Economic management methods. The essence of economic management methods

Economic methods management (EMU) - methods and techniques of influencing people, which are based on the economic relations of people and the use of their economic interests.

Economic management methods- a specific mechanism for the conscious use of objective economic laws in practice.

Economic management methods represent an interconnected system of incentives and economic impact on all aspects of the life of the state, collective and individual and their governing bodies.

Economic interests are subdivided on the: 1) interests of the state; 2) the interests of the team; 3) the interests of the individual.

The problem of combining the interests of all groups includes the solution of a number of problems: the establishment of rational relationships between distribution and consumption funds; between payroll and incentive funds, etc.

Two groups of economic management methods:

1. Direct economic calculation based on a planned, centralized, directive distribution and redistribution of labor, material and financial resources in order to ensure the macroportions of expanded reproduction.

Direct economic calculation is planned and directive. Directiveness is understood as its obligation, which gives it the character of a law.

Method assignments: important for the prevention and elimination of emergencies and in other cases, taking the form of subsidies, subventions and grants.

2. Cost accounting based on the use of value categories as regulatory instruments and levers for correlating results and costs in the production and sale of products.

EMU principles: 1) consistency; 2) complexity.

EMUs rely on all levers of management: 1) profit; 2) finance; 3) loans; 4) profitability; 5) return on assets; 6) wages, etc.

Essence of EMU: by influencing the economic interests of employees and economic contractors through taxes, prices, credit, wages, profit and other economic levers to create an efficient mechanism of work.

EMU are based on: on the use of economic incentives that provide for the interest and responsibility of management personnel for the consequences of decisions made and encouraging employees to achieve the established tasks without special instructions.

Feature of EMU: 1) controlled processes become more elastic and adaptive; 2) when using economic methods, they function more efficiently feedbacks, there is an opportunity for more effective control; 3) the spread of economic methods is combined with the relative isolation of individual units and an increase in the level of self-regulation.

ADMINISTRATIVE AND SOCIO-PSYCHOLOGICAL MANAGEMENT METHODS

Administrative (organizational and administrative or organizational and administrative) management methods create the main management systems in the form of stable ties and relationships, provisions governing the rights and responsibilities of divisions and individual employees.

Administrative methods implemented by direct influence of managers on subordinates: 1) through administrative orders; 2) on the basis of concluded agreements; 3) through orders and demands; 4) charters and regulations; 5) rules, regulations, instructions and other documents organizationally regulating the activities of subordinates.

Feature of administrative methods: rely on the authority of the leader and are methods of power motivation based on coercion or on the possibility of coercion and describing in detail the operations to obtain the desired result.

The relationship of administrative and economic methods: administrative and economic management methods have much in common and very often complement each other.

The essence of socio-psychological methods: by influencing the non-economic interests of workers and economic counterparties to use an effective mechanism of work.

The meaning of the methods: affect the needs and interests of the individual and the group, their hierarchy, activate performing, creative activities or communication.

Socio-psychological methods involve the use of moral incentives, special methods and conditions of communication, comparisons and other methods of influencing psychological attitudes and the emotional sphere of the psyche of people.

Varieties of socio-psychological methods: 1) belief; 2) suggestion; 3) "infection"; 4) demonstration of examples of behavior.

Relationship with other methods: socio-psychological management methods always complement the administrative-command and economic management methods. Varieties of general scientific management methods: observation, experiment, analysis, synthesis, deduction and induction, comparison, evaluation, dialectics, systemic and integrated approaches. Methods of specific sciences used in management: 1. Mathematical methods: network optimization, linear programming, inventory control, Leontief model, hierarchy analysis method, forecasting methods, methods of probability theory, game theory, theory of management of organized systems and some others. 2. Used methods of independent sciences: economics, sociology, psychology, statistics, etc. These include sequential analysis, the method of statistical testing, etc. 3. Methods of pedagogy, teaching, education: methods of searching, processing and analyzing information, mastering the material and presenting the results. This category includes focus group methods, brainstorming(brainstorming), case stage, business and situational games, etc.

THE CONCEPT OF "MANAGEMENT DECISION". ESSENCE AND CONTENT OF THE PROCESS FOR DEVELOPING A SOLUTION

Decision-making- a difficult and responsible stage of the management process, which consists in choosing the most rational way achieving the set goal.

Signs of a management decision: 1) is adopted in the presence of a management goal, an established criterion for the effectiveness of the management process and a variety of alternative ways to achieve the goal or options for control actions that ensure the achievement of the assigned goal; 2) is the result of performing one of the stages of the control process and includes the selected rational (or optimal) way to achieve the goal, or a variant of control actions on the control object, in order to achieve the goal; 3) can be periodically adjusted when the goal (task) of management changes and new conditions appear in the environment.

Management solution at the enterprise - these are the actions of the subject of management (individual or group) that determine the program of the collective's activities to effectively resolve the urgent problem based on knowledge of the objective laws of functioning of the controlled system and analysis of data on its state.

The essence of the activity for the development of management decisions- development best option actions to achieve the set goals.

The development of a management solution is a type of management activity.

The main components of the process of developing a management solution: the activity must be planned, organized, control over its progress and quality must be exercised. In general, in the implementation of management functions, a control subsystem should be created, designed to manage the achievement of the goal, that is, the processes for performing management tasks and target management organizations designed to carry out these processes.

