurgy there is production equipment for the following types of work:

1) mechanical processing of metals, which is carried out through the operation of metal-cutting equipment (drilling, turning, milling machines, etc.);

2) heat treatment of metal by means of exposure to sources of thermal energy, changes in the temperature regime. For example, in this way, the process of melting metals, giving them the desired shape or creating alloys is carried out;

3) chemical treatment of metal by exposing it to chemically active elements.

2. Available equipment

Equipment at enterprises, depending on their production specialization, is of great practical importance. This is the so-called main active force of production, with the exception of workers, whose work is also highly valued. Equipment is a means of labor with which workers carry out labor activities.

Available equipment - this is a set of machines and machine tools that have already been purchased and are the property of the enterprise, that is, they are listed on its balance sheet and in inventory records. In accordance with their inclusion in the production process, the equipment is installed and uninstalled.

Installed equipment - machines ready for the manufacture of products that are located in workshops or other production facilities. It includes the following categories of equipment.

1) operating machinery and equipment - those who perform useful work, directly or indirectly participating in the production process. They are put into circulation at the present time and already transfer their own value to the manufactured product. It is this type of equipment that is called the main one, through which the planned production and operation of the enterprise as a whole are carried out;

2) dormant equipment turns out to be outside the production cycle for a number of reasons, including conservation, and various kinds of malfunctions that can be eliminated through a major or partial repair. For this, revolving funds are used: tools with a service life of less than 1 year, and spare parts;

3) equipment established, but currently located in overhaul, regardless of whether it is removed from the foundation or not. Accordingly, it cannot produce products, as a result of which the enterprise has to either reduce production or purchase new equipment, or increase the load on operating machines;

4) machinery and equipment in the starting period, i.e., equipment that has not yet been put into operation, but produces, albeit irregularly, any volume of production. It is listed on the balance sheet of the enterprise, but formally it is not working, so the goods it made are above the norm.

Uninstalled hardware represented by machines and machine tools that are in the warehouses of the enterprise, i.e. they have already been delivered and are waiting in line for installation. In other words, this equipment was purchased to replace the old, obsolete or defective. In addition, the category of uninstalled equipment includes those fixed assets that are in transit, i.e., in fact, they already belong to the enterprise, but have not yet been delivered to its warehouses. This also includes surplus equipment, which is subject to write-off due to malfunction, as well as moral or physical wear and tear, regardless of its service life.

Today, in the age of developed high technology, mechanical equipment has appeared that works on auto control. As a result, the labor of workers who used to operate machines began to be squeezed out. At the same time, technological developments of this kind make it possible to increase labor productivity and expand the volume of production, which ultimately ensures a more efficient functioning of the enterprise itself.

3. Classification of equipment, power and its types

Equipment in the enterprise - this is the active part of fixed production assets that are directly involved in the production activities of the enterprise. The qualitative characteristic of the equipment is its condition and ability to produce something. Thus, the equipment is divided into the following types:

1) new fixed assets that have not yet been in operation. This type of equipment is a machine recently acquired by the enterprise of the previous or technologically and qualitatively newer model;

2) serviceable or requiring current repair. As a rule, this equipment is in working order, installed and operating in production shops. It regularly produces a certain volume of finished products and is part of the fixed assets. The need for routine repairs can be caused by minor malfunctions that are easily fixed. For example, this is possible when a part is displaced or worn;

3) equipment requiring major repairs includes those that do not work for several reasons at once. To restore it, accordingly, it takes a lot of time, new parts and labor of repair workers. As a rule, such equipment is out of the production process for a long time, and even when it is completely repaired, it cannot give the same production indicators as before;

4) obsolete equipment. Its deterioration is associated with the emergence of better and more advanced technology, which allows achieving higher production results. In this case, the enterprise incurs the costs of acquiring new equipment, i.e., a complete re-equipment of production. However, with a limited amount of material resources, the enterprise can upgrade the "old" equipment. Of course, this is possible only if there are highly qualified innovators;

5) equipment subject to decommissioning: it is no longer subject to repair and cannot be reconstructed.

In addition to dividing equipment into groups according to quality characteristics, many organizations have a classification that distributes equipment by age. The structural age is the number of years (months, days) that have passed since the creation of fixed assets, and the physical age, respectively, is represented by the time from the beginning of its installation and commissioning.

Of great importance for production is such a characteristic of equipment as power.

Power - this is the ability of this type of equipment to produce a certain amount of goods or energy per unit of time worked. This indicator is calculated both in kW and in horsepower (1 hp \u0,736d XNUMX kW). From the point of view of equipment loading, the following types of power are distinguished:

1) normal power, which is characterized by the highest value of the coefficient of performance (COP);

2) maximum short-term power. For example, in case of emergency, the engine can run for a very limited period of time. In other words, this is the maximum power of the engine;

3) maximum continuous power - the highest power value with which the equipment can operate for an absolutely unlimited period of time without the risk of accidents.

For the enterprise itself, it is important to know the total energy capacity. It is calculated as the sum of engines available in production and determines the production capabilities of the enterprise: output, labor intensity and time costs.

4. Indicators of the use of equipment and the structure of the calendar fund of equipment operation time

The operation of the equipment can be characterized by the power of the engines, the volume of output, the norm of time, i.e., all kinds of characteristics of the final result. Thus, there are a number of indicators by which it is possible to calculate the usefulness and efficiency of a particular type of equipment.

1. Determination of the share of available and installed equipment in the total set of actually operating machines by means of the following coefficients:

1 TO_н = actual operating / available equipment;

2 TO_у = actually operating / installed equipment.

It is quite logical that the coefficient of installed equipment will be less than the final value of the coefficient of cash. This is due to the fact that the first is an integral part of the second.

2. The use of equipment for the duration of the time period is described by the coefficient of its extensive load: K_э = actual machine running time / maximum possible time. In accordance with this, the structure of the calendar fund of working time can be represented as follows.

3. The coefficient of intensive utilization of equipment shows the degree of use of equipment by the power of its engines.

К_и = actual power / maximum power.

The numerator of this formula is the value of the actual productivity of the equipment, which shows how much goods and services it produces at a given capacity per unit of time. The denominator, respectively, contains the value of the maximum continuous power, that is, it shows what the maximum performance can be, all other things being equal.

4. An important indicator is the calculation of the use of equipment by the volume of work performed by it, i.e., the integral load factor.

where T_fact. - actual hours worked;

М_fact. - the power with which the equipment worked.

Accordingly, T_Max and M_Max represent the maximum values ​​of the previous indicators, that is, they show the potential capabilities of the equipment both in terms of the duration of the production process and in terms of power, at which the entire amount of work can be performed. If we take into account that the product of the values ​​of time and power is a physical indicator of work, the integral load factor can be represented as follows: K_integr. =W_fact. / IN_Max.

5. The equipment shift ratio shows how many shifts each piece of equipment works on average. According to this indicator, it is possible with a sufficient degree of probability to judge the size of the installed operating equipment and the efficiency of its operation.

К_see = machine-shifts / machine-days.

The numerator shows the total number of machines working at a given value of daily shifts, and the denominator shows the number of machines involved in the production process for a certain number of days. In order to visualize how the shift ratio is calculated in practice, we can give the following example-task.

Let's assume that the calculations are made for one production day. In total, the company has 50 machines: 25 of them - in three shifts, 15 - in two and the remaining 10 - in one. We find the value of machine shifts by multiplying the machines by the number of shifts they have worked, i.e., machine shifts = 25 × 3 + 15 × 2 + 10 × 1 = 115. Considering that 50 machines work for only one day, we immediately find the shift coefficient : TO_see = 115 / 50 = 2,3. This means that each machine works on average 2,3 shifts.

LECTURE No. 5. Organization and regulation of labor

1. The concepts of labor and labor force

Labor is the most important quality characteristic of any production process. The quality of manufactured products and, as a result, the demand for it depend on the quality of labor. This is especially important when the firm is non-price competitive. Thus, labor is the determining factor of production, since through it there is a qualitative fusion of the fixed assets of the enterprise (equipment, technologies) and working capital (raw materials, various materials).

Work force - a specific product, a factor of production, directly involved in the process of creating new goods and services to meet the needs of economic entities. The number of labor force is determined by such concepts as "employment" and "unemployment", and it is they that characterize the economic situation in the country. The labor force is people involved in production, on the one hand, and the totality of human abilities, on the other. The quality of the labor force shows the degree of efficiency of the market economy, how competitive it is in this respect. The labor force at first glance is the number of people of working age and able to work. It is also a combination of physical and spiritual abilities of a person. In other words, in order to be considered a worker in a particular field of activity, an individual must have a share of professionalism, diligence and experience, which determines the quality of his work.

To distribute the labor force, there is a labor market where transactions are made between entrepreneurs and employees. One of the forms of such a market is the labor exchange, which distributes all able-bodied subjects of the economy according to its sectors, thereby filling the lack of workers in organizations and enterprises and increasing the total volume of production. The following conditions for the emergence of the commodity "labor power" can be distinguished:

1) the worker must be a legally free person, i.e., at his own discretion, dispose of his own abilities and use the available opportunities;

2) the worker must be deprived of the means of production, which he can receive only in exchange for the sale of his labor qualities.

The labor force has certain qualities.

1. It forms a single whole with the owner and brings him income.

2. If the work of an employee is not realized for a long time, then its effectiveness decreases over time. Labor is a non-permanent factor of production, since knowledge, skills, experience and other professional qualities of an employee may be lost. Therefore, in order to carry out effective activities, they must be regularly involved in the production process.

3. The bearer of labor qualities, that is, the person himself, cannot be an object of sale, such is only his labor as the ability to create material and non-material benefits, various goods, the circulation of which in the market is the basis of the entire economic life of the country.

Thus, in any country, an important problem is the increase in labor resources. To this end, the state, as the highest authority, invests, subsidizes and encourages labor activity.

Increasingly, the term "human capital" is used in science as a set of knowledge, skills and professional experience. This type of capital is associated with the concept of "personnel drain", i.e., luring valuable specialists to a new job with the provision of better working conditions and wages. As a rule, it has an international character.

2. Labor movement

Each enterprise is interested in creating a stable team of employees. This allows you to achieve a certain balance of labor activity at the enterprise, as a result of which the most important indicators, such as labor productivity and its efficiency, are normal. However, for a number of reasons, personnel stability is not a very frequent occurrence in modern production, so the movement of the labor force does occur. Employees get a new job, quit, go on vacation, are transferred to other facilities. Any change in the composition of the workforce is a normal phenomenon that occurs in almost all organizations.

Intra-organizational turnover involves the movement of workers not only at the entrance and exit of the organization, but also the transition from one category to another.

The process of movement of workers can be characterized by a variety of indicators that can be conditionally combined into two large groups: absolute (or simple, primary) and relative, which are calculated directly on the basis of primary absolute indicators and are expressed as a percentage.

1. Receipt turnover necessary to identify the direct sources of staffing and the availability of existing vacancies:

1) acceptance by organized recruitment is the procedure for recruiting personnel by announcement in the media or within the organization;

2) transfer from other institutions and enterprises, in other words, labor mobility;

3) recruitment of employees from among graduates of universities and other professional educational institutions;

4) employment in the direction of the employment authorities (exchanges, etc.);

5) enticement of personnel, in other words, the invitation of specialists from other enterprises on new working conditions and wages;

6) employment of persons aimed at passing industrial practice.

2. Turnover by disposal, i.e., the number of laid-off workers grouped by all reasons for leaving:

1) the necessary turnover upon retirement may be associated with the expiration of the contract or contract, leaving for study (advanced training), the army, retirement, transfer to other facilities, migration, and even death;

2) excessive turnover on disposal - staff turnover, i.e. persons dismissed of their own free will, for violation of labor discipline or for reduction.

3. Number of people who have changed equal to the difference between those hired and those fired from it. This ratio shows the degree of staff turnover in the enterprise.

The above indicators of personnel turnover are external.

4. Domestic turnover represents the transition of an employee from one quality category to another. This may be due to his professional growth and personal merit. At the same time, the composition of the personnel, the total number of employees at the enterprise do not change.

These characteristics characterize the intensity of the movement of the labor force, are calculated as the ratio of absolute indicators to the average number of employees for the same period.

1. Rate of hired (K_etc.) = (number of hired / average headcount) × 100%.

2. Dropout rate (K_select.) = (number of dropouts / average headcount) × 100%.

3. Flow coefficient (K_current) = (excess turnover on disposal / average headcount) × 100%.

The data obtained by calculating the above coefficients must be compared with the indicators of previous years. This will allow you to track the personnel policy in dynamics. In addition, it is important to find the causes of problems that may be associated with the movement of personnel. For example, it is necessary to determine for what reason the greatest number of layoffs occurs. It may be worth changing the very system of labor rationing or remuneration, or changing the relationship in the "supervisor - subordinate" system. A comprehensive analysis of such problems will allow stabilizing the personnel composition of workers and, as a result, increasing the efficiency of labor activity.

3. The total number of employees of the enterprise

Staff - this is a set of persons involved in the activities of the organization and receiving wages for this in accordance with the existing tariff system. The staff has certain characteristics.

1. The organization has a system of relations "entrepreneur - employee", built on the basis of concluded agreements and contracts.

2. Personnel are characterized by such labor characteristics as profession, skill level, education and specialty, as well as the ability to generate ideas and initiative. Through this, the place of the employee in the organization is determined: his position, duties and rights.

3. Personnel in the organization has a certain focus, that is, guidelines and goals that all employees should strive for. In this case, the main task of the management of the organization and the strategic planning department is to determine the strategic goal of the company and the range of issues, the solution of which will contribute to its achievement.

The total number of employees of the enterprise is determined payroll. It is a collection of all permanent, temporary, as well as seasonal workers and employees, regardless of whether they are currently at work or are distracted from work for any reason (due to illness, due to military service, holidays, business trips).

The payroll includes all employees who carry out labor activities within this organization for more than 3 - 5 days, as well as students of higher and secondary vocational schools sent to work practice and enrolled in positions that are paid from the payroll.

The monthly headcount is determined by maintaining daily records that indicate the total number of employees present and absent from work for any reason. Thus, the daily headcount is the sum of attendances and absences from work. An important indicator is the actual working employees of the organization. It is determined by subtracting from the total headcount the number of employees who came to work but did not start it. The fact is that there are a number of situations in which employees are not involved in the labor process in accordance with their duties.

Through the movement of labor within the organization and inter-company mobility, some workers regularly leave or move from one category to another, others come to their positions. The processes of recruitment and dismissal of personnel ensure the dynamics of the total number of employees. In accordance with this, payroll indicators are calculated at the beginning and end of the reporting period, as well as the average headcount for a certain period of time (month, year). So, average monthly number of employees is equal to the sum of the daily numbers divided by the number of days. Similarly, the average annual headcount is determined, only in this case the sum of the average monthly headcount is divided by 365 days. At the same time, the headcount for weekends and holidays is taken equal to the headcount for the previous working day - Friday, and in organizations with a six-day working week - Saturday.

4. Composition of employees of the organization

From the point of view of the performance by staff of their functions, it is important to study not only the number of employees, but also their composition. This allows you to determine the main categories that exist in this organization, and in accordance with this, build a personnel policy. At most enterprises in the material industries, such as agriculture, communications and transport, there are 2 groups of personnel:

1) personnel employed in the organization is not the main activity, in other words, non-production workers. These include, for example, employees of housing and communal services, culture, medical and children's institutions;

2) industrial and production personnel engaged in the main activity, i.e. persons working in an organization that produces various goods and services to meet the physiological needs of society. In turn, this group of employees, in accordance with the duties they perform, is divided into several groups:

a) a group of workers, which includes workers employed in the process of creating material values ​​and goods, i.e., participating in the production process. In addition, this includes workers of auxiliary (production of containers) and auxiliary (implementation of repair work of fixed production assets) farms, as well as personnel of transport departments for the transportation of people and the delivery of goods;

b) a group of employees, i.e. persons whose work is related to the management, financial and commercial activities of the organization. Firstly, these are top managers appointed directly by top management and exercising overall control over the entire organization as a whole. Such a system frees management from solving operational, minor problems and allows you to focus on solving more important strategic tasks. A senior manager to help himself appoints the heads of departments, departments and shops. They control labor processes at the level of business units and inform superiors about existing problems. The group of employees also includes specialists: accountants, economists, engineers, technologists. The status of an employee is also given to persons involved in the preparation and execution of documentation (secretaries and assistants), household services (cleaners), as well as security workers.

Data on the composition of employees by demographic characteristics (by gender, age), level of education, work experience, professional and qualification composition are studied and summarized in particular detail.

The creation of a market economy marked the beginning of the development of private and joint-stock property. Therefore, today in modern organizations there are groups of persons related to the personnel of employees, but not performing the corresponding work.

At the same time, they are interested in the prosperity of the organization, the growth of the efficiency of its functioning.

These groups include, first of all, the board of directors, which makes all decisions related to the activities of the organization, and exercises overall control over all the processes taking place in it.

5. Organization of work and labor standards

The organization of labor is designed to create normal working conditions for the staff (and the individual employee, in particular).

Such a policy of labor activity control can significantly increase the overall productivity of labor, its efficiency and, as a result, the level of profitability of the enterprise.

The structure of the organization of labor implies the presence of the following controls.

