Topic 5. Efficiency management decisions

1. The concept of “efficiency”. Types of effectiveness of management decisions.

1. Effectiveness comes from the word effect, meaning the impression made by someone on someone. This impression may have organizational, economic, psychological, legal, ethical, technological and social overtones.

The effect can be observed or shaped. Typically, the effect (result) is compared with costs in comparable terms.

The ratio of effect (result) and costs characterizes the effectiveness of any activity or phenomenon. Efficiency can be positive or negative.

Thus, the effectiveness of a management decision is the resource effectiveness obtained as a result of the preparation or implementation of a management decision in an organization. The resources can be finance, materials, personnel health, labor organization, etc. There are organizational, economic, psychological, legal, ethical, technological and social efficiency of management decisions.

Organizational effectiveness of a management decision is understood as the fact of achieving organizational goals through fewer employees or less time. Organizational Goals are associated with the implementation of the following human needs: needs for organization of life and security, management, stability, order. Organizational effectiveness and the quality of management decisions are inextricably linked.

The economic efficiency of a management decision is the ratio of the cost of the surplus product obtained through the implementation of a specific management decision and the costs of its preparation and implementation.

Social efficiency of a management decision is the fact of achieving social goals for more people and society in a shorter time, with fewer employees, and with lower financial costs. Social goals fulfill the following human needs: needs for information, knowledge, creative work, self-expression, communication, recreation.

Technological efficiency of a management decision is the fact of achieving certain results (industry, national or global technological level of production) planned in the business plan, due to a shorter time or lower financial costs.

The psychological effectiveness of a management decision is the fact of achieving psychological goals for more workers or population for more a short time, fewer employees or lower financial costs. Psychological goals realize the following human needs: needs for love, family, free time.

The legal effectiveness of a management decision is the degree to which the legal goals of the organization and personnel are achieved in a shorter time, with fewer employees or at lower financial costs. Legal goals realize the following human needs: the need for security and order.

The environmental efficiency of a management decision is the fact of achieving the environmental goals of the organization and personnel in a shorter time, with fewer employees or at lower financial costs. Environmental goals realize the following human needs: the need for safety, health, the organization of sustainable development of life, physiological.

The ethical effectiveness of a management decision is the fact of achieving the moral goals of the organization and personnel in a shorter time, with fewer employees or at lower financial costs. Ethical goals realize the needs and interests of a person in observing moral standards of behavior by the people around him.

The political effectiveness of a management decision is the fact of achieving the political goals of the organization and personnel in a shorter time, with fewer employees or at lower financial costs. Political goals realize the following human needs: the need for faith, patriotism, self-display and self-expression of management.

The effectiveness of management decisions is determined by three main groups of organizational performance indicators:

1) Indicators economic efficiency :

· profit;

· revenues from sales;

· profitability;

· cost;

· profitability;

· liquidity;

· management costs.

2) Indicators of quality and productivity of work:

· quality of products or services;

· labor productivity;

· ratio of growth rates of labor productivity and wages;

· wage fund (WF);

· average salary;

· loss of working time per 1 employee (person-days);

· quality of staff work (points or %).

3) Social efficiency indicators:

· staff turnover (the ratio of the number of dismissed employees to the total number of personnel),

· level of labor discipline (the ratio of the number of cases of violation of labor and performance discipline to the total number of personnel),

· ratio of management personnel, workers and employees,

· uniformity of staff workload,

· coefficient of labor participation (KTU) or contribution (KTV)

· socio-psychological climate in the team.

In addition, the effectiveness of management decisions can be determined at the hierarchical levels of the organization by the number of affected personnel and organizations, in accordance with this they distinguish efficiency of management decisions at the production level And management of an organization, group of companies, industry, region, country.

The effectiveness of SD is divided by the levels of its development, coverage of people and companies. They highlight the effectiveness of SD at the level of production and management of a company, group of companies, industry, region, and country.

Management of the effectiveness of SD is carried out through a system of quantitative and qualitative assessments based on real indicators, norms and standards of efficiency of products and the activities of the company itself.

When considering economic efficiency (E), it is methodologically difficult to reliably determine the value of the surplus product obtained as a result of the implementation of a specific SD, i.e. its market value. SD implemented in the form of information is not directly expressed in the material form of a product, service or knowledge, but creates conditions for them. A positive economic effect from sustainable development is savings, a negative one is a loss.

2. Methods for assessing the economic efficiency of making and implementing management decisions (traditional approaches)

There are several approaches to measuring the effectiveness of management decisions of an organization, these are traditional approaches, including the target, resource, approach of internal processes and modern approaches to measuring the effectiveness of management decisions based on the concept of value-based management (VBM)

Targeted approach (goal approach) to measure management effectiveness is tied to output data, because is assessed by the extent to which the organization achieves its goals in terms of the desired output state. A goal-oriented approach to performance measurement is to identify an organization's goals and evaluate how well the organization achieves those goals. The goal approach measures the degree to which the organization is moving toward these goals. This method allows you to use the market value of manufactured products instead of the market value of the SD. Thus, when implementing two SD options, the relative economic efficiency for the first solution is determined:

where P 1t is the profit received for the sale of goods under the 1st version of the UR; P 2t - profit received for the sale of goods with the 2nd version of the UR; 3ir - costs of production of goods with the 1st version of the SD; 3 2 t costs of production of goods with the 2nd option of SD.

The target approach is often used in commercial organizations, since their output goals are usually measurable. Business firms typically measure their performance in terms of profitability, growth, market share, or return on investment.

Resource-based approach: effectiveness is determined by observing the beginning of the management process and assessing the organization's ability to effectively obtain the resources necessary for successful operations.

Thus, with the resource approach, the “input” of the organization’s management system is considered and evaluated, because it is assumed that in order to be effective, an organization must be able to obtain and manage valuable resources. From the point of view of the resource approach, the effectiveness of an organization is defined as its ability, absolute or relative, to extract rare and valuable resources, successfully integrate them and manage them.

In a broad sense, performance indicators, according to the resource approach, include the following characteristics:

Buying position is the organization's ability to extract from environment rare and valuable resources, including financial resources, raw materials, human resources, knowledge and technology;

The ability of those who make decisions in the organization to see and correctly interpret the properties of the environment;

Managers' ability to use tangibles (e.g., raw materials, people) and intangibles (e.g., knowledge, corporate culture) resources in the daily activities of the organization to achieve the best results;

The organization's ability to respond to changes in the environment.

The resource approach to determining E e based on direct results of activity is based on assessing the direct effect of SD in achieving goals, implementing functions, methods, etc. The main parameters when assessing E e are standards for the use of resources (temporary, material, financial, etc.). Determination of E e is carried out using the following formula:

The best alternative is considered to be the one that provides the least amount of resources.

A variation of the resource approach is the cost-benefit analysis method, which is a more advanced type or variant of traditional marginal analysis. This method is based on a comparison of alternatives in cases where the optimal solution cannot be expressed in monetary units, as is the case in marginal analysis, which is actually a traditional type of cost-benefit analysis.

Cost benefit analysis is a method of making a choice among several alternatives to determine the preferred option in cases where the goals are not as specific as those expressed in certain quantitative indicators, such as sales, costs or profits.

