Factors affecting the economic efficiency of the enterprise. Factors affecting the efficiency of the enterprise
In a market economy, the effectiveness of the organization is influenced by various factors.
With a strategic current planning And economic analysis it is necessary to take into account the influence of factors of the internal and external environment on the efficiency of the organization.
Factor, from the Latin word meaning causation. A factor is an indicator of the internal and external environment that influences the performance indicators of economic activity.
It is necessary to distinguish between "factor" and "causes". Despite the fact that these two words are synonyms, in the economic literature "factor" is a causal relationship that has a constant impact on performance indicators, which should be taken into account when planning and analyzing business performance indicators. For example, providing production with raw materials, materials, labor resources, etc.
"Cause" is also a causal relationship that affects the results of economic activity, but is not of a permanent nature. He may or may not be. For example, natural disasters, thefts, banditry, etc., they can only be foreseen, and they can be insured against in the form of creating funds, concluding insurance contracts, etc.
Among the factors affecting the effectiveness of the organization, we can distinguish:
economic (general socio-economic development trends National economy, scientific and technological progress, investment policy);
territorial (natural and climatic conditions, geographical location, investment climate and potential of the region);
industry (general comparative characteristics industries in the structure of the national economy, industry market conditions);
intensive (growth in labor productivity, capital productivity, material productivity, capital productivity and a decrease in labor intensity, capital intensity, capital intensity);
extensive (growth in the volume of used raw materials, materials, fuel, electricity, labor resources);
structural and organizational (organizational structure of management, production, supply and marketing, production and economic relations);
general (the state of the material and technical base of industries, the nature of production and its industry specifics);
specific (correlation between linear, functional and other forms of management organization, the degree of compliance of the structure of the management apparatus with the hierarchical structure of production, the relationship between sectoral and territorial, centralized and decentralized forms of management, the structure of management methods used, the level of mechanization and automation of management work, the qualifications of workers and efficiency their work);
specific uncertainties and risks.
The formation of factors of the internal and external environment depends on the specific conditions, types, time, place of the organization.
Based on the tasks of analyzing effective performance, it is important to classify factors, dividing them into external and internal (which, in turn, are divided into main and non-main ones).
External factors are those that do not depend on the activities of the production team, but quantify the level of use of the production and financial resources of a given organization.
Internal main are the factors that determine the results of the organization. Internal minor factors, although they determine the work of the production team, are not directly related to the essence of the indicator under consideration: these are structural shifts in the composition of products, violations of economic and technological discipline.
Internal factors are actions related to management decisions within the organization. In practice, as a rule, 6 groups of main factors are distinguished internal environment: personnel, technology, material resources, R&D ( Scientific research and experimental design work), location of the organization and management. In turn, each of them has its own subgroups.
Personnel factor is a group of indicators related to the state, security and efficient use of labor resources.
These include:
overall labor costs;
fund wages workers, management personnel;
economic incentive system;
social development costs;
labor protection costs;
the cost of training and retraining of personnel;
Assessment of the level of labor productivity and the search for ways to increase it at the enterprise (on the example of OAO MSK Seryshevsky)
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The concept and essence of the enterprise. Main characteristics and classification of enterprises
Company is the subject entrepreneurial activity who, at his own risk, carries out independent activities aimed at the systematic extraction of profit from the use of property, the sale of goods, the performance of work or the provision of services, and who is registered in this capacity in the prescribed manner.
Characteristic: 1) production and technical unity is determined by a complex of means of production that has technological unity and the relationship of individual stages of the technological process. As a result of the use of these funds at the enterprise, raw materials and materials are converted into finished products. 2) organizational unity, determined by the presence of a single team and a single leadership, which is reflected in the general and organizational structure enterprises. 3) economic unity, determined by the commonality of economic results of work. 4) social unity, characterized by the fact that an enterprise is primarily a team of people of various qualifications, connected certain connections and interests. At the same time, the most important task of the enterprise is: paying employees a fair wage / payment, creating norms for working and rest conditions, creating opportunities for professional growth.
