In conditions market economy The efficiency of an enterprise is influenced by various factors, which are classified according to certain criteria.

Depending on the direction of action, they can be combined into two groups: positive and negative. Positive factors are those that have a beneficial effect on the activities of the enterprise, negative ones – vice versa.

Depending on the place of origin, 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 varied 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, fuel, labor, information, etc.), that is, everything without which the production of products and the provision of services in quantity and quality is unthinkable required by the market.

The peculiarity of resource provision is that its value is more than 90\% of the property and funds of the enterprise, and also transfers its value to the finished product or in parts (main

funds), or completely (objects of labor, labor). 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 their quantitative and qualitative composition, must be sufficient to produce the necessary products and at the same time minimal, not leading to an increase in production costs due to the formation of excess reserves. But this is only one side of the issue, the other

consists in the need for rational use of 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 ensuring commercial efficiency of production economic activity enterprises (ability to conduct highly efficient commercial and supply activities).

At the same time, they differ in the degree of impact on production. Thus, the first group of factors determines the resources of the enterprise, its capabilities, and the degree of implementation 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 to produce goods in quality and quantity to meet market requirements;

Reducing production costs or maintaining them at a certain level through effective commercial work;

Receiving profit in an amount that ensures the technical and economic development of the enterprise.

This classification is purely conditional, and it does not reflect all the variety of factors, but it allows for more detailed

present internal factors and show their influence on production efficiency.

In addition, all internal factors can be divided into objective and subjective. Objective factors are those factors whose occurrence does not depend on the subject of management, for example, deterioration of mining and geological conditions at a mining enterprise or natural disasters.

Subjective factors, and they make up the absolute majority, completely depend on the subject of management, and they must always be in the field of view and analysis.

The efficiency of an enterprise in market conditions largely depends on external factors, which can be classified into the following groups:

Associated with changes in domestic and global market conditions. This is mainly manifested in changes in supply and demand, as well as price fluctuations;

Related changes political situation both within the country and on a more global scale;

Related to inflationary processes;

Related to government activities.

The meaning of factor classification. Main types of factors. Concept and difference various types factors in AHD.

The classification of factors is their distribution into groups depending on common characteristics. It allows you to gain a deeper understanding of the reasons for changes in the phenomena under study, and to more accurately assess the place and role of each factor in the formation of the value of effective indicators.

The factors studied in the analysis can be classified according to different criteria (Fig. 5.1).

By their nature, factors are divided into natural-climatic, socio-economic and production-economic. Natural and climatic factors have a great impact on the results of activities in agriculture, mining, forestry and other industries. Taking into account their influence allows us to more accurately assess the results of the work of business entities.

TO socio-economic factors relate living conditions workers, organization of cultural, sports and health work at the enterprise, the general level of culture and education of personnel, etc. They contribute to a more complete use of the enterprise’s production resources and increase the efficiency of its work.

Production and economic factors determine the completeness and efficiency of use of the enterprise’s production resources and the final results of its activities.

Based on the degree of impact on the results of economic activity, factors are divided into major and minor. TO main include factors that have a decisive impact on the performance indicator. Secondary those that do not have a decisive impact on the results of economic activity in the current conditions are considered. Here it is necessary to note that the same factor, depending on the circumstances, can be both primary and secondary. The ability to identify the main, determining factors from a variety of factors ensures the correctness of the conclusions based on the results of the analysis.

Great value in research economic phenomena and processes and assessment of enterprise performance results has a classification of factors into internal And external, that is, on factors that depend and do not depend on the activities of a given enterprise. The main focus of the analysis should be on research internal factors, which the enterprise can influence.

At the same time, in many cases, with developed production connections and relationships, the results of each enterprise are significantly influenced by the activities of other enterprises, for example, the uniformity and timeliness of supplies of raw materials, their quality, cost, market conditions, inflationary processes, etc. Often the results of enterprises' work are reflected in changes in the field of specialization and production 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 more fully identify the internal reserves of production.

To correctly assess the activities of enterprises, factors must be divided into objective And subjective Objective ones, such as a natural disaster, do not depend on the will and desires of people. Unlike objective reasons, subjective reasons depend on the activities of legal entities and individuals.

According to the degree of prevalence, factors are divided into are common 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. This division of factors allows us to more fully take into account the features individual enterprises, industries and make a more accurate assessment of their activities.

Factors are distinguished according to the period of influence on the results of economic activity: permanent And variables. Constant factors influence the phenomenon under study continuously, throughout the entire period of time. The influence of variable factors manifests itself periodically, for example, the development new technology, new types of products, new technology production, etc.

Of great importance for assessing the activities of enterprises is the division of factors according to the nature of their action into intensive And extensive. Extensive factors include factors that are associated with a quantitative rather than a qualitative increase in the performance indicator, for example, an increase in the volume of production by expanding the sown area, increasing the number of livestock, the number of workers, etc. Intensive factors characterize the degree of effort and labor intensity in the production process, for example, increasing crop yields, animal productivity, and the level of labor productivity.

If the analysis aims to measure the influence of each factor on the results of economic activity, then they are divided into quantitative And high quality, complex And simple, straight And indirect, measurable And immeasurable.

Quantitative factors are considered that express the quantitative certainty of phenomena (number of workers, equipment, raw materials, etc.). Quality factors determine the internal qualities, characteristics and characteristics of the objects being studied (labor productivity, product quality, soil fertility, etc.).

