Indicators of management efficiency. Criteria and indicators of management efficiency Classification of management efficiency assessment methods

In assessing management, the greatest difficulty is understanding its result. It is possible to evaluate resources, it is easy to measure time, it is difficult to evaluate the result.

There is an end result in which management is manifested only indirectly, and one can name the immediate result, which is inherent in any kind of human activity.

The direct result of management can characterize a set of criteria and performance indicators.

Efficiency criterion- a sign on the basis of which an assessment, definition or classification of something is made; measure of judgment, evaluation.

Efficiency criterion- a sign on the basis of which an assessment, definition or classification of something is made; measure, standard of judgment, evaluation.

The criterion of management efficiency is determined not only by the optimal functioning of the management object, but also by the quality of personnel work, social efficiency.

Let us first consider the performance criteria related to the control object. modern science identifies general, local and qualitative criteria for management effectiveness.

General criterion– economic results of the activity of the managed subsystem as a whole, i.e. implementation by an enterprise (or organization) of its mission in lowest cost.

A group of more specific local criteria:

The cost of living labor for the production of products or the provision of services;

Cost of material resources;

Costs of financial resources;

Indicators of the use of fixed production assets;

Accelerating the turnover of working capital;

Reducing the payback period of investments.

Group of qualitative criteria:

Increasing the share of products the highest category quality;

Ensuring environmental cleanliness;

Release of products needed by society;

Improving the working and living conditions of employees;

Resource and energy saving, etc.

The criterion of management efficiency, in addition, under certain conditions, may be the maximum output of products or the maximum of services.

All these criteria should be reflected in a certain system of indicators. economic efficiency which we will consider in the second question.

Performance indicator- a quantitative characteristic of the enterprise, characterizes the effectiveness of management.

Such performance indicators as labor productivity, material intensity, capital productivity of fixed production assets, turnover of working capital, return on investment can be conditionally combined into a group of private or local indicators.

In addition, there are generalizing indicators: profitability and liquidity. They reflect the outcome. economic activity and management in general but not fully characterize the efficiency and quality of labor process management, production assets, material resources.

The indicators that characterize the work of the management apparatus are the strategic effectiveness of management and the timeliness of the adoption and implementation of management decisions.

When evaluating the effectiveness of management, it is necessary to use the entire system of generalizing and particular indicators in an integrated manner.

Efficiency management activities in relation to the subject of management, it can be characterized by quantitative (economic effect) and qualitative indicators (social efficiency).

Economic efficiency indicators

At the level of individual enterprises in various sectors of the economy, various groups of indicators of economic efficiency are used. However, each enterprise evaluates the economic efficiency of the use of material resources, fixed assets and working capital, capital investments, personnel activities, and also calculates a general indicator that characterizes the economic efficiency of the enterprise as a whole.

1. An indicator of the efficiency of the use of material resources. Reducing the material consumption of products is one of the main directions for increasing efficiency in industry and construction, since the costs of materials account for more than half of the costs of manufacturing products in these industries. As a rule, this is achieved by introducing new resource-saving technologies, replacing expensive materials with cheaper ones.

2. The indicator of the efficiency of the use of fixed production assets. The main production assets include: means of labor (industrial buildings and structures, machines, machine tools, equipment, vehicles and the like) that are involved in the production. The most important areas for improving the efficiency of the use of fixed assets are: increasing the shift ratio of the enterprise, reducing the loss of equipment working time, etc.

3. An indicator of the effectiveness of capital investments. As you know, the optimal payback period for capital investments should not exceed two years.

4. An indicator that characterizes the effectiveness of the personnel. The increase in labor productivity depends on a number of factors: the technical level of production, the qualifications of workers, the quality and availability of required quantity materials, etc.

Material intensity, capital productivity, return on investment are indicators characterizing the economic efficiency of the use of individual resources. Meanwhile, at each enterprise it is necessary to determine a generalizing indicator that allows evaluating the efficiency of the enterprise as a whole. In market conditions, such an indicator is profitability, as the ratio of profit to costs.

Profitability qualitatively characterizes the work of the enterprise and reflects the comparison of profits with all costs. In various industries, at the level of individual enterprises, there may be specific features.

The given indicators of economic efficiency of management are static.