The main features of cost-benefit analysis are to focus on the results of a program or system, compare the contribution of each alternative to the effectiveness in achieving the desired goal, and compare the cost of each of these alternatives based on its effectiveness.

The value of cost-benefit analysis is that it encourages the decision maker to consider various alternatives based on their effectiveness in relation to cost. This method has found wide application in making innovative decisions.

Determination method based on final results is based on the calculation of production efficiency as a whole and the allocation of a fixed (statistically sound) part (K):

Ez = (P * K)/OZ,

where P is the profit received from the sale of goods; OZ - total costs; K is the share of SD in production efficiency (K = 20: 30%).

Control questions for self-training of students

8. The essence of effectiveness of management decisions.

9. The importance of efficiency for evaluating management decisions.

10. Definitions and characteristics of efficiency, effectiveness and intensity in the theory of decision making.

11. The essence of “economic efficiency of management decisions.”

12. The essence of “organizational effectiveness of management decisions.”

13. The essence of “social efficiency of management decisions”.

14. The essence of “technological efficiency of management decisions.”

15. The essence of “psychological effectiveness of management decisions.”

16. Describe the target method for determining the effectiveness of SD.

17. Describe the resource method for assessing the effectiveness of SD

1. K. V. Baldin, S. N. Vorobyov, V. B. Utkin. Management decisions: a textbook for universities. - M.: Dashkov and K, 2006.

2. A. I. Orlov. Making decisions. Theory and methods of developing management decisions: textbook. manual for universities. - M.: March, 2005

3. Smirnov E.A. Development of management solutions. - Unity-Dana, 2000

4. Rykov A.S. Models and methods of system analysis: decision making and optimization: Textbook. manual for universities. - M.: MISIS, 2005

5. Babenko T.I., Barabash S.V. Methods of making management decisions. - SB RAS, 2006

The most important component of the optimal development of socio-economic and socio-political structures is the high efficiency of management activities.

Effect (from lat. еfectus- execution, action) - 1) result, consequence of any causes, actions; 2) the impression made on someone; 3) a means, a technique for creating a certain impression, the illusion of something; 4) physical phenomenon. Efficiency in a broad sense means the measure of achievement of a given goal.

There is a significant difference between the concepts of “effect” and “efficiency”. Any interaction between the subject and the object of management can have an effect, regardless of the characteristics of the interaction itself, including the optimality of the management activity itself. Efficiency does not characterize any interaction, but only a controlled one; not every process, but only a purposeful one. This aspect of the content of the concept of management efficiency is fundamentally important, since only it allows us to consider it as a relationship between the effect (result) and the goals set. It is this type of effectiveness that is called target (functional).

In general, a management decision (individual or group) is a creative act of the subject of management that determines the program of the team’s activities to effectively resolve the existing problem, based on knowledge of the objective laws of the functioning of the managed system and analysis of information about its state. Managerial (organizational) decisions differ from all other decisions in their goals; consequences; division of labor; professionalism.

Management decision- this is the choice of an alternative carried out by the decision maker (DM) within the framework of his official powers and competencies aimed at achieving the goals of the organization.

Management operations carried out by the subject of management are aimed at making decisions. Once the decision is made, all subsequent stages of the management cycle are subject to the implementation of a solution that can get rid of the problem.

A problem is a specifically formulated problem situation. Solution - determining an option to overcome a problem situation. A problem situation is a situation in which the management subject’s idea of ​​the desired state of the system he manages does not correspond to what is predicted and observed, and a decision is required to eliminate this discrepancy. It is assumed that correct solution allows you to remove the problem, that is, transfer the system to a new state in which there is no problem situation and which corresponds to the target indicators.

Economic The essence of a management decision is manifested in the fact that the development and implementation of any of them requires financial, material and other costs. Therefore, every decision has a real cost. The implementation of an effective management decision should bring direct or indirect income to the organization.

Organizational the content of the decision makes it possible to create in the organization a clearly defined and fixed system of rights, duties, powers and responsibilities of employees and individual services for the implementation of individual operations, works, stages of development and implementation of decisions.

Legal the essence of decisions lies in strict compliance with legislative acts, charter and other documents of the organization itself.

Technological the essence of solutions is manifested in the ability to provide personnel with the necessary technical, information tools and resources for the development and implementation of solutions.

Social The essence of management decisions lies in the personnel management mechanism, which includes levers of influence on a person to coordinate his activities in the team. The social content of a decision varies significantly depending on the form (method) of decision-making.

There are individual, group, organizational and inter-organizational forms of decision making.

In the process of managing organizations, a huge number of very diverse decisions are made that have different characteristics. However, there are some general signs, allowing this set to be classified in a certain way.

There are three approaches to decision making:

– intuitive;

– based on judgment;

– rational.

Intuitive solution - it is a choice made only on the basis of a feeling that it is right. The decision maker does not consciously weigh the pros and cons of each alternative and does not even need to understand the situation. From a statistical point of view, the chances of making the right choice using a purely intuitive approach are low.

Judgment-Based Decisions sometimes seem intuitive because their logic is not obvious. Such a decision is a choice based on knowledge or accumulated experience. The manager uses knowledge of what has happened in similar situations before to predict the outcome. alternative options choice in the current situation. Using common sense, he chooses an alternative that has brought success in the past.

A decision based on judgment has the significant advantage of being quick and cheap to make. Its disadvantages include the fact that this approach does not allow making a decision in a truly new situation, since the manager does not have experience on which he could justify a logical choice. Since judgment is always based on experience, an excessive focus on experience biases decisions in directions familiar to managers from their previous actions. Because of this bias, a manager may miss a new alternative that should be more effective than familiar choices.

In many cases, a manager is able to significantly increase the likelihood the right choice, approaching the decision rationally. The main difference between rational decision and a decision based on judgment is that the former is independent of past experience. A rational decision is justified through an objective analytical process.

Quality of management decisions- this is the degree of compliance of management decisions with the internal requirements of the organization. The key property of a high-quality solution should be considered the mandatory presence of alternatives that ensure the expediency and awareness of their free choice.

Organization of development of management decisions is important factor ensuring its quality largely determines the time and money spent on developing a solution.

The quality and effectiveness of management decisions can be influenced by the following factors:

– the structure of the problem on which a decision is to be developed and made;

– time available to the decision maker;

– sources of information available to the decision maker;

– degree of uncertainty and formalization of information;

– resources, technologies, technical means that can be used in the development and implementation of the solution;

– the consequences that the decision may entail;

– the number and types of objects falling within the scope of decision-making;

– organizational culture organizations and the adopted procedure for agreeing on a decision in the process of its preparation;

– qualifications and special training of management decision developers, etc.

The necessary conditions for preparing a high-quality decision necessarily include the following: the process of preparing a decision must be systematic; an object and the processes in it are also a system.

The quality of a management decision must be assessed at the stage of its adoption. Any quality solution must meet the following characteristics.

1. Scientific validity, which is ensured by taking into account the requirements of objective economic laws and patterns; knowledge and use of development trends of the management object; availability of complete and reliable information; availability of knowledge, education and qualifications of the decision maker.

2. Timeliness.

3. Consistency.

4. Adaptability.

5. Reality.

In addition, a high-quality solution must satisfy its developers and enable effective implementation.