The company is classified according to various criteria: 1) by industry and subject specialization. stands out industrial enterprises: a) for the release of products; b) clothes and shoes; c) machine building. 2) agricultural enterprises: a) for growing grain; b) vegetables; d) livestock. 3) transport industry enterprises. 4) transport enterprises.
By production structure: -highly specialized enterprises; - a lot of specialized products produce a wide range; Combined enterprises are enterprises in which one type of raw material or finished product is converted in parallel successively into others, and then into a third.
According to the power of the production potential: small, medium, large. To determine the group, the following features must be taken into account: - the cost of fixed assets; -number.
By the nature of the consumed raw materials: mining enterprise; - enterprise processing industry.
By the scale of production of the same type of product: mass, serial, individual.
Hours of operation during the year: year-round, seasonal.
By organizational and legal forms.
Enterprise resources. Features of enterprise resources and their assessment
Enterprise Resources is a set of material and financial resources that can potentially be used in the process of creating goods, services and other values.
Enterprise resources are classified into five groups:
- natural - potentially suitable for use in production natural forces and substances, among which there are inexhaustible and exhaustible;
- material - all the means of production created by man, which are the result of production;
- labor - the population of working age;
- intellectual and informational - intellectual product and information created by human creative labor and used directly in the production process and in the process of making managerial decisions;
- financial - funds that are allocated for the organization of the production of the product and its implementation. Financial resources play a special role. In practice, there are long-term financial resources in the form of fixed assets and short-term financial resources.
Features of resource markets are associated with their scarcity, limited volume of production and supply of resources. Society is not able to produce, therefore, and consume such a volume of goods and services as we would like. In this regard, the demand for them is stable. Resource markets are characterized by concentration, which makes the phenomenon of monopsony (a single buyer) or oligopoly (a small number of buyers) typical.
Since resources are bought and sold, they have a price. Being the result of the interaction of supply and demand, the price reflects all the features of resource markets, both general - for all types, and specific - for each of them.
The price of resources is formed under the influence of supply and demand. A direct relationship between the price of resources and the volume actually available is shown by the supply of resources: it is in the interests of resource owners to sell them for more high price. Demand for resources reflects feedback between price and quantity demanded: if the price rises, firms will either buy fewer resources or replace them with cheaper ones.
Factors affecting the efficiency of the enterprise
1. All factors can be combined into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activities of the enterprise, and negative - vice versa.
Depending on the place of occurrence, all factors can be classified into internal and external. Internal factors depend on the activities of the enterprise itself, that is, the enterprise itself generates them.
2. Groups of internal factors:
related to the personality of the leader, as well as the ability of his team to manage the enterprise in market conditions;
associated with the acceleration of scientific and technical progress, with the innovation policy of the enterprise;
related to the improvement of the organization of production and labor, enterprise management;
related to the organizational and legal form of management;
associated with the creation of a favorable socio-psychological climate in the team;
related to the specifics of production and industry;
related to the quality and competitiveness of products, cost management and pricing policy;
related to depreciation and investment policy. In addition, all internal factors can be divided into objective
and subjective. Objective - these are factors, the occurrence of which does not depend on the subject of management. Subjective factors make up the vast majority, they are completely dependent on the subject of management and should always be in the field of view and analysis.
3. The efficiency of the enterprise in market conditions largely depends on external factors that can be classified into the following groups:
associated with changes in the domestic and world market conditions. This is mainly manifested in changes in supply and demand, as well as in price fluctuations;
associated with changes in the political situation both within the country and internationally;
associated with inflationary processes;
related to the activities of the state.
4. In modern conditions It is the state that determines the efficiency of Russian enterprises. First of all, this is the creation of a civilized market and the rules of the game in this market (that is, the creation of a legal framework), ensuring the proper law and order in the country and its national security, stabilizing the economy, providing social protection and social guarantees for workers and citizens, protecting competition, developing, adopting and organization of the implementation of economic legislation.