Key steps in the decision making process:

1. Awareness of the problem and development of a preliminary solution to create a solution development process.

2. Clarification of the solution for the creation of a solution development process, work planning, creation of a control system for the process and quality of solution development. 3. Clarification and detailing of tasks, determination of activities that need to be carried out in order to achieve the set goals. 4. Analysis of the factors of the external and internal environments that influence the achievement of the goal. 5. Predictive modeling of activities to achieve the goal. 6. Coordination of the draft decision with the executors. 7. Choosing one of the solutions and communicating it to the performers.

Content of the decision- a summary of the accepted option to achieve the goal. The solution should provide for the organization of interaction, provision and operational control of the processes of implementation of the solution. It should include tasks that need to be performed by performers: at the lower levels of the hierarchy, these are tasks for the implementation, implementation of the solution itself, at higher levels - tasks for the implementation of planning, organization, motivation, communication and control.

REALIZATION OF THE PROBLEM AND DEVELOPMENT OF A PRELIMINARY SOLUTION FOR CREATING THE PROCESS OF DEVELOPING A SOLUTION (STAGE 1)

1st stage - thinking, creative activity of the head.

The entrance of the 1st stage is a problem that has arisen or a task set by a superior leader that needs to be understood. After that, you should work out a preliminary decision on the creation of a decision-making process and a group for developing proposals for a solution. Outputs of the 1st stage:

The purpose and objectives of the activity;

Purpose, objectives and main content for the development of proposals;

The approximate composition of the executors (determination of the circle of responsible persons who will participate in the development of the solution);

Terms of proposals development.

The outputs of the 1st stage fall into two tasks:

The first is to determine the goals and objectives of the forthcoming activity;

The second is a preliminary decision, based on the intuition of the leader, on the order of work, timing and composition of the proposal development group. The essence of the 1st stage is the determination of the goals and objectives of the future activities of the system and the development of a preliminary decision on the creation of a process and the development of proposals and the management target organization - the group for the development of proposals.

Actions required to determine the goal and general content of future activities:

1. Comprehension of the task (problem).

2. Determination of the goal, objectives and general content of future activities.

3. Determination of the place of organization in the implementation of the plan.

4. Establishment of activities strictly regulated by existing laws, recommendations, norms and other documentation.

5. Highlighting tasks requiring creative solutions.

Based on the solution of this problem, the leader makes a preliminary decision on the order, timing and composition of the proposal development group.

Tasks of the head:

Define general structure the process of developing a solution, its stages, to analyze the activities that need to be performed in order to solve these problems (to carry out the stage of developing a solution);

To take into account the conditions of the environment in which the decision-making process will be carried out, to contribute to the creation of the most favorable climate;

Determine the terms of development and the approximate composition of the performers, as well as create a system for monitoring the progress and quality of the solution. At the first stage, the leader uses his experience, intuition as the main method, making only the most necessary calculations.

In general, at the first stage of the decision-making process, the goals and objectives of future activities to achieve the goal are determined and a decision is made to manage this process.

CLARIFICATION OF THE SOLUTION FOR CREATING A SOLUTION DEVELOPMENT PROCESS, WORK PLANNING, CREATION OF A PROCESS AND QUALITY CONTROL SYSTEM FOR SOLUTION DEVELOPMENT (2- AND 3-STAGES)

By the entrance The 2nd stage is the output of the 1st: 1) the goals and objectives of the forthcoming activity as a result of which a solution, the main content of the proposal, should be developed; 2) the approximate composition of the performers; 3) terms for the development of proposals.

Exit the stage under consideration should be: 1) the work plan of the group for developing proposals and fully reflecting the content of the work, the composition of the group and the deadlines for completing the work; 2) a system for monitoring the progress and quality of developing a solution, including the organization of control and the forces performing control, as well as organizations created to implement this stage: a group for developing proposals and monitoring the progress and quality of developing proposals.

The order of work at this stage: 1... Planning and organization of upcoming activities. 2. Identification of persons responsible for control activities. 3. Establishing the timing of the control measures.

The result of the activity at this stage is obtained on the basis of the refined decision of the head. Stage feature: the process of developing a plan for developing a solution should coincide with the process of developing a solution, however, the methods used at the planning stages should be different: since it is only about clarifying, and not about finding the most suitable option. At this stage, the functions of planning this process and organization are implemented, that is, the creation of real organizations capable of organizing a planned, developed process and monitoring the progress and quality of the solution.

Clarification and detailing of tasks, determination of activities that need to be carried out in order to achieve the set goals (3rd stage):

1. Awareness of the purpose of the activity, for the achievement of which a solution must be developed. 2. Establishing a system of tasks that must be carried out to achieve the goal. 3. Exclusion from the tasks defined at the 2nd step of the system of those that are strictly regulated by the governing documentation for their inclusion in the list of tasks solved in the implementation of the third management function - organization. 4. Comparison of the developed subsystem of tasks requiring creative solutions with the one set by the head at the 1st stage. If the developed system differs from that determined by the head, then it is necessary to provide a reasoned report on new system tasks for its approval. 5. Creation of a subsystem of activities to ensure the implementation of each of the tasks presented. 6. Establishment of the technological sequence for the implementation of tasks and activities.

entrance 2nd stage - the goal of the activity and the main tasks that need to be carried out to achieve the goal set by the manager at the first stage of the decision-making process.

Exit- a system of tasks that ensure the effective achievement of the goal, and a subsystem of activities that ensure the implementation of these tasks, taking into account the technology of their implementation.

TOPIC 6 CONTROL METHODS

1 Essence and classification of management methods

2 ECONOMIC MANAGEMENT

3 ORGANIZATIONAL MANAGEMENT METHODS

4 SOCIO-PSYCHOLOGICAL MANAGEMENT METHODS

The essence and classification of management methods

Management methods are ways of influencing the subject of management on a managed object to achieve certain goals.