The reliability of performance indicators increases if the analysis of forms of management efficiency takes into account its dynamic aspect.

In this regard, it is advisable to consider management performance indicators in dynamics by registering and comparing changes over two or more periods.

5. Dynamic indicator of management efficiency. The dynamics of the economic efficiency of management is also characterized by a comparison of these indicators for two or more periods, which gives an indicator of the relative change in management efficiency.

It is advisable to calculate the given dynamic indicators also when implementing fundamental changes in the organization's management system, when comparing various options for improving the management system. Evaluation of the real relationship between specific management performance indicators and the listed characteristics of the management system allows diagnosing the management system, revealing its potential, and determining ways to improve.

Indicators social efficiency

Assessment of social efficiency reflects the social result of managerial activity and characterizes the degree of use of the potential capabilities of the team to achieve the mission of the company, its social significance.

Indicators of social efficiency of management are characterized only by the resulting components, the main ones are:

· raising the scientific and technical level of management;

· increasing the level of integration of management processes;

· professional development of managers;

raising the level of validity of decisions made;

formation of an adequate mission of the organization of organizational culture;

Improvement of the controllability of the system;

increase in the degree of job satisfaction;

gaining public trust;

strengthening the social responsibility of the organization;

· improving the environmental impact of activities, etc.

Improving the performance indicators of the organization's activities is possible as a result of the development and implementation of organizational and technical measures that comprehensively reflect the ways of increasing the economic efficiency of management.

The following classification of activities related to the growth of the result and the reduction of resource costs is proposed: technical, organizational, socio-economic.

· Technical measures are aimed at improving technologies, equipment, modes of processing raw materials, the quality of the resources used.

· Organizational measures are aimed at improving the organization of accounting, production and labor, reducing the production cycle, repair and saving resources.

· Socio-economic measures are aimed at improving working and leisure conditions, applying incentives and responsibility measures, motivating the growth of labor quality and productivity, developing a corporate spirit in the name of the organization's goals.

To assess the economic efficiency of management in broad sense summaries are used. Until recently, to characterize the economic efficiency of the management system for state level among others, a generalizing indicator was used - national income (newly created value) for a specific period of time, at the industry level - an indicator of labor productivity, at the enterprise level - profit.

There are a lot of private indicators of the economic efficiency of management in the broad sense (of the organization as a whole) (more than 60). Among them: profitability, turnover, return on investment, capital intensity, capital productivity, labor productivity, growth ratio wages and labor productivity, etc.

General indicators of social efficiency in a broad sense can be:

The degree of fulfillment of consumer orders;

The share of the company's sales in the market, etc.

Particular indicators of social efficiency are:

Timeliness of order fulfillment;

Completeness of order fulfillment;

Rendering additional services;

After-sales service, etc.

The economic efficiency of management (EU) in the narrow sense is characterized by the following indicators. General indicator:

Eu \u003d D / Z,

where D - enterprise income; Z - the cost of maintaining the administrative apparatus.

Private indicators:

Share of administrative and management expenses in the total amount enterprise costs,

Share of population managerial workers in the total number of employees at the enterprise,

manageability rate (the actual number of employees per employee of the administrative apparatus), etc.

Generalizing indicators of social efficiency in the narrow sense are: the share of decisions made at the suggestion of employees labor collective; the number of employees involved in the development management decision and etc.

Particular indicators of social efficiency include: the degree of technical equipment of managerial work, the turnover of employees in the management apparatus, the qualification level of personnel, etc.

Private indicators that characterize the effectiveness of labor in the field of management also include:

1) reducing the complexity of processing management information;

2) reduction of managerial staff;

Reducing the loss of working time of managerial personnel by improving the organization of labor, mechanization and automation

3) labor-intensive operations in the field of management.

Indirect methods for evaluating the effectiveness of changes in the management system are possible. One of them, the ball point one, was proposed based on the analysis of the Felix-Riggs method.

To track the direction of development, the enterprise must keep a number of factors under control. The degree of approach to the planned state for each parameter will be the degree of achievement of a particular goal. The approach under consideration makes it possible to obtain a total final index by weighing individual indicators using expert assessments. The composition of such indicators is also determined by experts, based on the conditions of a particular enterprise.