Theme 10
The effectiveness of entrepreneurial activity in a market economy is influenced by a variety of factors. Depending on the direction of action, all factors can be grouped into two groups: positive and negative. positive factors have a beneficial effect on the activities of the enterprise, and negative- vice versa.
Depending on the place of occurrence, all factors can be classified to internal and external. Any entrepreneurial enterprise is an open system. In the process of obtaining resources from outside, performing work, producing products or providing services. The implementation of these products or these services in the external environment, the enterprise actively interacts with this environment, as well as with the internal environment.
The internal environment of an entrepreneurial enterprise. Considerable attention is paid to the activities of an entrepreneurial enterprise by the components of the internal environment of the enterprise. .
The internal environment of an enterprise (organization) is a combination of a number of interrelated factors that depend on the activities of the enterprise itself, generated by it, which in turn affect the activities of the enterprise. The result of the interaction of the components of the internal environment is finished products(work, services).
Factors of the internal environment of the enterprise can be grouped as follows:
Production and technical;
Social;
Economic;
Informational;
Marketing;
Management organization.
Let us briefly consider the content of these factors.
Production and technical factors include fixed and working capital enterprises - a set of machines, equipment, tools, devices, with the help of which products are manufactured, as well as the means from which products are created - raw materials, materials, semi-finished products; these same factors are taken into account production technology.
The composition of machinery and equipment, tools and fixtures, their progressiveness, level of physical and obsolescence, intensity of use, technology and quality of service largely determine the success of the enterprise: the quantity and quality of products, the level of profitability and profit. The technologies applied at the enterprise have an impact on all components of the internal environment, they are interconnected with them. IN this case this refers to the personnel of the enterprise, its qualifications and level of education, methods of stimulating labor, culture of behavior.
In concept social factors of the internal environment of the enterprise includes the whole complex set of relationships between people working in the enterprise. The results of the work of enterprises largely depend on their abilities, efforts and skills, attitude to work, motivation, behavior.
IN last years great attention is paid to the formation organizational culture. Professional ethics, reflecting the peculiarities of moral consciousness, acquires great importance. Behavior and relationships of people, due to the specifics of professional activity.
In modern conditions, there are three most important and complex problems on the way to the formation business ethics any enterprise:
1. execution business partners mutual obligations;
2. use of force methods in business relations;
3. relationship with power structures and corruption.
They also play an important role business relations and behavior of employees. Many entrepreneurial ventures lose a significant amount of success due to poor relationships and employee behavior. In progress business relations there are a number of stages: establishing contact, orientation in a situation, discussing an issue, problems, making a decision, getting out of contact. To pay for deliveries necessary materials, equipment, energy resources, in order to pay wages to employees, to make other payments, the enterprise needs money that accumulates on its bank account and partially in the cash desk of the enterprise. In the absence of a sufficient amount of own money, the company resorts to loans.
Special place in a number of factors of the internal environment of enterprises occupy information, those. a set of organizational and technical means that provide channels and networks of the enterprise with relevant information for effective communications in enterprise management.
With the advent and development of information networks, including the Internet, the success of an enterprise is largely determined by the level of information technology used by it.
The main purpose of information technology is the maximum approximation of managerial personnel to the performance of their main function - decision-making. Information technologies free workers from the routine operations of preparing information for making decisions and developing appropriate recommendations. From the standpoint of management, there are three levels of information - commercial, technical and operational.
An important role among the factors of the internal environment of the enterprise is played by marketing. It provides for meeting the needs of buyers in the goods or services of the enterprise by studying the market, creating effective advertising and marketing systems. Marketing also involves an active impact on the market, on the existing demand in order to increase the market share of the enterprise and increase the profitability of sales.
A significant and most significant factor in the internal environment is management organization. Ultimately, the success of any entrepreneurial project depends on how the company organizes cash flow management, financial monitoring, technological processes, personnel policy.