Most of the factors studied are complex in composition and consist of several elements. However, there are also those that cannot be broken down into their component parts. In this regard, factors are divided into complex (complex) And 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 indicated, some factors have a direct impact on the performance indicator, while others have an indirect impact. Based on the level of subordination (hierarchy), factors of the first, second, third and subsequent levels of subordination are distinguished. TO first level factors These include those that directly affect the performance indicator. Factors that determine the performance indicator indirectly, using first-level factors, are called second level factors etc. In Fig. 5.2 shows that the factors of the first level are the average annual number of workers and the average annual production output per worker. The number of days worked by one worker and the average daily output are second-level factors relative to gross output. Factors of the third level include the length of the working day and average hourly output.

Impact individual factors the performance indicator can be quantified. At the same time, there are a number of factors whose influence on the performance of enterprises cannot be directly measured, for example, the provision of housing for personnel, child care facilities, the level of personnel training, etc.

See also:

Classification of factors in the analysis of economic activity

The meaning of factor classification. Main types of factors. The concept and difference between various types of factors in ACD.

The classification of factors is their distribution into groups depending on common features. It allows you to gain a deeper understanding of the reasons for changes in the phenomena under study, and to more accurately assess the place and role of each factor in the formation of the value of effective indicators.

The factors studied in the analysis can be classified according to different criteria (Fig. 5.1).

TO socio-economic factors include the living conditions of workers, the organization of cultural, sports and recreational work at the enterprise, the general level of culture and education of personnel, etc. They contribute to a more complete use of the enterprise’s production resources and increase the efficiency of its work.

Production and economic factors determine the completeness and efficiency of use of the enterprise’s production resources and the final results of its activities.

Of great importance when studying economic phenomena and processes and assessing the results of enterprises’ activities is the classification of factors into internal And external, that is, on factors that depend and do not depend on the activity of this enterprise. The main attention in the analysis should be paid to the study of internal factors that the enterprise can influence.

At the same time, in many cases, with developed production connections and relationships, the results of each enterprise are significantly influenced by the activities of other enterprises, for example, the uniformity and timeliness of supplies of raw materials, their quality, cost, market conditions, inflationary processes, etc. Often the results of enterprises are reflected in changes in the field of specialization and production 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 more fully identify the internal reserves of production.

According to the degree of prevalence, factors are divided into are common 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. This division of factors allows us to more fully take into account the characteristics of individual enterprises and industries and make a more accurate assessment of their activities.

Factors are distinguished according to the period of influence on the results of economic activity: permanent And variables. Constant factors influence the phenomenon under study continuously, throughout the entire period of time. The impact of variable factors manifests itself periodically, for example, the development of new technology, new types of products, new production technology, etc.

Quantitative factors are considered that express the quantitative certainty of phenomena (number of workers, equipment, raw materials, etc.). Quality factors determine the internal qualities, characteristics and characteristics of the objects being studied (labor productivity, product quality, soil fertility, etc.).

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INTRODUCTION

2. Classification of extensive and intensive factors enterprise development

CONCLUSION
BIBLIOGRAPHY

INTRODUCTION

At the present stage of economic development, increasing the efficiency of an enterprise requires a comprehensive analysis of the use of elements of the production process: labor, means of labor and objects of labor. The operation of an enterprise is influenced by a huge number of different factors. To operate more successfully, an enterprise must be able to correctly classify factors and identify the direction of their influence on the performance indicator.

According to their economic nature and the nature of their impact on production results, reserves are divided into extensive and intensive. Extensive reserves include those associated with the use of additional resources (material, labor, etc.) in production. Intensive reserves are associated with the most complete and rational use of the existing production potential. With the acceleration of scientific and technical progress, the role of reserves of an extensive nature is weakening and the search for reserves for intensifying production is intensifying. With the development of scientific and technological progress, new types of raw materials and supplies, new types of machinery and equipment, new technologies, more advanced forms of labor organization appear, which make it possible to reduce material consumption, labor intensity of products and services, accelerate the turnover of funds, increase profitability and other business performance indicators. One of the most important tasks economic analysis in any enterprise in a competitive environment is the search and timely use of reserves as the most important condition survival and development of an economic entity.

All this determined the relevance of the topic course work. The purpose of this course work is to study extensive and intensive factors of enterprise development. Upon achieving this goal, the following tasks will be solved:

The concept and essence of extensive and intensive factors of enterprise development have been studied;

The classification of extensive and intensive factors of enterprise development has been studied;

Indicators and methods for analyzing the effectiveness of using extensive and intensive factors of enterprise development are considered.

production fund labor resource

1. The concept and essence of extensive and intensive factors of enterprise development

The results of enterprises' work, their structural divisions And economic organizations depend on a number of factors of an economic, organizational, technical and technological nature. In economic research, a factor is usually understood as the conditions for carrying out economic processes and the reasons influencing them. The activities of enterprises are complex and multifaceted. It is a complex of interconnected economic processes, characterized by a system of indicators that depend on numerous and varied factors. An in-depth study of the entire complex of factors that influenced the progress of plans and business dynamics allows us to correctly assess the results of enterprises, identify and use reserves for growing their economic potential, increasing efficiency social production Azoeva, O.V. Economics of the company / O.V. Azoeva, M.S. Mokiy, V.S. Ivanovsky. M.: Jurayt. 2012..

Each factor may consist of a number of reasons, which, in turn, act as independent factors with a greater or lesser degree of impact on the results of economic, investment and financial activities enterprises. Consequently, factors can be of the first, second, third, ... nth order. The greater their detail, the more detailed they are studied, the more fully the existing reserves for improving the economic activities of enterprises are identified.