1. Recruitment - this is a rather difficult process of selecting workers and forming a production team. This issue should be approached very seriously, since the overall result of the organization's activities depends on the professional qualities and abilities of the employee, as well as the degree of his initiative.

2. Arrangement of workers according to the established system of production. Each employee must take "his" workplace in accordance with his abilities, level of education, as well as professional skills.

3. Fair distribution of duties between all members of the workforce. Each employee should perform only the amount of work that corresponds to his field of activity and fits into the scope of his professional duties. It is unacceptable to overload an employee with affairs beyond measure, but if there is such a need, then it should be carried out with the consent of the worker himself and, accordingly, with a supplement to his monthly salary.

4. Training and retraining of personnel. At any enterprise, in connection with technological changes, sooner or later the problem of insufficient preparedness of workers for the changed working conditions arises. In accordance with this, the management of the enterprise is obliged to take on the issue of retraining personnel: employees are periodically sent to additional advanced training courses.

5. Stimulation of labor (moral and material support) includes moral encouragement, such as praise and universal recognition of merit, since every employee in one way or another has a need for respect and self-realization. Good incentives can be a salary increase or various bonuses in the form of bonuses. In addition, it should be taken into account that not all workers are motivated by material rewards. There are people who prefer to everything else career growth, further promotion or the opportunity to lead and take responsibility. Thus, the HR manager is obliged to identify the individual preferences of each employee and, in accordance with this, build a motivation system. Consequently, the organization of labor is achieved through a set of measures aimed at improving labor processes and creating healthy working conditions.

The organization of labor includes such a thing as "labor rationing". The purpose of labor rationing is to determine the necessary costs and labor reserves corresponding to the most efficient options for organizing production. In accordance with this, the following labor standards can be distinguished:

1) norms of time, i.e., the costs of working time necessary to perform a separate production operation or manufacture a unit of production;

2) production rates, defined as the amount of goods and services that must be produced by one worker in a certain unit of time;

3) service rates - the number of employees involved in the production process for servicing one piece of equipment, or the number of pieces of equipment designed for one worker;

4) headcount norms - the number of employees of a certain professional and qualification composition who must perform a certain amount of work;

5) the rate of manageability or the number of workers who must be subordinate to one leader.

6. The concept of working time: its norms, the calendar fund of working time

Working time is the period during which the labor process takes place. It can be productive, that is, normalized, and unproductive (non-normalized). The latter includes the loss of time due to the implementation of unproductive work, as well as due to organizational problems.

Productive working time describes the duration of the production process and its efficiency, since only efficient production contributes to the saving of time. Thus, the main elements of productive time is the totality of time costs:

1) regular timeduring which the production of goods and services or other useful work takes place;

2) auxiliary timenecessary to create a favorable working environment, i.e., which is spent on preparing the workplace;

3) free time, which all employees without exception should have (this is the time for rest and personal needs, for example, for lunch).

Only the creation of a labor organization system can significantly increase the efficiency of the labor process carried out within a given firm or enterprise.

The main and auxiliary time in their totality represent operational time, i.e., the time during which the ultimate goal of technological operations is carried out. This is full working time, which makes up the structure of the working day and is allotted to solve a given amount of tasks and perform a certain amount of work. Working time is regulated directly by labor legislation, which determines its scope and structure. For example, it is generally accepted that a normal working week is 40 hours with a working day of 8 hours. For minor workers and those working in difficult working conditions, this indicator should be much lower and is determined by only 36 hours or less, and for adolescents - 30 hours. time is usually measured in hours, days, months and years. The hours worked are calculated in man-days, otherwise, this is the presence of this employee in the payroll of a certain day.

The year worked for an employee is considered to be the year during which he was both in the daily and in the monthly payroll of the organization's personnel. The total number of years worked is the length of service of the employee, through which the level of his professionalism and confidence in his work is determined. In addition, seniority is one of the determining factors in payroll.

For the enterprise, an important task is the calculation of the calendar fund of working time. It is divided into two components. The first, the shortest in duration, represents the time spent on holidays and weekends. The second part of the working time is represented by the personnel fund of working time, which, in turn, includes the time of the required vacations necessary for the employee to restore labor forces, as well as the maximum possible time during which the employee can be at the workplace and perform socially useful work. The total possible time of the working day is determined by the proportion of attendances and non-attendances in it and, as a result, can be characterized by both whole-day downtime and the amount of time actually worked.

Labor legislation defines a number of reasons why an employee has the right not to come to work, these are:

1) illness of an employee of the organization - implies his temporary removal from office and the corresponding payments (sick leave) from the general wage fund;

2) business trip;

3) leave for pregnancy, childbirth, and childcare;

4) educational leave for persons studying on the job (advanced training).

7. Loss of working time, methods for studying the loss of working time

Worked for the employee is the day when he came to work and started it.

But during the working day, there may be losses of working time, which are measured in man-hours. Such losses can occur for a variety of reasons.

1. They may be due to labor laws (for example, shortening of the working day for minors and workers engaged in labor activities in difficult working conditions; breaks in work for nursing mothers). Working hours may also be reduced in connection with the illness of an employee or the performance of public duties.

2. Through the fault of the administration or suppliers. This is typical for such cases when, for example, there is no raw material, the machine has broken down, and its further work cannot be ensured.

3. Finally, losses can occur through the fault of the staff. If an employee is late for work for more than half an hour, the equipment is idle; if the delay is delayed, the employee is put absenteeism. As a result, the equipment at the enterprise does not work at full capacity and not at full strength, which affects labor productivity and output indicators. Among other things, downtime is the result of unauthorized or premature departure of an employee from his workplace.

In order to minimize the risk of loss of time, special methods are being developed to control the production process at all its stages.

1. Timing, i.e., the study of working time by conducting appropriate regular observations and measurements of the duration of repeatedly repeating elements of the operation. This method is otherwise called selective observation. After making a sufficient number of measurements, it is necessary to process the received data for each element of the production operation. Analysis of the results makes it possible to identify the movements and actions of the employee, which are superfluous. This sets the amount of time that is necessary for the normal execution of the operation.

2. Photo of the working day. This method is the observation throughout the working day or part of the actions of the employee in order to identify possible losses of working time. It allows you to determine the actual output of the employee. If the work of no more than 3 workers is observed, this is called a group photo of working time. The observer directly controls all operations and measures the time. But self-photography is not so effective in use, since it allows you to study only the causes of losses and their magnitudes themselves.

3. Photochronometry, or a complex type of observation. In other words, two methods are combined and applied at once: timing and photography of the working day.

4. Method of instant observations is based on the assumption of repeatability of cases of work and breaks. Thus, the observer makes a tour of workplaces at certain intervals, which allows him to fix the very moment of work or downtime. This method is convenient to apply in the case when control is carried out over the equipment of workshops or large areas of work, where the number of employees is more than 3 people.

LECTURE No. 6. Labor productivity and output

1. The concept of labor productivity and its indicators

The main goal of production activity is to obtain such a product or service that would correspond to consumer demand as much as possible. For an organization engaged in this type of activity, the degree of its effectiveness is extremely important, which shows how its results correspond to the efforts expended and the factors of production, the main of which, of course, is the labor of the worker. Productivity - this is a qualitative characteristic of labor costs, an indicator of the development of the system of labor relations. With its positive dynamics, the enterprise observes a real increase in production volumes as a result of an increase in the labor efforts of an employee while reducing the marginal unit of time spent on the manufacture of each additional unit of output. To characterize the level of labor productivity, as a rule, two indicators are used.

output - the amount of goods and services produced in one unit of labor time. The company is expected to average hourly output, i.e., the number of products manufactured by one employee per worked man-hour. Average daily output is defined as the ratio of total output to man-days worked. Respectively, average monthly output is equal to the difference between the average number of employees of the enterprise and BB - gross product, i.e., the entire volume of goods and services produced at this enterprise for a certain period of time. Similarly, the indicators of the average quarterly and average annual output are calculated. Any output indicator can be calculated both in natural (only for homogeneous types of products) and in cost units. Output is a direct indicator, so its growth causes a proportional increase in labor productivity. The second indicator, which is calculated to characterize labor productivity, is laboriousness, which is defined as the ratio of the cost of labor time for the manufacture of a unit of output.

where Q is the volume of output.

The higher this indicator, the more, respectively, the time it takes to produce the planned output of goods and the lower labor productivity.

Consequently, labor productivity characterizes the fruitfulness of labor, the degree of its effectiveness. Nevertheless, this indicator should be distinguished from labor efficiency. Efficiency is a broader concept, it is described not only by economic characteristics. This includes the impact of labor activity on the body of the employee, and his general condition, as well as ensuring his professional and career growth. In other words, such conditions must be created for the employee at the enterprise so that he can perform his scope of work with maximum efficiency, while realizing his professional and creative abilities. Thus, labor efficiency includes both social and psychophysiological aspects of labor activity.

Efficient labor is not only one that is characterized only by high output, but one that is carried out in favorable and safe conditions, it implies the full use of the skills and abilities of labor personnel. The absence of the above characteristics of the labor process can be one of the main reasons for the decline in labor productivity. Thus, labor productivity is directly dependent on its efficiency. These are interrelated indicators that must be taken into account to create a system for organizing and rationing labor, as well as when planning the production activities of an enterprise.

2. Factors of labor productivity growth

Labor productivity is characterized by high variability and dynamism, which is associated with the influence of many factors on it, which in one way or another can either increase it or reduce it.

In addition, the role of working conditions in which labor activity is carried out should be noted. This is the so-called indirect performance regulator, since it can either enhance or weaken the influence of the factors themselves.

Growth Factors - these are objective reasons that cause a change in the level of a particular indicator. Labor productivity is changeable, unstable and depends on a number of factors. Their action is interconnected, but to study the dynamics of labor productivity, they should be considered and studied separately.

1. Material and technical factors include everything that allows you to increase the technical level of production. First of all, this is the automation and mechanization of production processes, the raw materials used in the production, its quality, properties. It is very important to control the specific consumption of raw materials and materials: the smaller this value, the more efficient production is considered. In addition, at present, special attention should be paid to the technologies used: they need to be improved regularly. Only in this way can a firm or enterprises become sufficiently competitive in the market.

2. The organizational factor includes the improvement of enterprise management, production and labor (for example, a management system). Initially, all businesses were managed by a single owner. With the development of entrepreneurship, managers appeared - individuals who perform the function of management on behalf of the owner of the organization. In addition, they set themselves specific tasks, the achievement of which is very important for the normal functioning and progressive development of the enterprise. The manager is obliged to plan the activities of the enterprise in accordance with the market situation and the degree of risk. With the final design of management as an independent form of labor, the mechanism of leadership became much simpler. After all, the manager not only controls the production process, but also monitors the order and implementation of the plan by the workers.

3. Regional and economic factors: natural and climatic conditions, balance of jobs and labor resources, i.e. equality of supply and demand in the labor market, as well as the development of new areas of deposits.

4. Social factors imply the cultural level of personnel, the level of qualifications, the initiative of the personnel, as well as the psychological climate in the team. In addition, the problem of relations between the employee and employers, which must be built on trust and social partnership, is extremely important.

5. The structural factor characterizes the change in the volume and structure of production, economic specialization (change in the range of goods, their quality and other characteristics). This also includes the release of new products, the change in their share in the total volume of the product produced by this enterprise.

Determination and analysis of labor productivity growth factors at the enterprise is its most important strategic task. This allows you to determine the potential of the enterprise, highlight the main directions in which it should develop in the future.

3. Reserves for labor productivity growth

Labor productivity growth reserves - this is the potential, real opportunities for a more complete use of labor force and factors of production through the introduction of developments in science, technology, technology, systems of organization and labor rationing. The concept of productivity reserves is closely related to the factors of its growth. The productivity growth factor is a real opportunity, which, if backed by appropriate reserves, can be turned into reality.

There are many classifications of labor productivity reserves. Accordingly, the reserves are of the following types.

1. The implementation of new opportunities can be made due to a decrease in the labor intensity indicator. Only a real reduction in the cost of labor time per unit of output will make it possible to create a "reserve of time". This means that over the previous period of time, an additional volume of goods and services fixed in excess of the norm can be produced, which gives impetus to an increase in labor productivity in general.

2. Improving the use of working time and its productivity also activates production processes, directing labor activity to a more perfect stage of development. Important are the introduction of a scientific organization of labor, the strengthening of discipline in the work team, which, perhaps, will reduce staff turnover. Through the use of accumulated labor experience, it is necessary to improve the system of labor protection and industrial sanitation. Qualitative changes in working conditions, of course, will have the most direct impact on the quality of the result of labor efforts. Such a policy will help to significantly reduce or completely eliminate manufacturing defects and reduce production costs.

3. Reserves of the production structure itself, which can be used to improve it. Here we can single out both the increase in the competence of the personnel, and the improvement of the use of the resource "labor force" through the mechanization of labor and the use of the labor of auxiliary workers. In addition, reducing administrative and management staff will reduce overall costs, and reducing production control will increase initiative and innovation among the workforce.

According to the time of use, the reserves are divided into the following types.

1. current, which can be implemented in the current period and do not require significant initial costs. This type of reserves includes rationality in the use of fixed production assets, the use of rational and progressive wage systems, including additional payments and bonuses, and improvement in the organization of labor. In addition, such an indicator as manufacturing defects can also be reduced in a short period of time by implementing the above tasks.

2. Prospective reserves, i.e., those that for some reason cannot be used at the present time, but are, as it were, in stock. These include: the restructuring of the entire production process, the introduction of the latest technologies and equipment. All these measures cannot be implemented hastily, but require time and a sufficient level of investment.

According to the signs of the use of opportunities, there are the following types of reserves.

1. Reserve reserves: incomplete use of equipment capacity.

2. Reserves for losses: the use of fuel or resources in excess of the norm, the growth of labor intensity, the rejection of products.

Therefore, the study of the reserves that an enterprise or organization has at a particular point in time makes it possible to plan the further development of production and, over time, eliminate existing problems.

4. The concept of products, their types and stages of readiness

The products that are produced by a particular organization are its direct indicator. Gross output, firstly, characterizes the efficiency of production and labor productivity, and secondly, allows us to draw conclusions about the operation of the equipment and the sufficiency of its capacity. All this makes it possible to determine the complex of problems that production faces at all its stages, and to assess the real possibilities and reserves.

Thus, the product is the result of the firm's work and can take two forms: that is, it is produced in the form of goods or services. Repair work associated with the restoration of the lost usefulness of goods or with giving them improved properties (painting, polishing, etc.) is called industrial services. There are the following types of products:

1) the main product - represents one or another product for the production of which production was set up;

2) by-products (for example, molasses at a sugar factory, cake at an oil factory, etc.). In some industries, the features of the technology are such that, along with the main one, they also receive another product that differs in value from the main one and is taken into account, respectively, separately;

3) related products. Today, scientific technological developments in the field of production make it possible to simultaneously obtain several types of products from the same raw material. According to the method of creation, this is a conjugated product, and in appearance it belongs to the stage of finished products;

4) production waste that no longer has the properties necessary for production and cannot be further used for the manufacture of products;

5) marriage, i.e. parts and products unsuitable for production and consumption. The level of defectiveness of manufactured products shows the degree of development of production and its efficiency. The lower this indicator, the higher labor productivity and technological level of production.

According to the degree of readiness, the products are divided into:

1) work in progress, i.e., products at their initial stage of readiness. This means that all products are being processed within the same production unit and at the moment have an unfinished marketable appearance (steel in the process of smelting at a metallurgy enterprise). In addition, work in progress includes even those goods that have been fully processed at all stages of the production process, but have not yet arrived at the finished goods warehouse and do not have an invoice;

2) semi-finished products - these are parts and goods that have passed all the necessary operations in the process of processing within one workshop, but are subject to processing in other production units. Ultimately, the semi-finished product is checked, recognized as fit and documented;

3) finished products - are those types of products that have been completely processed at this enterprise. In other words, these are suitable goods that arrive at the warehouse of finished products or are transferred to the customer on the spot or shipped. Finished goods and services are produced as part of the main production. But there are products and auxiliary workshops (for example, containers for packing, loading and storing finished products).

5. Accounting for products

To control the processes of production and marketing of finished products, accounting systems have been developed that allow a comprehensive study of the manufactured goods both in value and in kind. Accounting for products manufactured at the enterprise is carried out by means of natural meters, which are characteristics of production volumes in physical units (pieces, tons, kilograms, meters, etc.).

Such accounting is basic and necessary; it forms the basis for other types of accounting. Organizations keep records of the range of goods and services, i.e., a complete record of manufactured products.

Nomenclature is a collection of products of various types and for different purposes. The nomenclature determines the degree of differentiation of production.

The assortment is a variety of the same type of finished products that have the same consumer purpose. For example, the nomenclature of the food industry (confectionery departments) includes cakes, pastries, gingerbread, etc. And the assortment, for example, of cakes is biscuit, "Napoleon", "Honey", etc.

When accounting for products in physical terms, it is necessary to adhere to the measurement specified in the classifier of the State Committee on Statistics for this type of product. So, the length of the fabric is measured in running and square meters, paper - in tons and square meters, electric motors - in pieces and kW of power. Thus, one or another meter is used depending on what result you need to get and what to measure: length, power or weight. There are some varieties of products with a common property. For such cases, other measuring systems are used.

