There is only one way to do nothing and many ways to do something.

Ambrod Bierce (writer, USA)

The essence of management methods, their characteristics

Management – ϶ᴛᴏ creativity based on the application of methods.

Management method– a method associated with the specifics of influencing the controlled object to achieve the goal.
It is worth noting that the features of this impact distinguish management methods from each other (Table 4.1)

Let us note the fact that in modern conditions there is a transition from predominantly administrative and legal to economic methods of management.

All management methods are aimed at human social needs - recognition, respect, self-affirmation.

The highest need will be cognitive - self-expression, freedom, personal development.

When choosing a management method, it is extremely important to consider:

• speed of goal achievement;
• probability of achieving the goal;
• relationships of subordination;
• personality of the controlled;
• identity of the manager;
• economic independence;
• climate in the team.

Table 4.1

– a set of management methods and techniques based on the use of economic laws, interests and a system of interrelated economic indicators, norms and standards.

Economic methods correspond to the socio-economic nature of the enterprise and will be a means of developing production and exchange on a market basis.

The priority of economic methods in market conditions is explained by the fact that management relations are determined primarily by economic relations and ultimately lead to the management of interests through interests and through interests.

A distinctive feature of the current stage of development of economic management methods is their focus on encouraging the activities of the enterprise depending on its efficiency and saving resources (Table 4.2)

Table 4.2

The economic standards for the functioning of an enterprise include:

• the share of competitive products in specific markets;
• profitability standards for specific types of products;
• turnover of working capital;
• labor productivity;
• return on investment;
• capital-labor ratio;
• the share of main workers in the total number of employees of the company;
• level of automation of production and management, etc.

These standards should be developed based on the results of marketing research, analysis and forecasting of the most important indicators of the quality and resource intensity of the enterprise's and competitors' products, and the organizational and technical level of production. Economic standards are included in the business plan and fall into the functional subsystem of the management system.

Below are some economic management methods used at the enterprise.

Commercial calculation

Commercial calculation synthesizes both management functions and economic levers and tools, and is aimed at comparing costs and results, ensuring the profitability of production.

Commercial calculation is related to the goals of the enterprise in the field of:

• distribution of investments;
• production location;
• technology development;
• personnel policy;
• ensuring profitability and sales;
• financing and lending;
• capital structure, etc.

Within the framework of commercial accounting, due to the granting of operational independence to individual divisions of the enterprise, intra-company accounting has arisen and is developing - a system of relationships within the enterprise (Table 4.3)

Table 4.3

Economic relations between individual divisions are built on the basis of transfer prices, which reflect the transfer of the product within the boundaries of the enterprise's ownership. In this case, the product will be a commodity solely in form, without being one in essence. It must be remembered that such prices are set within the framework of the pricing policy pursued by management. Relations within the framework of intra-company calculation are based on minimizing costs at all intermediate stages of production of the final product. Legal relations between departments determine responsibility for the quality and quantity of products, delivery times.

Unlike economic calculation, which is aimed at fulfilling the plan, even if it was achieved at no less cost, commercial calculation presupposes the obligatory receipt of profit and a level of profitability sufficient to continue business. The material was published on http://site
Otherwise, the enterprise goes bankrupt and is subject to liquidation as ineffective.

Prices and Pricing

The central place among the levers of the economic mechanism of an enterprise belongs to prices and pricing.

Let us note the fact that in modern conditions the most common method of pricing is based on the “full cost” principle, which involves setting a price level taking into account production costs plus a target rate of profit.

Feature of the method: the amount of costs is calculated not for the actual volume of production in a given period, but for a given volume of production, calculated at a standard or average level of capacity utilization (70 - 80%), taking into account the necessary updating of products and the possibility of new competitors appearing in the industry . This is how the company takes into account fluctuations in market demand.

It is necessary to know the price structure, which will allow one to judge the real economic results of the enterprise as a whole and its individual divisions, the competitiveness of products and the stability of profits.

Financing

Do not forget that the most important instrument of financial policy is to provide all departments with the necessary financial resources.

The formation of financial resources occurs through:

• own and equivalent funds (profit, depreciation, proceeds from the sale of retired property);
• mobilization of funds in the financial market (sale of securities, credit investments);
• funds received through redistribution (insurance compensation, dividends and interest on securities of other issuers, budget subsidies, etc.)

Lending

With the reform of the banking system and the development of a network of commercial banks, the redistribution of credit resources through the credit market plays an increasing role, and therefore credit redistribution is increasingly decentralized.

With the development of the stock market, the role of credit as a source of increase own funds enterprises are expanding: income generation is carried out, among other sources, through interest on deposits, income on shares, bonds and other securities.

Credit helps improve the state of the consumer market.

Tax system

Russian enterprises pay different types of taxes, some from gross income, others directly from profits.

There is a sequence of payments established by law: first, indirect taxes (property tax, excise taxes) are paid from income; then - all property taxes (on enterprise property, land, transport, etc.) and duties and, finally, other taxes, the main one among which will be income tax.

Insurance

Insurance covers the sphere of redistribution relations.

Insurance functions:

• risky;
• preventive;
• savings;
• control.

Types of insurance vary depending on the object of insurance (Table 4.4)

Table 4.4

Marketing

Marketing is a tool aimed at studying and taking into account the demand and requirements of the market for a more informed orientation production activities enterprises to produce competitive products in predetermined volumes that meet certain technical and economic characteristics. Thus, marketing is a tool for regulating production and sales, and therefore market relations. The meaning of this mechanism: the consumer dictates market conditions, requirements for a specific product in terms of quantity and quality, and the manufacturer adapts to them, but not passively, but actively, by forming, in turn, certain needs.

Administrative and legal methods of management

Administrative and legal methods of management – a set of means of legal (legal and administrative) influence on the relations of people in the production process.

In market conditions, these methods play a supporting role.

Administrative and legal methods are based on the following systems:

• system of legislative acts of the country and region - federal (state) laws, decrees, regulations, state standards, regulations, instructions, methods and other documents approved by federal authorities for mandatory application in the country. The global goal of this system is to improve the quality of life of the population;
• a system of regulatory, directive and methodological documents of the enterprise and higher organization, mandatory for use. These include: standards, methods, regulations, instructions and similar documents of long-term use, as well as orders, instructions, instructions approved by the management of the enterprise (superior organization) and valid only at the enterprise. Mandatory attributes of normative and directive documents - the purpose of the document, the basis for development, the place of this goal, references to scientific approaches and principles that must be observed when solving the goal, the consumer of information, norms and rules for their use, the possible circle of performers, requirements for the quality of work, saving resources, sanctions, sources of information;
• a system of plans, programs, tasks, since their failure can disrupt the stability of the work of the entire team;
• system of operational management (authority) This system includes:
• orders: the manager orally or in writing indicates to the subordinate what he should (should not) do under certain conditions;
• popularization: a way of exercising power, when the emphasis shifts from direct instructions to initiatives in which the leader is active. Orders and punishments should only be used as a last resort;
• delegation of authority: the employee is trusted independent decision tasks and assigned functional responsibilities. The manager retains responsibility for general management, which cannot be delegated;
• participation in management: the manager involves employees in solving current issues, giving them all the necessary powers and assigning responsibility to them. It is advisable to use where people can and want to work independently.

Administrative and legal methods of management are:

• organizational impact (regulation and standardization);
• administrative influence;
• organizational and administrative influence.

The general scheme for implementing administrative and legal management methods is presented in Fig. 4.2.

Figure No. 4.2

Administrative impact determined by the amount of authority with which the manager is vested. Transferring part of the powers to subordinates is a way to strengthen the manager’s power (Fig. 4.3)

Figure No. 4.3. Effective delegation of authority

Figure No. 4.4. Characteristics of organizational impact

Goals of administrative influence:

• regulation of the boundaries of activities of employees subordinate to the manager;
• setting tasks for performers;
• control over task completion.

The effectiveness of organizational impact depends on the clarity of the drafting job descriptions, correctness of established norms and standards (Fig. 4.4)

Effectiveness administrative influence depends on the degree of completeness and timeliness of information about the control object (Fig. 4.5)

Figure No. 4.5. Characteristics of administrative influence

Figure No. 4.6. Characteristics of organizational and administrative influence

Organizational and distribution impact plays a special role (Fig. 4.6)

Thus, administrative-legal methods directly affect the scope of management, determining its immediate tasks and deadlines, providing an unambiguous solution to situations, taking the form of instructions and orders that are mandatory for implementation.

Social and psychological methods of management

The success of any business is determined by how actively and consciously people participate in it. That is why socio-psychological management methods aimed at managing socio-psychological processes in the team to achieve the set goal, subject to maintaining the health of workers and a favorable moral and psychological climate in the team, compliance with legislation and the requirements of regulations (Table. 4.5)

The use of socio-psychological management methods is based on social relations that arise in the production process and influence the final result of the enterprise.

It is known from sociological research that production teams successfully solve problems if there is a favorable “social climate” between team members, between managers and the team.

The experience of foreign countries shows that partnership relations are more effective than relations based on administrative coercion. Wealth inequality can vary, but all employees should feel like partners at work.

The growth of social contradictions is becoming an obstacle to the growth of labor productivity and living standards.

Sociological management methods are varied (Fig. 4.7)

Mandatory conditions for creating a favorable social climate will be voluntariness, equality, responsibility, self-restraint and mutual concessions both between managers and the team, and within the workforce.

Table 4.5

Figure No. 4.7. Sociological methods of management

Sources of sociological information:

• statistical documentation;
• statistical reference books;
• collective discussion of problems;
• observation;
• survey;
• interview.

Management relationships act as psychological relationships between people. Managing psychological processes involves taking into account the psychology of the team, manager, management, and relationships between people.

Research shows that the result of production is largely predetermined by the solution of personnel selection issues, the influence on the employee’s psyche in order to increase labor productivity, and the formation of a “new” employee.

Psychological management methods are presented in Fig. 4.8.

Figure No. 4.8. Psychological management methods

Social and psychological methods are aimed at solving the following problems:

• increasing the production and creative activity of members of the workforce;
• formation of a favorable socio-psychological climate;
• effective use of various forms of moral encouragement;
• impact on the group identity of the team.

Situations for discussion

1. It is necessary to develop measures to stabilize personnel at the enterprise. What management methods to use? Formulate activities.

2. An experiment was carried out at one enterprise. A month later, the results were as follows: the machine was always in order, the worker began to help his friends in the team, his shift output increased by 15%. Describe the essence of the experiment. What activities can be used to achieve the described result?

3. When addressing issues of advanced training of personnel, is it advisable to train them abroad? Is it necessary to invite managers from abroad to work at Russian enterprises?

Personnel management methods (HRM) are ways of influencing teams and individual workers in order to coordinate their activities in the functioning of the organization. Science and practice have developed three groups of municipal unitary enterprises: administrative, economic and socio-psychological (Fig. 1).

Administrative methods are based on power, discipline and penalties and are known in history as “whip methods”. Economic methods are based on the correct use of economic laws and are known as “carrot methods” based on their methods of influence. Social psychological methods are based on motivation and moral influence on people and are known as “persuasive methods”.

Administrative methods are focused on such motives of behavior as the perceived need for labor discipline, a sense of duty, a person’s desire to work in a certain organization, and culture labor activity. These methods are distinguished by the direct nature of the impact: any regulatory and administrative act is subject to mandatory execution. Administrative methods are characterized by their compliance with legal norms in force at a certain level of management, as well as with acts and orders of higher management bodies. Economic and socio-psychological methods are of an indirect nature of managerial influence. It is impossible to count on the automatic action of these methods and it is difficult to determine the strength of their influence on the final effect.