Factors are interconnected and often influence the results of economic and other activities of enterprises in various directions: some - positively, others - negatively, others in the existing conditions economic development are neutral. Moreover, the negative impact of some factors can reduce or neutralize the positive impact of others. All this needs to be studied as much as possible. more factors.

Of great importance for assessing the activities of enterprises is the division of factors according to the nature of their action into intensive and extensive. Extensive factors include factors that are associated with changes in quantitative, rather than qualitative, characteristics of the functioning of an enterprise. An example is an increase in the volume of production due to an increase in the number of workers.

Extensive factors include factors that reflect the volume of production resources (for example, changes in the number of employees, the cost of fixed assets), their use over time (changes in the length of the working day, equipment shift ratio, etc.), as well as non-productive use of resources (costs of materials for scrap , losses due to waste). Extensive factors are associated with the expansion of the material and technical base of enterprises, additional attraction of material (commodity) and labor resources, development of the economic potential of Azoeva, O.V. Economics of the company / O.V. Azoeva, M.S. Mokiy, V.S. Ivanovsky. M.: Jurayt. 2012..

Extensive factors of enterprise development: increase:

Amount of resources used;

Quantities of means of labor;

Number of objects of labor;

Labor force numbers;

Time of resource use; time of use and duration of operation of labor tools;

Time of use of labor; inventories (duration of turnover) revolving funds;

elimination:

Unproductive use of resources;

Unproductive use of labor tools;

Unproductive use of objects of labor;

Unproductive use of labor. Intensive factors characterize the qualitative side of the production process. An example would be an increase in production volume by increasing the level of labor productivity.

Intensive factors include factors that reflect the efficiency of resource use or contribute to this (for example, improving the skills of workers, equipment productivity, the introduction of advanced technologies). Intensive factors are associated with the most effective use of scientific and technological progress and advanced technology. They ensure economic development by increasing the productivity of social labor, improving the use of material (commodity), labor, financial resources. Intensive factors are understood as a reflection of the degree of effort of the enterprise and employees to improve the activities of the enterprise, which are reflected in the system of various performance indicators, not only in content, but also in terms of measurements. Measurements of intensive factors can be absolute values in value and physical terms, relative values expressed in coefficients, percentages, etc. In particular, labor productivity can be expressed in cost or quantity of production per worker per unit of time; level of profitability - in percentage or coefficients, etc. Azoeva, O.V. Economics of the company / O.V. Azoeva, M.S. Mokiy, V.S. Ivanovsky. M.: Jurayt. 2012..

Intensive factors of enterprise development:

improvement:

The process of functioning of the resources used;

Production technologies;

Organization of production;

Labor organizations; - management organization;

Reproduction and acceleration of updates of the main production assets;

Qualitative characteristics of the resources used;

The means of labor used;

The objects of labor used;

Labor force used;

Acceleration:

Turnover of working capital. In the process of carrying out the production activities of an enterprise related to production, sales of products and making a profit, these factors are closely interconnected and dependent. At the present stage of development, the decisive factors are intensive factors that ensure an increase in labor productivity and an increase in the efficiency of use of economic resources. These factors should be given special attention during the analysis. But we cannot neglect the study of extensive factors that ensure economic development by attracting additional production and other resources Azoeva, O.V. Economics of the company / O.V. Azoeva, M.S. Mokiy, V.S. Ivanovsky. M.: Jurayt. 2012..

The main goal of production and commercial activities enterprises is to maximize profits, improve production efficiency. Production can be increased in two ways: 1) by increasing the number of factors involved in production (extensive path);

2) by improving technology (intensive path).

The main idea of extensive and intensive methods of development of production was given by K. Marx, who, exploring the process of expanded production, wrote that it expands “extensively if only the field of production expands” and “intensively if more effective means production." Thus, the main factors of extensive growth are the additional costs of living and embodied labor (without their qualitative improvement): an increase in the number of workers (without changing their qualifications and general educational level), an increase in capital investments (to expand the volume of fixed assets involved in economic circulation unchanged technical level), increasing the volume of consumed raw materials. This development path is the simplest way to expand production.

Extensive development of an enterprise is an increase in production due to a simple quantitative expansion of the factors of production themselves, i.e. increasing the number of workers without improving their qualifications, expanding consumption material resources without improving the efficiency of their use, due to increased capital investment without improving technology. At the same time, the productivity (efficiency) of production factors does not change. The extensive method of production development involves increasing production output without increasing the degree of return on labor and material resources used in production (i.e. without increasing productivity), but only due to their absolute increase.

The intensive development path represents an increase in production due to more effective use factors of production, i.e. through the introduction of new, more efficient technologies by updating fixed assets, by improving the organization of production (new structure economic ties, management and cooperation, etc.), by improving the use of fixed and working capital, accelerating their turnover, depreciation, by improving the skills of the workforce and improving scientific organization labor. Productivity increases, material consumption and labor intensity of the main production decreases, which affects the increase in profits and profitability. There are extensive and intensive types of reproduction Azoeva, O.V. Economics of the company / O.V. Azoeva, M.S. Mokiy, V.S. Ivanovsky. M.: Jurayt. 2012.. Extensive type - an increase in production capacity as a result of an increase in the number of production factors used

Extensive reproduction is one of the specific (initial) forms of expanded type production, which means an increase in the scale of production due to additional labor and material resources (factors) of production on the same technical basis and with the same level of qualifications of workers. This means that the resulting increase in goods and services is achieved through a corresponding increase in all expenditures of necessary resources. The ways to ensure the extensification of production are as follows: an increase in the number of employees, an increase in the working day, an increase in the volume of investments, an expansion of the management apparatus, an increase in the volume of extracted raw materials and energy, etc. The farming method in this case is costly, and the form of production is capital- and resource-intensive.