Conditionally natural, for example, are applied when one of the varieties of goods is taken as a unit, while others, respectively, are recalculated in coefficients, percentages. For synthetic detergents: fatty acid is taken as a unit, the remaining elements of the composition are in coefficients.

Conventional units measurements have the following construction rule: a feature is selected that is not related to the consumer property of the product (weight, time or raw materials per unit of goods). Accounting for products in terms of money is a universal method of comprehensive description and measurement of products. It allows you to achieve unity in accounting for heterogeneous activities and a diverse range of products. Naturally, the basis of cost accounting are the prices of goods or services.

They are usually set in accordance with the general level of market prices and take into account all the costs of production and sale. This method is quite simple for consumers to understand, but it has one very important drawback.

The fact is that with the regular and excessive use of cost units, there is a "chase" for quantity at the expense of quality.

Enterprises strive to maximize production, increase output and sales at minimal cost. As a result, the product begins to lose valuable consumer qualities, its usefulness decreases, and at the same time the competitiveness of the company itself.

6. Product indicators, coefficients of its output

To account for production volumes, a number of interrelated indicators in monetary terms are used. Gross turnover - this is the cost of the total volume of goods and services produced, which for a certain period of time have been fully processed in all departments of the enterprise. Thus, the production at the enterprise moves linearly depending on the stage of its readiness and the functions of business units. A significant part of the gross internal production turnover as the cost of products produced by some and consumed by other departments of the organization during any period of time. In this way, gross product is obtained by subtracting the intra-factory turnover from the gross turnover: VP \uXNUMXd VO - VZO. However, the gross product includes all stages of product readiness, i.e., VP \uXNUMXd finished products + semi-finished products + work in progress + industrial work (various types of services) or commercial orders.

Gross product represents all types of products in the aggregate, regardless of their purpose. In order to determine the share of products ready for sale, the term "commodity products" was introduced. As a rule, finished products intended for sale have a finished look, they acquire useful commodity properties that in one way or another affect the value of consumer demand. Marketable products - this is the total volume of goods and services produced in a given period and ready for sale. Unlike the gross product, the commodity product does not include work in progress, since, by definition, it cannot be released from production until it takes on a certain marketable form.

Products shipped from warehouses, supplied by one enterprise to another, or entered the market for goods and services, are called sold products. The moment of implementation is determined in two ways: by the time of direct shipment of products from the warehouse or by the receipt of funds from customers for its receipt to the manufacturer's settlement account. According to the structure, sold products include the same elements as commodity products, i.e., it is presented as a set of finished products, semi-finished products and commercial orders. Until 1991, Russia had an indicator "sales taking into account obligations for the supply of products." He characterized the completeness of the deliveries. In other words, the products sold must comply with the order in terms of nomenclature and quality. In addition, the sale must be made exactly within the time specified in the sales contract.

Several indicators are used to assess the production process and output at enterprises.

1. The coefficient of compliance of gross output with gross turnover, which shows the cost (in rubles) of gross output per 1 ruble of gross turnover:

2. Marketability coefficient (K_т) = TP / VP or K_т \u1d (GP + PF + KZ) / VP, where GP is finished products, PF is semi-finished products, KZ is commercial orders. This coefficient shows the cost of products ready for sale per XNUMX ruble of the total output together with work in progress.

3. To analyze the shipped goods and services and determine their share in the total volume of products intended for sale, the shipment coefficient is used:

where OP - released products.

4. The implementation process itself can be calculated using the following formulas: K_р = RP / OP or K_р = RP / TP. One of these methods of calculating sold products is used when products are only planned for sale or have already been shipped.

7. Commodity policy of the company

Any organization engaged in the production of goods and services and their sale on the consumer market must implement its own product policy. Thanks to it, the company plans the development of the production process, marketing, studying consumer demand, mastering more and more new markets, expanding its share of influence.

Commodity policy - this is a set of organizational measures directly related to the production of goods and its improvement, sale or removal from production, as well as service and pre-sales services. In addition, this includes the development of advertising campaigns as the main sales engine. The main goal of marketing says: "If the manufacturer does not have a good and high-quality product, he has nothing!" After all, if the product does not satisfy consumer demand, the company loses its competitiveness.

Goals of commodity policy.

1. Ensuring the correctness of decisions made regarding the choice of product range. Assortment - varieties of goods that have the same purpose. However, they may differ in shape and even price. The wider the range of products offered to the buyer, the greater his choice and the greater the likelihood that the purchase will be made.

2. Maintaining the competitiveness of goods through their quality, pricing policy and active advertising campaign.

3. Maximum compliance of the release with consumer demand and desires of buyers. This will help to maintain the macroeconomic balance of supply and demand in the market of goods and services.

4. Expansion of the market share, finding promising segments and sectors for manufactured goods and the market.

5. Development of trademarks, packaging, service systems and implementation of strategic planning.

In order for a product policy to be successful, it must meet certain conditions.

1. The organization must have a clear idea of ​​​​the further development of production and marketing, what should be the strategic goals and what is the mission.

2. To survive in the long term, the firm must have a corporate strategy of action.

3. For the development efficiency and successful promotion of the product on the market, the company must be well acquainted with the market segment in which it operates, with its requirements and prospects.

4. Carrying out any activity, the organization must have a clear idea of ​​its capabilities, resources at its disposal. Thus, a strategic approach is needed to solve the problems of commodity policy at any economic level. This means that all decisions must be made not only with regard to current short-term interests, but also in terms of their effectiveness in achieving ultimate goals.

An important part of the product policy is the definition of the product strategy. Commodity strategy represents the direction of commodity policy chosen for the long term and includes the solution of its main tasks. The strategy is set for 5-7 years and, as a rule, has several options: undifferentiated marketing, concentrated marketing (specific specialization, concentrating on solving the most important task) and product differentiation (variety of products).

So, the commodity policy primarily provides for the solution of the following tasks:

1) determination of the optimal share of new products in the overall structure of production;

2) planning the development of the market share, entering it with new products;

3) creation of a program for the withdrawal from production of obsolete types of goods and the establishment of the rate of renewal of products, their range and assortment.

As practice shows, almost all organizations have developed marketing systems. This allows them to choose the optimal types and goals of commodity policy, achieve high growth rates and increase competitiveness.

8. Quality of work and product quality, certification

The activity of the enterprise should be aimed at the release of the planned volume of goods and services that are competitive both in the domestic and foreign markets. The competitiveness of a product, its advantage is determined not by price, but by quality as the most important characteristic of consumer demand. quality of products is a set of useful properties that make it suitable for consumption in accordance with its intended purpose. The degree of product quality (i.e., its compliance with standards and norms) depends on a number of reasons. Firstly, the basis of production is raw materials, i.e., the initial element for the manufacture of goods. The quality of raw materials, the ability to process and preserve as a result of its former properties directly determine the quality of products made from it.

Do not forget what is the role of the workers themselves in the production process. It is the qualifications, education and labor abilities of the organization's personnel that determine the final result of economic activity. Therefore, its quality directly depends on the degree of production control, as well as the level and effectiveness of the efforts expended. In accordance with this, an important role is played by labor and production discipline, systems of organization and regulation of labor.

Unlike product quality, work quality is a broader concept and is nothing more than the compliance of the main features of the production process with generally accepted requirements and tasks. Thus, the quality of work depends on the quality of labor activity and its results.

We can distinguish the following ways to determine the quality of products.

1. The purchase of finished goods and services must be carried out with the conditions of inspection for signs that do not comply with generally accepted standards.

2. Any purchase must be preliminarily supported by relevant reviews of this product by testing a similar sample.

3. Purchase based on a certain quality. With such a purchase, it is possible to establish differences between the quality of the goods as agreed and delivered. Such differences can be offset by an appropriate discount.

4. Purchasing by description is as follows: the sales contract contains a detailed description of all the properties of the product, as well as its form, function and purpose.

5. Buying in bulk is carried out without determining the quality of products, therefore, the seller does not bear any guarantees for defective products.

6. A deal with the subsequent specification of the characteristics and properties of the goods - the so-called standard contract, which describes the base prices and the quantity of ordered products.

The concept of "product quality" is associated with the concepts of certification and standardization.

Standardization - activities related to ordering on any basis through the creation of a state standard. The standards contain the whole range of requirements for manufactured goods and services, raw materials, semi-finished products and the course of the production process. In Russia, there are: GOST (the most stringent of all standards), OST (industry), TU (technical specifications), as well as standards and regulations of the enterprises and organizations themselves.

Certification - a system that describes the rules for managing the compliance of products with requirements and standards. Certification has the following tasks:

1) creation of conditions for joint activities of enterprises selling their products on the same market, as well as for conducting international trade;

2) support for consumer choice when purchasing certain goods and services and, as a result, protecting them from unscrupulous manufacturers and defective products;

3) exercising control over the production of goods, their safety for the environment, human life and health;

Thus, in essence, the process of standardization precedes subsequent certification, i.e., standards and quality norms are initially established to which manufacturers of goods and services should strive, and then the implementation of these norms is checked by a comprehensive description of the properties of products.

9. Indicators of work quality and product quality

The study of the quality of work at the enterprise is necessary for the purpose of full operational management. This is essential for the ongoing analysis of the quality of work. Most fully about this indicator and its dynamics can be judged by the total volume of output, the amount of profit, labor productivity and its efficiency.

In addition, it is important for any organization to achieve a minimum level of cost of goods and services and reduce the share of consumption of raw materials and materials per unit of finished product. Also important for production is the state of machinery and equipment, their capacity, which determines the prospects for production. According to the nature of the properties of manufactured products, indicators of its quality are divided into several groups.

1. destination indicators, which characterize the functional properties of the product and determine the conditions for its rational use (for example, by studying the productivity, power and strength of equipment).

2. Reliability indicators include product characteristics such as durability, maintainability, and storability. This is mainly characteristic of goods in the instrument-making and household appliances industries.

3. Ergonometric indicators. All produced goods and services must comply with the conditions of life and work capacity of the consumer, i.e., have certain hygienic, physiological and psychophysical characteristics. For example, foodstuffs should, wherever possible, include the essential elements and vitamins necessary for the development and maintenance of the human body.

4. Aesthetic indicators product quality includes informational expressiveness, rationality of form, integrity of the composition. This means that the product must correspond to fashion, color, be original and unique.

5. Manufacturability of products is a generalized characteristic of the rationality of design solutions used in the production.

6. Unification indicator of manufactured goods shows the degree of saturation of their standard parts.

7. Environmental indicator describes the usefulness of the product, i.e. its safety for the environment and the consumer. This means that a quality product should not be a source of harmful radiation, radioactivity (we are talking about various devices) and contain an excessive amount of food colorings and preservatives (for food industry products).

8. Patent indicators characterize the product in terms of the availability of copyright certificates and patents.

9. Through economic indicators one can judge the production as a whole, the efficiency and degree of labor efforts, the condition of the equipment (this is the cost, price and costs of a unit of production, service life, etc.).

The quantitative value of product quality indicators is determined by developing methods for their study. The most important of them, of course, is the experimental method, which is based on the use of technical means. It allows you to objectively and comprehensively study and evaluate the quality of products. There is also an organoleptic method that characterizes the quality through the senses and evaluates this indicator according to a point system. But the most obvious and simple, of course, is a graphical method for collecting and systematizing data on the properties of goods and services. Through the construction of histograms, diagrams and various kinds of graphs, experts can draw conclusions not only about the quality of goods, but also about the conditions under which they were produced.

10. Quality as a factor in increasing competitiveness

Tough competition in a market economy forces manufacturers to pay great attention to the quality of their goods. This is its property, as a rule, the most basic thing that the consumer first of all pays attention to when making his choice. Today, the greatest demand is for a unique product with special properties, a certain quality and even a certain brand. Such non-price factors as fashion, consumer preferences, which determine the demand function, activate manufacturing firms to develop new production methods and increase competitiveness.

It is the popularity of a particular organization and its product that is attractive to the buyer.

A number of advantages of the organization gives the presence of a certified quality system. First, the organization gains a reputation as a highly reliable and stable firm. This allows it to expand its market share, distribution system and become even more competitive, which ultimately brings it global recognition. In addition, confirmation of product compliance with quality standards causes a significant increase in labor productivity and, as a result, a reduction in unit costs, as well as an increase in financial and production discipline. The immediate goal of an organization that develops a quality system is to create conditions that would guarantee the stability of the quality of its products.

Quality system - the basis of the company's production activities and its financial stability, it contributes to the implementation of strict control of technical and commercial activities. The quality policy is necessary for the successful development of the company, since it leads to the achievement of its goals, the solution of the main tasks. This takes into account the interests of four groups of partners.

1. The company provides consumer demand through the creation of high-quality products, resulting in customer fully satisfies your needs.

2. Working staff the enterprise in this case has a system of requirements for the manufactured product, being engaged in its production, it satisfies its need for self-realization.

3. Suppliers resources consistently receive orders from the manufacturer, because with an increase in quality, there is an increase in the magnitude of demand, which encourages the manufacturer to expand production.

4. Satisfying the interests of the whole society is to provide it with products of reliable quality. Organizations are developing environmentally sound production to ensure environmental protection and ethics.

The policy for changing the quality of products is carried out by the management at all levels of production activities in compliance with the relevant legal requirements. The quality system itself can be confirmed by the standards of the enterprise for the preparation of production and the manufacture of goods, as well as technological documentation.

It should be noted that the existence of a quality system in production has a positive impact not only on labor productivity, but also on labor discipline, on the system of training qualified personnel. From an economic point of view, obtaining a quality certificate (for example, the ISO-9000 series) significantly reduces the costs of the organization. Thus, through the introduction of the latest technology into production and the use of high technologies, the volume of products that do not meet quality standards and consumer expectations is significantly reduced.

LECTURE No. 7. Organization and forms of remuneration

1. The concept of wages

Wages - this is a material reward for work, a monetary value of the labor force and an indispensable condition for the existence of a person. From an economic point of view, wages represent a part of the national income (GDP) received at the individual disposal of workers, taking into account the quantity and quality of the labor factor. The level of wages expresses the cost of goods and services or the minimum set of goods necessary for the reproduction of the worker and his family. This is a very important indicator for analyzing the economic well-being of the population of a particular state (in developed countries it is about 3/4 of the national income). The amount of wages depends on a number of indicators:

1) qualifications of work and level of education workers engaged in labor activity;

2) worker experience, i.e., the total period of service in a given place. There is such a thing as "rank", which includes both experience and level of education. The higher the category, the higher, respectively, the amount of wages;

3) working hours. Officially, the country has an 8-hour working day, but some private enterprises practice a 12-hour day with inflated wages. Shift and business travel methods of service are paid very well;

4) demographic characteristics of the worker (gender, age). They play a big role not so much in the work process as in hiring: young, energetic and active individuals are welcome;

5) national and cultural characteristics;

6) geographic and territorial factors. In remote regions with a harsh climate, wages are much higher. In addition, employees receive social benefits in the form of free travel within the country, their vacation lasts 2 - 3 months;

7) the development of the labor market and the degree of overall economic development of the country.

There are two forms of wages.

1. Time wage - organization of remuneration, in which accruals are made according to the quantity and quality of the time actually worked, as well as qualifications and working conditions. In other words, this is a salary that is set depending on the time worked, in connection with this, hourly, daily, weekly wages are distinguished. In Russia, at state-owned enterprises, wages are paid, as a rule, at the beginning of the month, and at the end of the month, employees receive an advance payment. There are two time wage systems. The first is represented by a simple scheme and is characterized by the fact that when determining the amount of earnings, the calculation of the rate of payment for one working hour is carried out. The second (bonus-time) system is based on the structure of a simple time-based system in combination with additional payments in the form of bonuses, which are assigned for quantitative and qualitative performance indicators.

2. Piece wages (piecework) depends on the volume of production. This form of wages stimulates the labor process, since the worker becomes extremely interested in his activity, he strives to produce as many products as possible. In this case, everything depends only on his professional and labor qualities and diligence.

Wages within the country must be constantly reformed. It must meet at least the minimum needs of the worker and correspond to the price level established at a given time. Such actions of the state will help preserve the economic well-being of the population and increase its interest in work.

2. Systems, types and functions of wages

Wages - this is a form of remuneration for work, it performs a reproductive and stimulating function. Allocate time wages (salary) and piecework. In modern conditions, there is a tendency towards convergence of these two forms of remuneration, which can be expressed in the following wage systems:

1) direct piecework wages are characterized by the fact that prices per unit of output do not change with the dynamics of the employee's performance of production standards;

2) time-bonus, which, in addition to the salary accrued in accordance with tariff rates, includes additional payments in the form of allowances and bonuses for high performance;

3) piecework premium. In addition to wages at direct piece rates, workers regularly receive bonuses for meeting and exceeding production standards;

4) piece-progressive wages are wages within the established norm, which is made at direct piece rates. At the same time, prices for a product in excess of the norm progressively increase depending on the degree of overfulfillment of the established production standards. For example, the production of a set of parts up to 100 pieces is paid at a price of 20 rubles per 1 part, and more than 150 pieces - 25 rubles each, etc.;

5) lump-sum system: remuneration is made for the entire volume of work performed in a certain contractual amount of money;

6) accord-premium. In addition to payment under the chord system, bonuses are paid for quantitative and qualitative indicators;

7) system of brigade contract. The foreman independently recruits the number of employees depending on the budget fund;

8) the system of participation in the affairs of the company implies the payment of wages by shares of the enterprise. Thus, each worker receives a certain percentage of the possibility of leadership.