Administrative management methods are based on the relationship of unity of command, discipline and responsibility, and are carried out in the form of organizational and administrative influence. Organizational influence is aimed at organizing the production and management process and includes organizational regulation, organizational regulation and organizational and methodological instruction.

Socio-psychological management methods are based on the use of a social management mechanism (system of relationships in a team, social needs, etc.). The specificity of these methods lies in the significant use of informal factors, interests of the individual, group, and team in the process of personnel management. Social-psychological methods are based on the use of laws of sociology and psychology. The objects of their influence are groups of people and individuals. According to the scale and methods of influence, these methods can be divided into two main groups: sociological methods, which are aimed at groups of people and their interaction in the process of work; psychological methods that specifically influence the personality of a particular person.

This division is quite arbitrary, since in modern social production a person always acts not in an isolated world, but in a group of people with different psychological characteristics. However, effective management by human resourses, consisting of a collection of highly developed individuals, presupposes knowledge of both sociological and psychological methods.

Sociological methods play an important role in personnel management; they make it possible to establish the purpose and place of employees in the team, identify leaders and provide their support, connect people’s motivation with the final results of production, ensure effective communications and conflict resolution in the team.

The setting of social goals and criteria, the development of social standards (standard of living, wages, housing needs, working conditions, etc.) and planned indicators, and the achievement of final social results are ensured by social planning.

Psychological methods play an important role in working with personnel, since they are aimed at a specific personality of a worker or employee and, as a rule, are strictly personalized and individual. Their main feature is their appeal to inner world person, his personality, intellect, images and behavior, in order to direct the person’s internal potential to solve specific tasks organizations.

Psychological planning constitutes a new direction in working with personnel to form effective psychological state organization team. It is based on the need for the concept of comprehensive development of the individual, eliminating negative trends in the degradation of the backward part of the workforce. Psychological planning involves setting development goals and performance criteria, developing psychological standards, methods for planning the psychological climate and achieving final results. It is advisable that psychological planning be carried out by a professional psychological service of the organization, consisting of social psychologists. The most important results of psychological planning include: the formation of units (“teams”) based on the psychological compliance of employees; comfortable psychological climate in the team: formation of personal motivation of people based on the philosophy of the organization; minimizing psychological conflicts (scandals, grievances, stress, irritation); developing a career based on the psychological orientation of employees; growth in the intellectual abilities of team members and their level of education; formation of a corporate culture based on norms of behavior and images of ideal employees.

Personnel management methods can also be classified according to their belonging to management functions (standardization, organization, planning, coordination, regulation, motivation, stimulation, control, analysis, accounting). A more detailed classification of municipal unitary enterprises based on their belonging to a specific personnel management function allows them to be built into a technological chain of the entire cycle of work with personnel. On this basis, the following methods are distinguished: recruitment, selection and reception of personnel; business assessment of personnel; socialization, career guidance and labor adaptation of personnel; motivation of staff work activity; organizing a personnel training system; conflict and stress management, personnel safety management, personnel labor organization, business career management and career and professional advancement of personnel; release of personnel.

Economic management methods are ways of influencing economic relations and interests of workers and work collectives in order to achieve the results necessary for society. In contrast to administrative methods of management, which, through directives and other methods, have a direct impact on managed objects, economic methods of management do not limit the independence and initiative of the latter, and contribute to a more complete combination of the interests of the state, the enterprise and each employee.

Economic management methods include economic calculation, economic standards, prices with a system of premiums and discounts to them, economic incentive funds, bonuses, depreciation charges, credit, capital investments, fines and other sanctions, etc. Increasing the role of economic management methods is the most important direction of formation of a cost-effective economic mechanism. The skillful use of economic management methods encourages work teams and workers to find new ways to accelerate scientific and technological progress, increase production efficiency, and rational use of resources.

Economic methods are elements of the economic mechanism through which the progressive development of organizations is ensured. The most important economic method of personnel management is technical and economic planning, which combines and synthesizes all economic management methods.

With the help of planning, the program of the organization's activities is determined. After approval, the plans are sent to line managers to guide the work on their implementation. Each division receives long-term and current plans for a certain range of indicators. For example, a site foreman receives daily shift assignments from the workshop administration and organizes the work of the team using personnel management methods. At the same time, prices for manufactured products act as a powerful lever, which affect the profit margins of the organization. The manager must ensure that profit growth is ensured by reducing the cost of products. Therefore, it is necessary to apply a clear system of material incentives for finding reserves to reduce production costs and real results in this direction. Of great importance in the system of material incentives is the effective organization of wages in accordance with the quantity and quality of labor.

Planned economic management is the main law of the functioning of any enterprise (organization) that has clearly developed goals and a strategy for achieving them. In a market economy, the manifestation of economic methods has a different character than in an administrative economy. Thus, instead of centralized planning, it is argued that enterprises are free commodity producers who act on the market as equal partners of other enterprises in the social cooperation of labor. An economic development plan is the main form of ensuring a balance between market demand for a product, the necessary resources and the production of goods and services. The state order is transformed into a portfolio of orders of the enterprise, taking into account supply and demand, in which the state order no longer has a dominant role.

To achieve the set goals, it is necessary to clearly define efficiency criteria and the final results of production in the form of a set of indicators established in the economic development plan. Thus, the role of economic methods is to link the above categories and mobilize the workforce to achieve final results.

In the conditions of a market economic system and the complex interaction of the system of prices, profits and losses, supply and demand, the role of economic management methods increases. They become the most important condition creating a holistic, effective and flexible system economic management of an organization that acts on the market as an equal partner of other organizations in social labor cooperation. An economic development plan is the main form of ensuring a balance between market demand for a product, the necessary resources and the production of goods and services. The government order is transformed into the organization’s order portfolio, taking into account supply and demand, in which the government order no longer has a dominant role.

Economic accounting is a method of economic management based on the comparison of an enterprise's costs of production with the results of economic activities (sales volume, revenue), full reimbursement of production costs from income received, ensuring the profitability of production, economical use of resources and the material interest of workers in the results of labor. . It allows you to combine the interests of the enterprise with the interests of departments and individual employees. Economic accounting is based on independence, when enterprises (organizations) are legal entities and act on the market as free producers of products, works and services. The self-sufficiency of an enterprise is determined by the lack of budget funding and subsidies to cover losses, i.e. it fully recoups its costs from income and, in the event of prolonged unprofitability, is declared bankrupt. Self-financing is the main principle of expanded reproduction and development of an enterprise at the expense of its own profits.

Remuneration is the main motive for work activity and a monetary measure of the cost of labor. It provides a connection between the results of labor and its process and reflects the quantity and complexity of labor of workers of various qualifications. By setting official salaries for employees and tariff rates for workers, the management of the enterprise determines the standard cost of labor, taking into account the average labor costs for its normal duration.

Additional wages make it possible to take into account the complexity and qualifications of labor, combination of professions, overtime work, social guarantees of the enterprise in case of pregnancy or training of employees, etc. Remuneration determines the individual contribution of employees to the final results of production in specific periods of time. The bonus directly links the labor results of each department and employee with the main economic criterion of the enterprise - profit.

The head of an enterprise can, using the five components of remuneration listed above, regulate the material interest of employees with economically possible production costs under the heading “wages”, apply various systems wages - piecework or time-based, to form the material and spiritual needs of workers and ensure the growth of their standard of living. If a manager is overly greedy or wastefully generous in remuneration, then his prospects are not cloudless, because in the first case, the workers will “run away”, and in the second they will live to see the enterprise go bankrupt.

Labor is the main element of any labor process, ensuring the processing of objects of labor using means of labor into the final product. This is always the main value of any enterprise or organization.

The labor market is an integral part of a market economy and represents a set of economic relations that develop in the sphere of exchange. He is integral part the mechanism for forming and changing the proportions of social reproduction, predetermine the distribution of labor in proportion to the structure of social needs and the level of material production, ensures the maintenance of a balance between the demand for labor and the supply of labor, forms reserves in the sphere of circulation and allows us to link the economic interests of the subjects of labor relations.

One of the components in the labor market, along with supply and demand, is the price of labor. By paying for labor as an expensive commodity, the owner strives to use it most efficiently. And here economic factors come to the fore, forcing managers and production organizers to give priority to eliminating downtime, loss of working time, and ensuring an appropriate level of production, labor and management. Effective use of labor requires that this expensive commodity be kept in in working condition. Consequently, it is necessary to deal with the working and living conditions of workers, to constantly develop their ability to work through a continuous system of training and retraining of personnel, and improving their qualifications. All this increases the price of labor.

Currently, due to the low price of labor, it is impossible to talk about improving working conditions, social progress and accelerating scientific and technological progress. Therefore, the influence of the labor market on increasing production efficiency is of paramount importance.

Labor costs and living standards are important. The cost of labor is a monetary measure of remuneration and market conditions determined by supply and demand. However, the cost of labor cannot be lower than the subsistence level multiplied by the number of family members of the employee; otherwise, degradation of the working people occurs. Therefore, the head of an enterprise must take care of the steady increase in the standard of living of his employees - the main factor in the growth of material and spiritual needs.

Market pricing is a regulator of commodity-money relations and an important economic tool in measuring income and expenses, prices and production costs. The cost of a product reflects the socially necessary labor costs for production and is determined by the ratio of the gross value of goods produced in the state during the year to the number of goods.

Income characterizes the newly created value, i.e. the cash equivalent of living labor, and includes wages, payroll taxes, most overhead, and profit. Profit is the main result of the effective operation of an enterprise, a source of further self-financing and growth in the living standards of workers. It is profit that should be the subject of constant attention of the manager.

The most important type of incentive is material, designed to play a leading role in increasing the labor activity of employees. This type consists of material-monetary and material-non-monetary incentives, the latter containing part of social incentives.

The second important type is spiritual stimulation, which contains social, moral, aesthetic, socio-political and informational stimuli. In the psychological approach, moral stimulation is the most developed and widely used subsystem of spiritual stimulation of work.

According to one of the expanded interpretations, moral incentives are identified with the entire set of ethical and moral motives of human behavior. However, only part of the ethical categories relates to the area of ​​moral stimulation, namely those that reflect the assessment of a person and his behavior by others and by himself.

The work of sellers and the consumer activities of buyers are interconnected, but the motives of the participants in the trading process are opposite. In trading activities, two components are distinguished: substantive (transactions with money, with goods, both from sellers and buyers; sellers also have activities with documents, trade equipment and technology) and communicative, associated with communication and mutual understanding.

Stimulation is a type of management activity aimed at managing the labor behavior of the organization’s personnel in order to achieve its goals by influencing the employee’s living conditions. In the broadest sense of the word, incentives are a set of requirements and a corresponding system of rewards and punishments.

In a market economy, the labor incentive management system has undergone a significant transformation. In essence, this system is designed to create a new motivational mechanism for the labor activity of personnel at trade enterprises of all forms of ownership and organizational and legal forms of activity.

The main goal of labor incentive management is to ensure growth in staff income and differentiation of their payments in accordance with the labor contribution of individual employees to the overall results of the trading enterprise.

Labor incentive management covers a number of sequentially performed stages and activities (Figure 3).