If the state of the objects of management at the enterprise is given by the graph of "state indicators", reflecting the degree of achievement of the goals of the objects by their elements: "resources" - "production process" - "product". Then the production criteria selected as part of the controlled parameters in the methodology for assessing the effectiveness of management can be considered as a function of the change in the values of "state indicators":

K j = f (D p i), i = 1, r; j = 1, n

where K j - production criterion;

Dp i - change in the value of "status indicators";

i - index of the "state indicator";

r is the number of analyzed "status indicators";

j - production criterion index;

n is the number of controlled production criteria.

If, according to the Felix-Riggs method, the current value of the j-th production criterion can be displayed by its estimate Q kj, then the value of management efficiency (efficiency gain from improving management functions) can be defined as the difference between the total values of estimates that make up the index I t (at the time t after the introduction of measures to improve management) and the index I 0 (at the initial moment of analysis):

E \u003d I t - I 0

where E is the value of management efficiency.

Thus, the proposed approach to measuring the performance of managerial employees indirectly, through the parameters of the state of production, involves the formation of a system of indicators depending on the individual conditions of the enterprise.

Despite all the difficulties in evaluating the effectiveness of managerial work, theoretical, methodological and methodological techniques for evaluating the effectiveness of individual measures have been developed to a greater extent than management as a whole. Thus, there are known methods for evaluating the effectiveness of the introduction of new technology, automated systems management, etc.

The most typical way to determine the economic efficiency of management improvement measures is to calculate the annual economic effect obtained from their implementation and compare it with the costs of these measures.

Determined by the formula:

where K e- coefficient of efficiency of management improvement;

E year- annual economic effect obtained as a result of the activities;

W- expenses for measures to improve management.

Thus, the economic effect is understood as the absolute value of the result economic activity entrepreneur (entrepreneurial structure). In the very general view the indicator of economic efficiency can be expressed by the following ratio:

The difference between the resource and cost approaches lies in the fact that with the resource approach, the economic effect is correlated with the value of the acquired resources, and with the cost approach, with that part of the cost of resources that is included in the costs in the period under review. As it was already revealed above, there is no universal indicator characterizing the economic efficiency of entrepreneurship. To evaluate it, it is advisable to use a system of indicators, including general and partial indicators that characterize the effectiveness of various aspects entrepreneurial activity, which are systematically presented in Table. one.