There are 2 types of wages.

1. Nominal wages represents the amount of money that the worker receives for his work.

2. Real wage - this is a set of goods that a worker can purchase with the nominal wages received by him at a given price level at a certain point in time. It is directly dependent on nominal wages and inversely on the prices of goods and services. However, the dynamics of nominal and real wages do not always coincide. This happens when prices rise faster than the cost of wages.

Salary performs certain functions:

1) reproductive. The level of wages should not only ensure the survival of the worker and his family, but also satisfy non-material needs, create a solid foundation for the further reproduction of the "labor force" factor;

2) activating. The quality of labor directly depends on the amount of wages, as it stimulates the labor process. If the employee is interested in his activity and shows diligence, then labor productivity will be the greatest;

3) distribution. Wages allocate labor resources to industries, spheres of production and professions, depending on the distribution of labor income in society;

4) compensatory. Qualitative remuneration is a reward for harmful production conditions;

5) social. Establishing a minimum wage rate makes it possible to smooth out financial contradictions in society and reduce its differentiation. In addition, this makes it possible to attract the able-bodied population to non-prestigious, but necessary to society types of activities.

3. Wage differentiation

Wages is a highly variable indicator. It is determined directly by the quality of labor, as well as the professional training of the employee. In this regard, its differentiation is a completely objective phenomenon, this is due to the fact that the composition of employees is extremely dynamic, there is no balance between professional categories and specialties. In addition, wage rates are determined by the current situation on the labor market. Its elements, respectively, are the supply and demand for a special commodity "labor power", as well as competition and the cost of a unit of labor, expressed by wages.

There is an inverse relationship between the number of workers in demand and wages: as wages rise, the entrepreneur reduces the staff, and, conversely, as the number of workers increases, wages per unit of worker decrease. This is primarily due to the operation of the law of diminishing marginal labor productivity, i.e., employees are hired as long as the marginal utility of the labor of each of them is high and satisfies the needs of the company.

The sentence line behaves somewhat differently. First, there is a substitution effect: with an increase in real wages, the number of people who want to get a job increases inertly. But when a certain level of income is reached, the increase in labor ceases to be a priority and is replaced by leisure, therefore, an income effect arises.

On the whole, wage differentiation is determined by the limitations of two types of worker mobility.

1. Barriers to professional mobility:

1) differences in professional training. As you know, wages directly depend on the labor qualities of the employee, the degree of his professionalism and responsibility. Therefore, workers of the same labor collective may receive differently for their work in accordance with additional accruals to the basic wage;

2) lack of funds for the acquisition of qualifications. Investments in human capital are extremely expensive, and the problem of commercial education is especially acute today;

3) lack of information on the availability of work. Often, potential employees cannot realize themselves, because they do not have sufficiently accurate information about the magnitude and structure of demand in the labor market;

4) discrimination on national and other grounds. As a rule, good jobs with decent pay are intended for the indigenous people of a particular country, so all migrants and refugees, as well as people of other nationalities, act as cheap labor;

5) inconsistency of working conditions with the wishes of the employee.

2. Barriers to territorial mobility:

1) providing the population with municipal housing;

2) the underdevelopment of the market for rental housing and mortgages (loans secured by real estate). Today, this problem has been somewhat resolved, the mortgage lending market has been widely developed. In accordance with this, you can easily change your place of work, even if it is located in another city or region. Another question is whether it is worth taking on debt for 20+ years;

3) restriction of residence registration;

4) lack of funds for moving and accommodation;

5) the habit of not changing one's place of residence;

6) the inefficiency of the employment service and the labor exchange.

Thus, all of the above reasons for the imbalance of supply and demand in the labor market in one way or another have a great influence on the dynamics of wages: it differs by region, city and climatic zone in accordance with working conditions and the degree of importance of a particular specialty.

4. Problems of formation of wages in Russia

Wages in Russia are characterized by extreme differentiation. This is largely due to natural and climatic conditions. For example, wages in the Far East and Siberian regions are quite high due to the harsh climate, difficult conditions and remoteness from the center. Thus, wages partially compensate for all the inconvenience. In addition, the dynamics of wages in Russia is strongly influenced by the instability of GDP and national income. The nominal wage is the amount of money that an employee receives for his work, and the real wage is the set of goods and services that he can actually purchase. Due to the instability of the economic situation in the country, even with an increase in nominal wages, the real one practically does not change, because the price level is growing even faster.

This means that the cost of the consumer basket is also constantly increasing.

The main objectives of the wage reform are:

1) the desire to get away from leveling, but at the same time, high differentiation should not be allowed. Consequently, wages should be in direct and strict dependence on the conditions and results of work. In addition, it must correspond to the effort expended. In other words, a person evaluates his work and its results in a complex way. People are motivated by being treated fairly, and if the reward matches the effort expended, then labor productivity begins to grow. Such a policy can significantly stimulate labor activity, motivate the employee to high productivity;

2) establishing the correspondence of the level of wages to the general level of prices in the country. This means that wages must exceed the subsistence level, otherwise, as a result of inflation and an increase in the tax burden, the standard of living in the country decreases;

3) reducing the rate of the unified social tax on the payroll. At the end of 2006, the UST in Russia was 26,2%. If we take into account that the organization, in addition to the UST, also pays income tax, rent (if it rents a room for the implementation of a particular type of activity) and a number of other indirect taxes, it turns out that profit as such is a minimum amount. This not only does not contribute to the development of entrepreneurship, but also does not allow providing employees with decent wages, since the wage fund in non-budget organizations is formed through regular deductions from profits;

4) lack of reliable indexation mechanisms;

5) weak trade unions, which, in fact, are not able to influence the leadership of the organization. In this regard, there is simply no one to express the interests of workers.

The ongoing redistribution of property also does not contribute to the stabilization of wages. With the reforms of the 1990s. privatization came to Russia, as a result, many enterprises became private property. Over the years, private business has developed even faster. As a result, there are too large differences in the wages of employees of commercial organizations and the public sector, of course, not in favor of the latter.

5. Wage fund, indicators of the average level of wages

Wages It is the monetary compensation of employees for labor efforts. Its size is determined by the education, qualification level and length of service of the employee, as well as a number of his labor qualities. The process of remuneration takes place through a special fund in the organization, which is formed at the expense of profits and other incomes of the enterprise. In budgetary organizations, payroll is carried out, respectively, from the state budget.

The wage fund, depending on its time orientation, is of the following types:

1) sentry. Deductions from it for wages occur for the hours actually worked at standard rates, it is measured in man-hours. This means that it is the amount that one employee can receive by working the required number of hours. This type of fund, as a rule, is typical for non-permanent jobs, such as kalym ones. In addition, it is found in construction, repair and other service organizations, where employees receive wages in accordance with how much time they spent on a certain amount of work;

2) daily wage fund, spent on payment of worked man-days;

3) monthly, annual funds are created for payments for the corresponding time period. It is generally accepted that if the hourly fund is intended only for the remuneration of workers engaged in labor activities at a non-permanent place of work, then the monthly and annual fund is for all personnel who are listed in the statement of the annual average number of employees of this organization.

The salary has two components: the main one, which is calculated according to the tariff system, and the additional one, which consists of bonuses and various payments, remuneration associated with the high quality of work and its results. The latter is also paid from the wage fund.

To assess the amount of wages, there is a system of indicators. They allow you to evaluate the work of the personnel policy in the organization and determine the correspondence of wages to the really expended efforts and the general economic situation in the country (including the general level of market prices).

1. Indicators of the average wage, which is calculated on the basis of a wage fund of a certain type. Accordingly, the average hourly wage is equal to the hourly wage fund divided by man-hours, which are calculated for each category of workers.

The average daily wage is equal to the daily fund divided by man-days.

The average monthly salary is equal to the monthly fund divided by the average number of employees of the organization.

In other words, these indicators characterize various levels of basic wages accrued according to the tariff system, regardless of the quality and results of work.

2. In order to estimate the average earnings for a given organization, it is necessary, in addition to basic payments, to take into account bonuses and remuneration. Thus, the average hourly earnings is equal to the sum of the payroll and bonus divided by man-hours. Similarly, data on average daily and average monthly earnings are obtained.

3. Such an indicator as the average level of remuneration systematizes all cash payments made to the employee from the budget of the organization. It is presented as a set of all funds used to pay employees, as well as their social support. In this case, the indicators of the average level of remuneration are calculated in the same way as the previous ones, only in the numerator, respectively, is the sum of the following elements: the wage fund (its specific type), bonuses and social payments, for example, material assistance to low-income employees of the organization.

Of all the indicators, the most complete is the indicator of the average level of wages, since it contains the most complete information about the funds that somehow "became the property of workers." This contributes to maximum control over the budget of the organization and its planning and allows the most efficient use of its funds.

6. The concept of the tariff system, its composition

In a modern market economy, privately owned enterprises themselves solve all the problems of the structure and organization of production, economic and financial activities, rationing and wage systems. In accordance with this, most enterprises prefer to use the standard tariff system for payroll calculation and control of this process.

The tariff system of remuneration is a set of rules and norms through which the process of differentiation, calculation and regulation of wages for each group and category of workers is carried out separately. This takes into account the degree of complexity of the labor process, as well as such important labor characteristics of the employee as education, qualifications, experience, length of service. Such a system of "fair" assessment of labor costs under different economic conditions ensures the unity of the measure of labor, its payment, the uniformity of payment for absolutely the same value of the result of labor. In addition, this contributes to the formation of a system of differentiation of the main part of wages in the form of salary in accordance with the characteristics of the quality of work.

The tariff system consists of the following interrelated elements.

1. Tariff grid represents the whole complex of existing qualification categories with tariff coefficients that determine the magnitude of wage rates. This is how the function of the dependence of the amount of wages on the qualification level of the employee is formed.

2. Tariff rates and salaries determine the level of remuneration per unit of time spent (hour, day, month) and have a monetary form. In addition, each rate corresponds to a certain qualification category, which ensures strict compliance in the system of wage organization.

When determining tariff rates and salaries in an enterprise, the following should be taken into account first of all:

1) differentiation of wages should be maintained depending on the degree of qualification of the personnel, as well as the complexity and effectiveness of labor efforts;

2) it is important to promote the maximum reproduction of the labor force and arouse material interest among the staff;

3) the enterprise must create all the necessary conditions for the application of progressive wage systems. In addition, it is important to uphold the principle of "equal work - equal pay";

4) employees with high labor abilities, the result of which is most significant for the entire production activity of the organization, should be distinguished by the level of wages.

3. Tariff guides consist of lists of jobs and professions, specialties that take place in a given enterprise.

Despite all the positive aspects of the existence of the tariff system in the enterprise, it has a number of obvious disadvantages. First of all, it is important that the tariff rate itself and its value take into account only constant factors, such as planned wages for the implementation of the planned amount of work.

However, it does not take into account the degree of intensity and efficiency of the labor process and does not cause additional incentives for employees to show initiative and creativity.

This problem can be solved only by creating an additional system of allowances and bonuses for employees. In accordance with this, the best employees of the enterprise receive the so-called remuneration, which further motivates them to improve their labor results. Thus, the most effective is the tariff-free wage system, which stimulates the development of the production process at the enterprise.

7. Time and piecework forms of remuneration

In order for the remuneration system to be effective, it is important to have a clear understanding of the dependence of wages on indicators and results of labor activity. Wages, depending on the scheme of its formation, have two main forms: time and piecework.

Time wage is accrued for a certain period of time worked, regardless of the quantitative and qualitative indicators of labor. The amount of remuneration, therefore, depends on the principles and requirements that the employee must follow in the process of carrying out his labor activity.

where Z is earnings,

TS - the value of the tariff rate,

and t is the number of hours worked by one worker.

According to this formula, the wages of workers, the wages of personnel are determined. The salary depends directly on the number of days in the month that the employee of the organization was at his workplace, performing official duties. In the event that he has worked all the working days of the month, that is, he does not include absenteeism and downtime, his salary is the amount of the salary established in accordance with the qualification category. If the employee did not work all the allotted time, his earnings are determined by the following formula:

where Z - earnings,

t(o) - number of days worked,

T is the calendar number of working days in a month.

The time-based form of wages is convenient for those enterprises where work is differentiated and variable in terms of load, and the most important thing is the quality of the products produced, and not its quantity. At the same time, with this form, it is necessary to exercise strict control over the amount of time worked, which is necessary for determining the wages of personnel.

RџSЂRё piecework wages are calculated in accordance with the volume of work performed. This method of determining the amount of wages is convenient for enterprises that are focused on mass production, i.e. the determining factor for them is the amount of output. At the same time, the main disadvantage of the piecework form is that, in pursuit of quantity, the organization gradually begins to lose the quality of production. In order for the piecework form to be effective, it must be based on the fulfillment of such conditions as a clear definition of the necessary quantitative indicators of labor results, the availability of opportunities for unforeseen expansion of production, and the exercise of strict control over the production and quality of goods and services.

This form of wages is determined directly by tariff rates and salaries in accordance with labor contracts and labor standards. Thus, piece rate \uXNUMXd TS / labor rate. Using this formula, you can find the amount of piecework earnings: earnings (sd.) \uXNUMXd \uXNUMXd amount of work / piece rate.

Consequently, each enterprise chooses a certain form of wages. This choice is based on specialization and depends on what the production is aimed at: the development of a quality system or the quantity of products, works, services.

8. Labor motivation and its theory

Motivation - this is the motivation of oneself and others to a certain activity aimed at achieving a certain goal. The process of motivation is characterized by certain components.

1. The main elements are needs, for the satisfaction of which employees carry out a particular type of activity. According to the basic economic law, human needs are unlimited, and opportunities and resources tend to run out, so it is important that the need has a basis, is real, conscious and accessible to satisfaction.

2. Behavior - conscious actions of people aimed at satisfying needs.

3. Reward is what people consider valuable to themselves:

1) internal reward associated with the work, its content and nature, the employee's awareness of his own importance;

2) external reward is given by other people (for example, bonus, personal account, etc.).

4. Feedback. Through it, employees receive information about the correctness of the chosen behavior.

A person is motivated to a certain activity through an internal motive. For each individual employee, there are differentiated value systems, so they are driven by completely different motives. Motive - a conscious need for something, supported by the desire to satisfy it and the implementation of a certain labor activity. Thus, the structure of the motive includes a need that induces a person to a certain result. A need is understood as a specific benefit, the receipt of which can give the employee complete satisfaction. At the same time, in order to make this benefit available, it is necessary to carry out a set of labor actions and, at the same time, take into account possible losses. Modern theories of motivation are divided into two groups:

1. Content theories that answer the question of what underlies motivation. The focus here is directly on the needs that motivate people to a particular activity. According to the theory of A. Maslow, all needs are located in a certain hierarchy: primary needs (physiological, security needs), secondary (need for respect and self-realization). Thus, people are all different, they are dominated by different needs, so the task of the manager is to identify the individual preferences of each employee and, in accordance with this, build a motivation system.

D. McClelland's theory of acquired needs describes three groups of needs:

1) the need for achievement, i.e. the most important thing for an employee is the end result, the opportunity to be the best, to excel, to have a high individual result;

2) the need for participation, interaction: employees value the opinions of other members of the work team, they like to work in a group and have a single result;

3) the need for power, under the influence of which the employee strives for leadership positions, likes to take responsibility and control the entire production process. Such workers either simply love power as a form of expression, or simply strive through it for a certain responsibility.

2. Process theories that study not the structure of needs, but the process of activity itself. Theory of Justice by S. Adams states: people are motivated by a fair attitude towards themselves, they evaluate the reward in a complex way. By comparing their own costs and results with the efforts and results of other people, the employee assesses the degree of fairness.

LECTURE No. 8. Logistics of the organization

1. The concept of MTO: functions, forms

Logistics - a system for organizing the circulation and use of means of labor, fixed and circulating assets of the enterprise (materials, raw materials, semi-finished products, machinery and equipment). MTO is also responsible for their distribution by structural divisions and business units and consumption in the production process.

The starting point is to determine the organization's needs for certain production assets, their volume and range for the current and future periods. Accordingly, the MTO system must meet certain requirements. First, it is aimed at the timely and complete satisfaction of production needs. This ensures the continuity of the production process and affects its scale. Secondly, MTO is designed to create conditions for the effective operation of the enterprise; it aims it at an economic resource. In addition, logistics in itself is able to ensure the priority of the consumer in economic terms.

Thus, the MTO system has a number of functions, following which it maintains labor productivity and production efficiency:

1) planning the need for material resources. This means that MTO, on the basis of available data on such production indicators as material intensity and capital productivity, determines the optimal amount of resources that are needed to carry out one production cycle and produce a certain batch of goods and services;

2) harvesting function. MTO conducts operational procurement work at the enterprise in accordance with the needs plans, controls the process of concluding contracts, processes all "errors" of production;

3) storage of harvested raw materials and materials, i.e. organization of a warehouse character. In addition, the WTO develops guidelines, principles and instructions in accordance with which the storage and use of stocks should be carried out;

4) implementation of accounting and strict control over the issuance of raw materials and materials to production, etc.