1. The choice of wage forms and systems represents the initial stage of organizing staff labor incentives.

2. The construction of a tariff wage system at an enterprise is important stage organizing labor incentives in those trade organizations that employ workers of various qualifications and there are significant differences in the complexity of the work. The principles of its construction differ significantly. The European practice of constructing a tariff wage system is based on the principle of differentiation of salaries depending on the level of qualifications of workers; American - on the complexity of the work performed; Japanese - on length of service in this company.

The so-called “flexible tariff systems” have become somewhat widespread in our practice at trade enterprises, which are based on the minimum wage level established for workers of the lowest qualifications, and a system of coefficients for increasing the amount of wages paid according to tariffs as the worker’s qualifications increase .

3. The construction of a system of additional stimulation of certain aspects of workers’ work activity is intended to strengthen the work motivation of staff. This system uses various forms - bonuses for current business results; surcharges and allowances; various one-time incentives for labor results; bonus payments based on work results for the year and others.

4. Individualization of conditions for material incentives for the most qualified workers is one of the modern directions in organizing their incentives, widely used in foreign practice. This individualization is ensured by introducing a contract form of remuneration at trade enterprises. Such individual contracts are concluded with managers, specialists and the most qualified workers.

At the same time, the individual labor contract should focus on the issues of material incentives for workers. The terms of remuneration determined in the contract should be established in direct connection with the results of commercial or financial activities trading enterprise. When introducing certain obligations of the parties into the content of the employment contract, it is necessary to simultaneously determine the mechanism that ensures their implementation.

5. Planning of funds to stimulate labor is carried out in the context of two main sources of formation of these funds - distribution costs and the profit of the enterprise remaining at its disposal.

The motivations of consumers and sales workers differ significantly. Buyers are dominated by motives, dissatisfaction of which causes dissatisfaction, and sometimes frustration, and other manifestations: irritation, searching for the culprit and aggression (not necessarily towards the one whose fault the frustration arose). Passive forms of frustration are also possible - confusion, indifference, depression and some others.

Positive motivation leads to the formation of true professionalism of a sales employee. Much here depends on the motives for choosing the profession of a salesperson: if a person enters the profession of a sales worker, guided by the motives of his vocation, then this will contribute to the rapid mastery of the profession and an increase in the level of professionalism. For a sales worker with a high level of professionalism, the most important thing is to be useful to society, to provide all possible assistance in realizing the buyer’s intentions, and to strive to serve him as best as possible. If a person is brought into trading by negative motives (the desire to enrich himself at the expense of customers, the thirst for profit and hoarding), then such a seller cannot achieve a high level of professionalism. A sales worker of this type is driven by the desire to reduce the Load, to protect himself from overstrain, from possible complications in communicating with customers, and the main goal of his behavior is to minimize contacts with customers and the services provided to them. Such an employee does not receive professional satisfaction; his work turns out to be joyless and of little use to society.

At the end of the motivational process is reward, defined as something that satisfies a need. Thus, achieving a reward will restore physiological and psychological balance and reduce or eliminate the drive.

The middle position between the above types of sales workers is occupied by a professional trader, for whom the main thing in his activity is the sale of goods - not providing comprehensive assistance to the consumer, but the desire to sell him the goods at any cost. For such a person, the service sector, consultations, and informing customers are subordinated to this main goal, are the means to achieve it. From the outside, the behavior of such a seller seems to be the same as the behavior of a sales worker with a high level of professionalism, however, upon analysis, the negative aspects of his activity appear.

The motivational process is goal-directed. The goals that the employee wants to achieve are considered by managers as incentives that attract this individual. Achieving intended goals is expressed in satisfying needs through actions, and thus goal-directed behavior appears. After a certain period, management evaluates this behavior through reward or punishment. The results of such an assessment are accepted by the employee, and the “shortage” in needs is reassessed. This in turn contributes to a new resumption of the motivation process.

The stimulation process is based on an incentive, i.e. a motivation to action, the cause of which is interest as a form of fulfillment of needs.

An incentive is a motivating force that can act as both a “stick” and a “carrot”. The basis of incentives is the relationship between an action and the reward for that action. Incentives can be material and moral.

Each employee has a certain set of needs, which are the motivating reasons for the employee’s labor behavior and actions. Motives for work behavior are formed from three main components:

– reflection by the employee of his needs, the satisfaction of which is possible through labor (work activity);

– a reflection of the benefits that an employee can receive as remuneration for work;

- a reflection of the process through which the connection is made between needs and those final goods that satisfy them.

The employee’s choice of behavior depends not only on the expected reward, but also on the price (payment) for the results in the process of work and the motivational core of the individual.

A person's motives can be strengthened or weakened. This reveals the dynamism of the motivational core of the individual. The motivational core of a personality is the main criterion in determining the type of motivation of an individual.

Ultimately, motivation is based on long-term influence on personnel in order to change the structure of value orientations and interests according to given parameters, forming an appropriate motivational core and developing the employee’s labor potential on this basis. This influence can be called motivation.

Stimulation is a focus on the actual structure of value orientations and interests of personnel, on a more complete realization of the existing labor potential.

Motivation and stimulation as methods of personnel management are opposite in direction: the first is aimed at changing the existing situation: the second is at consolidating it, but at the same time they complement each other.

Incentives must correspond to the needs, interests and abilities of the organization’s personnel, i.e. the incentive mechanism must be adequate to the employee motivation mechanism.

The basis for the consumer’s purchase motive is the opposition and struggle of various needs. The quality of the product comes to the fore for the consumer here. If, for example, the seller claims that the quality of the product is very high, this still cannot convince the buyer to buy it. However, if we say that the vacuum cleaner that the buyer is inspecting is made of high quality metal, will serve without breakdowns for many years, that its parts are easy to assemble and disassemble, and operating the vacuum cleaner does not require much labor, then this can become an important argument for purchasing consumer of this vacuum cleaner.

The motive for purchasing clothes is the buyer’s desire to update his wardrobe good things for the new season. In this case, truthful information has a great influence. Thus, one study found that the purchase decision was made in 70 cases out of 1000 under the influence of advertising, and in 220 cases - under the influence of friends.

People differ from each other in temperament, character, views, interests, needs, which determines their behavior when choosing goods. To recognize the buyer's character and mood and create a service plan, the seller must pay attention to the buyer's appearance, behavior and speech. This helps the seller find out about the buyer's intentions and determination to make a purchase. A professional seller recognizes this even by the consumer’s involuntary movements and facial expressions, by his facial expressions and gestures. It is very important to take into account the buyer's feelings. In relation to an irritated customer, you need to be emphatically friendly, attentive, smiling and cordial. Then the buyer, even if he was not in a good mood, will change his behavior. Of course, paying attention to the characteristics of the buyer’s character, his temperament, the seller pursues his goal - to identify the consumer’s desire to buy or not to buy a product, to convince him of the advisability of making a purchase.

When serving customers with different temperaments, an individual approach is required. A choleric person, for example, is quick-tempered, but quick-witted, hot-tempered, decisive, energetic, and quick to make decisions. A buyer with such a temperament is easily irritated and loses his temper, and this can lead to conflict.

A sanguine person is an energetic, lively and cheerful person; he is not difficult to serve, but he can easily change his mind, change his mind, or refuse a proposed purchase. Phlegmatic customers and people with a melancholic temperament should be served energetically, given the opportunity to thoroughly familiarize themselves with the goods and make sure of the usefulness and expediency of the purchase.

There are three main types of work motivation:

– material;

– social (moral);

– organizational (administrative).

Among the motives of work, decisive importance is given to motives associated with material interest, since they influence the choice of profession, place of work, and determine the attitude towards work.

Material motivation is implemented through the remuneration system, a system of differentiated accounting of types and productivity of work, a system for the sale of earnings for work Money(development of the sphere of spending earned labor income). Additional incentives include payment of transportation costs, subsidies for food, payment of educational expenses, medical care, tourist trips on weekends and during vacations, payment of life insurance costs for employees and their dependents, accident insurance, etc. .

Social or moral motivation is based on a person’s moral values, the employee’s awareness of his work as a certain duty to society, and an understanding of the value and usefulness of this work. This category also includes incentives associated with the creative richness and content of work, its relatively favorable conditions, relationships in the work team, relationships between an employee and his manager, the possibility of professional growth, self-improvement and self-expression.

Organizational (administrative) motivation relies on the right of the administration (employer) enshrined in law to demand that employees comply with accepted labor rules. The basis of this type of motivation is labor discipline, and its result is disciplinary liability, which provides for measures of influence on the employee for improper performance of his duties.

Administrative motivation includes incentive measures, such as declaring gratitude, issuing a bonus, awarding a valuable gift, awarding a Certificate of Honor, entering the Book of Honor and the Honor Board.

In the labor process, the organization’s personnel enter into certain social relationships with each other, which are manifested in the position of individual groups of workers in the labor process, in the organization of communication links between them. This allows information to be shared about the impact on behavior and performance of workers and their groups.

Motivational management of an organization cannot be considered effective in achieving individual, group and organizational goals without defining:

– the boundaries of economic independence (degree of freedom) and the necessary results of activity in relation to the range of products, methods of its production, organization of remuneration, etc.;

– necessary costs to achieve goals;

– forms and conditions for stimulating the effective activities of employees, groups and the organization as a whole;

– systems of mutual responsibility for fulfilling accepted obligations.

The volume of necessary costs and incentives for productive labor must be known to the organization’s personnel before the start of work and remain stable, provided that the conditions for its implementation remain unchanged.

Thus, the motives for the activities of participants in the trading process are diverse. The study of the structure of motives and their influence on behavior and personality allows us to distinguish two main groups of sales workers. The first group includes persons who are guided in their practical activities by mercantile considerations. For them, money is the measure of their success. The second group includes highly organized individuals, for whom material incentives themselves are in the background. A sales worker belonging to such a group strives to achieve a certain status, gain recognition and praise from others.

The uniqueness of the trading process is determined by the presence of psychological characteristics of communication between the seller and the buyer:

– low level the importance of participants in the trading process;

– the opposite direction of personal interests of sellers and buyers;

– unequal positions of sellers and buyers in communication.

A sales worker achieves a high level of professionalism as a result of the formation of professionally important personal qualities (impeccable politeness, courtesy, attentive and friendly attitude towards consumer complaints, personal attractiveness, etc.). The professional behavior of sales workers largely ensures the success of the entire trading enterprise.

So, economic methods act as various ways for managers to influence staff to achieve their goals. With the positive use of economic methods, the final result is manifested in good quality products and high profits. On the contrary, if economic laws are misused, ignored or neglected, low or negative results can be expected.

2. PLANNING AS THE CENTRAL LINK AND THE MAIN METHOD OF MANAGEMENT

The most important economic methods of personnel management is technical and economic planning, which combines and synthesizes all economic management methods.

The content of intra-company planning as a function of managing a large company consists of a reasonable determination of the main directions and proportions of production development, taking into account the material sources of its provision and market demand. The essence of planning is manifested in specifying the development goals of the entire company and each division separately for a specified period; determining business objectives, means of achieving them, timing and sequence of implementation; identifying the material, labor and financial resources necessary to solve the assigned tasks.

Thus, the purpose of planning as a management function is to strive to take into account in advance, if possible, all internal and external factors providing favorable conditions For normal functioning and development of enterprises included in the company. It involves the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and the entire company. Therefore, planning is designed to ensure interconnection between individual structural divisions companies, including the entire technological chain: research and development, production and sales. This activity is based on identifying and forecasting consumer demand, analysis and assessment of available resources and prospects for the development of economic conditions. This implies the need to link planning with marketing and control in order to constantly adjust production and sales indicators following changes in market demand. The higher the degree of market monopolization, the more accurately enterprises can determine its size and influence its development.