The extensive type has no prospects, because it encounters limited resources, and therefore itself is very limited. Intensive type - an increase in production potential as a result of improving equipment and technology.

Intensive reproduction, in contrast to extensive reproduction, is characterized by a qualitative change in factors of production, the transition of production to a new technical basis.

IN real life intensive and extensive factors are always in a certain combination, complementing each other. The boundaries between them are relative and fluid. In the process of historical development, their constant mutual transition takes place, so we can only talk about the predominant significance of one or the other.

The intensive type in its development goes through two stages Azoeva, O.V. Economics of the company / O.V. Azoeva, M.S. Mokiy, V.S. Ivanovsky. M.: Jurayt. 2012.. The first stage is partial intensification associated with the massive displacement of manual labor and its replacement with machine labor. At this stage, intensification is carried out mainly due to only one factor - labor. The second, highest stage of the intensive type of production is associated with an increase in labor productivity due to savings on all factors of production, an absolute reduction in costs per unit of effect. This type is characterized by a simultaneous increase in the intensity of all factors of production. Thus, the intensive type of social reproduction means the expansion of production or better, more complete use of various resources based on the achievements of science and technology, their qualitative change. To ensure an intensive path of production development, it is necessary to: update equipment and modernize production; better use of all resources; progressive changes in sectoral structure production; saving material resources; advanced training of personnel; strengthening labor discipline, increasing motivation to work; environmental protection measures; improvement of management; rationalization of foreign economic relations. At the same time, the method of farming will be saving.

2. Classification of extensive and intensive factors of enterprise development iyatiya

Classification of factors, based on the tasks of analyzing the activities of enterprises as self-supporting objects, and improving the methods of their analysis make it possible to solve an important problem - to clear the main indicators from the influence of external and secondary factors so that the indicators adopted to assess the effectiveness of the enterprise’s activities better reflect its achievements team. A comprehensive classification of factors makes it possible to model economic activities and carry out a comprehensive search for on-farm reserves in order to increase production efficiency Veretennikova I.I. Economics of organization (enterprise) / I.I. Veretennikova, I.V. Sergeev. M.: Jurayt. 2012..

In order to deeply study the influence of factors on the economic activity of an enterprise, it is necessary to provide their scientifically based classification. First of all, it is necessary to highlight: * production and economic factors, or conditions necessary for carrying out economic activities. These include resource factors (means of labor, objects of labor and labor itself); * technical and economic factors (mechanization and automation of production, trade and other technological processes, introduction of achievements of science, technology, advanced technology and labor organization); * socio-economic factors reflecting the creative initiative and activity of workers (participation of workers in enterprise management, initiative of production innovators, moral incentives and interest of workers in the results of their work, etc.), the level of enterprise management; * socio-psychological factors (internal collective relationships, mutual responsibility and mutual assistance, conflict situations and so on.); * physiological factors (sanitary and hygienic working conditions, improvement of production and labor organization, aesthetic condition of premises, etc.).

Factors can be general, i.e. influencing a number of indicators, or private, specific to a given indicator. The generalizing nature of many factors is explained by the connection and mutual conditionality that exist between individual indicators. Based on the tasks of analyzing economic activity important has a classification (Fig. 1.), in which factors are divided into internal, or controlled by the enterprise (they, in turn, are divided into basic and non-basic), and external, little controlled or completely uncontrollable. Internal main factors are those that theoretically determine the results of an enterprise. Internal non-main factors, although they influence general indicators, are not directly related to the essence of the indicator under consideration.

Internal non-main factors, although they influence general indicators, are not directly related to the essence of the indicator under consideration, for example, violations of economic and technological discipline. External factors do not depend on the activities of the enterprise, but quantitatively determine the level of use of production and financial resources of a given enterprise Veretennikova I.I. Economics of organization (enterprise) / I.I. Veretennikova, I.V. Sergeev. M.: Jurayt. 2012.. Classification of factors and improvement of the methodology for their analysis make it possible to solve an important problem - to clear the main indicators from the influence of external side factors so that the indicators adopted to assess the efficiency of the enterprise more objectively reflect its achievements.

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

The classification of factors that determine economic indicators is the basis for the classification of reserves. There are two concepts of reserves: firstly, reserve reserves (for example, raw materials), the presence of which is necessary for the continuous rhythmic activity of the enterprise; secondly, reserves as not yet used opportunities for production growth and improvement of its quantitative indicators Veretennikova I.I. Economics of organization (enterprise) / I.I. Veretennikova, I.V. Sergeev. M.: Jurayt. 2012.. Reserves in full can be measured by the gap between the achieved and possible level of resource use, based on the accumulated production potential of the enterprise. Reserves are classified according to different criteria. The basic principle of classifying production reserves is based on sources of production efficiency, which are reduced to three main groups (simple moments of the labor process): purposeful activity, or labor; subject of labor; means of labor. The scientifically based organization of the production process requires the proportional availability and use of material (means of labor and objects of labor) and labor resources. The volume of production is limited by those factors or resources whose availability is minimal. IN modern conditions management “bottleneck” in the development of production can be labor, material and especially financial resources.