The external environment of an entrepreneurial enterprise. The external environment of the business structure and largely depends on the internal environment of the enterprise, as well as on its goals and objectives.
The external environment of the enterprise is a set of economic, political, legal, scientific and technical, communication, natural-geographical and other conditions and factors that have a direct or indirect impact on the activities of an entrepreneurial enterprise.
Entrepreneurial activity carried out by a legal entity (enterprise) depends on the external environment in relation to the supply of resources, energy, personnel. as well as product consumers. Any enterprise is an open, dynamically developing system.
The components included in the external environment of the enterprise are diverse. These may include:
External economic factors;
External political conditions;
External legal components;
External scientific and technical factors;
Communication external conditions;
Natural and climatic conditions, etc.
External economic factors include general level economic development of the country, the level of market relations, competition, etc. - everything that represents the conditions in which the enterprise operates. The main parameters of the external economic component are numerous macroeconomic indicators: the size of GDP and its fluctuations, inflation rates, interest rate, the exchange rate and its fluctuations, budget deficit or surplus, the level of social labor productivity, average wages, tax rates.
Using knowledge about these parameters, in general about economic development trends, can help an enterprise gain certain advantages over competitors.
External political conditions include government and public policy, incl. external and internal. Domestic politics- these are social, scientific and technical, industrial, personnel, economic components, as well as tax, price, credit, customs, etc. How the political system is structured depends on its influence on business activity enterprises: it can contribute to their development or create difficulties. Broad awareness of enterprises about political system, its functioning allows you to take advantage of favorable opportunities to develop your business, strengthen your position, expand the scope of activities, avoid or reduce losses.
At the same time, enterprises themselves can actively influence the political sphere in their interests, including the development and adoption of laws, and other changes in the situation in this area.
External legal components include the degree of legal regulation of public relations, the composition of existing laws and regulations, guarantees for the security of enterprises and citizens, the clarity of the wording of legal norms, etc. External legal components have a huge impact on the successful operation of entrepreneurial enterprises.
have a significant impact on the activities of enterprises external scientific and technical factors: scientific and technical potential of the country, the content and direction of fundamental and applied research. Availability and level of functioning of objects of scientific and technical infrastructure, including technology parks, technopolises, various incubators, firms engaged in venture activities, leasing, etc.
The presence of scientific and technical factors helps enterprises in the production of new and modernization of obsolete products, the development of new ones and the improvement of existing ones. technological processes, wide introduction of innovations.
The activities of entrepreneurial enterprises are promoted communication environment: the level of development of the transport network, the availability railways, highways. Air, sea and river routes of communication, the degree of development of communication networks, information exchange and telecommunications. The level of democratic openness in society is also important in this series. Availability of archives, departmental databases, libraries and other sources.
Finally, a certain influence on the activities of entrepreneurial enterprises is also exerted by natural and climatic conditions: terrain, area of the territory, average annual temperature, humidity or dryness of the air, the prevailing species of flora and fauna, the presence of mineral deposits and other minerals, the state of the environment, etc.
The activities of the enterprise will be affected to varying degrees by climate change, limited natural resources, increased solar activity, other natural disasters, pollution environment and etc.
A significant part of the business sphere of the enterprise leaves infrastructure.
The creation of a developed infrastructure to support the activities of small and medium-sized businesses is important, as evidenced by the practice of highly developed countries.
The purpose of forming the infrastructure of small and medium-sized businesses (SMEs) is to create favorable conditions for its development by providing comprehensive and targeted support for small businesses in various areas: information, consulting, training, forecasting and analytical, scientific and technical, technological, financial, property, and also in providing entrepreneurs with a wide range of business services. Through infrastructure facilities, business contacts and cooperation between entrepreneurs are established, which contributes to the self-organization of SMEs.