Table 1 - Indicators of economic efficiency of entrepreneurship

Index	Content	Calculation procedure	Comment
Economic indicators
Cost level	Costs for core activities attributable to 1 rub. proceeds	The ratio of the cost of goods sold (products, works) to sales proceeds	Characterizes the efficiency of the business structure
Revenue per employee	Shows how many rubles of revenue fall on 1 employee	The ratio of sales revenue to the average annual number of employees	This is an indicator of labor productivity, which characterizes the efficiency of using labor resources
Return on assets of the active part of the OPF	Shows how many rubles of income the use of the cost unit of the active part of the OPF gives	The ratio of sales revenue to average annual cost active part of the OPF	Characterizes the efficiency of using the active part of fixed production assets
Indicators financial stability
The ratio of borrowed and own funds	Shows how much borrowed funds are attracted per 1 ruble of own funds invested in assets	The ratio of all liabilities of the business structure (credits, loans and payables) to equity ( equity)	The ratio value must be less than 0.7. Exceeding this limit means dependence on external sources of funds, loss of financial stability
Equity ratio	Availability of own working capital necessary for financial stability	The ratio of own working capital to the total amount of working capital	The lower limit is 0.1. The higher the score (about 0.5), the better financial condition entrepreneurial structure
Debt ratio	This indicator reflects the level of financing of assets at the expense of borrowed funds	The ratio of debt financing to the balance sheet currency	The higher the value of the indicator, the higher the level of debt financing and, consequently, the higher the financial risk.
Liquidity indicators
Overall coefficient solvency	Sufficiency of working capital that can be used to pay off its short-term obligations	The ratio of current assets (current assets) to current liabilities (short-term liabilities)	From 1 to 2. The lower limit is due to the fact that working capital should be enough to cover their short-term obligations.
Quick liquidity ratio	Forecasted payment possibilities of the business structure subject to timely settlements with debtors	Attitude Money and short term valuable papers plus the amount of funds raised in settlements with debtors to short-term liabilities	1 and above. Low values indicate the need to work with debtors in order to ensure the possibility of converting the most liquid part of working capital into cash for settlements with their suppliers (contractors, customers)
Business Activity Indicators
Accounts receivable turnover ratio	Measures how many times accounts receivable can be converted into cash during the analyzed period	The ratio of sales proceeds to the average value of receivables	An increase in the ratio means an increase in the quality and liquidity of receivables. The low value of turnover may be caused by the lengthening of the period of settlements with consumers.
Accounts receivable turnover period	Characterizes the average period of accumulation (the average number of days of receipt of funds for debts)	The number of days in the analyzed period divided by the receivables turnover ratio	If the average period of collection exceeds the period stipulated by the terms of sale, this means that buyers are not paying bills on time
Accounts payable turnover ratio	Measures how many times accounts payable are drawn during the analyzed period	The ratio of sales proceeds to the average cost of accounts payable	The optimal ratio is close to unity. A significant excess of receivables over payables creates a threat to financial stability
Profitability indicators
Gross operating profit ratio	Efficiency of costs for the production and sale of products of the main activity	The ratio of gross profit from operating activities to sales revenue from operating activities	The dynamics of the coefficient may indicate the need to revise prices or strengthen control over the cost of the main products
Return on sales based on net profit	Characterizes the specific value of residual cash in total revenue	The ratio of net profit to sales revenue	Average - 3,2%
Return on assets (ROA)	Determines the efficiency of asset use, estimates the rate of return on investment	The ratio of net profit to the average value of assets	The growth of the indicator indicates an increase in the production efficiency of the business structure.
Return on equity (ROE)	Determines the effectiveness of the use of own funds	The ratio of net profit to the average cost of equity	It is necessary to compare the dynamics of this indicator with the dynamics of ROA. If ROE goes up and ROA stays the same, then it means an increase financial risk entrepreneurial structure
Market indicators
Basic earnings per share	Shows how much earnings per share	The ratio of basic earnings to the weighted average number of ordinary shares outstanding	This indicator affects market value shares. AT general case an increase in the indicator can provoke an increase in the stock price.
Diluted earnings per share	This ratio shows the maximum possible degree of profit reduction (loss increase) attributable to one ordinary share	The ratio of diluted earnings to the weighted average number of ordinary shares outstanding
P/E ratio	Shows the amount that investors are willing to pay for each ruble of net profit	The ratio of the market price of 1 ordinary share (OA) to net profit per 1 OA	In general, the growth of this indicator can be interpreted as a positive attitude of the market towards the prospects of the company

Topic 12. MANAGEMENT EFFICIENCY: WAYS TO INCREASE.

The main task of any manager is to effective management. Performance criteria allow you to assess in detail the quality of the manager's work in order to make appropriate adjustments. Evaluation work should be carried out regularly in order to identify strengths and weaknesses followed by timely adjustments.

The essence of the concept

Management effectiveness is an economic category that demonstrates the contribution of the manager and his environment to the overall performance of the organization. Many researchers put this meaning in this concept. In this case, the management efficiency criteria are presented as the results of activities and the degree of implementation of the goals and objectives that were set for the current period. Profit is the main indicator.

It should be noted that the effectiveness of management is one that characterizes management as a whole or its separate subsystem. For this purpose, various integral indicators are used, which give a more accurate numerical definition of the results.

It should be noted that a significant part of the economically active population with an appropriate level of education and qualifications is involved in the management process. Since a large amount of time and money is spent on training such personnel, a lot of attention is paid to assessing such a parameter as management efficiency. Efficiency criteria allow for a more in-depth look at this issue.

In theoretical studies, the following varieties are distinguished:

economic efficiency is the ratio of production and management costs, as well as the results obtained;
social efficiency is the satisfaction of different categories of consumers with the range and quality of goods and services.

The following concepts should also be distinguished:

internal efficiency is the achievement of the organization's own goals at a constant level of costs;
external efficiency - compliance of the enterprise with the demands and requirements of the external environment.

The evaluation algorithm looks like this:

defining the purpose of performance evaluation;
selection of criteria and their detailed justification;
collection of initial data that will be used in the analysis process;
development of requirements for the resulting indicators;
development or selection of a methodology in accordance with which calculations will be made;
carrying out calculations and evaluation of the obtained indicators.