With their help, the governing body affects each employee and the enterprise as a whole. Management methods are classified according to various criteria. Their most common classification is by:

3. organizational form of impact.

Economic;

Organizational and administrative, (administrative);

Socio-psychological.

The basis for the classification of methods by direction of action the nature of their impact on the motives of the activities of individual workers and the workforce of the enterprise is laid. From this point of view, there are also four groups of motivation methods: material, social, psychological, domineering.

By organizational form actions highlight methods:

Direct (direct) impact;

Goal setting;

Creating a stimulating environment.

All management methods, regardless of their classification, are organically interconnected, are in constant dynamic equilibrium and affect simultaneously the entire team and separately each person involved in various types labor activity... Characterizing management methods, it is necessary to disclose their focus, content and organizational form.

The focus of management methods is focused on the system (object) of management (firm, department, division, etc.). The structure of management methods is shown in Fig. 19. .

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

Figure 18 - Classification of management methods by content

Figure 19 - Structure of management methods

ECONOMIC MANAGEMENT

Economic management methods are understood as a set of means and tools that purposefully affect the creation of favorable conditions for the functioning and development of an organization.

The system of economic management methods is schematically shown in Fig. 20.

Figure 20 - The system of economic management methods

The essence of economic management methods lies in the possibility of realizing the economic interests of the state through the implementation of the economic interests of the organization, employees through the use of economic levers. They are based on the actions of economic factors of a market economy and occupy a leading place in the system of management methods.

The specific set and content of economic impact are determined by the specifics of the controlled system.

The activity of any entity located on the territory of the Republic of Belarus directly depends on the financial and credit policy of the government and the National Bank. In this case, economic standards are the economic levers of control. The fundamental normative act governing the application of economic responsibility is the Procedure for organizing and conducting inspections (audits) of financial and economic activities and the application of economic sanctions, approved by the Decree of the President of the Republic of Belarus dated November 15, 1999, No. 673 "On some measures to improve the coordination of the activities of the regulatory bodies of the Republic Belarus and the procedure for their application of economic sanctions ”, etc.

Planning is the main method and function of managing economic processes in organizations. It allows you to look into the future of the organization, to foresee the goals, scope, scale and results of activities in relation to sources and costs.

Planning determines the framework, the boundaries in which employees have to work; allows you to interconnect all aspects of activity through summary indicators, to link their implementation with the interests of the team through a system of material and other types of labor incentives. The plans make it possible to determine the directions of the search for new areas and methods of activity in a competitive market. The result of planning is the development of a business plan (consolidated development plan), as well as operational plans for individual areas of activity.

Due to the fact that commercial calculation synthesizes both management functions and economic levers and tools, it contributes to increased profitability, optimal use of capital, technology development, and effective personnel policy. Commercial settlement uses such economic levers and instruments as: pricing, financing, and lending. This use is aimed at the ultimate goal of commercial settlement - making sustainable profits.

Currently, the main tools for encouraging more productive work are: wages and various kinds of benefits.

Salaries are usually set taking into account professional level, education, work experience, etc. A bonus is a tool for encouraging employees' work. 3 here everything depends on the policy pursued by the management in relation to wages. Bonuses may not be paid at all. In this case, the bonus is seen as an additional tool with which you can stimulate more productive work. The prize is paid for initiative, accuracy in work, submitted idea, etc.

In other words, the salary of any employee can be broken down into three components.

The first part is paid for execution job duties and everyone who is engaged in similar duties receives the same remuneration. The second part is determined by seniority and cost of living factors. All employees receive this part of the salary, but the amount is automatically adjusted annually.

The third part. It varies for each employee and its value is determined by the results achieved by him for the previous period. The bad employee will soon see that this part of his salary is minimal, and the good one will realize that this part is as large as the first two parts put together. However, this part will not automatically grow. It will change from year to year depending on the performance of each employee. An increase in this part can only occur when the scale of the responsibility assigned to the employee changes.

Benefits occupy a special place in the remuneration system. , provided to employees and increasing their total income. Such benefits can be payment of travel, vouchers, treatment, provision of loans with a low interest rate, material assistance to employees in case of family difficulties, payment of tuition fees in educational institutions, etc.

Flexibility financial policy based on adjustment to the money market, tax laws, exchange rates. Lending is one of the forms of relations between a bank and an entity, in which cash are provided for temporary use and for a fee specified in the contract.

A bank loan expresses the movement of loan capital provided for a fee on certain conditions: material security, repayment, intended use, urgency, payment.

The central place among the various levers of the economic management mechanism belongs to prices and pricing, which reflect all aspects of the economic activity of the organization.

Of great importance in the pricing mechanism is the development of a methodology for setting prices and determining a price structure, i.e. the ratio of the elements of expenses in it.

To ensure competitiveness in the market, organizations carry out various activities, create an image for themselves, conduct advertising campaign, provide a wider range of services in comparison with competitors, establish a flexible pricing system, introduce modern technologies, offer more than one more advantageous form of service compared to competitors, settlements, etc. They will blink in many ways to increase the level of competitiveness marketing research market, analysis of their strengths and weaknesses, opportunities and threats (SWOT analysis). For these purposes, an advertising campaign is being carried out.

The method of constructing economic and mathematical models is used, for example, in risk assessment.

Similar information.