Planning involves the development of goals and a set of activities that determine the sequence of achieving specific performance results, taking into account the possibilities for the most effective use of resources by each production unit and the organization as a whole.

Performing the planning function involves forming an informed answer to three questions: Where are we now? Where do we want to go? How are we going to do this?

The essence of the answer to the first question is to determine the real capabilities of the organization in the field of its core activities based on an analysis of its strengths and weaknesses in important functional areas: marketing, finance, production, etc.

When formulating an answer to the second question, in addition to the analysis performed (when answering the first question), other factors that determine the success of the organization are studied. Economic conditions, the level of technology, social and cultural changes are analyzed, as well as the influence of environmental factors on the organization’s activities (customer demand, competition, general factors of the state of the economy, scientific and technological progress, political conditions and other environmental factors). The answer is expressed in the reasonable setting of realistic goals of the organization and identification of threats that may interfere with their achievement.

The answer to the third question contains specific activities that must be carried out by departments and employees of the organization when solving assigned tasks in order to achieve the stated goals.

With this approach, the implementation of the planning function goes beyond the definition of plans for the activities of the organization (enterprise, corporation).

Planning in this case is considered as a way by which management ensures a unified direction of the efforts of all members of the organization to achieve success through a detailed presentation of the desired result and the identification of measures to achieve it, taking into account the use of the capabilities of the enterprise and the external environment.

To ensure effective management of acceptance activities, the planning function must ensure completeness and maximum reliability of planning, clarity and unambiguity of plans, as well as continuity of planning.

Ensuring completeness and reliability of planning means that plans must reflect all activities of the organization and its units necessary to achieve success, defined as relevant specific goals and objectives. When planning, all factors and situations that may influence the development of the organization must be taken into account. In this case, it is necessary to use modern approaches, methods, tools and procedures that ensure increased reliability of forecasts and rational use of all attracted resources.

Clarity and unambiguity of plans means that goals and objectives must be clearly stated and reproducible, so that all members of the organization can clearly understand them. They must be quantifiable and measurable.

Continuity of planning reflects the fact that planning is not a one-time act, but is a continuous process. This is expressed in the cyclical nature of planning, the implementation of which itself also represents a multi-stage process.

In addition, when determining the level of detail of the plan and the scope of planning work, it is always necessary to be guided by the principles of reasonableness and economy of planning, in other words: planning costs must be in a certain ratio with the gain obtained from planning, which sets its own interrelated specific tasks:

Planning product release in accordance with sales plans.


Formation of production plans throughout the entire technological chain of product creation.


Planning the needs for materials, raw materials, components, labor, equipment.


Calculation of production costs and its profitability.


Operational production management and dispatching.


Production accounting - accounting for the movement of materials in production.


Accounting for production costs and calculating its actual cost. Analysis of the obtained data.


IN In the course of technical and economic planning, the following main tasks are solved:


Based on the data from the sales plan, product balances and standards, a production plan is formed, which indicates the range and volume of production.


In accordance with the production plan, as well as standards, a production program is created, which indicates the nomenclature, volume and timing of production for individual divisions (shops, sections, etc.).


In accordance with the production plan, as well as standards, the need for resources is determined: materials, raw materials, components, taking into account the balance in the warehouse; labor resources with details, for example, by profession and qualifications; equipment and auxiliary materials.


1. Based on the data obtained at the previous stages, planned costs are formed and distributed among departments and types of products. Then the planned cost of production and production is calculated. The profitability of production is obtained by comparing the cost of production with the planned prices for its sales.
   

   Planning involves: a reasonable choice of goals; policy definition; development of measures and activities; methods of achieving goals; providing a basis for subsequent long-term decisions.
   

   Planning includes defining: final and intermediate goals; tasks whose solution is necessary to achieve goals; means and methods for solving them; required resources, their sources and method and distribution.
   

   Let's consider the stages of developing an internal company plan.
   

   The firm's scheduling system consists of individual clients. In practice, there are 3 main results of economic or commercial activity: a) market share; b) profitability; c) competitiveness.
   

   The leading sections of the intra-company plan are marketing, determining sales and income, total costs and commercial results. The initial data is the production task based on data on potential demand, market saturation, and market price movements. Based on it, a product range is formed, the scale of production organization is determined, which ultimately determines sales volume.
   

   The planning process includes 4 stages: a) development of general development goals for companies; b) determination of specific total goals for a given relatively short term(period of time); c) determining the ways and means to achieve them; d) monitoring the achievement of set goals by comparing planned indicators with actual ones.
   

   3. COMMERCIAL ACCOUNTING AS A MANAGEMENT METHOD
   

   The economic levers of the economic mechanism correspond to the socio-economic nature of the company and are one of the factors in the development of production and exchange on a market basis. In this regard, the study of what is new that practice has introduced into the content is of particular importance. commercial settlement as the most important management method. It synthesizes both management functions and economic levers and tools and is aimed at measuring costs and results and ensuring the profitability of production.
   

   The economic mechanism of the functioning and development of companies involves the use of a commercial calculation method based on the global economic policy and goals of the company, in particular, in the field of ensuring the profitability of production and sales; distribution of capital investments and location of production; financing and lending; development of technology, personnel policy, policy for the acquisition of new enterprises and capital structure, etc. The adoption of centralized decisions on these issues is combined with a differentiated approach to individual divisions depending on the nature and content of their activities and territorial location enterprises and the degree of participation in the overall production and marketing activities of the company.
   

   Due to the fact that commercial accounting synthesizes both a management function and economic levers and tools, it helps ensure profitability of production, optimal use of capital, technology development, and effective personnel policies. When developing policies on all these issues, central government bodies use a differentiated approach to individual units depending on the nature and content of their activities.
   

   Commercial calculation uses such economic levers and tools as pricing, production costs, financing and lending. This use is aimed at the ultimate goal of commercial settlement - obtaining a sustainable profit.
   

   Each of the named levers and tools has its own methods of use. Thus, prices in structure and level adapt to the requirements and conditions of the market. With regard to production costs, the greatest attention is paid to reducing costs by improving technology, releasing new products, improving logistics, increasing labor productivity, saving living labor, and overhead costs. In the field of financing and lending, sources of financing and distribution of capital among production units are determined in advance, loans and credits are obtained on favorable terms.
   

   The implementation of the principles of commercial calculation is influenced by the degree and scale of economic relations between enterprises, the type of activity of the enterprise, the nature of the products produced, i.e. The implementation of commercial calculation methods depends on specific conditions. In modern conditions, commercial calculation is carried out, on the one hand, in conditions of centralized management (the first feature), and on the other hand, in conditions of independence of enterprises and their divisions.
   

   As part of commercial settlement in corporations, such economic levers and instruments as global policies in the field of pricing, production costs, financing are used in a centralized manner. loans and lending. This policy aims to obtain sustainable profit, which is the ultimate goal of commercial settlement.
   

   There are various ways and forms of using such economic levers and instruments. Thus, pricing policy is focused on adapting the structure and price level to the requirements and conditions of the market. With regard to production costs, priority is given to reduction at each stage production cycle costs by improving production technology, developing and introducing new products, including improving product quality, improving material and technical supplies and forms of economic relations between enterprises, increasing labor productivity, saving on labor costs, as well as on transport, forwarding, administrative and other invoices expenses. The policy in the field of financing and lending involves identifying sources of financing and distributing funds to the most important production departments and subsidiaries for a certain period, moving funds between individual divisions in order to obtain sustainable profits throughout the company, ensuring the best conditions for obtaining loans and credits.
   

   Identification of internal relationships between various elements of the economic mechanism of the functioning and development of corporations presupposes the need to consider them in the process of centralized management. This is because they are determined and established on the basis of global policies developed and implemented in top level management of corporations.
   

   The degree and scale of international relations leave a significant imprint and introduce specificity into the implementation of the principles of commercial accounting. Moreover, such specificity depends on the type of activity of the company, the nature of the products produced, and the degree of division of labor within the company. This means that the features and specificity of a particular implementation of commercial calculation methods are determined by a wide range of factors, the significance of each of which is different in certain specific conditions. In modern conditions, commercial calculation in the management mechanism of industrial firms is developing and improving, acquiring qualitatively new features and characteristics due to the inclusion of various elements reflecting, on the one hand, increased centralization and, on the other, the provision of greater independence to production departments and subsidiaries in their choice specific measures and methods for implementing uniform principles of centralized policy

   These features are associated primarily with the development of planning and control functions and the transformation of commercial calculation into a method for implementing these functions within the framework of unified corporate ownership. By virtue of high degree socialization of production and capital, this ownership requires the subordination of all economic activities of the company to the task of fulfilling predetermined and planned indicators. This provides for the need to reduce the costs of material, financial and labor resources and not only reimburse all expenses from the income received, but also ensure sustainable profits within the company as a whole.
   

   Another feature of commercial accounting in modern conditions arises from the provision of operational independence to individual divisions of corporations (production departments, branches and subsidiaries) and their allocation to profit centers. As a result, within the framework of commercial calculation, a form of relationship within the company arose and developed, which can be called intra-company settlement. It reflects the relationships between individual divisions of the company in connection with intracorporate supplies and the economic relations that develop on this basis. The nature of such relations largely depends on the economic, economic and legal status of corporate divisions

   Economic situation a specific unit is determined by the degree of its operational independence and the powers granted to its head. Thus, profit centers are responsible for meeting profit targets, as well as other indicators of strategic and current plans. Within their framework, the head of the profit center has the right to make independent operational decisions and choose means aimed at achieving the set goals. At the same time, he bears material and administrative responsibility for those results of the unit’s activities that directly depend on the decisions he makes. For example, within the framework of a unified pricing policy, he can set prices for final products, as well as take measures to reduce production costs, outline areas of research and development to improve the product and improve its quality, introduce new products into production, organize market research, advertising , sales, transportation of products. The head of the profit center is responsible for the efficient use of fixed capital, determines the need for new capital investments and obtains allocations from senior management for their implementation.
   

   The performance of the head of the profit center is assessed based on the results of meeting established profit targets, and his remuneration depends on this. Thus, his initiative and operational activities are stimulated, and at the same time, senior management is freed from the need to monitor all economic indicators of the profit center’s activities

   The nature of economic relations within a corporation is determined to a large extent by the presence legal independence at individual departments. Thus, production departments and branches that do not have legal independence do not enter into intracorporate transactions on a contractual basis, but carry out relations with other production departments on the basis of delivery schedules and mutual obligations regarding the quantity and quality of goods supplied, delivery times and prices. They are endowed with fixed and working capital and report to senior management on the most important indicators of profitability, profit, and market share. All payments for such production departments and branches are carried out through the central accounting department of the company, where they have their own current accounts. These accounts are automatically consolidated with the accounts of the parent company and therefore their profits are subject to taxes as component all the company's profits

   Subsidiaries that have legal independence can enter into transactions with other divisions of the corporation both on a contractual basis and as part of calendar planned deliveries. They have own balance, which is consolidated with the balance sheet of the parent company. The reporting of subsidiaries is subject to official controls and their profits are taxed separately from the parent company. Therefore the translation transfer of funds between the subsidiary and parent companies is carried out in accordance with national company laws.
   

   Commercial calculation turns into a method of implementing planning and control functions by subordinating all economic activities of an organization to the task of fulfilling predetermined and planned indicators. Reimbursement of all expenses from the income received and ensuring sustainable profit of the organization as a whole is provided by reducing the costs of material, financial and labor resources.
   