Efficiency of management decisions- This:

1) a set of indicators indicating the achievement of the organization’s goals and the achievement of certain results in its activities;

2) the main result of the activities of managers to transform the management system and processes occurring in the organization.

The main requirements for assessment effective solutions, are the following:

– the decision must be justified;

– the solution must be real, that is, capable of being implemented;

– the decision must be timely, that is, made at the moment when its implementation is especially appropriate;

– the decision must be flexible, which is given by the ability to change the algorithm for its adoption when internal and external conditions change;

– the solution must bring maximum benefit.

Assessing the effectiveness of management activities is the implementation of one of essential functions any control - control. In addition to assessing the quality of management itself, control is designed to minimize the impact on the results of management activities of uncertainty, which relates to the irremovable realities of life and which cannot be fully predicted by any means, even the most sophisticated.

It should be noted that in theoretical and methodological terms, issues of assessing the effectiveness of management decisions have not yet been sufficiently developed. Therefore, efficiency is most often assessed at a qualitative level and expressed by the dynamics of quantitative indicators. The effectiveness of management decisions is determined by three main groups of organizational performance indicators:

1) Economic efficiency indicators:

- profit;

- revenues from sales;

– profitability;

– cost;

– profitability;

– liquidity;

– management costs.

2) Indicators of quality and productivity of work:

– quality of products or services;

– labor productivity;

– the ratio of growth rates of labor productivity and wages;

– wage fund;

- average salary;

– loss of working time per employee;

– quality of staff work (points or percentages).

3) Social efficiency indicators:

– staff turnover (the ratio of the number of dismissed workers to the total number of staff);

– level of labor discipline (the ratio of the number of cases of violation of labor and performance discipline to the total number of personnel);

– ratio of management personnel, workers and employees;

– uniformity of personnel load;

– coefficient of labor participation (KTU) or contribution (KTV);

– socio-psychological climate in the team.

In economics, material production, and other areas of social practice, where the indicators used have numerical dimensions of measurement, efficiency is expressed quantitatively as the ratio of the effect obtained to the costs of achieving it. In this case, the measurement of indicators can be carried out in monetary or physical terms.

Quantitative assessment of the effectiveness of management decisions is largely difficult due to the specific features of managerial work. They are as follows:

– managerial work, including the development and making of decisions, mainly creative, difficult to standardize and take into account due to the different psychophysiological capabilities of people;

– actual results, as well as the costs of implementing a specific solution, cannot always be taken into account quantitatively due to the lack of appropriate documentation;

– the implementation of decisions is associated with certain socio-psychological results, the quantitative expression of which is even more difficult than economic ones;

– the results of the implementation of decisions are manifested indirectly through the activities of the organization’s team as a whole, in which the share of managerial labor costs can be identified;

– due to existing difficulties, there is often no ongoing control over the implementation of decisions, as a result, activities are assessed over the past period, an orientation towards the future is established, taking into account factors that influenced the past, although they may not appear in the future;

– the time factor also makes it difficult to assess the effectiveness of solutions, since their implementation can be both operational and deployed over time. The dynamism of economic life can introduce nuances that together distort the expected effectiveness of decisions.

The main thing when assessing efficiency is the final effect, that is, the result by which one can determine the degree of achievement of the final goal of the system (organization, company) as a whole. However, private performance assessments are often useful. These are either assessments of the activities of individual components of the system, or intermediate assessments that allow monitoring the dynamics of the implementation of the overall goal of the system. With this (decomposition) approach, efficiency can be determined and expressed more accurately.

In any case, to determine efficiency (general or private), you need to know three parameters: the goal (of the system or its part), costs (general or private) and the result.

The effectiveness of a decision can be assessed from three aspects, corresponding to the stages of the decision-making process: 1) development, 2) adoption and 3) implementation.

Despite all the difficulties in assessing the effectiveness of managerial work, theoretical, methodological and methodological techniques assessing the effectiveness of individual activities rather than management as a whole.

A management decision implemented in the form of information is not directly expressed in material form, therefore several indirect methods are used to measure (evaluate) economic efficiency.

1. The indirect method involves analyzing the market value of a management decision and the costs of it by analyzing options for a management decision for the same type of object, developed and implemented under approximately the same conditions.

2. The method of determining by final results is based on calculating the efficiency of production as a whole and allocating a fixed part.

3. The method of determining economic efficiency based on direct results of activity is based on assessing the direct effect of a management decision in achieving goals, implementing functions, and methods.

Necessary conditions for the effectiveness of management activities are:

– coordination of goals (general and specific, related to in different directions, stages and types of activities);

– thorough justification of target priorities (what must be achieved and what can be neglected);

– interconnection of deadlines for achieving individual results (time factor in structures social management often turns out to be decisive, and sometimes acts as a goal).

The methods used to make effective decisions are balance, normative and morphological.

The normative method involves the use of norms and standards in making management decisions. Based on specially developed benchmark indicators, the level of maximum sufficiency in the resource provision of various sections of the program being implemented is determined, commensurate with the professional needs of the members of the working group, as well as the capabilities available to the subject in achieving its goals and objectives.

Taking into account the standards, budgets of all levels are formed, the amounts of subsidies and transfers are determined, and the amounts of financing submitted for consideration by the competition commissions of projects and programs are calculated.

From the point of view of the method of expression, quantitative and qualitative norms can be distinguished. Quantitative norms (standards) usually take the form of restrictions on the minimum, average and maximum values. Qualitative norms are expressed in the form of regulations and legislative acts that define patterns of behavior authorized within a given situation.

The use of the normative method makes it possible to narrow the range of all possible alternatives, narrowing their list to compliance with accepted standards.

Using the balance method allows you to determine the optimal relationship between income and expenditure items of the program budget. Establishing balances in the consumption of material resources makes it possible to maintain proportions in the distribution of funding between different sections of the program.

When using the balance sheet method, the equality of the results obtained as a result of various comparisons is taken into account.

In this way, it is possible to formulate an optimal budget structure based on an assessment of the structure of investment of software, the degree of investment risk and the proportionality of budget injections during a given period.

As a design method, morphological analysis focused on identifying optimal solutions based on many combinations of properties of the design object. The use of morphological forecast is possible in a wide range, from the analysis of narrow technical problems to the area social research, where the problem of choice is most acute. This makes the use of the morphological method very relevant for the analysis of modern problems.

The method is based on the premise that any technical problem can be decomposed in the form of a so-called morphological box, composed of a logically connected chain of elements.

Thanks to the use of the morphological method, the preparation of an optimal solution to a problem situation is ensured. One of the following circumstances allows you to ensure an effective choice:

– selection of a criterion that excludes all solution options except one;

– consistent application of several criteria, gradually excluding other options;

– decomposition of a problem into subproblems and the sequential application of several criteria to select one solution to each of the subproblems, which together make up the desired solution.

In the process of economic and financial activities of organizations, situations constantly arise when there is a need to choose one of several possible options actions. As a result of such a choice, a certain solution appears.

In order to correctly determine the effectiveness of management decisions, it is necessary to carry out separate accounting of income and expenses trade organization in the context of individual product groups. However, in practice, maintaining such records is very difficult. As a result, it is advisable to use the so-called specific quality indicators in the analysis, namely profit per 1 million rubles of turnover, as well as distribution costs per 1 million rubles of inventory.