The logistics of production is a fairly broad concept, therefore it can take several forms.

1. Deliveries of finished products, semi-finished products and services of an industrial nature through direct economic relations.

2. Wholesale of means of production, as well as manufactured goods through warehouses, through chain stores and procurement bases.

3. Exchange and borrowing operations in case of lack of resources or funds in the form of investments.

4. Use of secondary resources, waste processing.

5. Leasing, which is one of the main financial instruments through which long-term investments in the re-equipment and modernization of production are possible. This allows you to create a stable material and technical base and contributes to the growth of the competitiveness of manufactured goods.

6. Purchase of raw materials and materials through commodity exchanges, as well as the implementation of import purchases under the relevant partnership agreements with foreign firms.

7. Development of subsidiary farming (extraction of raw materials, production of containers) and the implementation of a centralized distribution of material resources.

Consequently, the MTO system is a necessary condition for the development of production, since it exercises general control over procurement and production work, and also allows you to adequately assess the real capabilities and reserves of the company.

2. MTO plan

The logistics plan is a set of documents that reflect and assess the need for material resources and propose options for sources to meet this need. In other words, logistics plan - this is the most important part of the long-term strategic planning of the organization and its economic development. The starting point of planning is to determine the structure of needs, that is, the range of material and natural resources that must be purchased to carry out the production process. The nomenclature itself has the form of a reference book, which indicates the exact names, standards, size, shape and grades of each type of raw material and material. The cost of the resources required for consumption is determined by the planned procurement prices, which consist of the following elements:

1) prices of wholesale suppliers. They determine the value of the supply of primary sellers - owners of resources and the cost of a unit of raw materials, at which a sale and purchase transaction can be carried out;

2) railway tariffs, which play an important role in determining the actual price of purchased raw materials. They are also reflected in the final prices and determine the value of the cost of delivery;

3) a supply and marketing organization that buys resources from wholesalers at wholesale prices, then resells them at inflated prices. In them, it includes the cost of their own mediation services. Thus her profit is the difference between the wholesale price of the resources and her own;

4) packaging costs, which include all monetary costs associated with packaging;

5) the cost of delivery to the enterprise - these are the funds that the organization pays for delivery directly to the warehouse of the enterprise or directly to its divisions (workshops) for further processing.

Thus, we can say that the planned procurement prices include all expenses of the organization for the purchase and delivery of the planned volume of necessary resources. In accordance with this, the nomenclature of raw materials and materials is also supplemented by data on their planned procurement prices and takes the form of a price list nomenclature, that is, it contains not only types of materials, but also their actual cost. Nomenclature-price tag - the most complete document of forthcoming expenses. Thanks to its presence, the organization correlates the necessary with the possible and determines the amount of raw materials and materials that can satisfy the needs of production and at the same time be optimal in price. The conditions for the development of reasonable plans for logistics are progressive consumption rates of raw materials and fuel. The rate of consumption of working capital is the highest price, its maximum allowable value, which is set in accordance with certain production conditions of material costs for the production of a unit of output.

There are several classifications of MTO plans.

1. According to the duration of the planning period:

1) current plans that are drawn up for the near future;

2) promising, which the organization plans to implement in the future, depending on the current situation in production.

2. By development stage:

1) preliminary plans - are developed in accordance with economic and production expectations;

2) final plans - are determined by changing the preliminary ones, taking into account price dynamics and the general economic situation in the country.

3. By the scale of action:

1) enterprise plans;

2) plans of structural divisions, workshops.

3. Methods for determining the need for MTO

Logistics is a way of controlling and allocating resources in the production process. Through the MTO system, the enterprise purchases and consumes raw materials and materials for production in the most rational way. To do this, current consumption data is recorded, in accordance with which long-term plans are drawn up. This allows you to correctly spend the organization's budget, as production costs are reduced.

In itself, the logistics of one of its tasks has the purchase of the material resources necessary for the enterprise, as well as their centralized distribution among production units - workshops, where they undergo further processing. Through this, determining the structure of its own needs for production factors, the organization concludes how necessary the presence of MTO.

The need and necessity of creating an MTO system for the implementation of economic and production functions can be determined by the following methods.

1. Regulatory. This method is based on the application of progressive and technically sound consumption rates. In this way,

where P_м - the existing need for raw materials and materials;

Н_р - consumption rate;

V is the volume of production of goods and services.

Thus, the need for resources is directly dependent on the scale of production. The consumption rate is set by each enterprise individually based on data on its financial stability and development. In any case, a cost-minimizing firm always seeks to establish a minimum amount of resource consumption, which determines the maximum price that the organization is willing to pay for the production of a unit of output.

2. Statistical method - the method of dynamic coefficients. Here, data on the consumption of materials that were produced in the previous period are taken into account, in accordance with which the need for MTO is determined by taking into account actual consumption and its change in relation to the future period.

where P_ф - actual consumption of resources in the production process in the current period;

К_etc. - coefficient showing the change in the plan for future consumption compared to the previous one;

К_н - a coefficient that characterizes the decrease in consumption rates for the future, that is, it is calculated for the future period.

This method of determining the need for MTO is used only when it is necessary to accurately calculate the need for materials in mass production and products of a wide range, and the consumption itself is insignificant.

3. The forecasting method is based on the study of statistical series of consumption of material resources over a certain period of time (several years or months) and their dynamics. This allows you to create a practical-mathematical model of changing needs, through which a consumption forecast is made.

Consequently, the choice of one of the above methods depends solely on the direction and structure of the expenditure of raw materials and materials in the production of a certain set of goods, as well as on the period for which planning is carried out, the type of material, its quality, exchange and nature.

4. Organization of operational work on logistics

Operational logistics work includes several elements. Firstly, it implies the receipt and accounting of stock notices for centrally distributed products. This is typical mainly for state-owned enterprises. Secondly, through MTO, the organization draws up orders for materials from suppliers of production factors, concludes relevant supply contracts with them and monitors their execution. In addition, operational work includes the specification of production assets and the choice of forms of supply. The specification is a definition of the enterprise's need for materials and raw materials according to the nomenclature-price tag, in which all material resources are distributed by types, profiles, sizes and other detailed characteristics. Thus, the optimal structure and volume of supplies are determined precisely through the specification.

There are the following types of supplies of raw materials and other necessary production assets.

1. Transit, or direct. With this form of supply, material resources, in accordance with the needs of the enterprise, go to the consumer directly from the manufacturer or owner of production factors. There are no intermediaries here, so the "seller-buyer" relationship is characterized by direct economic ties. The positive aspect here is that the delivery process is significantly accelerated, economic ties are strengthened, there are no intermediate (intermediary) operations, and, as a result, transaction costs are reduced. This form of supply is appropriate for large volumes of consumption on an ongoing basis.

2. Warehouse supply is more convenient when raw materials are consumed in small quantities. Material resources are initially purchased at wholesale prices by intermediaries, entered into warehouses, and then sold to the final consumer. At the same time, inventories are reduced, and the turnover of working capital is growing. In addition, enterprises get the opportunity to import materials at a convenient time for them and in the right quantity, which will correspond to the norm of demand. In turn, intermediary suppliers can prepare the cargo for transportation in advance, which allows it to be delivered at the first request of the organization. However, consumers themselves bear additional costs for the services of intermediary organizations - the so-called warehouse margins. Therefore, with all the advantages of this form of delivery, it significantly increases the total production costs.

The operational work of the MTO, in addition to all of the above, includes the quantitative and qualitative reception of the necessary materials, as well as the process of organizing the supply of production units - workshops with them. The management of the delivery of resources to the workshops is based on compliance with limits and schedules. Limit - a strictly limited amount (minimum or maximum) of materials that can be delivered directly to production for a certain period of time. Accordingly, the delivery of materials to the workshop can be carried out in two ways:

1) decentralized. In other words, the workshops themselves receive and export raw materials from the production warehouse by workshop transport. This method, as a rule, is typical for enterprises engaged in individual or small-scale production;

2) centralized, which is more suitable for enterprises aiming at mass production. Warehouses supply the shops with the material resources required in a certain amount according to the schedule. This makes it possible to prepare for delivery in advance and makes it more expedient to use working transport and auxiliary workers' enterprises, which are directly involved in the delivery of raw materials to workshops. In addition, through centralized delivery, the system of accounting and control over the passage of raw materials and materials from the central warehouse to the workplace is greatly simplified.

Thus, each enterprise chooses the best ways for itself to purchase and deliver funds to production and does this on the basis of specialization and scale of production.

LECTURE No. 9. Production costs

1. The concept of costs and their classification

The costs of the organization represent the amount of certain costs necessary to ensure its functioning and the implementation of production and marketing activities. Costs - an inevitable phenomenon, they are available for every company legally registered. But they are different for each of them separately and depend on the economic literacy of the management and financial departments, which plan the volume of activities and, as a result, the amount of costs.

All costs in accordance with their direction and method of formation can be classified using the following criteria.

1. Costs play a completely different role in the formation of the cost of products, works, services.

The main costs are directly related to the technological and production process, through which a certain volume of goods and services for public and other consumption is produced. For example, these include the costs of procurement of raw materials, materials, fuel and payment for energy used in production or creating conditions for it. In addition, the main costs are the payment of wages to employees of the organization, since they are carried out regularly, that is, on an ongoing basis, and are made for the performance of certain works or the provision of services.

Overhead costs are associated with the provision of the production process and its organization, the creation of favorable working conditions. These are the so-called workshop and general factory expenses.

2. In accordance with what these expenses relate to, they may be:

1) direct - represented by the costs of purchasing and distributing material resources and paying salaries and bonuses to employees. We can say that direct costs are an integral part of the main ones, since again they provide the production process with factors of production in the form of raw materials and labor;

2) indirect, which are directly related to the manufacture of various types of products.

3. According to the degree of homogeneity, the costs are divided into:

1) simple, i.e. homogeneous, costs. They are carried out in accordance with the direction of the enterprise and include all costs for the purchase and supply of the necessary factors of production to the warehouses of the enterprise, as well as for the payment of the "labor" factor;

2) complex costs - represent the costs of all production units and departments of the organization in their totality.

4. According to the time of occurrence, all costs of the organization can be divided into 3 types:

1) current. They are carried out directly in the present period, that is, at the point in time when the process of production or the implementation of other activities actually takes place. This type of cost is the direct basis for further work planning;

2) future costs - these are the costs that the organization will have to bear in the future. They can be predicted by analyzing the market for factors of production and the market for goods and services, the dynamics of prices for them;

3) in addition, for convenience, economic models of activity are compiled: based on the grouping of previously obtained data (i.e., an analysis of all previous expenses is made), they make a forecast, thanks to which the organization can assume the structure of future expenses and, in accordance with this, take certain solutions.

2. Types of organization costs

Each firm in the course of its functioning incurs a certain amount of costs, called production costs. When organizing his activities, an entrepreneur must take into account all the possibilities of production, including alternative ones.

Being engaged in "not their own business", the manufacturer loses profit. It is necessary to take into account the very fact of alternative use of resources. This will allow the company to correctly manage expenses and plan financial activities. There are several classifications of costs.

1. Accounting costs - this is the real costs of the company in the current period for the acquisition of raw materials, necessary equipment and other production assets. In addition, this includes the cost of wages to workers and rent of premises and territory. Wages are paid directly from the wage fund, which is created through cash deductions from the profits of the organization.

2. Internal costs represent the income that could be obtained as a result of a more rational use of available resources and factors of production. Very often, a company owns both premises, land, and equity capital. In this case, the firm does not have fixed costs for these factors of production, for it they are "free".

3. economic costs include accounting and internal. When making economic decisions, all resources involved in the production process and their costs should be taken into account. This contributes to their more efficient use.

4. Private costs represent all the costs of the firm to pay for and purchase all the necessary material and natural resources.

5. Public costs are evaluated from the point of view of society, taking into account positive and negative external effects (externalities) that affect the structure and mechanism of the market.

6. Return costs - these are all expenses of the company that it is able to return after the next production cycle or at the end of its operation.

7. sunk costs have no alternative use. These are one-time costs for registering an enterprise, insuring it, and making a sign.

Depending on the volume of output of the company in the short run, the costs are divided into two large groups:

1) fixed costs - do not depend on the volume of production in the relevant period. They include rent, electricity bills and wages for workers. In other words, these are costs that are repeated with a certain frequency, usually 1 month;

2) variable costs - depend on the quantity of the product produced, as they go to purchase raw materials and labor. Accordingly, with the expansion of the scale of production for the production of more goods and services, more working capital and labor efforts are used, and, as a result, variable costs increase.

Fixed and variable costs add up to total gross. As the enterprise develops and production grows, average and marginal costs change. The average cost is the cost per unit of product produced, while the marginal cost depends on each additional unit created. In the long run, all firm costs are variable. The time factor plays a big role here.

3. The cost of production, its types

Cost price - this is the totality of all monetary costs for the manufacture of goods and services, depending on the specialization of production activities. This indicator includes the following costs: the purchase of raw materials, materials, fuel, the use of fixed production assets (machinery and equipment), wages of employees, as well as other costs that may be associated with the production and sale of finished products.

Cost price - the most important indicator of financial statements, since it provides data on actual production costs. In addition, the cost can be calculated as the amount of costs that falls on a unit of manufactured products. Through this, the final price of the producer for the goods and services that he supplies to the consumer market is established. The higher the costs, the higher the cost of a unit of goods, since it obviously includes both transaction costs (i.e., delivery costs) and the "cheat" of the manufacturer for the performance of work, and the amount of payment to workers for the activities performed. As a rule, organizations seek to minimize their costs, in other words, reduce the cost of production by using more economical sources of raw materials, introducing new technologies and reducing labor intensity. This makes it possible to obtain a larger amount of revenue, since its percentage of the price of the goods in this case is much higher than its cost.

The cost of finished products varies depending on the amount of costs in its manufacture. Thus, there are the following types of costs:

1) workshop - represented by the costs of all workshops and other production structures that were directly involved in the process of manufacturing a certain set of goods and services;

2) production cost - is determined by adding to the shop cost of general factory and target costs;

3) total cost - includes the costs of the organization not only for the production and organization of the production process, but also for its implementation, i.e., the supply of final goods and services to the market. Therefore, it is a combination of production and commercial expenses.

In addition to this classification, there is also a division of the cost into individual and industry average (all enterprises in a particular industry are taken into account), planned, which is formed on the basis of current ones, and actual, related to a given point in time.

The cost of production also determines the structure of costs by attributing them to a particular period. Current costs are attributed to the cost of production of a given period in which the production process actually takes place. Deferred expenses are characterized by the fact that the goods are being manufactured at the moment, but are charged to the cost of production of the next period (for example, the costs of mastering and modernizing production or developing new types of products). Upcoming expenses, as a rule, include those that have not actually been implemented, but funds have already been reserved for them. Thus, vacation pay and seasonal expenses are planned throughout the year and are paid in a timely manner by the time the deadline is due.

4. Calculation, grouping costs by expense items

Costing is defined as the calculation of the cost of producing a unit of output. It is also the process of analyzing and economic grouping of costs and calculating the cost of production products and other accounting items.

In accounting, several articles (or groups) of expenses are distinguished, for which the cost is calculated.

1. Raw materials and basic materials are circulating production assets that go directly to the manufacture of goods and services and transfer their value to the product of production at a time. Material resources are consumed within one production cycle, and the quality of the results of labor activity depends on their quality.

2. Auxiliary materials - means of labor that contribute to the flow of the production process. For example, lubricating oils keep equipment running smoothly.

3. Fuel and energy that are spent for technological purposes. The costs of these types of resources should also be taken into account in the final cost of finished products put on the market for sale.

4. The basic wages of workers in production (represents a salary).

5. Additional salary - bonuses and salary increments for premature completion of work or high quality indicators of their results.

6. Deductions for social and medical insurance.

7. The cost of maintaining the operation of the equipment, extending its life. For example, regular depreciation allowances that allow you to return the cost of fixed production assets and replace physically or obsolete machines as quickly as possible.

8. Workshop and general factory expenses.

9. Possible losses from marriage in production.

10. Selling expenses, including the costs of delivery of ordered production factors, marketing and costs associated with payments on loans taken by the organization for the expansion of production or its qualitative development.

Depending on the specifics of production, costing can be done by certain methods.

1. The order-by-order method is characterized by the fact that cost accounting is carried out for individual orders. This is mainly characteristic of small-scale or individual production of instrument-making, mechanical engineering (including rocket) industries, etc.

2. The phase-by-phase method allows you to calculate the cost at the end of each individual stage or phase of the production process. This method is used in mass production enterprises in the chemical, cotton, food industries, etc.).

3. By means of the normative method, the costs are calculated according to the consumption rates existing at the enterprise, which show the maximum possible price of the material resources acquired and used in the production.

4. Varietal method - the cost is calculated for each individual type, type and grade of products. This method is used in those industries where the range and range of manufactured products are large. For example, this is typical for the food, light and textile industries.

Consequently, the calculation of the cost of production, in the production of which this or that enterprise specializes, is simply necessary to determine the qualitative characteristics of the development of production in the current period, as well as to plan costs in the future.

5. Cost planning: absolute and relative indicators of production costs

The process of planning the cost of production involves the preparation of estimates of production costs, as well as the calculation of the cost of individual products and the preparation of tasks to reduce overall costs. Absolute and relative indicators are used to characterize the level and dynamics of the cost price.