INTRODUCTION
1 GENERAL CHARACTERISTICS LLC "KPVS" 1.1 Form of organization and form of ownership. Description of the main activities 1.2 Organizational structure of management. Characteristics of the number and structure of personnel 2 CHARACTERISTICS AND ANALYSIS OF MODERN ECONOMIC MANAGEMENT METHODS AT KPVS LLC 2.1 Characteristics of the theoretical aspects of modern economic management methods at the enterprise 2.2 Analysis of economic management methods at KPVS LLC 3.1 SWOT analysis of the research problem 3.2 Proposals to improve the efficiency of economic management methods at the enterprise
CONCLUSION
LIST OF USED SOURCES

INTRODUCTION

The relevance of this topic is due to the fact that economic management methods play an important role in enterprise management.

Economic methods are elements economic mechanism, with the help of which the progressive development of production is ensured. The group of economic methods of enterprise management should include methods of economic incentives, pricing, financing, lending; performing functions by suppliers and consumers, financial and banking authorities and monitoring compliance with payment discipline; rational use of own circulating assets; use of the system of remuneration and material incentives for employees of enterprises; application of economic measures of influence on customers, suppliers, contractors, transport workers, etc.

The effective organization of staff salaries in accordance with the quantity and quality of labor is of great importance in the system of material incentives.

The purpose of this work is to consider issues related to economic management methods in modern conditions, as well as to characterize and analyze economic management methods using the example of KPVS LLC.

Work tasks:

Consideration of the general characteristics of KPVS LLC;

Consideration of the theoretical aspects of modern economic management methods at the enterprise;

Analysis of the features of the organization of the manager's work at various levels of management of LLC "KPVS" and the definition of the main directions of its improvement.

1 GENERAL CHARACTERISTICS LLC "KPVS"

1.1 Form of organization and form of ownership. Description of the main activities

Company "KPVS" ("Comfortable, practical, all-season overalls") registered by the Brest Regional Executive Committee on June 6, 2000 in the Unified State Register of Legal Entities and Entrepreneurs (No. 200334702). The company is private.

Full name of the enterprise - Limited Liability Company "KPVS"; abbreviated - LLC "KPVS".

The statutory fund is fully formed and amounts to 6.6 million Belarusian rubles.

The founders of the enterprise are individuals.

The enterprise is an independent economic entity with the rights legal entity, which, based on the use of the property of the LLC by the labor collective, produces and sells products.

According to the Charter, the enterprise carries out four types of activities:

sewing production (workwear);

shoe production (special footwear);

wholesale;

cargo transportation.

The legal address of the company: st. Krasnogvardeyskaya, 112/1, 224024, Brest. Tel./fax: 45-56-38, 45-64-49, 45-27-70.

The main stages of the enterprise development:

1994 - 1996 - wholesale trade; number of workers - 5 people;

1996 - 1998 - production of work gloves; number - 7 people;

1998 – 2005 - mass production work clothes, attracting investment to create new jobs; the number of workers increased to 152;

2006 - start of production of work footwear; the number of workers is 273 people.

As already noted, KPVS LLC carries out the following activities:

- clothing industry workwear - the company specializes in the production of a wide range of work clothes (work suits, semi-overalls, dressing gowns, vests, jackets, hats, mittens, etc.);

- shoe production - since January 2006, the enterprise has put into operation a new workshop for the production of work footwear in the following assortment:

combined working boots (leather and kersey);

combined working boots (leather and kersey);

- wholesale - part of the goods (overalls, safety shoes, personal protective equipment, household equipment) that are in high demand among customers, but not produced by the enterprise, are purchased from manufacturers or their official distributors in the Republic of Belarus, as well as in the Russian Federation.

- G transportation of goods - LLC "KPVS" carries out road cargo transportation on the territory of the Republic of Belarus and the Russian Federation. For this, the following were acquired:

1) a Maz truck tractor and a semitrailer for it with a carrying capacity of 20 tons;

2) "Maz" truck tractor with a carrying capacity of 12 tons and a 12-ton trailer;

3) cargo "Mercedes" with a carrying capacity of 12 tons and a 12-ton trailer;

4) cargo minibus "Mercedes" with a carrying capacity of 1.5 tons;

5) cargo minibus "Mercedes" with a carrying capacity of 4 tons.

With the purchase of this vehicle, it was possible to significantly minimize costs and reduce the delivery time of raw materials and accessories for the production of workwear and work footwear. Thanks to this, the possibility of faster and cheaper deliveries of the company's products to customers' warehouses has significantly increased.

The products of LLC "KPVS" are sold mainly in the city of Brest and the Brest region; cooperation has also been established with enterprises in other regions of the Republic of Belarus and with some enterprises in the Russian Federation.

Studying the consumer demand for the products sold, and taking into account the work of competitors, the management of KPVS LLC made a conclusion about the growing desire of enterprises to purchase better quality workwear, even at a higher cost, but with an individual characteristic of the customer. So, for example, for each workshop of the enterprise, overalls of different colors or additional design features of products are possible. In connection with the development of the Free Economic Zone (FEZ) "Brest", a large number of new enterprises are being created, therefore, the demand for workwear and PPE is increasing.

In 1996, the company purchased 100% of the goods for resale; already in 1997, the share of its own products sold amounted to about 12% of the total volume of products sold. In mid-2004, the share of its own products sold amounted to about 32.4% of the total volume. With the commissioning of footwear production, the share of its own production in 2006 reached 80%.

Analyzing the workwear market, the company is actively working to attract new customers, which made it possible to increase the volume of products sold not only due to new sales markets, but also due to the transfer of customers from competitors.