Every organization sets itself certain goals. In the process of evaluating the final results, certain inconsistencies may be identified. Based on the results of the audit, a decision can be made to adjust the management process or to make changes to the plans.

Economic criteria for management efficiency

The main goal of management is the continuous improvement of the performance of the organization. Particularly important is management. Efficiency criteria can be general and particular. In the first case, the global aspect of performance results is considered. It is important to achieve maximum results with minimal cost resources.

Particular indicators of management effectiveness are as follows:

the level of labor costs of workers employed in the production process;
rationality of spending material resources;
minimum costs of financial resources;
indicators characterizing the use and depreciation of fixed production assets;
the size of the cost of production (should be kept to a minimum);
indicator of profitability of production;
technical equipment of production shops (compliance with modern achievements of technical progress);
labor intensity of employees, which is determined by working conditions and organizational structure;
compliance with the cost rate while fully complying with all contractual obligations;
stability of the number and composition of personnel;
compliance with environmental standards at the same level of costs.

In order to evaluate the efficiency of the enterprise, first of all, they are used economic indicators. The main one is the ratio of profit to total cost that were produced during the reporting period. If deviations or unsatisfactory results are identified, a factor analysis to determine specific causes.

Components of efficiency

In the course of assessing the effectiveness of organization management, the following indicators can be used:

performance, which is manifested in the degree of achievement of the goals that were set by management;
the ability to economically spend material and financial resources, fully satisfying the needs of all structures and departments of the organization;
achievement of the optimal ratio of the obtained economic results to the costs that were carried out in the production process;
the degree of influence of direct or indirect factors on the final result.

Criteria groups

Criteria for evaluating the effectiveness of management are specific indicators that allow you to evaluate the feasibility and effectiveness of the implementation of certain activities. Modern economics divides them into two groups:

private (local) criteria:

labor costs of workers involved in the direct production of goods or services;
expenditure of material resources for managerial and other purposes;
expenditure of financial resources;
indicators that characterize the use of fixed assets (purpose, depreciation, efficiency, etc.);
the speed of turnover of funds;
payback period of investments (its reduction or increase).

quality criteria:

increase in the output of products that belong to the highest category;
environmental responsibility of the organization, as well as the introduction of modern energy-saving technologies;
compliance of products with the urgent needs of society;
continuous improvement of working conditions of employees, as well as their social level;
saving resources.

It is worth noting that all management efficiencies must be accompanied by the maximization of output (or the number of services provided). There should also be an increase in profit levels.

Criteria and indicators of management efficiency

In order to evaluate the economic results from management activities or decision-making, appropriate methods are used. Thus, the criteria and indicators of management effectiveness are as follows:

general indicator of management efficiency (ratio of profit for reporting period to management costs).
managerial personnel ratio (the ratio of the number of top managers and the total number of employees employed at the enterprise);
coefficient of management costs (the ratio of the total costs of the organization to the costs of management activities);
the ratio of management expenses to the volume of output (in physical or quantitative terms);
efficiency of management improvement (the economic effect for the year is divided by the amount of money spent on management activities);
annual economic effect (the difference between the total savings due to the implemented management measures and the costs multiplied by the industry coefficient).

Organization management efficiency

Economists distinguish the following criteria for the effectiveness of organization management:

organization of management entities, as well as the full validity of their activities;
the amount that is spent on solving certain issues that are under the jurisdiction of top management;
style of management activity;
the structure of the governing bodies, as well as the smoothness of the relationship between their various links;
the total costs that fall on the maintenance of the administrative apparatus.

Any organization seeks to obtain the maximum benefit. It should be noted that the increase in profit is one of the main parameters, according to which the effectiveness of management is determined. The criteria for the effectiveness of the organization in this context imply the end result of the work of the entire enterprise. This is due to the fact that the implementation of plans largely depends on the quality work of managers.