The production potential of an enterprise is understood as the maximum possible output of products in terms of quality and quantity under conditions of effective use of all means of production and labor available to the enterprise. The maximum possible - this means with the achieved and intended level of technology, with full use of equipment, with advanced forms of organizing production and stimulating labor. In contrast to production capacity, the production potential of an enterprise is characterized by the optimal use of all production resources (both used and consumed) in the given conditions of scientific and technological progress. The total reserve for increasing production efficiency at enterprises is characterized by the difference between production potential and the achieved level of output. The main resources that form the basis of the economic potential of an enterprise include: means of labor, i.e. machinery, equipment, tools, as well as buildings and structures necessary for their operation, which in aggregate and in value terms are defined as fixed capital; objects of labor, i.e. raw materials, materials, semi-finished products, components used for the production of products, which in aggregate and in value terms are defined as working capital;

financial resources that provide the production process with funds for conducting business operations; labor resources (enterprise personnel) performing all functions of acquiring the necessary resources, organizing production, marketing finished products, enterprise management, etc.

Each of the given resources of the enterprise must be used effectively, which is effectively reflected in the results of the financial and economic activities of the enterprise. The latter refers to the products produced and sold by the enterprise in the nomenclature and assortment in accordance with the plan in physical and value terms, the profit of the enterprise, the expansion and renewal of production capacities and other factors of production development. If an enterprise effectively uses all types of resources, the main indicators of its financial and economic activities tend to grow, and this means an increase in the efficiency of using its economic potential Veretennikova I.I. Economics of organization (enterprise) / I.I. Veretennikova, I.V. Sergeev. M.: Jurayt. 2012..

From the position of the enterprise and depending on the sources of education, external and internal reserves are distinguished. External reserves are understood as general national economic reserves, as well as sectoral and regional reserves. The use of external reserves, of course, affects the level of economic indicators of the enterprise, but the main source of increasing the efficiency of enterprises, as a rule, is on-farm reserves. The use of production and financial resources of an enterprise can be both extensive and intensive. Extensive use of resources and extensive development are oriented towards the involvement of additional resources in production. Intensification of the economy consists, first of all, in ensuring that the results of production grow faster than the costs of it, so that by involving relatively fewer resources in production, greater results can be achieved. The basis for intensive development is scientific and technological progress. Analysis of production intensification requires classification of factors of extensive and intensive development (Fig. 2) Veretennikova I.I. Economics of organization (enterprise) / I.I. Veretennikova, I.V. Sergeev. M.: Jurayt. 2012..

The above classification of factors helps to more fully and deeply study and evaluate their impact on the analyzed indicators, identify bottlenecks in work, summarize the identified reserves of economic and social development enterprises, increasing the efficiency of resource use, developing optimal management decisions

3. Indicators and methods for assessing the effectiveness of enterprise development

The efficiency of economic activity is characterized by a relatively small range of indicators. But each such indicator is influenced by a whole system of factors. For systematic approach characterized by a comprehensive assessment of the influence of diverse factors and a targeted approach to their study. Knowledge of production factors, the ability to determine their influence on performance indicators allows one to influence the level of indicators through factor management and create a mechanism for searching for reserves. Basovsky L. Comprehensive economic analysis of economic activity. M. Infra - M. 2007. 415 pp. In complex economic analysis, along with general or synthetic indicators, private (analytical) indicators are calculated. Each indicator reflects a specific economic category and is formed under the influence of very specific economic and other factors. Factors are elements, reasons that affect a given indicator or a number of indicators. In this understanding, economic factors, as well as economic categories reflected by indicators, are objective in nature. From the point of view of the influence of factors on this phenomenon or indicator it is necessary to distinguish between factors of the first, second, ..., nth 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 of a higher order, and vice versa. Comprehensive economic analysis involves studying the quantitative relationship between the extensiveness and intensity of economic development, which is expressed in terms of the use of production and financial resources. A feature of extensive and intensive use of resources is their interchangeability. Thus, the lack of labor can be compensated by increasing labor productivity and vice versa. Improving the management of all factors of intensification is reflected in the dynamics of labor productivity, material productivity, capital productivity of fixed assets, working capital turnover, etc.

The methodology for analyzing production intensification includes a system of calculations consisting of indicators of efficiency of use different types resources, the degree of influence of the extensiveness and intensity of their use on the increase in production. Along with this, to assess the efficiency of production (business), indicators of the socio-economic development of the enterprise are also used; working conditions, labor productivity, staff turnover, etc. Basovsky L. Comprehensive economic analysis of economic activity. M. Infra - M. 2007. 415 p.. Any enterprise in order to carry out its production and commercial activities must have certain means of production, which in turn are divided:

· for means of labor (equipment, machines, tools), i.e. means by which production processes are implemented;

· objects of labor (raw materials, supplies, fuel, semi-finished products, etc.), i.e. the material basis for the production of finished products of the enterprise.

The means and objects of labor of an enterprise, expressed in monetary form, form its total capital or its assets.

The total capital of an enterprise (or its property) is formed on the basis of fixed and working capital.

The fixed capital of modern enterprises is divided into fixed production capital (FPC) and fixed non-productive capital (FNC). MIC is the means of labor of an enterprise expressed in cost form. It is divided into an active part, which includes means of labor directly involved in the production process (machines, equipment, control equipment, etc.), and a passive part, which provides production conditions and has auxiliary functions (buildings, structures, communications, etc. .). Increasing the efficiency of use of fixed production capital (FPC) is an important reserve for increasing the efficiency of all production and commercial activities of an enterprise.

The more rationally the enterprise's fixed assets are used, the more products it can produce in the same areas, with the same equipment. This, in turn, reduces the enterprise's need for investment funds, increases labor productivity and reduces the cost of products.

All indicators of the use of fixed production assets can be combined into four groups.