The effectiveness of management decisions in a trade organization is manifested in a generalized way in quantitative form as an increase in the volume of trade turnover, acceleration of the turnover of goods, and a decrease in the amount of inventory.

The final financial and economic result of the execution of management decisions is manifested in an increase in the income of a trading organization and in a reduction in its expenses.

Economic efficiency

Determining the economic efficiency of management decisions, as a result of which the execution increased, and, therefore, increased, can be carried out using the following formula:

Eph = P*T = P * (Tf - Tpl),

• Eph— economic efficiency (in thousand rubles);
• P— profit per 1 million rubles of trade turnover (in thousand rubles);
• T— increase in trade turnover (in million rubles);
• Tf- actual trade turnover that takes place after the implementation of this management decision;
• Tpl— planned turnover (or turnover for a comparable period before the implementation of this management decision).

In the example under consideration, the economic efficiency of making and executing a management decision is expressed in a reduction in the amount (selling expenses, or commercial expenses) attributable to the balance of goods. This leads to an increase in the amount of profit received. This efficiency can be determined by the following formula:

Ef =IO*Z = IO*(Z 2 - Z 1),

• Eph— economic efficiency of this management activity (in thousand rubles);
• AND ABOUT— the amount of distribution costs per 1 million rubles of inventory (in thousand rubles);
• 3 — amount of change (decrease) in inventory (millions, rubles);
• 3 1 — the amount of inventory before the implementation of a management decision (event) (million rubles);
• 3 2 — the amount of inventory of goods after the implementation of this management decision.

In addition, the economic efficiency of the implemented management decision affected the acceleration of commodity turnover. This influence can be determined by the following formula:

Eph = Io*Ob = Io (Ob f - Ob pl),

• Eph— economic efficiency of management decisions (thousand rubles);
• And about— simultaneous value of distribution costs (thousand rubles);
• About— acceleration of goods turnover (in days);
• About pl— turnover of goods before the implementation of a management decision (in days).
• About f— turnover of goods after the implementation of a management decision (in days).

Methods for analyzing management decisions

Let's consider the procedure for applying the basic methods and techniques of analysis when assessing the effectiveness of making and executing management decisions.

Comparison method makes it possible to evaluate the activities of the organization, identify deviations of the actual values ​​of indicators from the basic values, establish the reasons for these deviations and find reserves for further improvement of the organization’s activities.

Index method used in the analysis of complex phenomena, the individual elements of which cannot be measured. As relative indicators, they are necessary to assess the degree of fulfillment of planned tasks, as well as to determine various phenomena and processes.

This method makes it possible to decompose the general indicator into deviation factors.

Balance sheet method consists in comparing interrelated indicators of an organization’s performance to identify the influence of individual factors, as well as to find reserves for improving the organization’s performance. In this case, the relationship between individual indicators is expressed in the form of equality of results obtained as a result of certain comparisons.

Elimination method, which is a generalization of the methods of index, balance sheet and chain substitutions, makes it possible to isolate the influence of a single factor on a general indicator of an organization’s performance, based on the assumption that the remaining factors acted under other equal conditions, i.e. just as planned.

Graphical method is a way to visually illustrate the activities of an organization, as well as a way to determine a number of indicators and a way to present the results of the analysis.

Functional cost analysis(FSA) is a systematic research method used in accordance with the purpose of the object being studied (processes, products) in order to improve beneficial effect, that is, returns per unit of total costs for life cycle object.

The most important feature of functional cost analysis is to establish the feasibility of a list of functions that the designed object must perform under certain specific conditions, or to check the necessity of the functions of an existing object.

Economic and mathematical methods of analysis are used to select optimal options that determine management decisions in existing or planned economic conditions.

Using economic and mathematical methods of analysis, the following problems can be solved:

• assessment of the production plan developed using economic and mathematical methods;
• optimization of the production program, its distribution between workshops and individual types of equipment;
• optimization of the distribution of available production resources, cutting of materials, as well as optimization of norms and standards for reserves and consumption of these resources;
• optimization of the level of unification of individual component parts of the product, as well as technological equipment;
• determining the optimal size of the organization as a whole, as well as individual workshops and production areas;
• establishing the optimal range of products;
• determination of the most rational routes for in-plant transport;
• determination of the most rational periods for the operation of equipment and its repairs;
• comparative analysis of the economic efficiency of using a unit of a type of resource from the point of view of the optimal management decision;
• determination of possible intra-production losses in connection with the adoption and implementation of the optimal decision.

Let's summarize this chapter. The effectiveness of an organization's functioning depends to a very large extent on the quality of management decisions. This makes it important for all responsible employees of the management apparatus, and above all heads of organizations, to acquire theoretical knowledge and practical skills in the development and implementation of optimal management decisions.

Development and adoption of management decisions- This is, as a rule, a choice of one of several alternative options. The need to make management decisions is determined by the conscious and purposeful nature of human activity. This need arises at all stages of the management process and forms part of any management function.

The nature of management decisions made is greatly influenced by the completeness and reliability of information available on a given situation. Based on this, management decisions can be made both under conditions of certainty (deterministic decisions) and under conditions of risk or uncertainty (probabilistic decisions).

Management decision making process is a cyclic sequence of actions of a management subject aimed at resolving the problems of a given organization and consisting in analyzing the situation, generating alternative options and choosing from them the best option, and then - the implementation of the chosen management decision.

The practice of preparing and executing management decisions gives numerous examples errors at all levels of economic management. This is a consequence of many reasons, since economic development consists of a large number various situations requiring your permission.

The most important place among the reasons for the adoption and implementation of ineffective management decisions is ignorance or non-compliance with the technology for their development and organization of their implementation.

An important role is played by the cybernetic approach to the development of management decisions, which has become known as a theory of decision making. It is based on the widespread use of mathematical apparatus and modern computer technology.

Ministry of Education and Science

State educational institution higher professional education

"Nizhny Novgorod State University of Architecture and Civil Engineering"

Institute of Economics, Management and Law

Department of Management and Marketing

Essay

Discipline: Management decisions

On the topic of: “Assessing the effectiveness of management decisions”

Completed by: student of group MN-13

Skvortsova N.A.

Checked by: Ph.D. Associate Professor Lopatkina T.N.

Introduction

Management decisions are one of the most important processes. The success of the business largely depends on its effectiveness. Only a professional manager has the technology to develop, make, and implement management decisions, without which effective management of an organization in a difficult economic environment is practically impossible. Every manager knows that before starting any business, it is necessary to determine the purpose of his actions: strategic (for the long term) and tactical (for a specific action).

Goals must be specific and measurable, i.e. For each goal there must be a criterion that would allow assessing the degree of its achievement. If there is no such criterion, then the implementation of one of the main management functions - control - is impossible. And in this sense, a goal, the degree of achievement of which can be quantitatively measured, is always better target formulated only verbally.

An equally important professional quality of a manager is the ability to foresee. He who does not know how to foresee cannot govern.

External and internal environment, in which the organization operates, is subject to continuous changes, the degree of significance of which varies. In order not to find yourself in the situation of a driver who did not notice a sharp turn in the road, monitoring the state of the external and internal environment of the organization must be carried out continuously.