SME infrastructure - it is a system of organizations whose purpose is to assist SMEs. As a rule, assistance to SMEs and entrepreneurs or certain categories of them is provided on terms that differ from market ones (soft loans, services at reduced rates, free consultations, cheap rent, etc.). This is what sets the SME infrastructure apart from the much larger set of business-to-business service providers.
Hence, the SME support infrastructure is a combination of state, non-state, public, educational and commercial organizations that regulate the activities of enterprises that provide educational, consulting and other services that provide an environment and conditions for the production of goods and services.
To a certain extent tax office, the trade inspection, the registration department of the mayor's office are also part of the infrastructure, but not support, but regulation of small and medium-sized businesses.
At the federal level, there are at least a dozen ministries and departments that, to one degree or another, deal with the development of entrepreneurial activity. The main ones are the State Committee of the Russian Federation for the Support and Development of Small and Medium Enterprises, the State Antimonopoly Committee of the Russian Federation, the Ministry of Finance of the Russian Federation, the Ministry of Economy of the Russian Federation, the Ministry of Labor and Social Development of the Russian Federation, the State Committee for Youth Affairs of the Russian Federation, the Ministry of Education and Science of the Russian Federation and other.
Similar structures operate at the regional level. Infrastructure facilities in a broad sense include various public business organizations, which directly or indirectly represent and lobby the interests of entrepreneurs or help to unite efforts to solve their own problems (see Figure 1 below).
| SME |
| Rice. 1. Infrastructure facilities for SMEs in the Republic of Tatarstan Taxation of entrepreneurship There are three types of taxation for entrepreneurial structures: 1. Corporate income tax; 2. Simplified taxation system; 3. Single tax on imputed income. 1 . Corporate income tax- the object of taxation is the profit received by the taxpayer. The tax rate is set at 20%. (The amount of tax calculated at a tax rate of 2% is credited to the federal budget, and 18% - to the budgets of the constituent entities of the Russian Federation). It should be noted that the tax rates may vary depending on the location of the head office of the company and the economic zone of the business. Full list tax rates for this tax can be found in article 284 "Tax rates". Reporting periods for this tax are a quarter, six months, nine months and a year. Monthly advance payments are transferred based on the actual profit received. Organizations that calculate monthly advance payments based on actual profits, pay advance payments no later than the 28th day of each month following the month following which the tax is calculated. The tax declaration is submitted after the expiration of each reporting period in the territorial tax authority. The declaration must be submitted no later than 28 calendar days from the end of the relevant reporting period. tax returns for the year shall be submitted no later than March 28 of the year following the reporting year. Simplified taxation system Currently, in order to stimulate the development of small and medium-sized businesses, the state reduces the tax burden using a simplified taxation system (STS) Ch. 26.2 of the Tax Code of the Russian Federation. The application of the simplified taxation system provides for exemption from: - profit tax / income tax individuals; - tax on the property of the organization / tax on the property of individuals - VAT. The amount of income, in excess of which the taxpayer loses the right to apply the simplified tax system, from January 1, 2010, amounted to 60 million rubles. Not entitled to apply the simplified system of taxation: - banks; - insurers; - non-state pension funds; - pawnshops; - investment funds; - notaries, lawyers; - individual entrepreneurs and organizations, the average number of which exceeds 100 people; - organizations whose residual value of fixed assets and intangible assets exceeds 100 million rubles, etc. The objects of taxation can be (at the choice of the taxpayer); - income; tax rate - 6% - income reduced by the amount of expenses; the tax rate is 15%. The tax period according to the USN is a calendar year, the reporting period is a quarter, half a year and 9 months. From 01.01.2006 taxpayers have the right to apply the simplified tax system on the basis of a patent. A patent is issued for one type of activity. The tax rate is 6%. The payment of the patent is made in two terms 1/3 - within 25 days after the start of the application of the patent, and the remaining part no later than 25 days after the expiration of the patent. A single tax on imputed income, the procedure for its calculation and payment (UTII) According to Ch. 26.3 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income is established by the Tax Code of the Russian