The enterprise is constantly working to expand the range of products, improve its quality, and develop new models. At the moment, LLC "KPVS" provides the widest range of workwear, PPE, related goods in the Brest region from a warehouse in Brest and warehouses of branches in Ivatsevichi, Pinsk and a branch opened in 2006 in Baranovichi. Unlike competitors who have small stocks of products or bring goods to order.

The production base of LLC "KPVS" is located in Brest, which allows you to quickly fulfill any order, taking into account the requirements of customers. Own road transport also allows, as soon as possible and with minimal transport costs to deliver raw materials for production or finished products consumers.

The highest demand for overalls, especially winter ones, falls on the season from September to December - by this time the company has created the necessary stock of products. However, there are times when you have to refuse clients due to the workload of production, due to a lack of production capacity and the impossibility of placing additional jobs in the rented space. Therefore, to meet the needs of customers, the company is forced to purchase similar products, unfortunately, not always of the required quality, from other manufacturers.

In the Republic of Belarus, only a few enterprises are engaged in the production of work footwear - the Gomel factory "TRUD" and small private enterprises in Minsk. The rest of the required work footwear is imported from the Russian Federation and Ukraine.

In 2004, a building was purchased in Ivatsevichi at the address: st. 40 years of October, 5, with a total area of ​​869.9 m 2. A sewing production is located in these areas, the necessary equipment has been purchased.

In connection with the growing demand for products manufactured by the enterprise, there was an urgent need to expand production. Therefore, in 2006, it was decided to open production in the village of Shcherchevo, Pruzhany District, Brest Region, since there were free areas there. Not the least role in the decision to locate production facilities in the village of Shcherchevo was also played by the fact that there were “free workers” caused by the disbandment of the military unit and an acute shortage of jobs.

LLC "KPVS" for the entire period of its activity used borrowed funds seven times:

In 1998, a loan was received from the Brest City Executive Committee for the expansion of production in the amount of 400 million rubles in 1998 prices;

In 1999, from the management of the Brest Regional Employment Service - financial assistance on a returnable basis in the amount of 2 million rubles for the purchase of equipment and raw materials to create 5 jobs. For this amount, the enterprise purchased the necessary equipment and raw materials and created 6 jobs.

In 2001, a loan in the amount of 14 million rubles was received from the Belarusian Fund for Financial Support to Entrepreneurs.

4. In September 2003, Priorbank OJSC GF for the Brest region issued a loan in the amount of USD 20,000 at 14% per annum for a period of three months.

All loans received were repaid on time, without overdue obligations. Intended use checks borrowed money no violations were found.

5. In 2004, the enterprise received a loan from the management of the Brest Regional Employment Service for the creation of jobs in shoe and clothing production in the branch of KPVS LLC in Ivatsevichi. It was planned to create 47 jobs, in fact, more than 100 jobs were created. Thanks to financial assistance, the enterprise "KPVS" managed to expand the sewing production and the range of products, as well as almost completely replace the garments imported from outside the Republic of Belarus with products of its own production. In addition, the financial assistance received made it possible to launch the production of special footwear in the town of Ivatsevichi.

6. In 2006, the Brest Regional Employment Center issued to KPVS LLC an interest-free loan in the amount of 480 million rubles for a period of 2.5 years, which the company successfully used to open a shoe production in the village of Shcherchevo.

7. Taking into account the positive effect of the financial assistance previously received by the company, the management of the company in 2006 decided to develop the production of work clothes in regions where there is an acute shortage of jobs. At the suggestion of the regional authorities, the production was organized on the territory of the former military unit of the village of Shcherchevo, Pruzhany District. More than 100 new jobs have already been created in these areas. In 2006, a credit line was obtained from Priorbank OJSC CBU 500 in the amount of 900 million Belarusian rubles to open production and create jobs, as well as to purchase the necessary raw materials, fittings and equipment.

The own funds earned by the enterprise are mainly used to modernize the clothing and footwear industries, expand the range of purchased materials and accessories, as well as increase the volume of products.

1.2 Organizational structure of management. Characteristics of the number and structure of personnel

LLC "KPVS" has a linear-functional structure, which is shown in Figure 1.1.

Rice. 1.1 Organizational structure of LLC "KPVS"

Linear-functional structure is a structure based on the principle of construction and specialization of management personnel by function. The head of the enterprise clearly defines the rights and responsibilities of functional managers.

The advantages of this organizational structure are:

In-depth preparation of plans and decisions related to the specialization of the employee;

Release of the director of the company from deep analysis of problems;

The ability to use consultants and experts in the course of solving management problems;

High competence of specialists responsible for the performance of individual functions.

Main disadvantages:

Lack of close relationship and interactions at the horizontal level between functional units

Reduced flexibility in the relationship of employees of the management apparatus due to numerous procedures and rules

Excessive subordination in the management hierarchy.

Each department carries out a strictly defined function and thus contributes to the activities of the organization as a whole, and no department, sector or individual person can work in isolation from others.

Directorate. For the normal functioning of production and the enterprise as a whole, to ensure scientific and technological progress, to constantly improve the technical level, to make decisions on the production of products at the enterprise, the permanent activity of the technical council of the enterprise has been introduced (TGF with an expanded composition and a permanent TGF).