It is the results of assessing the effectiveness and monitoring of management decisions that are the basis for the organization’s managers to adjust previously made decisions if deviations in the implementation of previously made decisions are significant.

Only by correctly assessing possible losses and gains and developing an action program to prevent possible negative consequences can an effective management decision be made.

1. Solutions as a tool for changes in the functioning and development of enterprises

One of the conditions for the successful operation and development of enterprises in market economy is the constant qualitative improvement of their activities. It is associated with changes in the organization of work, the technological process, the equipment used, the incentive system, personnel policy, ethical standards and etc.

Transformations must concern both the object and the subject of management. Management needs to periodically evaluate and adjust the goals set to take into account changes. external environment and the enterprise itself.

As a rule, major changes lead to decisions to improve organizational structures management. It is associated with redistribution of powers, responsibilities, changes in coordination and integration processes. The strategy of change also concerns people, suggesting modification of capabilities, attitudes, personnel behavior, motivation, leadership, formation of a work team, and implementation of a certain social policy.

The need for change is dictated by market demands, to which successful business leaders adequately respond. It is typical for individual entrepreneurs (for example, Japanese ones) to provoke changes in the market so as not to be in the rearguard of these changes and not to give in to competition. This allows you to maintain your “niche” and takes enterprises to new organizational, economic, technological, and cultural levels.

Most foreign companies (particularly in the USA) are of the opinion that moderate changes should be carried out annually, and fundamental changes once every four to five years. It must be remembered that disruption of the usual work schedule for a certain time can negatively affect the results of activities. Therefore, some kind of compensatory measures should be provided aimed at smoothing out the process of reorganization in the company. It should also be borne in mind that an enterprise is (as has been repeatedly noted) an organizational socio-economic system. Changes in some of its elements inevitably entail changes in others.

Readiness for change is a complex process in many respects, including psychological ones. As a rule, the need for them arises under the influence of the external environment, since the internal environment is more conservative and is not burdened by the reached stage of its development. Conventionally, the technology of change can be divided into stages: awareness of the need, formation of a new look at the usual reality among the enterprise team and its management, implementation of changes.

In this regard, two types of leaders are distinguished: transition period and transformative. The first have the features of reformers, but are burdened by internal and external restrictions. The second ones are focused on creation. They need a clear vision of the future of the company based on the developed concept of change and the ability to captivate the workforce with their ideas. At the same time, it is very important to proceed from the mission of the enterprise, to correctly define goals, to develop strategies for achieving them, taking into account the available material, financial and labor resources.

When implementing changes, as in any work, it is advisable to adhere to certain principles:

1. Changes should be carried out in accordance with the developed strategy for their implementation;

2. The process of transformation should not be a landslide, but gradual to ensure a smooth transition from old to new, in order to have a reserve of time to identify and, if necessary, make the required adjustments;

3. Take into account the influence of the human factor, the likely resistance of some of the staff to the upcoming changes. It is necessary to oppose this group of supporters of change, to carry out appropriate work to reorient the “conservatives”, to attract external consultants if the current circumstances require it;

4. Carry out a policy of partnership with the company’s employees, based on awareness, encouragement of initiative and creativity, the formation of a favorable climate, effective “teams”, a healthy spirit of competition, suppression of bureaucracy;

Management specialist Larry Greiner has proposed a model for successfully managing organizational change, which includes a number of stages.

Stage I. Pressure and inducement. Its essence is that pressure external factors(increased competition, changes in the economy, etc.) should encourage managers to make changes.

Stage II. Mediation and reorientation of attention. When an idea for change arises, there is a need to use intermediary services and consultants.

Stage III. Diagnosis and awareness. At this stage, management collects relevant information.

Stage IV. Finding a new solution and committing to its implementation. Once the existence of a problem is recognized, the leader looks for a way to change the situation in a positive direction.

Stage V: Experimentation and Discovery. Management rarely takes on the risk of making major changes all at once. By experimenting and identifying negative consequences, it becomes possible to correct actions in a timely manner and obtain the greatest effectiveness from the changes.

Competent development of solutions for making changes in an enterprise is the key to the effective functioning and development of companies in the present and future.

2. The concept of efficiency and its main indicators

IN economic science Efficiency is understood as the relationship between the results of financial and economic activities, usually characterized by profit, and the costs that caused the receipt of this profit.

Efficiency is determined on the basis of relevant indicators of financial and economic activity. As such, they can be used, for example, balance sheet profit, profit remaining at the disposal of the enterprise, income from securities, dividends, profit growth due to certain circumstances, the average annual cost of fixed and working capital, costs for updating fixed assets, maintaining and providing management staff, etc.

The choice of specific methods, procedures and mathematical apparatus for assessing effectiveness is determined by the complexity and nature of the object being assessed. Thus, assessing the effectiveness of simple objects, for example, placing funds in a deposit account, is determined by the ratio of the amount received in the form of interest on the deposit and the amount of the deposit.

When assessing the effectiveness of complex objects, they are conditionally differentiated into simpler components. Based on calculated partial assessments of the effectiveness of individual elements of the object, it is possible to develop a general assessment of effectiveness that takes into account various factors. This raises the problem of determining the contribution of each element to overall assessment efficiency. It is resolved by assigning each of the partial efficiency ratings the corresponding mathematical weight, which can be determined based on determining the importance of the corresponding element in the production process technology, ranking them according to the results of a survey of specialists, based on the share of this element in the total cost of the object or in the total amount of costs, etc.

Of particular interest is the use of expert methods for assessing effectiveness. They can be used both if there is a certain statistical base for the production and economic activities of the company, and again the enterprise being created. In the first case, the experts’ task comes down to determining the significance of particular performance assessments; in the second, it is to develop a consensus opinion about the possible effectiveness of the enterprise’s activities in a new business area.

3. Efficiency of solutions

The practice of financial and economic activity in a market economy shows that enterprises of the same type, which have approximately equal material and financial resources, often have significant differences in the level of profit. Some of them are developing dynamically, others are going bankrupt.

Leading domestic and foreign economists in this regard point out that one of the most important reasons Such discrepancies are differences in the effectiveness of enterprise management or, in other words, in the effectiveness of management decisions developed and implemented by managers.

In general terms, the effectiveness of enterprise management is understood as the effectiveness of managing the activities of an enterprise, which is a consequence of the ability of managers to develop effective management decisions and achieve their goals.

Many economists express the opinion that management efficiency is a function of two variables: the costs of developing management decisions and maintaining the management apparatus, on the one hand, and the results of management activities, reflected in changes in the values ​​of indicators that assess the state of the management object.

The level of economic efficiency is the most important characteristic management systems and the quality of management decisions made.

When assessing the effectiveness of management decisions, it is necessary to ensure a synthesis of economic and social aspects of management. In accordance with this, a system of criteria for assessing effectiveness should be developed.

As performance criteria, indicators such as growth in profit, production volumes and sales of products, changes in the payback period of capital investments, increased turnover of working capital, increased economic profitability, reduced costs of maintaining the management apparatus, etc. can be used.

Ultimately, almost all of them lead to increased profits for the enterprise. Quantitative changes resulting from the implementation of a management decision are called the economic effect.