   Providing operational independence to enterprises, production units and branches is the second feature of commercial accounting. As a result, within the framework of commercial settlement, a form of relationship within an organization (company) arose, which is defined as intra-production (intra-company) settlement.
   

   The degree of operational independence determines the financial and economic position of the unit. Within the framework of the granted rights, the head of the unit makes independent operational decisions and chooses the means to achieve the goal. For those results of the unit’s activities that directly depend on the decisions it makes, the manager bears material and administrative responsibility. At the same time, the head of the unit acts within the framework of the unified economic policy of the organization as a whole. For example, within the framework of this policy, he can set prices for final products, take measures to reduce costs, conduct scientific research, introduce innovations into production, study the market, advertise products, etc. The head of an enterprise or department is also responsible for the effective use fixed capital, and, if necessary, seeks to replenish it through new appropriations

   As part of intra-production (in-house) settlement, as a rule, contracts for the supply of goods are not concluded. Relations between enterprises and divisions are based on delivery schedules and mutual obligations regarding the quantity and quality of goods supplied, delivery times and prices. Enterprises and divisions are provided with fixed and working capital. The organization (company) is reported on its profitability, profit and market share. For settlements in the accounting department of an organization (company), a current account is opened for each division. All calculations are carried out through the central accounting department x9b.
   

   Intracompany calculation is used in organizations that have a decentralized management structure and developed intra-company connections between departments. The basis of economic relations between individual divisions are conditional settlement (transfer) prices, at which settlements are carried out by one organization (firm). The product appears in form only in form, not being a product in essence. Prices are set by the organization's management within the framework of a unified pricing policy. Intra-company calculation is carried out on the basis of minimizing costs at all stages of production. Deductions are also established for the board, which influence production and economic activities, acting as cost regulators.
   

   Intra-production calculation is aimed at achieving commercial calculation and contains its elements. Internally, corporate accounting differs from commercial accounting in that it is carried out within the framework of one’s own organization, and commercial accounting is carried out between different owners, but this is a unified system of economic accounting. There are also differences in prices. In commercial calculations, prices reflect existing commodity-money relations. Intra-company calculation involves the establishment of internal prices of the organization.
   

   How new method In business management, intra-company calculation is inherent in modern companies that have a decentralized management structure and developed economic relations between individual operational units that act as profit centers. Legal relations within corporations determine responsibility for the quantity and quality of supplied products and delivery times. Economic relations between individual divisions are built on the basis of conditional settlement (transfer) prices, which reflect the transfer of a product within the ownership boundaries of one company. In this case, the product acts as a commodity only in form, without being a commodity in essence. Such prices are set within the framework of a unified pricing policy developed by senior management companies. Relations within the framework of intercompany settlement reflect the need to ensure minimum costs at all intermediate stages of production of the final product (cost minimization). In accordance with this, a system of intracorporate prices, deductions and payments is being built, which act as levers of influence on the production and economic activities of enterprises included in the corporation and, therefore, act as a regulator of production costs.
   

   Commercial and intra-company calculations represent a unified calculation system, which follows from the general goals and objectives facing the entire company and its individual divisions. Intracompany settlement largely contains elements of commercial settlement, since it is focused on achieving the goals of commercial settlement.
   

   A distinctive feature of intra-company settlement is that it is carried out within the boundaries of the company’s single property, while commercial settlement is a method of management that involves conducting settlements and relations between different owners. Consequently, in commercial calculations, prices reflect real processes and the commodity-money relations emerging in the world market are fully manifested, and in intra-company calculations, prices are set based on the principles of a unified policy and strategy of the corporation and are determined by many different factors that reflect the general goals of the company within commercial settlement.
   

   A qualitatively new feature of intra-company calculation is the extension of its principles to the foreign economic activities of the corporation. Intracorporate deliveries carried out between located in different countries branches and subsidiaries within the company are not of a commercial nature. However, such supplies are reflected in the customs statistics of individual countries as exports and imports. This means that they form part of the total volume and structure of international trade turnover.
   

   Current accounting practices foreign trade operations does not allow us to identify and express quantitatively those connections that are carried out within the framework of intra-company exchange and essentially do not relate to international trade turnover, since they implement economic relationships that are different in nature than commodity ones. This feature of foreign trade accounting obscures actually developing processes that are of a different nature. However, analysis of data from the corporation's annual reports makes it possible to reveal this phenomenon, which indicates the emergence of new elements in the relations between entities operating on the global market.
   

   The essence of this fundamentally new phenomenon is that part international trade goods in material form and services are actually subject to regulation through the corporate management system. This system is based on the implementation of a unified policy within the company, aimed at the distribution and redistribution of financial flows between individual divisions as economic units in order to obtain sustainable profits for the company as a whole. For this purpose, the entire set of economic levers and instruments is used within the framework of a single economic policy. It is of interest to consider the practice of using such economic levers as prices and pricing, distribution and redistribution of profits.
   

   LIST OF SOURCES USED
   

2. Mishurova I.V. Management of a small company. – Rostov-on-Don: Publishing house RGEA, 2002. – 184 p. The economic essence of production costs and the significance of its reduction in market conditions. Motivational orientation various methods management Terminology in the field of product quality management: quality, quality indicator, quality factor, obvious defect, hidden defect, critical defect, significant defect, etc. Improving accounting of financial results of an organization in modern conditions 2014-01-11

Economic management methods are methods of influence that are based on economic relations and the economic interests of people.

Economic management methods are given a central place. This is due to the fact that management relations are determined primarily by economic relations and the underlying objective needs and interests of people.

Economic management methods are a set of ways to influence the economic interests of the management object, based on the conscious use of the requirements of economic laws. These methods can be divided into two groups:

Methods used by federal, regional and municipal authorities;

Methods used by enterprises (organizations).

The first includes tax systems and credit and financial mechanisms of the country and region, that is, economic factors of the external environment of the enterprise.

The second group consists of:

System of material incentives for employees;

System of responsibility for quality and efficiency of work;

Economic standards for the functioning of the organization (labor productivity, profitability standards for types of products, etc.), which are developed on the basis of marketing research, analysis of the main indicators of product quality, production level and are included in the business plan;

Commercial calculation.

The fundamental issue of the collective organization of labor in a company is the mastery of economic management methods, which, in relation to the management of an organization, represent a set of economic levers with the help of which an effect is achieved that satisfies the requirements of the team in general and the individual in particular. In other words, the set goal is achieved by influencing the economic interests of the managed object.

For economic management methods to be effective, it is necessary to at least ensure the organization’s “responsiveness” to economic impacts. Without this, expanding the rights of structural units and self-financing of the organization makes no sense. In turn, the expansion of independence leads to greater freedom of collectives in economic activities and economic management methods. Only in conditions of justified independence is a real transition to economic methods of management possible: the team manages material funds, received income (profit), wages and realizes its economic interests. Economic methods help to identify new opportunities and reserves, which is especially important in the period of transition to market relations. It's about on changing the material incentive system, taking into account the economic interests of all participants production process. The problem here is to create conditions under which economic methods are effective and targeted.

The whole complexity of the problem lies in ensuring the comprehensive subordination of economic relations and economic dependencies of the labor collective in relations with organizations, institutions, other structures of the national economic complex and members of their team. The loss or weakening of any link in this system of connections reduces the effectiveness of economic management.

The restructuring of the economic mechanism to improve planning, economic incentives and management should provide the necessary socio-economic prerequisites for the implementation of the program of transition to work in market conditions. To do this, the planning methodology and technology, which are based on the normative method, must radically change.

Taking into account the standards, the organization’s relationships are formed both with higher management bodies and with the budget. The application of stable standards will improve the education system and the funds remaining at the disposal of the organization to solve various economic and social problems. That is, after making mandatory deductions and payments (deductions from income to the budget and contributions to management bodies for the formation of centralized reserves and funds intended to finance measures for the development of the entire system of subordinate enterprises, as well as to provide assistance to enterprises having financial difficulties), production funds are formed And social development and wages. Ultimately, the organization's income (profit) is formed. In some market structures, these funds are not allocated, and the generated profit, by decision of the workforce, is distributed for the development of production and material spheres.

The main point of all work in this direction comes down to putting management bodies and labor collectives in conditions under which they could take into account the economic consequences of their management and production activities as fully as possible.

Thus, the main task of changing the economic mechanism is to create such economic and organizational conditions under which the organization would perform the functions assigned to it at the highest level.

In contrast to organizational and administrative methods, economic management methods involve the development of general economic planning indicators and means of achieving them. This is a kind of economic mechanism in economic relations. As a result of increasing the effectiveness of economic levers and incentives, conditions are created under which labor collective and its members are encouraged to efficient work not so much by administrative influence (orders, directives, instructions, etc.), but by economic stimulation.

Economic management is distinguished by the fact that the worker acquires a deep, vested interest in the final result of his work. Therefore, incentives should not be limited to money: better housing, better work must also be earned by better work. Now what is valued is not just the fulfillment of a plan issued from above, but the receipt by the enterprise - all workers - of useful and what people need specific end result.

Based on economic management methods, organizational, administrative and socio-psychological methods should be developed and strengthened, and the professionalism and culture of their application should be improved.

In market conditions, economic management methods receive further development, the scope of their action is expanding, the effectiveness and efficiency of economic incentives is increasing, which makes it possible to place each employee and each team in such economic conditions under which it becomes possible to most fully combine personal interests with national interests. Using personal economic interest, you can achieve the goals set by the state for a particular organization.

The specific set and content of levers of economic influence are determined by the specifics of the managed system. In accordance with this, in management practice, economic management methods most often appear in the following forms: planning, analysis, cost accounting, pricing, financing.

To solve economic problems in managing an organization, economic and mathematical modeling is widely used. The economic essence of a management problem can be expressed by a mathematical model, which is a system of limited conditions imposed on unknown variables.

Using economic and mathematical methods, you can obtain specific data characterizing a particular economic phenomenon and find the most effective solutions.

Economic methods are applied at all levels of management: at the macro and micro levels and at the level of the individual employee.

Economic methods at the macro level are government regulation. It covers the development of forecasts and national programs, government orders, tax, investment and financial and credit policies of the state.

In modern conditions, the state is forced to regulate the economic development of the country. This is required by the level of development of production, scientific and technological progress, and environmental protection.

One of the main economic methods adopted at the enterprise (organization) level is intra-company planning.

It can be argued that planning establishes a connection between the existing state of affairs and the one to be achieved. It makes it possible, firstly, to realize the opportunities provided, and secondly, to minimize future risk.

The place of planning among other management methods is determined by the fact that the results of planning directly determine the content of other management functions, and also by the fact that it is at this stage that the goals of the enterprise are formed and the means of achieving these goals are determined.

Thus, the purpose of planning is to facilitate the achievement of enterprise goals by:

Reducing uncertainty in the external and internal environment of the enterprise;

Focusing management on the main objectives of the organization;

Effective functioning of the enterprise through optimal allocation of resources;

Facilitating the organizational, motivational and controlling activities of enterprise management.

Intra-company planning is the main tool that helps optimize management decisions. Four areas of management activity can be distinguished within the planning process:

Resource allocation;

Adaptation to the external environment;

Internal coordination;

Organizational strategic foresight.

Their essence is in establishing common goals and directing activities without formulating successive steps to achieve them.

The interest in the best result is economic and is expressed mainly in cash payments to employees based on the results of their work.