Director of the enterprise:

Supervises the activities of the enterprise, subordinate organizations and bears personal responsibility for the implementation of the tasks and functions assigned to them;

Distributes responsibilities between his deputies, coordinates their activities, establishes the degree of their responsibility;

In accordance with the structure, approves the staffing table within the established number and wages fund;

Approves the regulations on the structural divisions of the institution and the rules of the internal labor schedule;

Appoints and dismisses employees of the enterprise;

Disposes of loans without a special power of attorney within the established limits and cost estimates;

Represents the interests of the enterprise in local government bodies on the activities of the institution and network divisions, as well as in court and other organizations;

Represents employees for state awards in the prescribed manner;

Applies incentives to employees of the institution and imposes disciplinary sanctions in accordance with the law;

Issues orders, gives instructions, ensures their implementation;

Creates funds for unscheduled events in accordance with the established procedure.

Labor relations with employees of the institution, including issues of recruitment and dismissal, work and rest hours, terms of remuneration, guarantees and compensation, are regulated by agreements (contracts) in accordance with the legislation of the Republic of Belarus.

The TSZ is headed by the chairman - the head of production.

The permanently operating TSZ includes: the head of production, the deputy head of production for the preparation of production, the chief technologist or their substitutes.

Chief Accountant Department. The chief accountant ensures control over the reflection on the accounting accounts of all business operations carried out, the provision of operational information, the preparation of financial statements in due time, the implementation of economic analysis of financial economic activity according to accounting and reporting data.

Also, the accounting department organizes and general management of the development of business plans of the enterprise, plans the production and economic activities of production units, develops price reference books, projects of wholesale and retail prices, analyzes prices, identifies unprofitable and highly profitable products, develops measures to eliminate unprofitability and presents statistical reporting ...

The organization of remuneration is dealt with by an accountant who develops and implements labor costs at all levels of production, tasks to reduce the labor intensity of products, identifies and analyzes the reasons for the loss of working time, participates in the development of shift schedules for teams, develops provisions on bonuses for employees, monitors the correct application tariff rates, salaries and coefficients to wages.

The marketing department studies consumers of goods and services, product service, develops long-term and short-term forecasts of the need for manufactured products, studies and predicts new types of products, prepares and distributes advertising, publishes and distributes brochures, searches for partners, concludes and terminates contracts.

The quality department prevents the release of products that do not meet the requirements of standards and technical conditions, design and technological documentation, delivery terms and contracts; controls the quality and completeness of products.

The pre-production bureau develops material consumption rates, selects blanks of materials, compiles a bill of blanks and determines the amount of waste when sewing products. The department analyzes the costs of materials at the enterprise, develops measures to increase the utilization of materials, draws up permission cards for temporary replacement of materials, develops and issues limit cards for receiving materials from warehouses for all workshops and services of the company, adjusts the limits of materials and components in accordance with production plans (holds materials taken in excess of the plan), controls the consumption of materials.

The results of the work of each service of the management apparatus of the enterprise are assessed by indicators characterizing the fulfillment of their goals and objectives. Accordingly, a system of material incentives is being built, focused primarily on achieving high performance in each service.

In each business unit (department, shop, service) of LLC "KPVS" there are management personnel, coordinating the work of a specific subject of management in accordance with the general strategy of the company.

The educational level of the personnel is quite high. Almost all managers have higher or specialized secondary education.

As of 01.01.2010, the most numerous age category of employees at the enterprise is from 30-39 years old - 27.9%.

In general, the age structure of the company's employees is as follows

from 18 to 24 years old - 50 people (17%);

from 25 to 29 years old - 33 people (11.2%);

from 30 to 39 years old - 82 people (27.9%);

from 40 to 49 years old - 69 people (23.5%);

from 50 to 54 years old - 32 people (10.9%);

55 and above - 28 people (9.5%).

The distribution of employees by length of service at the enterprise is as follows:

up to 5 years old - 109 people;

from 5 to 9 years old - 85 people;

from 10 to 19 years old - 67 people;

from 20 to 29 years old - 16 people;

from 30 to 39 years old - 17 people.

Analysis of the structure of labor resources by age, length of service and level of education shows that the enterprise is sufficiently provided with a labor force of active working age, with the appropriate level of education and qualifications to perform the assigned tasks (Table 1.1).

Table 1.1 Analysis of the security and efficiency of the use of labor resources of the enterprise

Indicators
incl. primary activity
from it workers
Secondary activity
Working time fund, person / hour
Labor intensity of production, man-hour / mln. rub.

As you can see, the growth in the average number of employees of the enterprise was accompanied by an increase in labor productivity, as well as a decrease in the labor intensity of products. These facts can be regarded as positive dynamics of the main labor indicators of KPVS LLC.

2 CHARACTERISTICS AND ANALYSIS OF MODERN ECONOMIC MANAGEMENT METHODS AT KPVS LLC

2.1 Characteristics of the theoretical aspects of modern economic management methods at the enterprise

A control method is a set of techniques and methods of influencing a controlled object to achieve the goals set by the organization.

The word "method" is of Greek origin (methodos), which means a way to achieve a goal. The main content of management activities is realized through management methods.

Characterizing management methods, it is necessary to disclose their focus, content and organizational form.

The focus of management methods is focused on the management system (object) (firm, department, department, company, etc.).

Organizational form - impact on a specific situation. This can be direct (immediate) or indirect (setting the task and creating stimulating conditions) impact.

In management practice, as a rule, various methods and their combinations (combinations) are used simultaneously. It should be noted that in the economic literature there is no single interpretation of the content, object of influence, and classification of management methods.

Some authors classify management methods depending on their content, focus and organizational form, which, in fact, reflects the administrative, economic and social impact on the controlled system. Others characterize them by methods and techniques of exposure. One way or another, but all management methods organically complement each other, are in constant dynamic equilibrium.