The planned values ​​of indicators of financial and economic activity at an existing enterprise or similar enterprises for newly created firms are taken as the basis for determining the economic effect.

Everyone recognizes that the process of assessing the effectiveness of management decisions is not an end in itself, but acts as a lever for using reserves to increase the efficiency of social production. Assessing the effectiveness of a management decision is a measure of the feasibility of changes in the management system of an enterprise or company and, ultimately, should determine the nature and content of specific changes in the activities of the enterprise or organization.

The economic assessment of the effectiveness of a management decision cannot be considered in isolation from the assessment of production efficiency. But direct use of production performance measurement may be insensitive to changes in management. Therefore, it is necessary to look for more specific, narrow indicators of the effectiveness of management itself.

Qualitative indicators of the effectiveness of developing management decisions may include:

1. Timely submission of the draft decision,

2. The degree of scientific validity of decisions (use of scientific development methods, modern approaches) - multivariate calculations, use of technical means,

3. Focus on the study and use of progressive domestic and foreign experience,

4. Costs associated with the development of draft solutions,

5. The number of people involved in the development of solutions (specialists, involved employees of the enterprise), the cost and timing of the project, the number of co-executors at the stage of developing solutions,

6. Use of external consultants during the development of solution options,

7. The degree of risk in the implementation of decisions, etc.

Quantitative assessment of the effectiveness of management decisions is largely difficult due to the specific features of managerial work, which are that:

1. Managerial work, including the development and adoption of decisions, mainly creative, is difficult to standardize and account for;

2. The implementation of the decision is associated with certain socio-psychological results, the quantitative expression of which is even more difficult than economic ones;

3. The results of the implementation of decisions are manifested indirectly through the activities of the enterprise team as a whole, in which it is difficult to identify the share of managerial labor costs. As a result, the results of the work of decision developers and executors on whom management influence is directed are identified;

4. Due to existing difficulties, there is often no ongoing control over the implementation of decisions, as a result, activities are assessed over the past period, an orientation towards the future is established, taking into account factors that influenced the past, although they may not appear in the future;

5. The time factor also makes it difficult to assess the effectiveness of decisions, since their implementation can be both operational (momentary) and deployed over time (over days, weeks, months and even years). The dynamism of economic life can present nuances that together distort the magnitude of the expected effectiveness of decisions;

6. It is also difficult to quantify the characteristics of the quality of decisions as the main prerequisite for their effectiveness, as well as the actions and interactions of individual workers.

4. Principles for assessing the effectiveness of developing a management decision

It is advisable to highlight some principles for assessing management decisions. These include:

1. Comprehensive assessment of the effectiveness of management decisions;

2. Objectivity in assessing management decisions;

3. Mandatory assessment of the effectiveness of management decisions;

4. Compliance of the assessment method with the nature of the management object;

5. Comparability of indicators for assessing various management decisions;

6. Accounting individual characteristics enterprise, management situation when constructing a model for assessing the effectiveness of management decisions.

Analysis of the problem of assessing the economic efficiency of management decisions allows us to identify the following elements of the content of effectiveness assessments:

1. criteria (as measures of goals) for economic evaluation of efficiency;

2. effects as descriptions of the consequences obtained as a result of the implementation of management decisions.

5. Methods for assessing effectiveness

Depending on the nature, content and measure of expression of changes in the activities of the enterprise, one or another method for assessing the effectiveness of a management decision is selected.

From the point of view of the role of methods in the assessment process, they are divided into:

1. methods of taking into account the connection of social and political factors with the assessment of economic efficiency;

2. methods for selecting criteria for assessing the effectiveness of management decisions;

3. methods for selecting the effects of implementing management decisions;

4. methods for determining criteria values;

5. methods for calculating effects.

Based on the nature of the work performed, assessment methods can be divided into:

1. methods of selection and identification in the process of developing performance assessment;

2. calculation methods during the assessment process;

3. methods of descriptions in the assessment process.

From the point of view of the role of a person in the assessment process, methods are divided into formal and informal.

Based on the accuracy of the results achieved during the assessment process, a distinction is made between exact and approximate methods.

From a cost point of view, there are methods that require a significant investment of specialist time, complex computer equipment and financial resources, and methods that do not require significant costs.

Depending on the possibility of implementation, methods can be divided into complex and simple.

The variety of methods requires the inclusion of different specialists in the assessment team and coordination of methods used at different stages of the assessment.

The specialists included in the assessment team must be professionals in their field, have appropriate education and experience in this field. By constantly working as part of a group, specialists not only hone their existing knowledge and skills, expand their practical experience, but also master new methods for assessing effectiveness. Based on the functional nature of the stages of the performance assessment process and the content of the methods used at these stages, we can conclude that the group of assessment specialists must be comprehensive. This is consistent with the complex nature of the subject matter being assessed.

It seems appropriate to have the following composition of the evaluation team:

1. economists familiar with economic and mathematical methods,

2. lawyers,

3. psychologists,

4. sociologists,

5. specialists in the general theory of organization and production management,

6. specialists in systems analysis methodology,

7. mathematicians,

8. programmers.

Obviously, not every enterprise or association can provide such a composition. In this case, it is advisable to entrust the assessment of management effectiveness on a contractual basis to specialized research institutes, design institutes or consulting firms specializing in this area of ​​business.

Determining the procedure and organization for assessing the economic efficiency of management decisions requires answering the following questions:

1. where the assessment is made;

2. when the assessment is made, what is its process;

3. with the help of what technical and software tools the effectiveness is assessed.

6. Methods for assessing the effectiveness of enterprise management

Along with direct assessment of the effectiveness of management decisions, it is necessary to use methods for assessing the effectiveness of enterprise management as a whole.

A method for assessing management effectiveness, based on a diagnostic examination of the entire enterprise management system. Based on a sequential analysis of enterprise management problems grouped into blocks, this methodology leads to an assessment of the economic efficiency of measures to automate and rationalize the management process. The originality of this approach lies, first of all, in the fact that it proposes to consider as an effect the amount of production losses that can be avoided by improving the management system. This approach was used at a car plant that found itself in a crisis situation. The crisis was successfully overcome.

The functional approach to assessing the effectiveness of enterprise management is based on the development of partial assessments of effectiveness individual functions management: marketing, planning, organization and control. This approach is most suitable for assessing the effectiveness of intra-company management. It allows you to identify specific violations in the functioning of the enterprise management system.

The resource approach to assessing the effectiveness of enterprise management is to determine the effectiveness of using the resources available at the enterprise involved in achieving the intended goals. All resources can be grouped as follows: capital, material resources, labor resources and information. Having calculated the partial values ​​of the efficiency of managing these resources, we can, using the appropriate economic and mathematical apparatus, give a general assessment of the efficiency of enterprise management.

The target approach to assessing the effectiveness of enterprise management is based on an analysis of the degree of fulfillment of the goals set for the enterprise. It is important here to clearly define the hierarchy of goals and their relationships.

The most comprehensive assessment is the effectiveness of enterprise management from the point of view of the economic management mechanism, which includes intra-company management, production management and personnel management. This assessment allows us to take into account many factors influencing the management system and activities to improve it, including the level of incentives, socio-psychological, communication, etc.