Absolute indicators.

1. The cost of a unit of production is the maximum allowable amount of costs for the calculation items of expenditure for the manufacture of each additional unit of production.

2. The cost of all marketable products as a whole is a fairly generalized indicator, since it includes the maximum possible and permissible total costs of production and sale of finished products, semi-finished products and commercial orders in the form of industrial work.

3. The total cost of production. The estimate includes the dynamics of the balance of work in progress, i.e., products that are under development in the workshops of the enterprise.

Relative indicators Costs are calculated on an absolute basis.

1. Percentage reduction in the cost of comparable products. This indicator has found wide application in enterprises where the range of products has already been established and is within strict limits. Comparable products - the whole complex of goods and services in a full range, which is produced at a particular enterprise in the base year in the order of mass or serial production. Such products may be subject to partial change, adjustment in the field of quality, form or properties, which, however, cannot lead to the introduction of a new model, i.e., no radical changes occur. This indicator is presented as a percentage of cost savings, which is summed up for all types and grades of manufactured products, to the total cost of the same products, calculated directly in the base year. For an example of the use of this indicator in practice, the following task can be given.

Task: let the average annual cost of production of a particular enterprise be planned in the amount of 25 thousand rubles, and the actual, entered in the report, amounted to 27 thousand rubles. It turns out that the real cost exceeded the planned one by 2 thousand rubles. In accordance with this, you can calculate the percentage of cost reduction (2 thousand rubles / 27 thousand rubles) × 100% = 7,4%.

2. The marginal level of costs per 1 ruble of marketable products (semi-finished products, finished products and services of an industrial nature). This indicator characterizes the largest amount of costs that can be acceptable for the production of the planned volume of output. It is determined through the ratio of the planned cost of commercial products ready for sale to the total output, i.e. if, for example, the cost according to the plan was 20 thousand rubles, and the actual volume of production in monetary terms was 120 thousand rubles . This means that the marginal level of costs per unit of marketable output = (20 / 120) × 100% = 16,7%, i.e., costs account for 16,7% of total revenue. In principle, this is a small amount, but if we take into account tax deductions and other fixed costs, which may increase in a certain economic situation in the country (for example, the rental price increases with a corresponding increase in the interest rate), then 20% is a lot.

LECTURE No. 10. Profit and profitability

1. The concept of profit, its functions

Profit is the result of the production and commercial activities of the company, the main factor stimulating entrepreneurship. In other words, this is the financial result of the production and economic activities of the organization, which shows its net income. Profit can also be seen as the engine of production. In principle, profit is a fickle phenomenon, since competition is strong in a market economy and the general economic situation is unstable. However, the reasons for the emergence of profit are constantly changing, supplemented, therefore, theoretically, it can still be called a static form.

Profit, in accordance with the role assigned to it in the economy, performs a number of functions.

1. Regulatory. Profit allows you to regulate cash flows, since it is distributed among various funds and directions at the enterprise (reserve, foreign exchange, production development fund, material incentives fund).

2. Stimulating. Any firm in the course of its functioning seeks to strengthen its position in business and in the market, to gain some advantages over competitors and economic profit. All this contributes to its dynamic development. The expectation of economic profit forces the entrepreneur to carefully deal with the issue of organizing production in order to minimize costs, make the most efficient use of limited resources and achieve the greatest return on production factors. To this end, technologies are being improved, the achievements of science and technology are mastered, which contributes to the economic growth of the company and the entire national economy.

3. The controlling function is nothing more than a characteristic of the economic effect of the enterprise.

4. The presence of economic profit contributes to the efficient allocation of resources between alternative ways of their application. An important feature of business is the ability to anticipate alternative opportunities and costs. If in a particular industry profit exceeds the average value, this indicates that there is a high demand for this product, that is, it absolutely meets the needs and desires of consumers. As a result, such a sector of the economy becomes more attractive, and firms will compete for the opportunity to invest capital and resources in it. Through such a movement of resources, the greatest efficiency of the functioning of the economy is achieved.

5. Profit acts as a source of financing for the expansion of the scale of production. Firms that make a profit have the opportunity to conduct continuous production activities. They have an investment reserve and can send it back into production, not only to expand its scale, but also to improve the enterprise, develop new management methods, and use STP products.

From the foregoing, we can conclude that profit not only stimulates the development of entrepreneurship, but also creates real prerequisites for obtaining it in the future and activates the methods of competition. On the one hand, profit characterizes the efficiency of the organization, and on the other hand, it is an economic instrument that causes a stimulating effect. Thus, profit is a necessary condition for market equilibrium and the development of the economy as a whole.

2. Types of profit

Profit - this is an important economic category that determines the quality of the functioning of the organization and the prospects for its further development. The classification of profit implies the following types of it.

1. Profit received as a result of the sale of finished products, as well as semi-finished products and the execution of commercial orders. In other words, this is the difference between the total cost of commercial products and the cost of goods and services actually sold.

where P_р - selling price.

2. Balance sheet profit is the total profit that the organization receives from all its production and economic activities. The balance sheet profit is equal to the sum (or difference) of the profit received from the sale and sale of marketable products or the loss received from the sale of other products.

Accordingly, it includes the products of farms that are on the balance sheet of the enterprise and in its ownership. For example, these are subsidiary farms, logging enterprises, transport organizations that deliver all the necessary resources to each of the production units available at the enterprise. This also includes proceeds from the sale of containers, excess stocks of fuel, raw materials, materials and other production assets.

П_в in the above formula, respectively, is the profit or loss from operations that, in fact, have nothing to do with production and sales.

These are income received from equity participation with other economic entities in joint ventures (ownership of shares), income from the lease of property, dividends received from the ownership of valuable bonds, bills of exchange and other securities. In addition, this may include fines resulting from violations of labor laws or errors in the conduct of economic and commercial activities.

Therefore, it turns out that in this formula, the elements of profit can stand both with a "+" sign if they bring income to the organization, and with a "-" sign if the company incurs losses instead of profit.

3. Net profit is calculated on the basis of balance sheet profit and taxation rates (profit tax, unified social tax, land tax, property tax, etc.).

4. Consolidated profit is the profit received from the activities and financial results of parent and subsidiaries (affiliates) enterprises. Consolidated financial statements are the combined statements of two or more business entities.

Very often, the analytical method is used to calculate profit. Based on it, the profit in the current year is determined by summing up all possible profits and taking into account the level of profitability of production.

Important factors here are the planned volume of product sales, and various measures to reduce production and marketing costs, as well as an increase in the quality of goods and services and structural changes in the assortment.

Profit calculated in this way is determined by the sum of profit from sales and profit received as a result of an increase in product quality, minus initial losses as a result of innovations and the introduction of new technologies in production.

3. Sources of economic profit

economic profit - this value exceeding the normal profit, is the difference between the opportunity costs.

The specificity of entrepreneurial activity is manifested only in a progressive, constantly changing economy: the factors affecting the magnitude of supply and demand change, balance the equilibrium in the market, etc. The following signs of economic development can be named:

1) qualitative improvement of the product, the creation of a unique good, new for the consumer. The dynamism of consumer demand requires manufacturers to quickly respond to changes in the external environment and be ready to expand or completely change production and activity orientation under unforeseen circumstances;

2) introduction of new technologies and production methods. Improving production and reconstructing fixed production assets, replacing obsolete equipment with the latest achievements of science and technology, the enterprise thereby takes a course towards increasing the productivity and efficiency of the labor used;

3) the opening of new markets for the sale of the finished product. For its effective development and competitiveness, a company must constantly develop not only new niches of the market in which it sells goods and services, but also new markets through the struggle for quality, gradually expanding its share of influence. This method is called a concentrated growth strategy. However, today in the face of fierce competition and the risk of the organization, it is important to play it safe. In this regard, she can choose new directions of activity. This allows you to significantly reduce dependence on one business unit and the same type of production;

4) the use of new raw materials or production factors. As you know, the quality of the finished product also depends on the quality of the feedstock, so the introduction of a higher quality resource into production from an economic point of view will certainly have a positive effect;

5) change in the market structure: the establishment of monopoly or its undermining.

In an economy with the above characteristics, entrepreneurs play a large role, and entrepreneurship becomes a factor of production. Thus, economic profit is out of the question in a static economy.

The sources of economic profit are different.

1. economic profit It is a kind of reward for entrepreneurial risk. Risks in the economy are diverse, and to protect themselves from losses, firms resort to insurance. Therefore, the payment for risk is included in the company's costs as costs in the interests of the enterprise. But there are risks that cannot be insured against. They are usually associated with changing market conditions, economic cycles or the provisions of the economic policy of the state, through which it controls the activities of individual firms. In addition, the tastes and preferences of consumers are completely unpredictable, but they determine the scale of production.

2. Innovation Award. Enterprises seek to introduce new technologies into production, improve the ways of organizing it, etc. This is due to the desire to reduce costs. However, when developing something new, the company does not have a XNUMX% guarantee that this innovation will be effective at this stage of economic development and will be in demand. Thus, the payment for innovative risk is economic profit, the desire to obtain which pushes the entrepreneur to change.

3. monopoly in the market. The entrepreneur seeks to obtain competitive advantages in the market, that is, to monopoly power, since this will give him certain confidence in the future and the right to control the situation. Only in this way can he minimize the risk of losses.

LECTURE No. 11. Risks, insurance, advertising

1. Essence of risks and their types

The modern market system is characterized by the deformation of the structures and mechanisms of activity of economic entities.

The market is a meeting place for the buyer and the seller, who, participating in the process of buying and selling goods, bear a certain share of responsibility and risk.

Risk is inextricably linked with the fear of unnecessary unplanned costs. As you know, manufacturers tend to sell their product at a higher price in order to maximize profits, and consumers, in order to meet their needs, in an effort to minimize costs, instinctively choose a product with a lower cost.

The manufacturer is constantly at risk of losing its market share due to many reasons: capital investment in the production of unpromising goods, disregard for the interests of consumers and market conditions, etc.

Thus, risk situations regularly arise in business, and its task is to resolve them.

Any market is the uncertainty of the future, the fear of not reaching the goal. Specialists identify several types of economic risks.

1. By the nature of the activity:

1) production risk, determined by the volume of output. It is extremely important for a firm to have market information. This allows it to have an idea of ​​the dynamics of demand and, thus, makes it possible to adjust production to a changing market environment. If the company does not have the opportunity for timely re-specialization, expansion or reduction of production (depending on the dynamics of consumer demand), it loses its position and competitiveness in the market, loses its buyer and can easily become bankrupt;

2) commercial risk is associated with the supply of manufactured goods to the market and exchange transactions. A firm producing goods and services is obliged to control the sales process and make timely deliveries in accordance with the concluded agreements. This can be achieved through the creation of a production logistics system;

3) financial risk arises as a product of the relations of economic entities with banks and other elements of the monetary system. If a firm takes out a loan, it must be aware of all the losses that may arise in the event of its insolvency. This situation may arise in the event of a drop in profits, since the company is liable for all obligations.

2. By source of danger:

1) risks associated with natural disasters, which can cause disruptions in the production and activities of firms. These are the so-called unforeseen circumstances, from the impact of which insurance can save the company;

2) political risks are associated with conflicts, revolutions and wars that shake the entire economy and disrupt its development;

3) economic risk arises as a result of changes in the exchange rate in the financial market, bankruptcy of enterprises and a general crisis in the economy. In this case, it is extremely important to determine the optimal framework for production and economic activity.

In addition, there is a classification of risks, dividing them into internal and external.

1. External riskssuch as liquidity risk. It is characterized by a violation of stability in credit operations, the emergence of unplanned needs for additional loans, etc.

2. Internal risks are manifested at the level of the firm and are associated with its organizational activities. They are associated with the recruitment of employees, their professional and personal qualities, as well as with the technical and resource base of the enterprise. Structural risk arises as a result of violations of the entire structure of the enterprise, both organizational and factorial.

In a market economy, risk is an inevitable phenomenon, which is why it is so important to anticipate it and minimize it as much as possible. This will help maintain the sustainability of economic and industrial activity.

2. Necessity of insurance

Insurance - this is the most important element of economic relations, the most effective way to compensate for damage, a kind of payment for risk. Risk - this is the uncertainty of the future, the fear of not achieving the goal. In a market economy, the concepts of "risk" and "insurance" are inextricably linked. Insurance is needed mainly in an uncertain, dynamic economic situation. Firms as economic entities always strive to protect themselves from losses and unnecessary costs, as they work to maximize profits and expand their own influence in the market for goods and services. Therefore, they resort to property insurance, which allows them to survive in a crisis situation under absolutely unforeseen circumstances.

The need for insurance arises when the probability of occurrence of risks is very high, which can be caused by both general economic shocks and high competition. In addition to insurance, the company must ensure its own development. It should work for the consumer and respond with maximum accuracy to changes in his preferences. Otherwise, there is no point in its creation, competitiveness is unattainable. Thus, an important feature of the insurance business is that it is inherent in the entrepreneurial risk associated with the production process and its scale.

Insurance relations are characterized by the firm's need for protection against losses. The object of insurance in this case may be factors of production, production assets of enterprises, as well as the life and working conditions of employees. The role of insurance is great: it allows you to ensure the continuity and sustainability of social reproduction. Therefore, the development of business, market and entrepreneurship in any state implies the availability of insurance services.

The economic essence of insurance can be defined through its category, which expresses the social and production relations between the subjects of economic activity regarding the prevention and overcoming of risk situations. The main feature of insurance is that it is close to the financial category in its characteristics. Insurance relations are closed, i.e., the number of insurance agents is less than the number of victims. For the implementation of insurance transactions, an insurance fund is created, consisting of cash contributions from insured persons. The closed relationship of insurance participants also implies the return of insurance payments in the form of compensation in the event of a risk threat. The principle of repayment brings together the concepts of insurance and credit and resembles, in fact, the process of issuing loans by banks and other monetary institutions. Credits are issued at interest and with an indispensable guarantee of their return to the cash desks of credit organizations. This ensures the normal circulation of the money supply in the country.

Therefore, insurance is very important for the development of the economy and its industries, since it provides guarantees for safe economic activity. Only under conditions of security is an economic subject able to think and act rationally.

3. Insurance functions

Insurance - this is the best financial way to compensate for damage to individuals and legal entities, as it provides guarantees of protection in case of risky situations. The slogan of insurance "It is better to prevent failure than to be inside it" justifies itself. Through insurance, a firm can afford to take risks. After all, in any case, regardless of the results of activities, the organization has every chance of success and recovery if it finds itself in a crisis. Insurance as an economic category has common features with the concepts of "finance" and "credit", which are determined by the isolation of relations and the return of insurance premiums. At the same time, it has specific functions.

1. Creation of a specialized fund as a payment for possible risks for which insurance companies are responsible. The insurance business is regulated directly by the state, taking into account the socio-economic situation. Insurance fund - this is an indispensable condition for the implementation of insurance activities, a set of cash reserves that provide a guarantee of compensation for losses. Unlike commercial banks engaged in savings activities, insurance organizations operate on a savings-risk basis. Thus, each participant in insurance operations (the insured person) has confidence in receiving material support if necessary. The formation of an insurance fund solves the problem of investing banking and other elements of the financial system, investing money capital in real estate, etc. With the development of the economy and the market, this function is becoming increasingly important.

2. Compensation for damage implies the material support of citizens who are the creators of the insurance fund and make monetary contributions to it. Thus, a contract is drawn up under which the insurance company undertakes to pay the insured persons an amount commensurate with their contributions. This insurance function is also regulated by the state. In other words, no matter what happens, the insured company will always have the opportunity to improve its activities and regain lost positions by receiving monetary compensation from the insurance company.

3. Loss minimization. Insurance companies carry out financial and intermediary activities aimed at preventing an insured event. They create a special monetary fund, which is formed by deductions from the payments of legal entities and individuals. Spending money to prevent the occurrence of risk situations is the most rational way to keep clients' property in its original form at minimal cost.

4. The control function consists in the purposeful and rational use of the funds of the insurance fund. In other words, any insurance company must exercise control over the conduct of insurance operations, the processes of contribution and distribution of funds among depositors.

5. The credit function is determined by the participation of the monetary resource of the insurance fund in the investment activity of the insurance company. It is very important for all economic entities to attract long-term investments, as this provides additional opportunities for development and operation.

4. The concept of advertising, its principles

The value of advertising as a theoretical way of differentiating goods and services is great. It plays a big role in any type of market and is a non-price method of competing firms that directly affects the structure of consumer demand. Initially, the concept of "advertising" was limited only to various kinds of announcements and cries of heralds, who thus conveyed certain information to the masses. Already in the XVII century. In connection with the development of the printing industry, the first newspaper advertisement was published. In fact, it turned out to be the most effective, as it contributed to a better memorization of the information offered. Today, this is easily explained by the fact that written means of communication are more preferable than oral ones, since they are intended for important and complex information. XNUMXth century was marked by progress in electronics, television and radio broadcasting, which determined the emergence of new types of advertising. Thus, its development has never been interrupted, and today the influence of advertising on the economy of most countries of the world is exceptionally large and noticeably increases over time.