Basic approaches to performance evaluation

The most important indicator of the functioning of any organization is the effectiveness of management. Performance criteria can be defined and applied according to several basic approaches:

The target approach, as the name implies, is associated with an assessment of the degree of achievement of the planned result. At the same time, the action becomes much more complicated if the enterprise does not produce any tangible products, but is engaged, for example, in providing various kinds of services. It can also be about overlapping goals. Also, the criteria for evaluating the effectiveness of managing an organization quite often represent a set of formal goals that do not reflect the real state of affairs.
A systematic approach involves considering the management process as a combination of input, direct operation, and output. At the same time, management can be considered both at the highest level and at the middle level. Most often, the system is considered in the context of its adaptation to internal and external conditions, which are constantly changing. No organization can limit itself to just producing products and providing services, because it must act in accordance with market conditions.
The multidimensional approach aims to cover the interests of all groups formed in the organization.
The approach of competing assessments makes it possible to use such criteria for the effectiveness of enterprise management as a control system, as well as internal and external influences. At the same time, the leader quite often faces a mutually exclusive choice.

Evaluation of the effectiveness of personnel management

The criteria for the effectiveness of personnel management include the quality, timeliness, and completeness of the performance of certain work and the achievement of goals. The overall numerical indicator, according to which the performance of employees can be assessed, is the ratio of the achieved indicators to the labor costs for a certain period.

Evaluation of the effectiveness of personnel management is usually carried out in order to assess the feasibility and validity of the introduction of motivational mechanisms or personnel changes. At the same time, it should be borne in mind that personnel costs can be primary (wages) and secondary ( social service and other costs provided for at the legislative level).

The work of employees must ensure the achievement of the goal. The criteria for the effectiveness of personnel management are, for the most part, specific indicators that are calculated per unit of production capacity or output.

Evaluation of the effectiveness of the management system

There are the following criteria for evaluating the effectiveness of the management system:

the complexity of the organizational structure and the justification for the expediency of the functioning of each of its links;
the speed of response to newly emerging situations and the adoption of appropriate management decisions;
strategy, in accordance with which the management of the organization as a whole and each of its individual subsystems is carried out;
the costs that fall on the maintenance of the administrative apparatus, as well as their relationship with the results obtained;
results of continuous monitoring of top management activities;
assessment of the impact of the management apparatus on the final result of the enterprise;
the numerical and qualitative composition of the management, as well as the ratio with the total number of employees.

It should be noted that the results of the organization's activities depend not only on the efficiency of the production staff, but also on how well the organizational structure is built. To do this, a periodic check is carried out in order to identify discrepancies, as well as to bring the parameters to modern requirements and norms (using criteria for the effectiveness of management systems).

Classification of methods for assessing management effectiveness

Criteria and indicators for assessing management effectiveness can be applied in accordance with the following approaches:

orientation to the definition of the initially set tasks in order to determine the degree of their implementation;
assessment of the effectiveness of the administrative apparatus, as well as the degree of provision of managers with information and other resources;
evaluation of manufactured products or services provided in order to determine the satisfaction of the end user;
involvement of professional experts to identify weak and strong points in the functioning of the organization;
comparative analysis of different points of view of managers or management systems;
involvement of all parties and participants in the management and production process to determine the degree of efficiency.

Evaluation activity can correspond to one of the following types:

forming:
- determination of the discrepancy between the desired and the actual state of affairs;
- assessment of the production process in order to determine the strengths and weaknesses;
- assessment of the degree of achievement of the set goals.
summarizing:
- determination of varieties of products and services that bring real economic benefits in order to eliminate irrational directions;
- study of changes in the well-being of employees and customers as a result of the organization's activities;
- assessment of the ratio of costs to actually achieved economic results.

conclusions

Management effectiveness is an economic category that demonstrates the manager's contribution to the resulting indicator of the organization's performance. The determining indicator here is profit (namely, a comparison of the indicator that was achieved and the one that was noted in the plan for the corresponding period).

Management efficiency is critical for several reasons. The first of them is that a lot of time is spent on training this kind of personnel, and their number is quite large. In addition, top management is characterized by the highest degree wages at the enterprise, which should be economically justified.

Management efficiency can be both economic (recoupment of costs invested in production) and social (degree of satisfaction of the population with quality, quantity, as well as the range of products and services). It is also worth highlighting the internal and external performance separately.

One or more approaches can be used to evaluate the effectiveness of an organization's management. Thus, the target implies an assessment of the result obtained and its comparison with the planned one for the period. If we talk about a systematic approach, then we are talking about the perception of the work of the organization as a holistic process. Multivariate assessment affects all groups that are somehow connected with the activities of the enterprise or are interested in its results. It is also worth paying attention to the approach of competing estimates, which takes into account factors of the opposite direction.