The first group of indicators reflects how systematically and quickly the enterprise's fixed assets are updated. This includes a number of indicators. Basovsky L. Comprehensive economic analysis of economic activity. M. Infra - M. 2007. 415 pp.

1. Average annual cost of fixed production capital. The constant movement of production capital throughout the year due to the acquisition of new means of labor and the disposal of obsolete and unused ones leads to the need to calculate the average annual cost of fixed production capital. This indicator can be calculated approximately using the formula

, (1)

where, is the cost of fixed production capital at the beginning and end of the year, respectively, p. More accurately:

, (2)

where, is the cost of input and output of fixed production capital, respectively, p.; t1 -- the number of months during which the input fixed production capital worked during the year, month; t2 -- the number of months during which the withdrawn fixed production capital did not work during the year, months. An increase in the average annual cost of fixed production capital in dynamics characterizes an increase in the production capacity of the enterprise as a whole, an improvement in its technical equipment, with the exception of the situation when the increase in value occurred only due to inflationary recalculation. 2. The coefficient of renewal of fixed production capital Kobn is determined as

, (3)

where is the cost of input capital (taken as a cumulative total at the end of the year).

An increase in this indicator in dynamics means an increase in the investment activity of the enterprise and its technical re-equipment.

3. The retirement rate of fixed production capital Kb1b is determined by the formula

, (4)

where is the cost of the withdrawn capital (taken as a cumulative total at the end of the year).

This indicator in dynamics should be a relatively constant and small value, characterizing the gradual and systematic withdrawal of fixed assets (obsolete or not used due to changes in technological processes). However, it is possible to increase this indicator in dynamics due to active technical re-equipment, which is also regarded as a positive factor from the point of view of the long-term development of the enterprise. In any case, KVYB. There should not be more than Kobn, since there is a cost difference between them. Capital is entered at the initial cost and withdrawn at the residual value. In conditions of developing production, the introduction of new means of labor should occur much more intensively than their disposal.

4. The growth rate of fixed production capital is calculated as

(5)

An increase in this indicator in dynamics characterizes the growth of the enterprise's property and the active renewal of fixed assets.

5. The share of the active part of fixed production capital is determined as

, (6)

where is the total cost of the active part of fixed production capital, rubles; This figure is usually taken at the end of the year.

An increase in this indicator in dynamics determines the overall improvement in the structure of the enterprise's fixed production capital.

The second group of indicators characterizes the level of use of fixed production capital (especially its active part) in terms of capacity. This includes a number of indicators. Basovsky L. Comprehensive economic analysis of economic activity. M. Infra - M. 2007. 415 pp.

1. Kint equipment intensive use factor.

To calculate this indicator, the formula is used

, (7)

where Vf is the actual output of products (work) by equipment per unit of time (day, month, quarter, year); VN - technically justified output of equipment per unit of time (determined on the basis of equipment passport data). This indicator can be calculated both for individual types of equipment and for groups, as well as for sections, workshops, etc. It characterizes the efficiency of using equipment in accordance with its technical capabilities. The third group of indicators characterizes the level of use of defense industry complex (mainly the active part) over time. It includes a number of indicators.

1. The coefficient of extensive use of equipment Kex, which is calculated as

where tf is the actual operating time of the equipment, h; tpl -- planned equipment operating time, hours.

The value of this coefficient can be calculated separately by type of equipment, workshops, sections, etc.

To characterize the degree of extensive loading of equipment, the balance of its operating time is studied: the calendar fund of operating time of a piece of equipment is the maximum possible operating time of the equipment (the number of calendar days in the reporting period is multiplied by 24 hours and by the number of units of installed equipment):

Fcal = 24*365 = 8760 hours (9)

The nominal (planned) operating time fund of a piece of equipment is calculated as

Phnom = S*tc*Dr, (10)

where S is the number of work shifts of the enterprise; tс - duration of the work shift; Dr - number of working days in the planning period; The actual operating time of a piece of equipment is determined by the formula Фд =

Phnom*(1 - (Cobs / 100)), (11)

where Kobs is the equipment maintenance ratio (% of equipment maintenance time required for adjustment and repair work), which usually ranges from 3 to 15%. Comparison of actual and planned time funds allows us to determine the degree of implementation of the plan for putting equipment into operation in terms of quantity and timing. To characterize the use of equipment operating time, the following indicators are used. Basovsky L. Comprehensive economic analysis of economic activity. M. Infra - M. 2007. 415 p.:

coefficient of calendar time use:

Kcal.fv = Fd / Fcal; (12)

coefficient of use of the nominal (planned) time fund:

Knom.fv = Fd / Fnom; (13)

share of downtime in the calendar fund:

UDpr = PR / Fcal (14)

where Fd, Fnom, Fkal are, respectively, the actual, nominal (planned) and calendar funds of equipment working time; OL - equipment downtime.

2. The shift coefficient of KSM equipment shows how many shifts each unit of enterprise equipment operates on average annually (monthly). IN general case The shift ratio is calculated using the formula

where ncc is the total number of machine shifts worked at the enterprise (in the workshop) per month (year); nust - the number of units of installed equipment at the enterprise (in the workshop); Dr - number of working days in a month (year). IN last years The shift ratio at enterprises is small, but this is an important source of increasing production efficiency, which does not require additional investment costs to increase fixed assets. An increase in this indicator in dynamics means a promising increase in production volumes. 3. The coefficient of utilization of the shift operating mode of equipment Kcm.r, which is defined as

where KSM.R is the equipment shift ratio achieved in a given period at the enterprise (in the workshop); tcm -- duration of a shift at the enterprise (in the workshop), hours.