The main advantage of this method is the possibility of stimulating labor on the basis of greater satisfaction of material needs, subject to the effective overall activity of the organization.

The only disadvantage of this method is that it requires additional material costs. However, with skillful use of the above advantages this disadvantage can be successfully compensated by increasing labor productivity and quality.

MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION

ROYAL INSTITUTE OF MANAGEMENT, ECONOMICS AND SOCIOLOGY

Department of Management

ECONOMIC METHODS OF MANAGEMENT.

Test

subject: "Management"

Student of group BZV-1 Lvova O.N.

Teacher: Anokhina M. E.

1. Introduction

The key to the successful functioning of an enterprise is a management system that provides it with high operational efficiency, competitiveness and a stable position in the market in the competitive struggle. In this regard, the management methods chosen by the enterprise management become very important. Their use has a significant impact on all areas of activity and processes occurring within the organization. A well-built management system allows you to successfully adapt to changing external conditions functioning.

The enterprise is managed using management methods and levers. Method in relation to management means a technique or course of action that contributes to the achievement of any management goal. But in order to finally achieve the goal, it is necessary to influence the members of the managed team with the help of levers and incentives. A lever (stimulus) of control action is a means, the use of which makes it possible to accomplish a given task (goal). The successful solution of any production and economic problem at any level of management requires the complex application by the manager of various management methods and incentives to work.

Under a market economic system in conditions of a free market and complex interaction, the role of economic management methods increases. They become a condition for a radical restructuring of the economic mechanism, the creation of a holistic, effective and flexible system of economic management.

The purpose of the control work is:

In the theoretical part - the study of economic management methods, revealing their essence and determining their features;

In the practical part - assessing the effectiveness of the enterprise management system using two methods: total index and point assessment.

2. Economic management methods: concept and essence

Economic management methods in management are a set of means and instruments with the help of which a targeted influence is carried out on the internal variables of an enterprise (goals, objectives, structure, technology and people) to create favorable economic conditions to ensure its effective functioning and development in a market economy.

The economic management mechanism includes the main functions and methods of managing the economic activities of an enterprise, aimed at increasing productivity and production efficiency while constantly adapting the activities of the enterprise as a whole to changes in market conditions and the behavior of all its participants

These methods involve identifying requirements and forming qualitative changes in the activities of an enterprise for effective management, taking into account objective factors of the external environment in which it has to operate.
The content of managerial influences when carrying out such changes is focused on managing the enterprise for the purpose of its effective functioning in market economic conditions. This is due to the need to introduce the achievements of scientific and technological progress into production to form and maintain the competitive position of the enterprise, as well as ensure sustainable growth of its productivity in conditions of fierce competition.

The essence of economic methods lies in influencing the economic interests of the consumer and workers with the help of prices, payment, labor, credit, profit, taxes and other economic levers that allow creating an effective work mechanism. Economic methods are based on the use of incentives that provide for the interest and responsibility of management employees for the consequences of decisions made.

Features of economic management methods are that they:

Based on some general rules behavior that gives the opportunity to maneuver resources;

They have an indirect impact on producers and consumers, through a system of relations they take into account the interests of the team and individual workers;

They certainly assume the independence of the enterprise at all levels while at the same time assigning responsibility to it for decisions made and their consequences;

Encourage performers to prepare alternative solutions and select those that best suit the interests of the team.

The more widely economic methods are used, the greater the number of issues that are resolved directly at the main levels of management, closer to the source of information. The use of a system of economic methods in an enterprise will give the desired effect only if the principle of profitable farming covers all levels organizational structure management, forming a closed system with the distribution of financial responsibility between all its links.

The key element of the enterprise management mechanism in a market economy is the methods and models of managerial influence on economic activity to create economic conditions for effective implementation entrepreneurial activity ensuring sustainable benefits from these activities. The main economic methods (models) in enterprise management that ensure its effective functioning in market economic conditions are:

1) commercial settlement;

2) intra-company settlement;

3) pricing policy and pricing mechanisms;

4) mechanisms and methods for improving the quality and ensuring the competitiveness of products and the enterprise as a whole.

Economic methods must be based on the commodity-money relations of a market economy, which necessitates a new theoretical justification for the role of economic methods.

3. Organization of economic methods of managing an organization

3.1. Commercial and intra-company settlement

The economic mechanism of operation and development involves the use of the commercial calculation method based on global economic policy and the goals of the enterprise, in particular:

¾ in the field of ensuring the profitability of production and sales;

¾distribution of capital investments and location of production;

¾financing and lending;

¾technology development, personnel policy, acquisition policy of new enterprises and capital structure, etc.

The most important elements economic mechanisms implemented centrally using levers and methods of commercial calculation are:

1) global policy and tools for its implementation in the field of pricing and optimization of production costs, ensuring the competitive position of the enterprise in the market and obtaining sustainable profits;

2) organizing conditions for sustainable financing of production activities and development of the enterprise.

There are various ways and forms of using models (economic levers and methods) of commercial calculation. In each specific case, the use of certain models is dictated by the task at hand.

The need to develop specific methods and tools for interaction and calculation between divisions of an enterprise is caused by the objective needs of creating a mechanism for optimizing costs and increasing productivity at all stages of production activity.

The nature of relations between divisions of an organization within the framework of intra-company settlement largely depends on their economic, economic and legal status. Within the framework of commercial settlement, a form of relationships within the company arose and developed, which can be called intra-company settlement.

Intracompany calculation is implemented in organizations that have a decentralized management structure and different economic relations between divisions (acting as profit centers). Economic relations between individual divisions are built on the basis of conditionally calculated transfer prices, which reflect the movement (transition) of a product within the boundaries of the property of one enterprise. In this case, the product acts as a commodity in form, without being a commodity in essence.

Relations within the framework of intra-company calculation reflect the need to ensure minimum costs at all intermediate stages of production of the final product within the enterprise. In accordance with the accepted relationships within the framework of intra-company calculation, a system of intra-company prices, deductions and payments is built. They act as levers of influence on the production and economic activities of the independent departments, branches and subsidiaries included in the enterprise, thereby ensuring the role of a regulator of production costs.

Commercial and intra-company settlement represent a unified settlement system, which follows from the general goals and objectives facing the entire enterprise and its individual divisions. Intracompany settlement largely contains elements of commercial settlement, since it is focused on achieving the goals of commercial settlement. A distinctive feature of intra-company settlement is that it is carried out within the boundaries of the company’s single property, while commercial settlement is a method of management that involves conducting settlements and relations between different owners. Consequently, in commercial calculations, prices reflect real processes and the commodity-money relations that develop in the market are fully manifested.

3.2. Pricing policy and effective enterprise management

Prices and pricing occupy a central place in the economic mechanism of managing an industrial enterprise.

In modern conditions of concentration of production, there have been qualitative changes in the pricing mechanism, which represents complex system interdependent actions and regulatory functions. The role of factors that determine the level of prices for final products that are not related to the law of value has increased. Because of this, the role of prices as regulators of production is significantly weakened. These factors include management decisions related to the implementation of marketing and planning functions with the most complete consideration of market needs. The role of long-term plans and programs for production development has increased in the orientation of all production activities of the enterprise towards them. This puts forward requirements for relative stability of market conditions and stable prices or stable trends in their change. Market prices for most goods on the world market are set not as a result of spontaneous competition, but by coordination of the production and market strategies and policies of the relevant firms in the industry.

Taking these changes into account, pricing policy should determine the short-term and long-term profitability of products and the enterprise as a whole. Effective pricing in many cases makes it possible to increase a company's profits. A special place is occupied by the pricing policy of the enterprise in the long-term plan of its development. The main goals of the pricing policy are:

1. ensuring reasonable planning and coordinated price regulation based on a comprehensive market analysis and target orientation of production, taking into account the optimization of production volumes, the degree of utilization of production capacity, ensuring the necessary capital investments and innovations to increase productivity, quality and technical level of production sufficient to maintain and strengthen market position of the enterprise in a competitive environment;

2. creating conditions for maintaining uniform prices for similar products.

When determining pricing policy, it should be borne in mind that as a long-term goal, the organization always strives to set higher prices for goods whose quality may interest the buyer. Buyers choose suppliers whose products provide the greatest value. In this case, value is defined as a function of the quality of the product and its price. The strategic goals and pricing policy of the enterprise should provide for the competitiveness of the product through innovation, quality, speed of delivery, service and other advantages over competitors, and not through lower prices and a decrease in its profitability (profitability). Enterprises, as a rule, when making mutual settlements and settlements with external counterparties, use two types of prices: settlement and published.

Published prices are firm and fixed. Estimated prices are supplier prices set for complex industrial equipment manufactured to individual orders and for other non-standard products. Such prices are usually called negotiated prices.

When determining the price of a product, one of the well-known approaches (principles) to its formation is used, including: pricing based on cost and pricing based on the value of (consumer) products (services), as well as pricing based on the behavior of competitors. Pricing principles are often referred to as methods or methodology for setting prices and determining price structures. Most known methods Pricing is given below:.
1. The simplest pricing method is to set the price at the cost of work performed plus a premium. In this case, price formation involves setting the cost based on variable and fixed costs for the production and sale of products (services), taking into account the volume of its sales, as well as adding a standard markup to the cost, which constitutes profit. This method is common in the service industry, when the price is the full cost of the work performed plus a standard markup.

2. Target pricing based on cost. This method involves setting a full price taking into account production and distribution costs plus a target profit margin. When calculating the estimated price for complex or complete industrial equipment, the price of the total supply and each individual part is established, taking into account technical services for design, installation and commissioning of the equipment. Target pricing is a variation of the more general break-even method. The level of desired target profit in this case is interconnected with specific investments and the level of production realized taking into account its break-even point.

3. The sliding price at the time of concluding a contract can be established by revising the base price taking into account changes in cost items in the process of executing this contract. Of particular importance in this case is the establishment of a price structure that determines the percentage of individual cost items in it (fixed, materials, wages, etc.). The price structure allows us to judge the real economic results of the activity of the enterprise and its individual divisions, the competitiveness of products on the market and the sources of profit.

4. In a highly competitive environment, an increasing number of businesses (companies) set prices based on perceived value. The key to pricing in this case is the buyer's perceived value of the product, not the seller's costs. Value-based pricing means that the seller cannot design the product and develop a marketing program before setting a price for it.

5. Pricing based on competition (the behavior of competitors) can be implemented in two methods: based on the level of current prices and closed ones.

6. Pricing within the framework of intra-company calculation is based on different principles. In this case, prices perform their functions in a modified form, since intracompany calculation is not of a commercial nature. Essentially, intracompany prices are the result of economic policy in the interests of the enterprise as a whole and are mainly of a calculated nature.

3.3. Competition and Competitiveness

Competitiveness is an economic category (characteristic) that determines the market mechanism of influence on producers of goods and services, forcing them to increase productivity and efficiency of production and marketing activities under the threat of displacement from a specific target market. Competitiveness is understood as a complex of consumer and cost (price) characteristics of a product that determine the success of this product and its manufacturer in the market.

It should be borne in mind that technically complex products require large operating costs and their consideration is necessary when determining consumer preferences. Therefore, the general idea of ​​the value of a product as a function of its quality and price requires, in this case, clarification in terms of its cost, which should take into account both the purchase price and operating costs. This clarification leads to the concept of the minimum price for the consumption of a product over its service life with the consumer. This cost in many cases becomes important indicator competitiveness of the product.