In the course of assessing the effectiveness of management, a number of criteria are used, which can be used alone or in combination. So, the main indicator is the ratio of costs and profits. Also important role plays the optimal ratio of production workers and the number of regular management personnel, as well as the costs that are regularly assigned to management. The last indicator is important to correlate not only with the level of profit, but also with the actual volume of production (in physical or quantitative terms). Also, when calculating economic efficiency, it is important to adjust the indicators of the values of the industry coefficient.

It is important to understand that in achieving the success of an enterprise, the main role is played not only by the composition of the production personnel, but the criteria for the effectiveness of management quality are no less important. The correct organizational structure must be selected, which will ensure optimal interaction between all departments of the enterprise, as well as reducing time and communication.

Management efficiency is a relative characteristic of the performance of a particular management system, which is reflected in various indicators, both of the management object and the management activity itself (management subject), and these indicators are both quantitative and qualitative.

An important quantitative characteristic of efficiency

serves performance. Productivity is the ratio of output units to input units. Productivity reflects the complex effectiveness of the use of all types of resources (labor, capital, technology, information).

The basic concepts of management efficiency are: the efficiency of the work of employees of the management apparatus;

The effectiveness of the management process (functions, communications, development and implementation of management decisions); effectiveness of the management system (taking into account the management hierarchy);

The effectiveness of the management mechanism (structural-functional, financial, production, marketing, social, etc.).

AT economic theory There are two types of efficiency: economic and social.

Economic efficiency is determined by the ratio of the result obtained to the costs.

Social efficiency expresses the degree of satisfaction of the demand of the population (consumers, customers) for goods and services.

Quantitative assessment of management effectiveness is largely difficult due to the specific features of managerial work.

One of the well-known approaches to assessing the effectiveness of management is to use the concepts of "efficiency in the broad sense" and "efficiency in the narrow sense". In a broad sense, management efficiency is identified with the efficiency of the system as a whole. In a narrow sense, efficiency reflects the effectiveness of the

management activities. In both senses, generalizing indicators and a system of private indicators of economic and social efficiency are used to characterize efficiency.

With all the difficulties in evaluating the effectiveness of managerial work, theoretical, methodological and methodological techniques for evaluating the effectiveness of individual activities have been developed to a greater extent than management as a whole.

Justification of the economic efficiency of improving the management of enterprises should be supplemented by an assessment of their social efficiency.

The methodology for calculating the economic effect depends on what activities are carried out and which subsystem of the management system they belong to - "input", "transformation process" or "result".

The effectiveness of investments is calculated according to the indicators summarized in the system. These include:

Indicators of commercial (financial) efficiency, reflecting the financial consequences of the project implementation for its direct participants;

Budget performance indicators reflecting the financial implications for the federal, regional and local budgets;

Indicators of economic efficiency, taking into account costs and results.

Improving the performance indicators of the company is possible as a result of the development and implementation of organizational and technical measures that comprehensively reflect the efficiency factors that can be combined into two groups:

Measures to increase the result of the organization's activities;

Measures for more economical use of resources (resource saving, cost reduction of the company).

To determine the effectiveness of management, specific approaches and techniques are needed, so their basics are outlined below.

Indicators of management efficiency and approaches to their determination.

To assess the economic efficiency of management in a broad sense, generalizing indicators are used.

Until recently, to characterize the economic efficiency of the management system at the state level, among others, a generalizing indicator was used - national income (newly created value) for a specific period of time, at the industry level - an indicator of labor productivity, at the enterprise level - profit.

General indicators of social efficiency in a broad sense can be:

The degree of fulfillment of consumer orders;

The share of the company's sales in the market, etc.

Particular indicators of social efficiency are:

Timeliness of order fulfillment;

Completeness of order fulfillment;

Provision of additional services;

After-sales service, etc.

In assessing management, the greatest difficulty is understanding its result. It is possible to evaluate resources, it is easy to measure time, it is difficult to evaluate the result.

There is an end result in which management is manifested only indirectly, and one can name the immediate result, which is inherent in any kind of human activity.

The direct result of management can characterize a set of criteria and performance indicators.

Efficiency criterion - a sign on the basis of which an assessment, definition or classification of something is made; measure of judgment, evaluation.