4. The coefficient of utilization of the enterprise’s production capacity (in terms of labor intensity) CISP is determined by analogy with the equipment load factor, but takes into account the entire range of products produced by the enterprise, which during production pass through several workshops of the enterprise. It is calculated by the formula

where l is the number of items of manufactured products per year; g -- the number of units of equipment installed and operating at the enterprise during the year. The dynamics of increasing the utilization rate of an enterprise's production capacity characterizes its production activity, increasing the efficiency of using fixed assets and increasing the level of organization of production. When analyzing the use of equipment, it is important to compare its extensive loading with intensive loading, since it can actually run idle and produce low-quality products. With effective use of equipment, an increase in indicators of extensive use of equipment should be accompanied by an increase in indicators of intensive use.

The fourth group includes indicators that determine the integral assessment of the efficiency of using fixed assets in the enterprise as a whole. Among them, a number of indicators are most often used. Basovsky L. Comprehensive economic analysis of economic activity. M. Infra - M. 2007. 415 p..

1. The coefficient of integral utilization of enterprise equipment KINT.OB, which reflects its operation in terms of time and productivity (power). It is calculated by the formula

where KEKS, K INT are the coefficients of extensive and intensive use of equipment, respectively.

Consequently, the value of this indicator is always lower than the values of the previous two, since it simultaneously combines the disadvantages of both extensive and intensive use.

The dynamics of the increase in this indicator determines the overall process of improving the organization of production at the enterprise, even without increasing its production capacity. 2. Capital productivity FOTD, the economic meaning of which is determined by the number of rubles of sold products of the enterprise per 1 ruble of the average annual cost of fixed production assets

where Qp is the annual volume of sold products of the enterprise in current market prices, rub.

The dynamics of the increase in capital productivity generally indicates an increase in the efficiency of use of fixed assets.

Factors for the growth of capital productivity can be either price (price growth in conditions of inflation), volume (growth in real production volumes in physical terms), or mixed (volume, price and structural in nomenclature). An increase in capital productivity solely due to price factors and the disposal of fixed assets without their replenishment for any reason cannot be considered a positive trend. Basovsky L. Comprehensive economic analysis of economic activity. M. Infra - M. 2007. 415 p..

Therefore, the dynamics of changes in capital productivity, determined by calculation, requires additional factor analysis.

3. FEMK capital intensity is the inverse value of capital productivity, characterizing the number of rubles of fixed assets per 1 ruble of products sold

The dynamics of this indicator at efficient work enterprises and rational use fixed assets should tend to decrease over time.

4. Capital-labor ratio FV determines the level of technical equipment of the enterprise’s employees. It characterizes the number of rubles of fixed assets per one average employee industrial production personnel () or one average worker (). These indicators, accordingly, are calculated using the formula

where is the average number of industrial production personnel and workers, respectively, people.

The dynamics of the increase in the indicator determines the increase in the level of equipment of labor resources. However, the increase in capital-labor ratio must be adequate to the increase in capital productivity at the enterprise. Otherwise, additional production equipment will only increase production costs and production costs. 5. Product removal from 1 m2 of production space Nn determines the efficiency of use of buildings and structures for production purposes. The economic meaning of the indicator is the number of rubles of products sold per year per 1 m2 of production area of the enterprise. It is calculated by the formula

where SPR is the production area of the enterprise, m2.

The dynamics of the increase in the indicator indicates the most efficient use of the passive part of fixed assets.

6. The profitability of fixed production capital Rosn generally characterizes the efficiency of economic activities in the process of which fixed assets are used. It is calculated by the formula

where Pb is the balance sheet profit received by the enterprise as a result of financial and economic activities for the year, rub.

The growth of the indicator in dynamics shows an increase in the efficiency of using both the active and passive parts of fixed assets.

7. Capital return Rf determines the level of increase in book profit in relation to the increase in fixed production capital

where, is the balance sheet profit of the enterprise in the planning and base periods, respectively, rub.; , - the average annual cost of the enterprise's fixed production capital in the planning and base periods, respectively, p.

The growth of the indicator in dynamics confirms the effectiveness of the growth of the enterprise's fixed assets. To ensure a continuous production process, the enterprise must have in sufficient quantities the objects of labor that are necessary for the production commercial products and maintenance of technological processes.

The working capital of an enterprise is a combination of circulating production assets and circulation funds Gubin V.E., Gubina O.V. Analysis of financial and economic activities. M. INFRA - M. 2008. 336 pp..

Working capital is understood as the totality of necessary items of labor, expressed in value form.

Circulation funds are understood as part of the enterprise’s funds necessary to service the sphere of circulation and sell finished products.

Working capital assets include:

· production inventories - raw materials, basic and auxiliary materials, semi-finished products, purchased components, fuel, spare parts, low-value tools;

· unfinished products, which are at different stages of the production process and ensure the continuity of all technological processes;

· deferred expenses, i.e. expenses of the current period that will be repaid at the expense of the cost of production in the future (preparing the production of new types of products, mastering new technological processes, etc.).

Circulation funds include: finished products in the warehouses of the enterprise; finished products on the way; the company's funds, including cash in the cash register and on current accounts; funds in settlements (accounts receivable).

Working production assets and circulation funds are in direct relationship and dependence, because serve the production process, cash flow and settlement relations Gubin V.E., Gubina O.V. Analysis of financial and economic activities. M. INFRA - M. 2008. 336 pp..