Advertising itself performs two main functions: informational and incentive. The first is to convey to consumers the necessary information about a particular product on the market for goods and services. The second morally influences the buyer and thereby forces him to purchase this product. It turns out that advertising must meet certain principles.

1. Purposefulness. Advertising is designed to focus the attention of the consumer on a particular type of product. But it should contain only the essence that the manufacturer seeks to convey to the masses, and nothing more, so that the consumer does not have a question: "What, in fact, was advertised?" Unfortunately, Russian advertising often does not follow this principle.

2. Targeting. Certain advertising is aimed at getting the interest of a separate group of people - potential buyers of this product. For example, chocolate advertising is designed to attract lovers of this product. Accordingly, having familiarized themselves with the new product that has gone on sale, they will want to try it, while other people will remain indifferent to the product itself and its advertising.

3. Constancy. To have a decisive impact and persuade the consumer to buy, advertising must regularly remind him of this product. As a result of psychological research, it was found that television advertising arouses people's interest only after the 7th - 10th scrolling.

4. Truthfulness. Very often, manufacturers advertise their product only because there is little demand for it. In advertising, properties and quality are colorfully painted, although this is not true. The consumer initially makes his choice "on faith", and after the first purchase, disappointed, refuses to use this product in the future. Thus, as a result of such advertising, the demand for the product does not increase, but decreases, which forces the manufacturer to improve it.

There is an opinion that those types of goods are advertised that, without exaggeration of their qualities and merits, cannot be sold, ceteris paribus. In other words, a good product does not need advertising. This means that manufacturers simply abuse advertising and begin to exert psychological pressure on consumers, purposefully pushing them to buy this or that product. Very often this assumption is confirmed: the product does not have the properties that were originally declared by its manufacturer. All this, of course, undermines the credibility of advertising and products. Thus, the main task of advertising today is to maintain its veracity. Otherwise, it will lose its ability to influence the magnitude of market demand, and firms will have to look for new mechanisms to ensure the growth of production and sales.

5. Problems of advertising effectiveness

Advertising is an important element of a market economy. It allows you to activate consumer demand, introduces the buyer to goods and services, since it contains information about their properties. However, due to the fact that today advertising for most manufacturers is a way to sell a product, even if of low quality, the problem of evaluating the effectiveness of an advertising campaign as a whole arises.

It is estimated that about 65% of consumers choose the product that is advertised most often. In other words, if they are offered a choice of two products that they have not bought before, and one of them constantly flashed on the screen or in the media, and the other did not, then the preference is certainly given to the first. The fact is that in the process of advertising, the consumer automatically begins to form the opinion that such products are of higher quality and better functions, something like trust in them appears.

The effectiveness of advertising directly depends on the intellectual, professional and cultural level of the consumer. After all, what is acceptable for one person, another may not like or even annoy.

Nevertheless, manufacturers continue to turn to advertising agencies, because they believe that only through advertising can a product be successful in a short period of time.

In general, consumers of advertising services are divided into 2 groups: the first group simply trusts advertising agents, voluntarily brings money, hoping that in the future this will make it possible to earn more money; the producers of the second group think through everything to the smallest detail, constantly adjust the activities of the advertising agency.

We can distinguish the following qualities that somehow contribute to the success of advertising:

1) beauty. Advertising should be meaningful, beautiful, attract the attention of potential customers;

2) high cost. Some consumers still believe that price guarantees quality. However, today it turns out that even under different trademarks and different prices, goods are sold that not only do not meet the needs of the buyer, but are sometimes harmful in their composition and properties;

3) persuasiveness. Advertising, of course, must have this quality, it must inspire public confidence and practical interest. Accordingly, this requires her constant presence on television channels and in the media;

4) wit.

There are many ways in which you can judge the degree of effectiveness of advertising. For example, the most proven method is audience measurement. The larger the audience, the higher, respectively, the chances of selling a particular product. In general, advertising must satisfy a number of conditions.

1. The supply of goods and services must definitely have a positive effect: in any case, the magnitude of demand must grow systematically.

2. The most important thing is to highlight several main advantages of this product, two are best. By constantly emphasizing them, you can ensure that buyers will strive to buy not a product, but its quality. For example, in advertising shampoos for the consumer, it is not at all the shape and color of the package that is important, but the effect that can be obtained when using it.

3. Advertising must be believable. In other words, it should not contain any supernatural ideas about a particular product, since in this case the probability that people will believe is close to zero.

4. Product advertising should be extremely understandable. Sometimes advertising agencies come up with a story that can only be understood if you know what it is about. And if you are a simple spectator, not initiated into the secrets of business?

All these conditions ensure the success of advertising, but the real indicator of the effectiveness of advertising is still the volume of sales.

6. Positive and negative aspects of advertising

Today, the question of the influence of advertising on social life and the development of entrepreneurship is relevant. Its positive side, of course, is informing customers about the emergence of new goods and services, about the properties of the products offered. Advertising activates consumer demand, it offers the buyer the opportunity to choose from all alternative products.

The offer on the market of goods and services, of course, adjusts to market demand, but, in addition, it tries to influence it. In most cases, buyers do not think about how best to choose products, they do not test them for quality indicators and rely on the faith of the manufacturer.

Manufacturers believe that through advertising, production volumes expand, and costs, accordingly, decrease. This is possible, for example, when the use of production capacities increases in production, which allows significant savings on material resources and production factors. As a result, the average cost as the cost of manufacturing one unit of output decreases, productivity increases, and the firm develops successfully.

Among other things, advertising helps finance the non-commercial flows of information that take place in any society. It turns out that, for example, a person who buys a newspaper does not do so in order to find advertising novelties in it, but primarily for the sake of obtaining general information. At the same time, advertising, which is devoted to more than one page of the publication, will certainly catch the eye of the reader, and then, out of curiosity, he decides to get acquainted with it.

Advertising in periodicals, especially those focused on specific lines of business, is very expensive. But through this, many of the costs of the media are covered. Without this, readers would have to pay several times more for one issue of a newspaper or magazine.

Despite such obvious advantages of advertising in the business world, it has a number of negative sides. First, it itself creates artificial needs. A person, having come to the store and noticed the advertised product on the counter, subconsciously reaches for it even when there is no need to buy it and he cannot satisfy the urgent needs. Advertising puts pressure on the subconscious of the consumer, hypnotizes him, forcing him to buy.

Often, some advertised products have a harmful effect on human health (for example, alcoholic beverages, tobacco products). In this case, advertising should be prohibited. The market cannot cope on its own with such a problem, therefore it is exclusively the prerogative of the state.

Manipulation of consumer behavior can cause irreparable damage to the market mechanism, it causes an imbalance in supply and demand. Therefore, all kinds of abuse, including advertising of knowingly low-quality products, must be eradicated.

The undoubted disadvantage of advertising is that it is very expensive. As a result, the costs that go to the advertising campaign are included in the cost of the finished product. It turns out that the consumer pays much more than the cost of goods and services produced requires. For example, a person buys a product for 300 rubles, although in fact its maximum cost is only 210 rubles, which means that 90 rubles from each additional unit of production is used to pay for its advertising.

Thus, it is impossible to unambiguously assess the impact of advertising. On the one hand, it reduces production costs, which is its plus, on the other hand, it overstates them, since the amount of payment for the services of advertising agencies is extremely dynamic and tends to grow. As a result, only the manufacturer himself can decide for himself whether his product needs advertising. After all, if the product has high quality characteristics, it will always find its consumer.

7. The concept of marketing, its principles

The concept of "marketing" comes from the English word market- "market". Today marketing is the most important characteristic of a market economy. With its help, a qualitative analysis of the potential opportunities of the organization and the market is carried out in order to balance supply and demand, and it aims to study the market and control it. Thus, marketing is a kind of management philosophy, a strategic way of an enterprise, the process of its organization and planning. In other words, the slogan of marketing is as follows: "realistically assessing one's own capabilities, to produce such a quantity of products that will certainly be sold," that is, it is necessary to focus on consumer demand. Through the marketing system, the organization always has the necessary information, gets acquainted with the changes and innovations of the market, which allows it to adapt to the dynamics of the external environment.

The emergence of marketing was marked by the following prerequisites:

1) the democratization of the economic management system, the lack of strict control. This placed a great responsibility on firms, so it became necessary to create such a mechanism that would exercise a control function over the market and contribute to some stabilization of the economy;

2) a low degree of state support for entrepreneurship, in connection with which organizations began to develop their own policies for conducting market affairs;

3) instability of the structure of the economy, which caused a lack of experience and intuition in the management of the enterprise. The dynamism of the market required a more complete study of it. This was especially true for firms that had their own shares on it;

4) technological innovations, scientific and technical progress, the development of informatization, which are irreversible and require constant monitoring and implementation in practice.

Marketing goals are different, but all of them in one way or another meet the needs of the enterprise, such as:

1) the emergence of new ideas, their implementation in a product or service, i.e., the creation of products that are unique in nature. As a result, it becomes possible to create "your own consumer", to whom production will be oriented, which will make it possible to conquer new sales markets;

2) control over the process of production, distribution, exchange and sale of this product, taking into account the minimum costs and satisfaction of consumer demand.

Marketing involves setting certain goals.

1. Tasks directly related to the regulation of demand and the activities of the enterprise in the market. In accordance with this, each market situation has its own marketing task: full demand - maintaining the satisfaction of consumer needs at the proper level; falling demand - attracting the consumer, activating his needs; suspended demand - the establishment of the structure of production, the revival of demand; fluctuating demand - its establishment at a certain equilibrium value; excessive demand - its regulation either by expanding the scale of production, or in an intensive way.

2. Tasks relating to the enterprise or firm. This refers to the solution of issues related to the coordination of business activities aimed at achieving the set goals (for example, harmonization of methods for the development, production and storage of goods, their implementation and financing).

3. Tasks related to the environment and public entities: this is an opportunity to ensure the responsibility of marketing to individual economic entities, social groups, society as a whole and its environment. These include: creating an environmentally friendly packaging system for products, combating the production of low-quality and unhealthy products and the abuse of promotions.

Thus, we can say that in the era of a developed market economy, it is simply necessary to have structures that, on a practical basis, allow you to control the development of the market, as well as influence it by generating new ideas and technological and industrial developments.

LECTURE No. 12. Management in an organization

1. Management is the basis of a successful organization

Management - a special type of labor activity, the process of the influence of the subject on the object (person, group, collective). The subject of management is directly the work of people subordinate to management. Elements of the management process: managers and line managers (heads of functional units), specialists and employees (technical performers). The main feature of the management process is the presence of feedback, by which the management learns how effective its policy is and what needs to be corrected. Thus, management is understood as the process of preparation, adoption and implementation of decisions in all areas of the organization.

Management - management of people and the organization as a whole in a dynamic market economy. In other words, it is a science that combines the accumulated experience of the world's best managers. Management plays an important role in the activities of the organization, as it creates all the conditions for success. The meaning of management is as follows.

1. An organization with a developed management system is able to survive in the long term. Through this, it is comprehensively improved and withstands the dynamics of the external environment. For example, the strategic planning department has as its goal the definition of the ultimate strategic goal of the company (of course, in accordance with its mission).

2. Management provides a high end result of the functioning of the organization, which is extremely necessary for the external environment and the economy as a whole. After all, management is not only the management of an organization as something inanimate, it is primarily the control and planning of the labor system. Through it, various options for stimulating labor activity are being developed.

So, studying the individual needs and preferences of each employee, the manager can offer him to do exactly the work that would completely satisfy him. All employees are different: for some, wages are more important, others, naturally striving for power, are motivated only by the possibility of career growth and the permission to take responsibility and make decisions. Such an individual approach can significantly increase productivity and quality of work.

3. Management improves the efficiency of the organization. This means that the ultimate strategic goal is achieved at minimal cost.

The main tasks of management, respectively, are: 1) control over the creation of goods and services based on consumer demand, their implementation on the market - all this must certainly meet the interests of the enterprise. The manager must completely and completely control the production process, thereby maintaining the balance of supply and demand, carry out financial and exchange transactions, minimize costs and, in general, carry out activities aimed at obtaining the greatest profit;

2) the "opening" of new markets in order to maximize the satisfaction of all customer needs. The enterprise constantly develops and studies the labor market and factors of production, which allows it to develop intensively;

3) responsibility in decision making. A manager is a person who is directly interested in the development of the enterprise, which he actually manages, since the level of his own income depends on this. It is his professionalism and initiative that determine the competitiveness of this enterprise in the market of goods and services, its efficiency and economic prosperity.

2. Ways to adapt the organization to the external environment

The external environment is a complex of external elements that are outside the structure of the organization. It is a determining factor in the development of the organization. The most important thing is to be able to adapt to any changes in the external environment, otherwise there is a threat of loss of competitiveness and "backwardness" in development.

The external environment is extremely dynamic and unpredictable. Its uncertainty lies in the fact that not all economic entities can have access to valuable information of the market system and the economy as a whole. In addition, in order to timely and adequately respond to various changes, information must be sufficiently reliable and as accurate as possible, which is not always observed, especially in a market economy. For example, advertising as a factor influencing the manufacturer on the structure of consumer demand is less effective, since the main principle of its existence is violated - truthfulness. As a result, organizations gradually begin to lose contact with consumers, ties with the market are destroyed, which causes an imbalance in supply and demand. Thus, the external environment is dangerous because the opportunity to integrate into it and act as a single whole is practically absent.

However, it is within the power of the firm to develop systems for adapting to the external environment, which allows you to establish contact with it and, accordingly, receive information about any of its changes. So, the adaptation tools are as follows.

1. Creation of an information system. This will reduce uncertainty at the input and output of the organization, receive reliable information from the first person in a timely manner and, as a result, maximize the degree of protection against unforeseen circumstances. All this can be done through the creation of a marketing system, supply chain and, of course, a strategic planning department in the organization. This is an expensive practice, it requires a huge investment in the development of the organization. Therefore, from an economic point of view, it would be more rational for organizations with an underdeveloped financial system to attract specialists from consulting firms.

2. Forecasting possible changes in the development of the external environment and the implementation of strategic planning. Through this, the organization can anticipate the strategy and development trends of its environment, which in itself significantly reduces the share of risk. In addition, the organization is able to set long-term goals and develop strategies to achieve them.

3. Mergers and acquisitions of organizations, the creation of strategic alliances. Such tactics allow organizations to strengthen their positions in the market, become more flexible, adaptive, stable, especially if two strong and large firms are connected. However, this is a way out for those organizations that are not able to withstand the onslaught and aggression of the external environment. A good proven way is to team up with competitors. This contributes to the expansion of the zone of influence and stability, which causes a decrease in the uncertainty of the external environment. In addition, this is convenient in the case when one organization is strong in one, the other is able to solve other problems, respectively, together they constitute a huge tactical force.

4. Creation of a flexible organizational structure. An organization built on this principle, not bound by norms, traditions and development frameworks, gets the opportunity to respond most quickly to the slightest changes in the external environment. Such a firm has the ability to reorient itself in a minimum period of time, change the direction of development, and, finally, if the economy requires it, radically change its specialization. In addition, the advantage of flexible structures is that they easily master the developments and achievements of scientific and technological progress, introduce new technologies, develop new markets, create qualitatively new types of services, and themselves can conduct research in the field of development prospects.

5. The final instrument of adaptation of the organization is the establishment of partnerships between the leadership of the organization and its staff. If a manager knows how to delegate the decision-making process, consults with employees and gives them the opportunity to show initiative and creativity, motivation and labor efficiency increase dramatically. There is respect for the leader, which determines the nature of relations in the workforce. If the staff is a single team, then the organization gets the opportunity to adapt to the dynamics of the external environment as much as possible, since in any case even the most complex tasks will find their solution.

3. Management ethics and social responsibility of the organization

Этика - is a science that studies the totality of moral values, principles and norms that directly govern people's behavior in terms of its acceptability or unacceptability.

Ethical issues arise only when the actions of economic actors result in the benefit or detriment of other economic actors. Thus, ethical dilemmas arise, i.e. situations where it is impossible to find the only correct way out of the current situation.

There are always alternatives, so choosing the most rational solution is very difficult. Dilemmas are complex, understood differently by all people and organizations. Therefore, the organization tries to clearly articulate its ethical principles and moral values. Science offers a normative approach to the definition of ethically correct decisions, composed of four independent parts.

1. The utilitarian approach implies the realization of the goals and interests of the majority in the organization. At the same time, the interests and wishes of the minority are ignored.

2. An individual (egoistic) approach is determined by the implementation of long-term individual goals of employees in a given organization, the preparation of career plans for each employee individually. Employees, together with the manager, when making decisions, discuss goals and objectives and find a compromise. The utilitarian and individual approaches today do not meet the modern requirements of the external environment, therefore, in most cases, the last two are used.

3. Moral and legal approach. Each person in the organization has certain rights, dignity, which cannot be violated by the actions of other persons. These are: the right of free consent, to secrecy, to a proper reception, to take the initiative, etc.

4. Fair approach. To make an ethical decision, there are several types of justice. Fairness of remuneration implies the non-admission of discrimination on any grounds for the same amount and quality of work. Procedural justice implies the anticipation of moral norms and traditions. Compensatory justice means that any problems in the organization or inconvenience must be morally and financially compensated.

There are two main approaches to defining the social responsibility of an organization (SOT).