The competitiveness of products is measured by a set of indicators combined into three groups: quality, economic and organizational and commercial indicators. The number of indicators of the competitiveness of a particular product (service) depends on its type, technical and operational complexity, the required accuracy of the assessment, the purpose of the assessment (research) and other factors external to the product. At the same time, competitiveness is determined only by those properties that are of significant interest to the buyer and also guarantee the satisfaction of a specific social need. Qualitative indicators of competitiveness characterize the properties of a product, thanks to which it satisfies a specific need. All quality indicators can be divided into classification and evaluation.

Classification indicators characterize the belonging of a product to a certain (classification) group and determine the purpose, scope and conditions of use of this product. Evaluation indicators quantitatively characterize the properties that determine product quality. Depending on the role performed in assessing competitiveness, assessment indicators can be divided into two groups:

· regulated indicators characterize the safety of the product, its patent purity, compliance with national and international standards, requirements for product certification;

· organizational and commercial indicators determine the competitiveness of a product depending on the nature and quality of market research, the degree of efficiency of work to promote the product, sales promotion, advertising activities, the target strategy of the manufacturer, the effectiveness of the sales network and distribution channels. They also indicate the quality of commercial work and include the rationality of the trade contract, forms and methods of delivery, terms and forms of payment, and technical service.

One of the main methods for assessing the competitiveness of products is rating assessment, which is widely used in global economic practice. The essence of the rating assessment is that during the examination the most important parameters products. After testing, the properties of the product are assessed on a five-point scale. The weighted average score consists of individual tests in certain sections. Based on the analysis of weighted average estimates, a conclusion is made about the competitiveness of the product. The enterprise strategy in the field of ensuring product competitiveness largely depends on at what stage life cycle manufactured products are located. The product life cycle acts as an ideal model of the market reaction to a company’s product offering. The life cycle model illustrates that every product as a product of labor has a limited life span, during which it goes through several stages: development, implementation, growth, saturation and decline.

4. Directions for the development of a system of economic methods of managing an organization

Final goal management systems - increasing profits by increasing the competitiveness of the product, expanding its sales market and ensuring the sustainability of the company.

Improving the financial condition of the company can be achieved through:

· improving the quality of the product (the higher the quality, the higher the price);

· implementation of resource conservation policy;

· increasing the program for the production of competitive goods;

· organizational, technical and social development of the company.

Any measures to improve these aspects of activity are reflected in the growth of the enterprise’s profits. For the consumer of a product, the main criteria are the quality of the product, its price and costs of use. These features of the manifestation of the effectiveness of the development of a management system in the areas of production and consumption of goods require the use of different methods for calculating the economic effect with unified principles of approach to calculations.

The principles of economic justification include:

· taking into account the time factor;

· accounting of costs and benefits regarding the product life cycle;

· application of a systematic approach;

· application of an integrated approach;

· ensuring multivariate technical and organizational solutions;

· ensuring comparability of options based on source information;

· taking into account uncertainty and risk factors.

5. Analysis of the principles of economic justification

The essence of the time factor is that an investor, having invested his funds in some event, will receive a large amount in a few years. Subtracting the initial investment from this amount, we get the return on investment.

Let's say a consumer buys a tool - oil equipment for separating oil. At the “input” of the system (facility or oil equipment) there will be oil, and at the “output” there will be processed products: gasoline, fuel oil, etc. For the consumer, the return of the object (oil equipment) is important, expressed in the income received from the sale of products produced by the facility (price products minus its cost). The higher the quality of an object, the higher its productivity, the quality of its products (and, accordingly, the price of products), reliability and safety of operation, lower operating costs, Maintenance and repairs, losses for various reasons. The costs of purchasing and installing the facility will be deducted from income. Also, the manufacturer of oil equipment is improving the organization of production (processes). The object will be a process, the “input” will be resources for the manufacture of oil equipment, and the “output” will be oil equipment as a result of transforming the “input” into the result of the process. In this case, the economic effect of measures to improve the process as an element of the management system will manifest itself in a reduction in the cost of manufacturing oil equipment (minus the costs of the event.

Another way for the manufacturer to take into account the time factor would be to improve the “input” of the system, for example, the quality of materials, components or other components.

This improvement will affect the improvement of the quality of the “output” - the quality of oil equipment and, accordingly, its price, as well as the quality of the process (as an object) due to the reduction of defects from the manufacturer, reduction of downtime and other factors. Additionally, improving the quality of the “output” will increase the income of the consumer of oil equipment.

As we see, the methodology for calculating the economic effect also depends on the nuances of the systemic approach, which cannot be ignored. The use of an integrated approach to calculating the economic effect is expressed in the fact that, along with the calculation of the direct economic effect from the implementation of technical innovations, it is necessary to take into account the side, complex social and environmental effects from the increase (improvement) of the environmental friendliness and ergonomics of the new facility. These indicators include reducing the harmful effects on the air, soil, water, and natural environment, increasing the level of control automation, reducing radioactivity, noise levels, vibration, etc. These indicators must ensure the preservation of human life (health) and the protection of the natural environment.

The comparability of calculation options based on the initial information is ensured by bringing them to the same volume (as a rule, according to a new option), to the same terms, quality level, and application conditions. In practice, all of these factors do not always appear simultaneously. Some of them are brought into a comparable form by applying the same mathematical calculation model to all variants.

Thus, to ensure the required quality and efficiency of the process of development, adoption and implementation of management decisions, it is recommended to take into account some features.

6. Conclusion

The need for economic management methods is naturally and significantly increasing, since in the conditions of developing competition it is not always possible and reasonable to solve, with the help of directive influence, a complex set of tasks to meet the growing needs of the population.

Economic methods of management must and will inevitably occupy a dominant position. This is necessary to ensure normal operating conditions for enterprises in the new economic conditions. At the same time, the number of management levels is reduced.

With the skillful use of economic methods, governing bodies in market conditions can more easily overcome inertia in the implementation of their tasks, caused by the lack of corresponding economic interest in the prompt satisfaction of changing needs. Self-control is strengthened, the need for administrative control is reduced to a minimum, which focuses, if necessary, on the final results of serving the population.

The use of a system of economic methods at enterprises will give the desired effect only if the principle of profitable business management covers all links of the organizational management structure, forming a closed system with the distribution of financial responsibility between all its links.

7. Practical part

Methodology for summary index assessment of management system effectiveness

Initial data:

Management efficiency indicators

Comparable periods

Specific gravity

Management employees in total number average annual workers

Remuneration of management employees in the general wage fund for the organization

Management expenses in cash revenue organizations

Remuneration of management employees in the organization’s cash revenue

Uek= (Ur+Uouv+Uuv+Uov)/4

Management performance indicators

Ur = (Uvu+Uvz+Uvr)/3-(Kb - Ko)

ur 2007 = 1,04

Ur 2008= 1,13

Overall management efficiency

Uef=Ur+(1-Uek)

UEF 2007 = 0.87

UEF 2008 = 1.06

CALCULATIONS:

Management efficiency indicators :

Management employees in the total number of average annual employees:

(%) = number of employees / average number x 100

2006 = 112 / 532 x 100 = 21.05

2007 = 143 / 546 x 100 = 26.19

2008 = 166 / 567 x 100 = 29.28

2007 =2007 (%) / 2006 (%) = 26.19 / 21.05 = 1,24

2008 =2008 (%) / 2007 (%) = 29.28 / 26.19 = 1,12

Remuneration of management employees in the general wage fund for the organization:

(%) = wages of employees / total wage fund x 100

2006 = 854 / 3896 = 21,92

2007 = 1656 / 5743 = 28,84

2008 = 2567 / 6798 = 37,76

2007 = 2007 (%) / 2006 (%) = 28,84 / 21,92 = 1.32

2008 = 2008 (%) / 2007 (%) = 37,76 / 28,84 = 1,31

Management costs in the organization's cash revenue :

(%) = management costs / cash revenue x 100

2006 = 1880 / 86390 = 2,18

2007 = 3782 / 158729 = 2,38

2008 = 5677 / 259864 = 2,18

2007 = 2007 (%) / 2006 (%) = 2,38 / 2,18 = 1,09

2008 = 2008 (%) / 2007 (%) = 2,18 / 2,38 = 0,92

Remuneration of management employees in the organization’s cash revenue:

(%) = employee compensation / cash revenue x 100

2006 = 854 / 86390 x 100 = 0.99

2007 = 1656 / 158729 x 100 = 1.04

2008 = 2567 / 259864 x 100 = 0.99

2007 = 2007 (%) / 2006 (%) = 1,04 / 0,99 = 1,06

2008 = 2008 (%) / 2007 (%) = 0,99 / 1,04 = 0,95

2007 = = 1,18

2008 = = 1,07

Management performance indicators .

Cash revenue per management employee:

(Thousand rubles) = cash revenue / number of employees

2006 = 86390 / 112 = 771.34 thousand rubles.

2007 = 158729 / 143 = 1109.99 thousand rubles.

2008 = 259864 / 166 = 1565.45 thousand rubles.

2007 = 2007 (%) / 2006 (%) = 1109,99 / 771,34 = 1,44

2008 = 2008 (%) / 2007 (%) = 1565,45 / 1109,99 = 1,41

Cash proceeds per 1 rub. employee's salary:

(RUB) = cash revenue / wages of employees

2006 = 86390 / 854 = 101.16 rubles.

2007 = 158729 / 1656 = 95.85 rubles.

2008 = 259864 / 2567 = 101.23 rubles.

2007 = 2007 (%) / 2006 (%) = 95,85 / 101,16 = 0,95

2008 = 2008 (%) / 2007 (%) = 101,23 / 95,85 = 1,06

Cash proceeds per 1 rub. management costs:

(RUB) = cash revenue / management costs

2006 = 86390 / 1880 = 45.95 rubles.

2007 = 158729 / 3782 = 41.97 rubles.

2008 = 259864 / 5677 = 45.77 rubles.

2007 = 2007 (%) / 2006 (%) = 41,97 / 45,95 = 0,91

2008 = 2008 (%) / 2007 (%) = 45,77 / 41,97 = 1,09

Payback rate:

2007 = = 1,04

2008 = = 1,13

Overall management efficiency :

2007 = 1,04 + (1 - 1,18) = 0,87

2008= 1,13 + (1 - 1,07) = 1,06

Point-based methodology for assessing the effectiveness of the management system

Indicator code

Indicator name

Base value 2007

Actual value 2008

Completion percentage

Stimulation function

Adjusted figure

Weight coefficient

Partial performance indicator, point

Net revenue (thousand rubles)

Total cost of products sold (thousand rubles)

Profitability from core activities (%)

Selling expenses (thousand rubles)

Sales result (thousand rubles)

Other income

Fund for modernization and development of production (thousand rubles)

Fund for advanced developments in the field of science, technology, technology (thousand rubles)

Social Development Fund (thousand rubles)

Revenue from sales of products and services

Net profit from FHD thousand rubles.