Federation and put into effect by regulatory legal acts of the representative bodies of municipal districts, urban districts and is applied along with common system taxation and other regimes thereof. Based on the decision of the Kazan Council of People's Deputies No. 4-26 of 11/18/2005. allocate the following types of activities obliged to apply the system of a single tax on imputed income: - provision of personal services; - provision of veterinary services; - provision of repair, maintenance and car washing services Vehicle; - retail through shops with a trading floor area of up to 150 sq.m.; - retail trade; - provision of services catering with an area of a visitor service hall not exceeding 150 sq.m, as well as facilities that do not have a visitor service hall; - parking lots; - provision of motor transport services for the transportation of passengers and goods by organizations and individual entrepreneurs, isp. no more than 20 units. Vehicle; - distribution or placement of printed or printed outdoor advertising; - provision of services for temporary accommodation and accommodation by organizations and individual entrepreneurs, isp. in each object of providing these services with total area sleeping quarters no more than 500 sq.m. - etc. The use of UTII is exempt from paying the following taxes: - for organizations - VAT, corporate income tax, corporate property tax; - for individual entrepreneurs - VAT, personal income tax, personal property tax The object of taxation is imputed income. The tax base is the value of imputed income, calculated as the product of the basic profitability by type of activity and the value of physical indicators. The single tax rate is set at 15% of imputed income. The tax period is a quarter. The single tax is paid by the taxpayer at the end of the tax period no later than the 25th day of the first month of the next tax period. What kind of taxes do we actually pay “I often hear that our country has the lowest taxes.” Probably, they are low for those who have bad arithmetic. Personally, I consider them like this: every month I pay income tax - 13%, the employer gives another 34% of my salary to the state. Plus, I spent my monthly salary in the store - another 18% was withheld from me in the form of value added tax. In addition, I annually pay property tax (3,600 rubles), transport (480 rubles) and land (200 rubles) taxes. And what, you ask, is left with my salary? Together with experts we understand tax intricacies. BUSINESS FLOWS INTO DUSK Since the beginning of this year, taxes in Russia are no longer as low as they used to be. Since January 1, they have grown by 8%. The increase hit businesses the hardest. After all, the so-called " insurance premiums” (former unified social tax), which the employer pays for his employees from their official salary. - And today my salary was halved, - a good friend complained the other day. - For what? I rolled my eyes."Don't worry," the friend reassured. - I will receive the same amount: just one half - officially, and the other - in an envelope. - But after all you on pension will be postponed less? - I did not let up.- My friend was fired. So I'm still lucky. As predicted, since January of this year, business in Russia has become actively gray. Almost all small and many medium-sized enterprises are returning to the tax shadow, which in recent years have begun to pay wages in the white. As experts explain, this is not surprising. - Already in December, the tax service noticed a decrease in revenues. Businesses began to reduce official salaries in advance, lay off employees, or even shut down altogether. The economic and administrative situation in the country was already unsweetened, and when taxes were raised, this was the last straw. There has been such a trend. There were a lot of "For Sale" signs along the road. They hang at car services, eateries, warehouses and other facilities. This was not the case six months ago. |
It is noteworthy that by the end of last year, the outflow of capital from the country also increased sharply. Moreover, according to experts, the money is taken out not only by foreign investors, but also by Russian ones. In total, $38.3 billion flowed out of Russia in 2010. It is rumored that some of this money settled in Kazakhstan, where taxes are much lower, and at the same time recorded an inflow of capital last year (see Table 2). Interest in Kazakhstan is understandable. With the introduction of the Customs Union (that is, duty-free space on the territory of Russia, Belarus and Kazakhstan), it is more profitable for entrepreneurs to produce goods from their southern neighbor and then import them to Russia.
At the heart of all economic indicators The economic activity of the enterprise is based on the technical and organizational level of production, i.e. the quality of products and the equipment used, the progressiveness of technological processes, the technical and energy equipment of labor, the degree of concentration, cooperation and combination, the duration of the production cycle and the rhythm of production, the level of organizational production and management.