1. Traditional. COT produces goods and services necessary for society, provides maximum profit for shareholders and does not violate the law.

2. Современный. SOT implies concern for society as a whole, and not just the achievement of goals.

SOT areas:

1) interacting groups, i.e. people and organizations that cooperate with this organization and have a share in its results. No organization can be equally socially responsible, but all organizations should strive for this in relation to at least three interested groups: employees, consumers and investors;

2) natural environment - the external environment of the organization, to which it must be guided;

3) the interests of society as a whole. In other words, an organization that makes a profit should direct part of it to the development of the non-profit sector: universities, theaters, etc.

COT areas contribute to the image and reputation of the organization, but this is contrary to the principle of profit maximization. In addition, such an organization has sufficient funds to carry out various activities.

4. Strategic management

Strategic management is a process that includes the formulation and implementation of strategies, which in itself in the system "enterprise - environment" ensures the correspondence between the organization and its external environment.

The value of strategic management lies in the fact that it allows managers to focus on the dynamism and variability of the external environment. This makes it possible to have more perfect, reliable and complete information regarding its characteristics. Strategy Development is an important part of the overall mechanism of development. Through this, the organization can achieve its intended purpose and ultimately its mission. The implementation of strategies in practice can be achieved by using all the resources available in the organization, both purely material and financial. In addition, the strategy is a kind of protection of the organization from the uncertainty of the environment.

The tasks of strategic management, respectively, are the actions of the organization related to its preparation for changes in the market situation.

1. Formulation of the mission of firms. The mission is the ultimate goal of the organization, for the sake of which it exists, works and was created. The survival of the organization in the long run can be achieved through the creation of its own customer-consumer, for the satisfaction of whose needs the organization will work. In addition, it is also important to ensure balance in the "enterprise - environment" system itself.

2. The attention of management is completely focused on the internal problems of the organization. In other words, it is important to periodically analyze the internal structure. A look outside, i.e. at the environment, allows you to determine the directions and trends of its development and, in accordance with this, gives the organization the opportunity to understand what it can offer at the moment based on the existing internal structure: will it be able to produce the benefits that society needs, enough whether the resources to carry it out.

3. Attitude towards personnel implies the creation of an operational management system. The employee is recognized as the main resource of the organization, which determines the effectiveness of its functioning. Therefore, in order to direct the activities of the employee in the right direction, it is extremely important to create a system of staff motivation in the organization. As you know, creative people like to take responsibility, take the initiative. If the organization has a rigid mechanical structure and the independence of workers is limited, their performance begins to decline. They do not feel satisfied with their work. Therefore, the task of the manager is to determine the structure of the needs of each employee, to determine what motivates him, which can significantly stimulate his activity. Such a competent approach allows you to establish close contact with the staff, which contributes to the improvement of the working environment and, as a result, increases the flexibility of the organizational structure.

Strategic management as a whole is manifested through the main functions, which were obtained by transforming the functions of simple management. So, for example, planning turns into strategic planning, motivation - into a new systemic model, marketing - into strategic marketing, etc.

5. Strategic planning in the organization

Strategic planning - the main function of the organization, the process of developing mechanisms to achieve the goals in accordance with the mission of the company. This is achieved through the development of strategies that are nothing more than a comprehensive development plan by ensuring the most stable fit between the organization and its external environment.

Strategic planning can be thought of as a multi-stage process. Initially, the organization must achieve operational, the simplest goals at the level of small departments, structural units or an individual employee. Then you can move on to the implementation of tactical goals, which are developed for large units and are the basis and means of achieving strategic goals. The latter include long-term plans for the development of the organization. The highest element in the planning structure is the mission. It represents the ultimate goal of the company, what it was created for.

The mission has no time frames and no restrictions, it is a kind of guiding star behind which the organization moves, develops, gains momentum. The mission contains not only the desire for something, it defines the market segment for the company, the circle of consumers, competitive advantages, etc.

Strategic planning provides for the development of strategies, which is carried out at three levels.

1. Corporate strategy designed for the entire organization as a whole, it answers the question of what markets to compete in, what type of business and type of activity to engage in. In other words, it solves the global problems and tasks of the organization.

2. business level (business strategy). It develops plans for each individual business unit of the organization and decides how to compete in this market.

3. Functional strategy is developed for the main functional divisions of each business unit and solves the problem of maintaining a business-level strategy.

There are two approaches to formulating strategies.

1. Formulation of the basic strategy. As a rule, it is used for factory companies.

growth strategy. It is aimed at all sorts of changes, whether it is the development of a new market segment and the strengthening of positions on it, the development and improvement of products, or the choice of a new type of activity. The reduction strategy implies lowering operating costs, narrowing the scope of activities, cutting off weak and unstable organizational structures, or (in extreme cases) liquidating the organization as an independent economic entity. The stabilization maintenance strategy is the development of a system for protecting the organization and its positions. It is used when an organization operates in an unpromising market or does not have enough funds for further development.

2. A business portfolio is used to formulate strategies for a diversified organization that has many business units. The starting point here is to decide how long the business unit has been in the structure of the business portfolio and what place it occupies there. Accordingly, there are four types of business units.

"Zvezda" is a company that occupies a leading position in the market in a progressive industry, since it has huge financial resources and is attractive for investors.

The "money cow" is intensively developing on the market in old, practically unpromising industries. Such firms provide the development of "stars".

The firm - "question mark" exists in a fairly progressive and dynamic industry, but occupies an insignificant place in it.

"Dog" is an organization that can't find a place anywhere. As a rule, she works in the old market and does not have a large share in it. In other words, her stay on it is purely formal.

6. Competitive strategies of the organization

The structure of competition in the industry develops, as a rule, under the influence of the five forces of competition - such a conclusion was made by the talented manager M. Porter.

1. The emergence of new competitors: this is always feared by all organizations. New firms may turn out to be more technologically advanced, sufficiently financed and more flexible in relation to the external environment. Through this, they can capture a leading position and a large market share and become a virtual monopoly in this area. This perspective forces organizations to develop more and more strategies for development and sustainable growth, master the latest achievements of science and technology, and expand their area of ​​influence. Consequently, fierce competition in itself develops the business, improving it qualitatively.

2. The possibility of the appearance of substitute products. A qualitatively new product appears on the market, which is in no way inferior, and perhaps even superior, to the properties of the former. In this case, the company that initially produced goods of this purpose may incur large costs and "fly out" from the market.

3. The ability of consumers to defend their interests, on the one hand, has a positive effect on production activities, and on the other hand, it puts too much pressure. Any company cannot constantly adapt to consumer preferences. Of course, she takes them into account when planning her activities, but she simply cannot change too quickly and radically, even if she has the capital for this.

4. Possibility of suppliers to impose their conditions. When suppliers of certain resources necessary for the organization to carry out its activities begin to exert pressure by raising prices or delaying deliveries, the company is unable to function normally, begins to lose its position and influence in the industry.

5. Competition between established firms. In a market economy, this is normal. The desire to outperform the rival spurs the company to achieve better results and develop new development programs. Through this, the market is being improved, the economy itself is developing.

Competitive strategies are developed on the basis of knowledge about the structure of competition in a particular industry. M. Porter identifies three strategies by which firms can compete.

1. Leadership in cost reduction. Large firms that have great financial resources prefer to master new technologies. In addition, you can switch to cheaper sources of raw materials, produce a standardized product, or simply economies of scale by keeping output at a certain level. However, cost-cutting firms should not forget that this is not the only method of effective development.

2. Product differentiation. In other words, the organization chooses one unique aspect that customers value and creates an improved product. Examples might be the uniqueness of products, service, or the development of a delivery system.

3. Focusing is the focus of the firm on a unique type of consumer and building the structure of the market offer in accordance with his preferences. This method is mainly convenient for small firms, whose specialization is clearly limited.

7. Power and leadership in the organization

The power of the head of an organization or enterprise plays a huge role in the production process and has a strong influence on the organization of work. Today, for the greatest efficiency of the organization, it is necessary to establish a balance of power. In other words, the leader should not abuse his authority: the relationship "leader - subordinate" must be built on trust, respect and mutual support. The psychological climate in the team and, as a result, the composition and quality of labor relations depend on this.

From the point of view of management as a science of effective management, a leader must possess a certain set of qualities.

1. Intellectual qualities: originality of thinking, education, intuitiveness, lack of authority, curiosity, creativity.

2. Personal qualities include the leader's confidence in his own activities, his determination, determination, energy, perseverance and high efficiency. In addition, the leader must be independent of the opinions of others. But this, of course, does not mean that employees should not participate in decision-making.

3. Business qualities imply, first of all, the ability to cooperate. This means that in order to make important strategic decisions, the leader must unite the efforts of all members of the organization. However, for this it is extremely important to be able to understand people, to identify their creative abilities.

Power is atypical for all organizations. In accordance with this, there are three styles of management.

1. Autocratic. All power is concentrated in the hands of the leader, he makes all decisions personally under his own responsibility, gives orders to subordinates and exercises strict formal control. In such an organization, the manifestation of initiative by subordinates is not allowed, there are only vertical downward communication links. The advantage of this style of management is the speed and clarity of tasks. However, a clear disadvantage is the decrease in the efficiency of the work team, their interest in work.

2. Democratic. This style is built on mutual cooperation, characterized by the presence of horizontal connections among the staff. In such an organization, the qualifications and dedication of the staff are noticeably growing, which determines the development of labor relations, labor discipline and the nature of labor activity.

3. Liberal style: non-interference of the manager in the work of the staff, as a result of which the employees are given more freedom than they can abuse, putting pressure on the management.

Despite such differentiated views on power, it is generally accepted that the democratic style is the most appropriate for a modern organization.

Leadership in an organization is defined as the ability to influence other people, direct their activities to achieve the goals of the organization. Leadership is based on power and influence. Power is the ability of an individual to control the labor process of an employee or group, and influence is actions based on power.

In other words, the leader can influence the decision-making processes and their implementation only if he has a share of power. Thus, leadership is a non-coercive form of influence.

In modern organizations, the manager must establish a balance of power, not abuse his powers. This can be done through the creation of a system of delegation of the decision-making process, which as a result increases the power of the manager.

8. Personnel management of the organization

Personnel management of the organization includes the development of a system for selecting personnel, monitoring their activities, as well as remuneration. The implementation of this task in the organization is entrusted to the HR manager. By conducting practical observations, he can draw a conclusion about the effectiveness of labor activity and, as a result, study the structure of needs, since today an extremely important component of the company's success is the creation of a motivation system.

The starting point for studying the employee and his activities is to identify his motives, that is, what drives him.

The motive itself primarily depends on the need experienced by the employee, and depending on this, the good that causes this conscious need is determined.

As already mentioned, all employees of the organization have different labor abilities, education levels and qualifications.

In accordance with this, methods of influence and stimulation, developed on the basis of the needs of a single individual, cannot be applied to all of them.

Determining the structure of the needs of each employee, the manager draws a conclusion on how to make him work better, that is, what can motivate him.

In accordance with this, there are the following methods of personnel management.

1. Organizational and distribution. Acting on the basis of this method, the manager influences such motives of the employee as a sense of duty, the need to maintain discipline, compliance with rules and regulations, the desire to work in this particular organization and perform just such duties.

The manager puts pressure on the structure of motives through direct instructions and orders.

This is feasible through certain channels, which may be the structure of the organization itself, the system of selection and placement of personnel and labor rationing.

2. The economic method is characterized by the fact that the employee is driven primarily by the need for material rewards. He strives for high earnings, the rest has no such value. In this case, the impact on the employee is carried out by changing the amount of wages, bonuses, payment of material assistance, additional material benefits, as well as providing the opportunity to participate in the profits of the organization. The channel of influence here is the economic mechanism of the enterprise: its profit, costs and wage organization systems.

3. Socio-psychological methods. The employee is motivated by the social, political, ideological and spiritual situation in the organization.

Thus, the manager, by establishing a favorable climate in the team, trusting relationships in the "manager-employee" system and providing the opportunity to participate in ingenuity and innovation, thereby motivates the employee to achieve better results. This is achieved through the social mechanism of organization.

Principles of people management:

1) support in subordinates a sense of self-confidence, providing an opportunity for self-expression;

2) active listening as a way of bringing information to the employee;

3) the use of the reinforcement method (in other words, the manager must reinforce the desired behavior of the employee with positive incentives, otherwise punish for negative work);

4) focusing the attention of the leader on the problem, and not on the personality of the subordinate;

5) making clear demands and maintaining contact with staff.

9. Organizational change management

Each organization in the course of its functioning should not only be engaged in some kind of activity, but develop, introduce new technologies, master development programs and mechanisms, and develop a system of upcoming changes.

Absolutely everything can be changed in an organization, as long as these changes do not adversely affect its activities. Major changes, such as a change in mission, are the least likely to occur, since there is no rationality in suddenly changing the entire direction of development, plans and strategies, as well as the specialization itself. Therefore, as a rule, the technological, product, human components of the organization's structure change much more often.

There are two types of organizational change.

1. Operational changes imply changes in the structure and development of the production process, for example, through the introduction of new fixed production assets (machinery and equipment), the use of other, more economical sources of raw materials, changes in production capacities and a decrease in the material intensity indicator. In addition, operational changes include changes related to the decision-making process, control, selection and placement of personnel. So, if the organization used to have a rigid structure and it has completely exhausted itself, it becomes important to develop ways to soften it, turn it into a more flexible, organic one (for example, allowing employees to participate in the decision-making process, intensive delegation of their powers by the manager further strengthens the power of management and at the same time makes the staff more "obedient").

2. Transformational change is a change in the organization as a whole, when it decides to radically change, up to a change in the direction of development and specialization. Such changes can be both unforeseen, arising spontaneously as a result of sudden changes in the external environment, and planned, when the organization independently finds problems and tries to solve them with the help of changes.

The process of change, one way or another, does not happen instantly, but in stages.

At the first stage, the degree of influence of the external environment on the organization is determined, the company's capabilities for adapting to the changes that have occurred are analyzed. In accordance with this, a mechanism of intrastructural changes is being built. The most important thing is that managers are aware of the need for change so that they start preparing for it in a timely manner. This is the second stage of organizational change. Next, managers must create conditions for the emergence of new ideas for change. For example, a very effective way is to involve staff in generating ideas and proposals, to promote and encourage innovation, creativity in employees. In addition, it is possible to explore existing ways to solve similar problems within the organization or on the experience of other economic actors. An effective method is to create venture teams that work on solving problems of an innovative nature. And finally, the last stage is the implementation of change. This happens at a time when the organization and staff are ready for this not only from a technological point of view, but also psychologically.

However, the process of implementing changes can be hampered by the resistance of the internal structure of the organization. The reasons for this may be different: the uncertainty of the future, the lack of information about upcoming changes, the uncertainty of employees in their abilities, as well as such built-in elements as traditions and norms that have existed in the organization for more than one year.

In order to remove this barrier, it is necessary to develop a system of rewards and incentives for initiative workers, involve them in decision-making, and also provide them with a more complete amount of information.

10. The concept of organizational development

The concept of organizational development appeared in 1959. The founder is B. Sheppart. It is a set of continuous planned changes in the organization.

The modern organization must change constantly, depending on the degree and intensity of development of its environment. This concept focuses entirely on people - the staff of the organization, which makes it more flexible, organic, adaptive.

Thus, the goal of the above concept is to create a management system that would provide maximum flexibility and dynamism of the organization to achieve its strategic goals and mission. The concept has certain tasks:

1. It is important to integrate the interests and needs of employees with the goals and objectives of the organization itself. This makes it possible to achieve a certain balance in the "enterprise - environment" system. When the staff begins to feel with the organization as a whole, their interest in the work and performance increases dramatically. Therefore, the manager must create all the conditions for employees to feel comfortable in the workplace, to be able to participate in solving the main problems of the organization. In addition, some especially gifted and creative individuals need a certain amount of trust in order to be given responsible and difficult assignments, to be allowed to take the initiative and generate ideas. However, from the point of view of the theory of justice, an appropriate remuneration should be made for the performance of such work: not just a bonus or salary increments, but promotion, career growth, etc.

2. The concept of development is designed to create structures, systems and processes that would improve the performance of the organization.

In practice, the concept of organizational development is implemented through the main methods, which together provide a program for the development of the organizational structure.

1. Diagnostics of the organization. It should be carried out regularly on the basis of information collection, surveys and interviews. Through such statistical and practical observations, it is possible to study changes in dynamics, make an appropriate analysis and draw up a plan for further activities.

2. Continuous development of personnel. An organization can develop intensively only if its employees are professional and responsible employees. As the external environment develops, not only the organization must change, first of all, the employees themselves must replenish their knowledge and skills in accordance with the current economic situation. Therefore, the organization should regularly send employees for advanced training, additional training, and even, if required by the economy and the external environment, retraining and retraining.

3. Creation of groups. The personnel of the organization is a single team, all its actions are aimed at achieving the final and operational goals of the organization.

4. The organization of intergroup interaction allows you to establish horizontal communication links between organizational units and departments. For example, for greater control, it is important that the strategic planning department cooperate with the marketing, personnel, etc. department.

5. Consulting. The manager and senior management must convey to the workers the basic requirements for their activities, as well as, if necessary, help and advise on some particularly difficult issues. This avoids unnecessary errors and increases the potential of the organization.

Author: Tyurina A.D.

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