Increasing the efficiency of using the working capital of an enterprise is an important financial and economic task. All indicators of the efficiency of using working capital are divided into two groups:

group - private indicators that assess the efficiency of the use of material resources in the production of certain types of products; Group II - general indicators that determine the efficiency of use of all regulated working capital and working capital of the enterprise.

Group I includes a number of indicators: 1. Material intensity of products

In the process of design improvements, the use of new structural materials, new technologies and equipment, the material intensity of all main types of products should tend to decrease over time.

2. The coefficient of metal utilization is determined by the ratio of the specific gravity of pure metal, constituting physical basis goods to the total amount of metal used in the production process.

With the introduction of new, more advanced technologies, the metal utilization rate should increase for the main types of products.

3. Level of waste of material resources

With the introduction of new technologies and equipment, the level of waste of material resources should tend to decrease.

Group II includes a number of indicators. 1. The enterprise’s working capital turnover ratio, which characterizes the number of rubles of products sold per 1 ruble. average annual amount of working capital of the enterprise:

where is the average annual cost of the total amount of working capital of the enterprise (r.), which is calculated by the formula

where, is the total amount of working capital of the enterprise at the beginning and end of the year, respectively, p.

The dynamics of the increase in the indicator over time indicates an increase in the efficiency of the enterprise's use of working capital.

2. The turnover ratio of the enterprise’s standardized working capital, which characterizes the number of rubles of products sold per 1 ruble. average annual (calculated) amount of standardized working capital

The general standard of working capital, which is determined by calculation or from financial statements as an average annual value, similarly working capital, R.

The growth of the indicator over time indicates the rational use of standardized working capital.

3. Period of turnover of working capital

where 360 is the conditional number of days in a year

The downward trend indicates an acceleration in the turnover of the company's working capital.

The period of turnover of working capital is understood as the time during which working capital makes one full revolution.

4. The acceleration (slowdown) of the turnover of an enterprise’s working capital is calculated using the formula

where, is the period of turnover of working capital in the planned and base periods, respectively (in days).

The shorter the period of turnover of working capital, the smaller the amount of working capital required by the enterprise to ensure a given volume of production. In the context of the development of market relations, the problems of improving the principles and methods of personnel management at the enterprise become of particular importance. It is no coincidence that a modern enterprise is considered as a combination of property and human capital Gubin V.E., Gubina O.V. Analysis of financial and economic activities. M. INFRA - M. 2008. 336 pp..

Enterprises consist not only of means of labor, but also of people, without whom no one is possible. manufacturing process. A properly selected team of an enterprise is the key to its successful operation, development and economic prosperity. Labor resource analysis is one of the main sections of enterprise performance analysis. Sufficient provision of enterprises with labor resources, high level labor productivity have great importance to increase production volumes.

The main objectives of labor resources analysis are: objective assessment of the use of labor, working time, labor productivity; identification of factors and their quantitative influence on changes in labor indicators; identifying reserves for more complete and efficient use of labor resources.

The provision of an enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need, while it is also necessary to analyze the qualitative composition by qualifications.

The structure of the number of industrial production personnel depends on the characteristics of the industry, product range, specialization and scale of production. The share of each category of workers changes with the development of technology and production organization. In the process of analysis, changes in the composition of workers by age, length of service, and education are studied. No less important stage in enterprise security analysis labor force is an analysis of the movement of labor. Analysis of the efficiency of use of labor resources is carried out in the following areas Gubin V.E., Gubina O.V. Analysis of financial and economic activities. M. INFRA - M. 2008. 336 pp.:

the average number of staff and workers and its change over time;

personnel structure of the enterprise;

use of working time;

personnel movement;

professional and qualification composition of personnel;

labor productivity and its factor analysis.

1. In connection with the movement of personnel during the year, quarter, month (dismissal for various reasons and hiring), the average number of teaching staff for the corresponding period of time is determined at enterprises:

where NPPi is the payroll number of PPP in i-th period, people; Ti - the number of days in the planning period during which the number of employees was maintained; TKAL - the number of calendar days in the planning period.

An important point when calculating the average payroll is the equality of the payroll number of workers on weekends to the payroll number of the previous working day. The average number of workers is determined similarly to the average number of workers in the i-th period.

If the average number of employees increases over time, the enterprise attracts additional labor for your promising development, decline - characterizes a decline in production or a change in personnel policy, specialization. In conditions of production development, the average number of workers should grow faster than the total number of industrial workers.

2. Improving the personnel structure of an enterprise involves a significant excess of the share of workers and its increase over time, as well as the establishment of the correct proportions between various categories of PPP. Positive factors are:

increasing the share of main production workers directly involved in the manufacture of products through the introduction of mechanization of auxiliary and service processes;

reducing the share of specialists and employees (including management personnel) through rationalization managerial work, improving the qualifications of workers in the management and maintenance of the production process.

3. When analyzing the use of working time, the following indicators are used:

calendar fund of working time Fcal - the number of days in the period under review (December - 31 days);

nominal working time fund Fnom, which is defined as

Phnom = Fcal -- Fpr -- Fout, (32)

where Fpr, Fout - respectively, the number of holidays and weekends in the period under review;

* effective working time fund of the enterprise FEF, which is calculated as

Fef = Fnom - N, (33)

where N is the total amount of absenteeism by employees of the enterprise associated with regular and additional vacations, study leaves, government duties, illnesses, absences permitted by law, person-days;

* coefficient of use of working time at the Kr.v enterprise, which is determined by the formula

Over time, this coefficient should increase, which characterizes an increase in the level of organization of production and labor.

...

Classification of factors influencing the production capacity of an enterprise.