All phenomena and processes of economic activity of enterprises are interconnected, interdependent and conditional. Some of them are directly related, others indirectly.
Each phenomenon can be considered as a cause and as a result. For example, labor productivity can be considered, on the one hand, as the cause of a change in the volume of production, the level of its cost, and on the other hand, as a result of a change in the degree of mechanization and automation of production, improvement in the organization of labor, etc.
Each performance indicator depends on numerous and varied factors. The more detailed the influence of factors on the value of the effective indicator is studied, the more accurate the results of the analysis and assessment of the quality of the work of enterprises. Hence, an important methodological issue in the analysis of economic activity is the study and measurement of the influence of factors on the magnitude of the studied economic indicators. Without a deep and comprehensive study of the factors, it is impossible to draw reasonable conclusions about the results of activities, identify production reserves, justify plans and management decisions.
The generalizing indicator is formed under the influence of well-defined economic and other factors.
Factors are elements, causes affecting a given indicator or a number of indicators. In this understanding, economic factors, as well as economic categories reflected by indicators, are objective. From the point of view of the influence of factors on a given phenomenon or indicator, it is necessary to distinguish between factors of the first, second, ...., n-th orders. The difference between the concepts of "indicator" and "factor" is conditional, since almost every indicator can be considered as a factor of another indicator more high order and vice versa.
It is necessary to distinguish from objectively determined factors subjective ways of influencing indicators, that is, those possible organizational and technical measures that can be used to influence the factors that determine this indicator.
Factors in economic analysis can be classified according to various criteria. So, the factors can be general, i.e. affecting a number of indicators, or private, specific for each indicator. The generalizing nature of many factors is explained by the relationship and mutual conditionality that exist between individual indicators.
Based on the tasks of analyzing effective performance, it is important to classify factors, dividing them into internal (which, in turn, are divided into main and non-main) and external.
Internal main are the factors that determine the results of the enterprise. Internal minor factors, although they determine the work of the production team, are not directly related to the essence of the indicator under consideration: these are structural shifts in the composition of products, violations of economic and technological discipline.
External factors are those that do not depend on the activities of the production team, but quantitatively determine the level of use of the production and financial resources of a given enterprise. It should be noted here that, for example, social factors may also be dependent on the activities of the production team, since they are included in the orbit of planning the social development of an enterprise. The same applies to natural and external economic conditions.
Quite often, the results of the work of enterprises are reflected in changes in the branch of specialization and industrial cooperation. These factors are external. They do not characterize the efforts of a given team, but their study makes it possible to more accurately determine the degree of influence of internal causes and, thereby, to more fully reveal the internal reserves of production.
For a correct assessment of the activities of enterprises, the factors must also be divided into objective and subjective. Objective ones do not depend on the will and desires of people, for example, disaster. Unlike objective, subjective causes depend on the activities of individuals, enterprises, organizations and institutions.
Factors can also be divided into general and specific. General factors include factors that operate in all sectors of the economy. Specific are those that operate in a particular sector of the economy or enterprise. Such a division of factors makes it possible to more fully take into account the characteristics of individual enterprises and branches of production and to make a more accurate assessment of their activities.
According to the period of influence on the results of production, factors are fixed and variable. Constant factors influence the phenomenon under study continuously throughout the entire time. The impact of variable factors is manifested periodically, for example, the development of new equipment, new types of products, new technology production, etc.
Great importance to assess the activities of enterprises has a division of factors into intensive and extensive. Extensive factors include those that are associated with a quantitative, rather than a qualitative, increase in the effective indicator. Intensive factors characterize the degree of effort, labor intensity in the production process.
If the analysis aims to measure the impact of each factor on the results of economic activity, then they are divided into quantitative and qualitative, complex and simple, direct and indirect, measurable and immeasurable.
Factors that express the quantitative certainty of phenomena (the number of workers, equipment, etc.) are considered quantitative. Qualitative factors determine personal traits, signs and features of the studied objects (labor productivity, etc.).