Average number, people

Output per worker, thousand rubles/person

Overall profitability (%)

Completion percentage = Actual value 2008 / Base value 2007 x 100 = from:

1. Net revenue = 259,864.00 / 158,729.00 x 100 =

267,526.00 / 154,890.00 x 100 = 172.72%

3. Profitability from core activities =

17.21 / 14.43 x 100 = 119.27 = 119.27%

4. Selling expenses = 23,454.00 / 13,298.00 x 100 =

5. Sales result = 46,728 / 24,922 x 100 =

6. Other income = 15,233.00 / 92,842.00 x 100 =

20,395.00 / 1,781.02 x 100 = 1145.13%

8. Fund for advanced developments in the field of science, technology, technology = 5,501.00 / 5,831.40 x 100 = 94.33%

9. Social Development Fund = 11,706.00 / 13,410.00 x 100 = = 87.29%

10. Revenue from sales of products and services = 356,230.00 / 341,637.20 x 100 = 104.27%

11. Net profit from FCD = 28,860.00 / 24,729.50 x 100 = 116.70%

12. Average number= 567 / 546 x 100 = 103.85 people

13. Output per worker = 83583 / 80833 x 100 = 103.40%

14. Total profitability = 8.1 / 7.2 x 100 = 112.50%

Partial performance indicator = Weighting factor x x Adjusted indicator

1. Net revenue = 0.15 x 163.72 = 24.56 41 points

2. Total cost of goods sold =

0.12 x 27.28 = 3.27 41 points

3. Profitability from core activities = 0.1 x 119.27 = = 11.93 points

4. Selling expenses = 0.08 x 23.63 = 1.89 points

5. Sales result = 0.09 x 187.50 = 16.87 points

6. Other income = 0.06 x 183.59 = 11.02 points

7. Fund for modernization and production development =

0.02 x 1145.13 = 22.90 points

8. Fund for advanced developments in the field of science, technology, technology = 0.02 x 94.33 = 1.89 points

9. Social Development Fund = 0.03 x 112.71 = 3.38 points

10. Revenue from sales of products and services = 0.05 x 104.27 = 5.21 points

11. Net profit from FCD = 116.70 x 0.13 = 15.17 points

12. Average number = 0.04 x 103.85 = 4.15 points

13. Output per worker = 0.08 x 103.40 = 8.27 points

14. Total profitability = 0.11 x 112.50 = 12.38 points

Comprehensive performance indicator =

Sum of all indicators = 24.56 + 3.27 + 11.93 + 1.89 + 16.87 + 11.02 + 22.90 + 1.89 + 3.38 + 5.21 + 15.17 + 4, 15 + 8.27 +12.38 =

= 142.89 points

8. Conclusion

So, in the test work in the theoretical part, we identified the main economic methods in enterprise management that ensure its effective functioning in market conditions: commercial calculation; intra-company settlement; pricing policy and pricing mechanisms; mechanisms and methods for improving the quality and ensuring the competitiveness of products and the enterprise as a whole. The main direction for the introduction of economic management methods at enterprises is the use of methods for economic justification of the choice of management decisions.

The economic management mechanism includes the main functions and methods of managing the economic activities of an enterprise, aimed at increasing productivity and production efficiency while constantly adapting the activities of the enterprise as a whole to changes in market conditions and the behavior of all its participants.

In the practical part, using the method of summary index assessment of the efficiency of the enterprise system, the following were calculated:

Management efficiency indicators:

UEC 2007 = 1.18

UEC 2008 = 1.07

this indicates that in 2007 the efficiency of the device decreased by 18%, in 2008 it decreased by 7%;

Management performance indicators:

ur 2007 = 1,04

Ur 2008= 1,13

Evidence of an increase in productivity in 2007 by 4%, in 2008 by 13%.

Overall management efficiency:

UEF 2007 = 0.87

UEF 2008 = 1.06

Calculations showed that in 2007 the efficiency of enterprise management decreased by 13%, and in 2008 it increased by 6%.

The scoring methodology of a comprehensive indicator of the effectiveness of the management system showed excellent effectiveness of the management system.

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FORMS of Economic Management Methods

Economic management methods presuppose material motivation, i.e. orientation towards the fulfillment of certain indicators or tasks, and the implementation of economic rewards for the results of work after their implementation. The forms of EMU are presented in the table below.

Table 1 Forms of economic management methods

Name of MU group	Group specifics	Subgroup name	Name of methods
Economic management methods	Influencing the material interests of people, focusing on the fulfillment of certain indicators or tasks and rewards for their implementation	Economic methods applied at the macro level	Forecasts: national programs; government orders; tax policy; pricing policy, financial and credit policy; investment policy.
Economic methods applied at the enterprise (organization) level	Planning: balance sheet method; normative method; analytical method; math modeling.
Commercial calculation: self-sufficiency; self-financing
Economic management methods applied to an individual employee	Incentive methods (salary, bonuses, etc.)
Methods of punishment (fines, deductions, etc.)

The use of economic management methods is associated with the formation of a work plan and control over its implementation, as well as economic stimulation of labor, i.e. with a rational remuneration system that provides incentives for a certain quantity and quality of work, and the application of sanctions for non-fulfillment.

Economic methods at the macro level act as government regulation. It covers the development of forecasts and rational programs, government orders, tax, price, investment and financial and credit policies of the state.

At the micro level, methods provide for the economic isolation and independence of enterprises.

The use of economic management methods for the purpose of individual motivation of workers’ work activity is manifested in payment of labor.

In a free market and complex interaction, the role of economic management methods is increasing. They become a condition for a radical restructuring of the main mechanism of an economic entity, the creation of a holistic, effective and flexible system of economic management.

Main types of economic management methods at an enterprise

The main economic methods (models) in enterprise management that ensure its effective functioning in market economic conditions are:

1) commercial settlement;

2) intra-company settlement;

3) pricing policy and pricing mechanisms;

4) mechanisms and methods for improving the quality and ensuring the competitiveness of products and the enterprise as a whole.

Commercial calculation combines management functions and economic levers aimed at comparing the costs and results of the enterprise’s activities to ensure economic feasibility specific entrepreneurial activity (specific business) and the enterprise as a whole.

The ultimate goal of commercial calculation is to determine the set of management actions for the enterprise to obtain sustainable profits and other benefits when implementing specific operating activities. The most important commercial settlement mechanisms are:

1) the enterprise’s policy to optimize production and distribution costs, ensuring the enterprise’s competitive position in the market and obtaining sustainable profits;

2) organization of conditions for sustainable financing (including lending) of the activity and development of the enterprise.

There are various ways and forms of using commercial settlement models. In each specific case, the use of certain models is dictated by the task at hand.

Divisions (production departments and branches) that do not have legal independence do not enter into intra-company transactions on a contractual basis. They carry out relationships with other departments (departments) on the basis of various plans and mutual obligations. Such units are endowed with their own financial resources and report on their use. All calculations are carried out through a single center of the enterprise. As a result, within the framework of commercial settlement, a form of relationship within the company arose and developed, which can be called intercompany settlement .

Intracompany settlement implemented in those enterprises where there is a decentralized management structure and different economic relations between divisions (acting as profit and cost centers).

In accordance with the accepted relationships within the framework of intra-company calculation, a system of intra-company prices, deductions and payments is built. They act as levers of influence on the production and economic activities of the independent departments, branches and subsidiaries included in the enterprise (corporation), thereby ensuring the role of a regulator of production costs.

Commercial and intra-company calculations represent a unified calculation system, which follows from the general goals and objectives facing the entire company and its individual divisions. Intracompany settlement largely contains elements of commercial settlement, since it is focused on achieving the goals of commercial settlement.

A distinctive feature of intra-company settlement is that it is carried out within the boundaries of the company’s single property, while commercial settlement is a method of management that involves conducting settlements and relations between different owners. Consequently, in commercial calculations, prices reflect real processes and the commodity-money relations that develop in the market are fully manifested.

Prices and pricing has a central place in the economic mechanism of enterprise management.

The pricing policy should determine the short-term and long-term profitability of products and the enterprise as a whole. Effective pricing in many cases makes it possible to increase a company's profits. A special place is occupied by the pricing policy of the enterprise in the long-term plan of its development.

Pricing policy goals:

· Ensuring sound planning and coordinated price regulation based on a comprehensive market analysis and target orientation of production, taking into account the optimization of production volumes, ensuring the necessary investments and innovations to increase productivity, quality and technical level of production, sufficient to maintain and strengthen the market position of the enterprise in a competitive environment ;

· Creation of conditions for maintaining uniform prices for similar products on the world market.

The implementation of these goals is carried out in close coordination of pricing policy with marketing activities, the implementation of the enterprise's investment policy, aimed at fully satisfying the effective demand of the market and maintaining the level of production and sales costs that ensure the planned profit and competitiveness.

When determining a pricing policy, it should be borne in mind that as a long-term goal, an enterprise always strives to set higher prices for goods whose quality may be of interest to the buyer. Buyers choose suppliers whose products provide the greatest value. In this case, value is defined as a function of the quality of the product and its price. The strategic goals and pricing policy of the enterprise should provide for the competitiveness of the product through innovation, quality, speed of delivery, service and other advantages over competitors, and not through lower prices and a decrease in its profitability (profitability).

When determining the price of a product, one of the well-known approaches to its formation is used, including: pricing based on cost and pricing based on product value, as well as pricing based on taking into account the behavior of competitors. Pricing principles are often referred to as methods or methodology for setting prices and determining price structures. The most well-known pricing methods are given below.

1. The simplest pricing method is to set the price at the cost of work performed plus a premium. In this case, price formation involves setting the cost based on variable and fixed costs for the production and sale of products (services), taking into account the volume of its sales, as well as adding a standard markup to the cost, which constitutes profit.

2. The most common method in modern conditions is called “target” pricing, focused on cost. This method involves setting a full price taking into account production and distribution costs plus a target profit margin. The level of desired target profit in this case is interconnected with specific investments and the level of production realized taking into account its break-even point.

3. The sliding price at the time of concluding a contract can be established by revising the base price taking into account changes in cost items in the process of executing this contract.

4. In a highly competitive environment, an increasing number of businesses (companies) set prices based on perceived value. The key to pricing in this case is the buyer's perceived value of the product, not the seller's costs. Value-based pricing means that the seller cannot design the product and develop a marketing program before setting a price for it.

5. Pricing based on competition (the behavior of competitors) can be implemented in two methods: based on the level of current prices and closed ones.

6. Pricing within the framework of intra-company calculation is based on different principles. In this case, prices perform their functions in a modified form, since intracompany calculation is not of a commercial nature. Essentially, intracompany prices are the result of economic policy in the interests of the enterprise (corporation) as a whole and are mainly of a calculated nature.

Competitiveness is an economic category that determines the market mechanism of influence on producers of goods and services, forcing them to increase productivity and efficiency of production and marketing activities under the threat of displacement from a specific target market.

Competitiveness is understood as a complex of consumer and cost characteristics of a product that determine the success of this product in the market.

The competitiveness of a particular product is determined by a comparative assessment of its characteristics in relation to the products of competitors. Competitiveness can be defined as comprehensive description of a product, which determines its preference in the market compared to competing products both in terms of the degree of compliance with a specific social need and in terms of the costs of satisfying it. It should be borne in mind that technically complex products require large operating costs and their consideration is necessary when determining consumer preferences. Therefore, the general idea of ​​the value of a product as a function of its quality and price requires, in this case, clarification in terms of its cost, which should take into account both the purchase price and operating costs. This clarification leads to the concept of the minimum price for the consumption of a product over its service life with the consumer. This cost in many cases becomes an important indicator of the competitiveness of a product.

The competitiveness of products is measured by a set of indicators combined into three groups: quality, economic and organizational and commercial indicators. The number of indicators of the competitiveness of a particular product depends on its type, technical and operational complexity, the required accuracy of the assessment, the purpose of the assessment and other factors external to the product. At the same time, competitiveness is determined only by those properties that are of significant interest to the buyer and also guarantee the satisfaction of a specific social need.