The focus of management methods is always the same - they are aimed at people who carry out different kinds labor activity.

It should be assumed that in a specific method of management, in a certain way, both content, focus, and organizational form are combined (interact). In this regard, the following management methods can be distinguished:

Organizational and administrative, based on direct directives;

Economic, driven by economic incentives;

Socio-psychological, used to increase the social activity of employees.

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

The economic mechanism of management includes the main functions and methods of managing the economic activities of an enterprise, focused on increasing productivity and production efficiency with constant adaptation of the enterprise as a whole to changes in market conditions and the behavior of all its participants. In domestic practice, the economic mechanism of enterprise management is usually called the economic mechanism.

The economic methods of management and the economic mechanism of management in general are determined by the socio-economic nature of the market economy and the environment of the enterprise. They are focused on creating conditions for its development when organizing the production and marketing of products and services on the market. These methods provide for the definition of requirements and the formation of qualitative changes in the activities of the enterprise for effective management, taking into account the objective factors of the external environment in which it has to function.

The content of managerial influences during the implementation of these changes is focused on the management of the enterprise with the aim of its effective functioning in the market conditions of management. It should also take into account the objective trends in the development of social production, its concentration and internationalization, as well as the deepening specialization of high-tech production and an increase in its capital intensity. This is due to the need to introduce into production the achievements of scientific and technological progress for the formation and maintenance of competitive position enterprise, as well as ensuring sustainable growth of its productivity in the face of fierce competition in the world market. The key element of the enterprise management mechanism in a market economy is the methods and models of managerial influence on economic activity to create economic conditions for the effective implementation of entrepreneurial activity, ensuring the receipt of sustainable benefits from the implementation of this activity. The main economic methods (models) in the management of an enterprise, ensuring its effective functioning in market conditions of management, are:

1) commercial settlement;

2) intercompany settlement;

3) price policy and pricing mechanisms;

4) mechanisms and methods for improving the quality and ensuring the competitiveness of products.

Economic management methods are closely related and are the basic element of the economic management mechanism. They can be effectively applied in enterprise management when combined with other elements of management. The methods are focused on ensuring sustainable economic activity of the enterprise and its competitive position in the market (in the industry), which, in turn, provides the enterprise with profit and capital growth in the long term.

The relationship of economic methods with the main activities of the enterprise and management functions is shown in Figure 1.

Rice. 2.1 The relationship of economic methods with the main activities of the enterprise and management functions

Commercial calculation as an important economic method of the management mechanism

In connection with the transition of the domestic economy to the market, the study and implementation of the accumulated experience of effective enterprise management, and above all the practical experience of using the economic management mechanism in leading firms in market countries, is a necessary condition for the adaptation of domestic enterprises to new economic conditions.

The economic mechanism of management, ensuring the functioning and development of an enterprise in a market economy, includes specific levers, methods and tools for processing and effective implementation:

1. The goals of the enterprise and its structural formations (production departments, branches, subsidiaries).

2. The specific tasks of the units aimed at achieving their goals and the goals of the enterprise as a whole.

3. The policy of the enterprise in the most important areas of activity, including:

Ensuring efficiency (profitability) will produce

Development of investment activities, efficient distribution (use) of capital investments and location of production;

Financing of economic activities and the use of financial (including credit) resources;

Development and implementation of advanced technologies and innovations in production;

Personnel policy (policy for the use and development of personnel, as well as forms and methods of motivation for arbitrary labor);

Pricing Policy;

The technical policy and other areas of the enterprise's activities that provide the desired result.

4. Optimal (rational) combination of centralized and decentralized methods of management of an industrial enterprise, its production departments and other structural and formations.

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

The ultimate goal of commercial calculation is to determine the totality of management actions for the enterprise to obtain sustainable profits and other benefits in the implementation of specific economic activities. The most important economic mechanisms implemented centrally using levers and methods of commercial calculation are:

1) global policy and tools for its implementation in the field of pricing and optimization of production costs (including cost reduction at all its stages), ensuring the competitive position of the enterprise in the market and obtaining sustainable profits;

2) the organization of conditions for sustainable financing (taking into account lending) of production activities and the development of the enterprise.

Exists different ways and the forms of using models (economic levers and methods) of commercial settlement. In each specific case, the use of certain models is dictated by the task at hand.

Specific mechanisms (models) of commercial calculation to ensure effective management of the operation and development of an industrial enterprise are determined on the basis of its global politics, goals in strategies formed at the highest level of enterprise management. Therefore, the establishment of internal relationships between the elements of the corresponding model provides for the need to consider them in a centralized management.

The implementation of the principles and the choice of specific means and methods of commercial calculation is influenced by a number of specific features of the development of industrial enterprises at the present stage. This specificity depends on the type of activity, the nature of the products (services provided) and the degree of division of labor in the markets of the enterprise, corporation. The combination of the principles of centralized and decentralized management within the enterprise, taking into account the unified principles and methods of conducting its global centralized policy in the field of pricing and optimization of bills, has a direct impact on specific elements of commercial settlement and their interrelationships. In practice, the introduction of commercial calculation at a particular enterprise has led to various models of its implementation. Moreover, each of them has its own advantages that determine its effectiveness for the specific purposes of these enterprises.

In the practice of socialist management, there have been several "trips" on the broad and active introduction of self-supporting relations. But their practice was weak or not at all perceived. There are many reasons. The main one is the absence of conditions of competitiveness, competitiveness of economic entities: owners, sellers, buyers.