Another non-traditional approach to assessing management effectiveness may be an approach from the standpoint of management technology. Its essence lies in assessing the effectiveness of the technological stages of management: developing goals and strategies for the development of the company, the process of making and implementing management decisions and information support for management.

In this case, the final assessment of management efficiency can be presented in the form of a weighted arithmetic average of partial assessments of the effectiveness of individual technological stages of enterprise management.

This approach allows us to take into account the characteristics inherent in a particular enterprise. This is achieved by establishing purely individual values ​​of mathematical weights for each particular assessment of the effectiveness of technological stages and strictly individual values ​​of the indicators used to calculate the particular assessments.

Thus, the task of assessing the effectiveness of enterprise management comes down to calculating partial estimates of the effectiveness of technological stages of management and developing their mathematical weights.

The main problem in calculating partial efficiency assessments is the development of adequate criteria. The most acceptable form of presenting partial estimates is the coefficient method of presentation.

Based on this, as the most comprehensive criterion for assessing the effectiveness of the stage of developing goals and strategy, it makes sense to choose the degree of compliance of the goals and strategy of the company with its economic policy. To calculate this particular assessment, it is advisable to use expert assessment methods, in particular the nominal group method.

For the stage of decision-making and implementation, such a criterion can be the rate of achievement of set goals based on the adopted and implemented decision. For the purpose of a more accurate assessment, various amendments can be introduced taking into account, for example, the number of corrective actions in the process of implementing the initial decision.

It is advisable to calculate the effectiveness of information support for management activities based on two indicators: the economic effect of information and the cost of its acquisition.

It should be noted that partial assessments of the efficiency of technological stages can also be calculated on the basis of a weighted average, since The stages themselves, in turn, are complex objects. Mathematical weights of private efficiency assessments must be developed for each specific enterprise. This is due to the different significance of certain particular assessments in various fields activities: for financial and trust companies it is of particular importance Information Support, For manufacturing companies with a long implementation process decisions made the assessment of the effectiveness of this particular technological stage, etc. comes to the fore. It is more appropriate to involve experts in determining the significance of private assessments.

Conclusion

A management decision is the result of specific management activities of management. Decision making is the basis of management. Development and decision-making is a creative process in the activities of managers at any level, including:

1. development and goal setting;

2. studying the problem based on the information received;

3. selection and justification of efficiency criteria (effectiveness) and possible consequences the decision being made;

4. discussion with specialists various options solving a problem (task);

5. selection and formulation of the optimal solution; decision-making;

6. specification of the solution for its implementers.

Management technology considers a management decision as a process consisting of three stages: preparation of a decision: decision making; implementation of the solution.

Management decisions can be justified, made on the basis economic analysis and multivariate calculations, and intuitive ones, which, although they save time, contain the possibility of errors and uncertainty.

Decisions made must be based on reliable, current and predictable information, analysis of all factors influencing decisions, taking into account the anticipation of its possible consequences.

Managers are required to constantly and comprehensively study incoming information in order to prepare and make management decisions based on it, which must be coordinated at all levels of the intra-company hierarchical management pyramid.

List of used literature

1. Zakharchenko V.I. Planning at an enterprise. – Odessa, 1999. – 70 p.

2. Litvak B.G. Development of management decisions: Proc. – 2nd ed. – M.: Business, - 392 p.

3. Litvak B.G. Expert assessments and decision making. M.: Patent, 1996.

4. Litvak B.V. Management decisions. – M.: Association of Authors and Publishers “Tandem”, EKMOS Publishing House, 1998.–248 p.

5. Meskon M.H., Albert M., Khedouri F. Fundamentals of Management. – M: Delo LTD, 1994. – 720 p.

6. Planning of enterprise activities. Ed. Doctor of Economic Sciences prof. Taburchak P.P. – St. Petersburg: Chemistry. – 1997. – 363 p.

7. Fatkhutdinov R.A. Development of a management solution: Textbook for universities. – JSC “Business School “Intel-Sintez”, 1998. – 272 p.

8. Economic efficiency of management and business decisions. Directory.-M.: Knowledge, 1984.-240 p.

Efficiency of management decisions and its components. Organizational effectiveness of SD. Social efficiency of SD. Economic efficiency of SD. Comparative economic analysis and methodological recommendations for assessing the effectiveness of management decisions. Methods for calculating the economic efficiency of the preparation and implementation of SD: indirect method of comparing various options, evaluation method based on final results, evaluation method based on immediate results of activities.

General information

Effectiveness comes from the word effect, which means the impression someone makes on someone. This impression may have organizational, economic, psychological, legal, ethical, technological and social overtones. The effect can be observed or shaped. Typically, the effect (result) is compared with costs in comparable terms. For example, in 1994, 30% of the population (120 thousand people) of city N took part in the mayoral elections, with 1.2 thousand people involved in the election campaign. activists, and in 1999 - respectively 45% (180 thousand people) of the population and 900 people. activists. The organizational effect is 60 thousand people, and organizational costs have decreased by 300 people. activists.

The ratio of effect (result) and costs characterizes efficiency any activity or phenomenon. Efficiency can be positive or negative. In the given example of the election campaign in 1999, there is a positive effect and a reduction in organizational costs. This is possible as a result of improved technology for conducting a propaganda campaign and the high professionalism of activists.

Thus, we can talk about organizational, economic and other efficiency (Fig. 7.2)

Rice. 7.2.Main types of functional efficiency

One type of efficiency can change at the expense of another. Thus, by reducing economic efficiency, it is possible to increase social efficiency. If you put economic efficiency first and do not pay attention to organizational efficiency, then all information processes can slow down and this, naturally, will affect the economic efficiency itself. Let us remember the dinosaur principle: “By the time the decision made in the dinosaur’s head for a tail reaches it, it may no longer be unnecessary or there will no longer be a tail.”

The effectiveness of the company as a whole consists of the effectiveness of sustainable development, the effectiveness of products, the company’s ability to produce it, and a high image among suppliers, counterparties and clients.

SD efficiency

SD efficiency - This is resource performance obtained as a result of the development or implementation of a management decision in an organization. Resources may include finances, materials, personnel health, labor organization, etc.

Similar to the classification of general effectiveness, SD effectiveness is divided into organizational, economic, social, technological, psychological, legal, environmental, ethical and political.

Organizational effectiveness of SD - it is the fact of achieving organizational goals with fewer workers or in less time. Organizational goals are related to the implementation of the following human needs: in the organization of life and safety, in management, stability, order. Organizational effectiveness and quality of SD are inextricably linked and therefore in many publications these parameters of SD are considered together.

Economic efficiency of SD- this is the ratio of the value of the surplus product obtained as a result of the implementation of a specific SD and the costs of its development and implementation.

Social efficiency of SD can also be seen as the fact of achieving social goals for more people and society in a shorter time with fewer workers, at lower financial costs. Social goals realize the following human needs: information, knowledge, creative work, self-expression, communication, recreation.

Technological efficiency of UR - the fact of achieving certain results (industry, national or global technological level of production) planned in the business plan in a shorter time or with lower financial costs.

Psychological effectiveness of SD- the fact of achieving psychological goals for a larger number of workers or population in a shorter time, with fewer workers or with less financial costs. Psychological goals realize the following human needs: love, family, free time.