Most of the factors studied in the analysis consist of several elements. However, there are also those that are not decomposed into component parts. In this regard, the factors are divided into complex (complex) simple (elemental). An example of a complex factor is labor productivity, and a simple one is the number of working days in the reporting period.
As already mentioned, some factors have a direct impact on the performance indicator, others indirectly. Depending on this, factors of the first, second, third and subsequent levels of subordination are distinguished. The first level factors are those that directly affect the performance indicator. Factors that determine the performance indicator indirectly, with the help of first-level factors, are called second-level factors, etc. The number of days worked by one employee and the average daily output are second-level factors relative to gross output. The factors of the third order include the length of the working day and the average hourly output.
The classification of factors, based on the analysis of the activities of the enterprise as self-supporting objects, and the improvement of the methodology for their analysis, allow us to solve important issue- clear the main indicators from the influence of external and side factors so that the indicators adopted to assess the effectiveness of the enterprise and determine the level of material incentives better reflect the own achievements of the labor collectives of enterprises.
In a market economy, the efficiency of an enterprise is influenced by various factors that are classified according to certain criteria.
Depending on the direction of action, they can be grouped into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activity of the enterprise, negative - on the contrary.
Depending on the place of occurrence, all factors can be classified into internal and external.
Internal factors depend on the activities of the enterprise itself, and they are so numerous and diverse in their purpose and content that they can be conditionally combined into the following groups:
1. Factors of resource support for production. These include production factors (buildings, structures, equipment, tools, land, raw materials and supplies, fuel, work force, information, etc.), that is, everything without which the production of products and the provision of services in the quantity and quality required by the market is unthinkable.
The peculiarity of resource provision is that in its value it makes up more than 90% of the property and Money enterprise, and also transfers its value to finished product or in parts (basic
funds), or completely (objects of labor, labor force). Hence the different requirements for their provision. For example, fixed assets, due to their high cost and duration of use, must have high productivity, efficiency in use, versatility, reliability in operation, and objects of labor in terms of their quantitative and qualitative composition- sufficient for the production of the necessary products and at the same time minimal, not leading to an increase in production costs due to the formation of excess stocks. But this is only one side of the issue, the other
is the need rational use available production resources, which will require, first of all, consideration of the content of such economic categories as cost, profit, profitability, pricing in market conditions.
2. Factors that ensure the desired level of economic and technical development of the enterprise (STP, organization of labor and production, advanced training, innovation and investment, etc.).
3. Factors that ensure the commercial efficiency of the production and economic activities of the enterprise (the ability to conduct highly efficient commercial and supply activities).
At the same time, they differ in terms of the degree of impact on production. So, the first group of factors determines the resources of the enterprise, its capabilities, and the degree of realization of these capabilities depends on the use of the second group. The emergence of the third group of factors is directly related to market relations. Their implementation is aimed at:
Ensuring the rhythm of production by providing the enterprise with all the necessary resources for the production of goods in a quality and quantity that allows satisfying market requirements;
Reducing production costs or keeping them at a certain level through effective commercial work;
Receiving profit in the amount that provides technical and economic development enterprises.
This classification is purely conditional, and it does not reflect the whole variety of factors, but allows us to
present internal factors and show their impact on production efficiency.
In addition, all internal factors can be divided into objective and subjective. Objective factors are such factors, the occurrence of which does not depend on the subject of management, for example, the deterioration of mining and geological conditions at a mining enterprise or natural disasters.
Subjective factors, and they make up the vast majority, are completely dependent on the subject of management, and they should always be in the field of view and analysis.
The efficiency of an enterprise in a market environment largely depends on external factors that can be classified into the following groups:
Associated with changes in the domestic and world market conditions. This is mainly manifested in changes in supply and demand, as well as in price fluctuations;
Associated with changes in the political situation both within the country and on a more global scale;
Associated with inflationary processes;
associated with the activities of the state.