The criterion of management efficiency is determined not only by the optimal functioning of the management object, but also by the quality of personnel work, social efficiency.

Consider the performance criteria related to the control object. Modern science identifies general, local and qualitative criteria for management effectiveness.

The general criterion is the economic results of the activity of the managed subsystem as a whole, i.e. implementation by the enterprise (or organization) of its mission at the lowest cost. This criterion is narrow, although quite accurate at a certain stage of the organization's activity.

Group of more particular local criteria:

the cost of living labor for the production of products or the provision of services;

costs of material resources;

the cost of financial resources;

· Indicators of the use of fixed production assets;

Accelerating the turnover of working capital;

· Reduction of the payback period of investments.

Group of qualitative criteria:

increase in the share of products of the highest quality category;

Ensuring environmental cleanliness;

release of products needed by society;

Improving the working and living conditions of employees;

Resource and energy conservation, etc.

The criterion of management efficiency, in addition, under certain conditions, may be the maximum output of products or the maximum of services.

All these criteria should be reflected in a certain system of indicators of economic efficiency, which we will consider below.

Performance indicator - a quantitative characteristic of the enterprise, indirectly characterizes the effectiveness of management.

In addition, there are generalizing indicators: profitability and liquidity. They reflect the result of economic activity and management in general, but do not fully characterize the efficiency and quality of management of labor processes, production assets, material resources.

The indicators that characterize the work of the management apparatus are the strategic effectiveness of management and the timeliness of the adoption and implementation of management decisions.

When evaluating the effectiveness of management, it is necessary to use the entire system of generalizing and particular indicators in an integrated manner. It is not possible to say with great accuracy about the management of the company, taking into account only a few performance indicators. After all, the activity is heterogeneous - according to some indicators you can lead, and according to some you can be consistently lagging behind.
Management Effectiveness Factors

To ensure the effectiveness of management, it is necessary to take into account all the influences on its own factors. But this can be done only when these factors are systematized and the main and determining ones are singled out.

What is a factor, by what criteria can they be classified?

Factor - a moment, an essential circumstance in some process, phenomenon. Management efficiency is formed under the influence of a number of factors that can be classified according to the following criteria:

1) by duration of influence;

2) by the nature of influence;

3) according to the degree of formalization;

4) depending on the scale of influence;

6) according to the form of influence;

Let us consider in more detail the main factors influencing the effectiveness of management.

According to the duration of influence, factors are distinguished whose influence affects over a long time (technical level of production, management style, etc.) and which act for a short time (absenteeism, downtime, violations of labor discipline, etc.).

According to the nature of the influence, factors are distinguished between intensive and extensive. The former provide an increase in the efficiency of management through the mobilization of internal resources, the improvement of the organization of work of managerial workers and the improvement of its conditions, and the training of management personnel. The latter provide for the attraction of additional resources - an increase in the number of managerial personnel, expansion technical equipment labor of managers on a qualitatively unchanged basis, etc.

According to the degree of formalization, quantitatively measurable and quantitatively non-measurable factors are distinguished. Quantitative factors include various administrative documents(orders, instructions), instructions given to writing. In this case, the assessment is based on a quantitative, not a qualitative indicator. The immeasurable ones are verbal, informal assignments.

Depending on the scale of influence, factors can be divided into: national economic, sectoral (affect a certain industry), at the level of organizations (affect the internal structure of the organization), at the level of divisions (affects only a certain division of the organization, without spreading its impact on the entire organization).

scientific and technical (the level of mechanization and automation of labor);

Organizational (rational structure of the management apparatus, staffing, document flow, labor discipline);

economic (system of material incentives and liability);

socio-psychological (work motivation, interpersonal relationships);

· technical;

Physiological (sanitary and hygienic working conditions), etc.

According to the form of influence, direct factors (qualification of personnel, condition of equipment) and indirect factors ( psychological climate, group dynamics). The former directly affect the efficiency of managerial work, the latter indirectly.

Each of these factors can affect the management system by itself, individually, as well as in combination with others. With a joint positive impact, they provide a significant increase in the effectiveness of management (due to the synergistic effect), with a negative impact, they reduce it. The role of managers is to systematically influence these factors. Efficiency growth should be the object of continuous management activity at all levels of the organization.

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