Legal effectiveness of SD is assessed by the degree to which the legal goals of the organization and personnel are achieved in a shorter time, with fewer employees or with less financial costs. Legal goals realize human needs for security and order.

Environmental efficiency of SD - This is the fact of achieving the environmental goals of the organization and personnel in a shorter time, with fewer employees or at lower financial costs. Environmental goals realize the following human needs: safety, health, organizing sustainable development of life, physiological.

Ethical effectiveness of SD - the fact of achieving the moral goals of the organization and personnel in a shorter time, with fewer employees or with less financial costs. Ethical goals realize the needs and interests of a person in observing moral standards of behavior by the people around him.

Political effectiveness of SD - it is the fact of achieving the political goals of the organization and personnel in a shorter time, with fewer employees or at lower financial costs. Political goals realize the following human needs: faith, patriotism, self-discovery and self-expression, management.

The effectiveness of SD is divided by the levels of its development, coverage of people and companies. They highlight the effectiveness of SD at the level of production and management of a company, group of companies, industry, region, and country.

In the company's activities a necessary condition effective functioning is the balance of interests of all business participants: owners, managers, staff, counterparties, clients, etc. With a common interest, each of them has their own interest, which must be respected and taken into account by its other participants.

Management of the effectiveness of SD is carried out through a system of quantitative and qualitative assessments based on real indicators, norms and standards of efficiency of products and the activities of the company itself. Such indicators, norms and standards include data in the field of:

 activities of the company as a whole;

 degree of satisfaction of the needs and interests of personnel;

 the company's activities in a specific market;

 management, service and production activities;

 direct production;

 production of certain types of products (services, information and

 use of material and intellectual resources;

 public relations company,

as well as a general performance indicator adopted in the company.

Methods for assessing the economic efficiency of sustainable development

When considering economic efficiency ( E e) it is methodologically difficult to reliably determine the value of the surplus product obtained as a result of the implementation of a specific SD, i.e. its market value. SD implemented in the form of information is not directly expressed in the material form of a product, service or knowledge, but creates conditions for them. A positive economic effect from sustainable development is savings, a negative one is a loss. There are a number of methods for measuring (more precisely, assessing) E uh, among which the most commonly used are:

 indirect method of comparing different options;

 based on final results;

 based on immediate results of activities.

Indirect method involves analysis of market value

SD and SD costs by analyzing SD options for the same type of object, developed and implemented under approximately the same conditions. Before concrete implementation, SD goes through many more levels of management and production, so it is necessary to separate the influence of the subjective factor that slows down or accelerates this process.

This method allows you to use the market value of manufactured products instead of the market value of the SD. Thus, when implementing two SD options, the relative economic efficiency for the first solution can be determined from the following ratio:

E e = ( P 2t/ Z 2t - P 1t/ Z 1t) 100%,

Where P 1t - profit received for the sale of goods in the first version of the SD; P 2t - profit received for the sale of goods in the second version of the SD; Z 1t - costs of production of goods in the first version of SD; Z 2t - costs of production of goods in the second version of the SD.

So, if the manager, with his decisions, only maintains production at one level, then the economic efficiency of the sustainable development will be equal to zero, and other types of efficiency can be significant, for example, organizational, social.

Determination method based on final results is based on the calculation of production efficiency as a whole and the allocation of a fixed (statistically sound) part ( TO):

E uh = (P K)/OZ,

Where P- profit received from the sale of goods; OZ - total costs; TO - share of sustainable development in production efficiency ( TO= 20  30%).

Method for determining E uh based on immediate results activities is based on assessing the direct effect of SD in achieving goals, implementing functions, methods, etc. The main parameters in the assessment E uh are standards (time, resource, financial, etc.). Size E uh determined from the ratio:

E uh = C i /P i  100%,

Where WITH i- standard for the use (waste) of a resource i for the development and implementation of SD; P i - actual use (costs) i resource for the development and implementation of SD.

When calculating E uh using this method it is necessary to determine the value E uh from several resources ( T) and then by resource priority ( P i) find the average value E uh .

E e =
m.

Examples of assessments of the economic efficiency of SD

_______________________________________________________________

Example 1

The Hot Bread company produces and sells bakery products and other products. The head of the company implemented a management plan to change functional responsibilities and laid off one employee. Other employees received increased material remuneration for performing additional functions. As a result of improved functional responsibilities and better work of personnel, the cost of production decreased by 1%, the price of products decreased by 0.5%, but the total selling price increased by 5% due to an increase in sales volume. General data is shown in the table:

It is required to evaluate the economic efficiency of SD. Let's calculate the economic efficiency of SD using two methods: comparing the final results and based on the final results. According to the method of comparing the final results:

E uh = (0,668 / 2,054  0,518 / 2,074)  100%.

As a result E uh = 7.6% is not bad at all!

(K = 20  30%):

E e = (0.668 / 2.054)  0.25  100%.

As a result E uh = 8.1%. Slightly more compared to the previous result. However, this difference is acceptable in economic and management calculations.

Example 2

A local excavator factory produces tracked earthmoving machines. Sales of cars are decreasing, which does not correspond to the capabilities of the plant. The head of the marketing department accepted the resolution on expanding the form of payment for products in the form of leasing, with the plant itself acting as the lessor. Cars began to leave the factory faster than the financial filling of the current account. After a year of work, I had to abandon this system. And then Chief Engineer The plant decided to create permanent and temporary parts of the working staff. The permanent part of the staff works independently, while the temporary part works depending on the number of orders. General data for calculations are given in the table:

It is required to evaluate the economic efficiency of two SDs.

Let's calculate the economic efficiency of SD using two methods: comparing the final results and based on the final results.

According to the method of comparing the final results:

A. Let's calculate the economic efficiency of the second solution relative to the first.

E e = (1.514 / 6.537 + 0.183 / 8.234)  100%.

As a result E uh = 25.4% is a good relative result.

B. Let's calculate the economic efficiency of the first solution relative to the second.

E e = (0.183 / 8.234  1.514 / 6.537)  100%.

As a result E uh =  25.4% is a poor relative result resulting in economic loss.

According to the final results method(K = 20  30%):

A. For the first solution:

E uh =  (0,183 / 8,234)  0,25  100%.

As a result E uh = 0,56%.

B. For the second solution:

E uh = (1,514 / 6,537)  0,25  100%.

As a result E uh = 5,7%.

Compared with the previous evaluation method, the results are significantly different. And this is not surprising, since in the first method one of the solutions was taken as a basis, and the second did not depend on other decisions. In this example, it is more correct to use the final results method.

Example 3

Open Joint Stock Company "Stroydor" designs and builds roads of local and national importance. The meeting of shareholders adopted a resolution to begin work on the design of new roads with modern surfaces. As part of this decision, the director of the JSC allocated financial resources, personnel and equipment for the design department, and also determined the design time. General data for calculations are given in the table:

It is required to evaluate the economic efficiency of SD. Let's calculate the economic efficiency of sustainable development for each resource:

E e 1 = 200 / 220  100% = 90.9%;

E e 2 = 16 / 13  100% = 123%;

E e 3 = 9 / 8  100% = 112.5%.

The overall economic efficiency will be:

E e = (90.9  1.2 + 123  1 + 112.5  1.1) / 3 = 118.6%.

This is a very high assessment of the economic efficiency of U R.