Cost accounting acquires a completely different meaning in a market economy. Here it becomes a necessary condition and an indispensable element.

The organization of cost accounting in any industry (including construction) is based on a number of principles:

1. Return on costs and profitability. Self-accounting provides every normally operating organization with reimbursement of production costs and profit. Every business must generate income sufficient to cover production costs and generate sufficient profits.

2. Economic and operational independence. Each enterprise receives full economic independence: it independently disposes of its property, plans and sells finished products, and hires employees.

Each company has its own bank account and can receive loans from banks and other credit institutions. It also has an independent balance sheet and a complete accounting system.

3. Material liability. The enterprise and its employees are financially responsible for failure to fulfill their obligations, for the irrational use of labor, material, financial resources and other actions carried out by them in the framework of economic activities.

If the enterprise does not fulfill the plan for the production of products, its quality deteriorates, defects are allowed, downtime, material resources and equipment are used unsatisfactorily, then this causes a decrease in income. This immediately affects the relationship with consumers (customers), suppliers, banks, etc .; there are delays in settlements, deliveries, payments to the budget, which causes a corresponding reaction (penalties, fines, administrative and, in very difficult circumstances, criminal liability).

Along with the responsibility of the enterprise as a whole, there is also the individual responsibility of its employees. Moreover, it can be not only administrative, but also material.

4. Material interest. The next important principle of cost accounting is material interest. It is achieved by the fact that all of its current expenses (purchase of raw materials and materials, payment of wages, etc.), the enterprise conducts exclusively at its own expense. Thus, his expenses and solvency are made dependent on the receipt of income. Thus, the better the enterprise works, the more stable it is. financial position and solvency.

The good work of the enterprise is beneficial, first of all, to its personnel, since at the expense of the profit a material incentive fund is formed, due to which employees are encouraged for the best results of work. Thus, an increase in wages, material incentives for workers depends, first of all, on an increase in production, an improvement in product quality, an increase in the mass of profits and an increase in the profitability of production.

5. Ruble control. This principle means that the result of the enterprise's work should depend on its own contribution, and not on other reasons, for example, inflation, the presence of a non-monetary market.

The procedure for financing capital investments is of great importance for controlling the ruble. By financing, lending to production, banks and other financial and credit organizations act towards a more complete mobilization of production reserves and increase its efficiency.

As can be seen from the principles listed above, business accounting is a prerequisite for the development of market relations, since it reflects the very essence of a market economy (limiting state intervention in the economy, almost complete independence of economic entities) and the position of a “market economy without cost accounting” is nonsense. With such a model of management, the question is raised about the approximation of the principles of cost accounting, indicated above, to a specific employee, a specific workplace. That is, we are talking about the creation of internal cost accounting as a tool for increasing labor efficiency, which means production efficiency as the main condition for survival in the conditions, even of the most social, but still a market economy.

The introduction of intra-economic relations as an effective tool in the implementation of intra-firm economic regulation

Effective work of enterprises in market conditions is possible only with properly organized and clear interaction of all internal departments, the interest of labor collectives and individual workers in high final results.

As practice shows, the proclamation of economic (commercial) calculation as a principle and method of management at the level of the primary link of the economy, based on comparing costs with results, does not directly and directly ensure the material interest of workers and their economic responsibility for the results of their work. It is necessary to bring its principles closer to a specific workplace, that is, to transfer the goals and guidelines of cost accounting to on-farm relations.

Internal cost accounting is the cost accounting of production units, workshops, departments, services, etc., covered by the system economic relations, in order to effectively use the available reserves and obtain a better result of the firm as a whole.

The main tasks of the new on-farm mechanism of the enterprise are:

Increasing the operational and economic independence of the divisions of the enterprise with a simultaneous increase in their responsibility for the results of their activities to the enterprise and for the fulfillment of its obligations to the state, customers, suppliers and creditors;

Effective coordination of joint production and economic activities of all divisions of the enterprise; strengthening the material interest of departments and employees of the enterprise in the final results of labor;

Creation of a mechanism of property relations between employees of the enterprise and its owners;

Improvement of methods and forms of remuneration based on the principle of assessing its final results in the product market;

Improvement of working conditions, culture of production and everyday life of employees of the enterprise, strengthening of their social protection at the enterprise;

Improving the psychological climate in the work collective, increasing the labor and social activity of its members on the basis of new material incentives for labor.

Internal cost accounting is an organic part of the enterprise cost accounting system. It is based on the principles of combining the operational and economic independence of a structural unit with centralized planning management, self-sufficiency and profitability, material interest and material responsibility, the unity of interests of the individual and the team of the structural unit.

Internal cost accounting proceeds from the basic requirements that ensure the unity of interests of the team of the subdivision and the entire enterprise as a whole, the subordination of the interests of the collective of the subdivision to the general tasks of the entire production team, consideration of local conditions in the forms and methods of organizing internal cost accounting, material incentives for the final results of labor.

At present, experts identify the following basic principles of internal cost accounting:

1. The principle of flexible combination of self-supporting activities of divisions and centralized economic regulation of their activities. This principle is implemented through the following system of measures:

Assigning the necessary fixed assets to the divisions;

Allocation of raw materials and materials in accordance with planned norms;

Providing an independent choice of a specific form of work organization;

Granting the right to independently determine the direction of effective use of equipment and funds;

Granting the right to self-distribute collective earnings;

Mandatory centralization of funds for the payment of budgetary and specially created funds.

2. The principle of the simultaneous transfer of all divisions of the company to the mode of on-farm settlement.

3. The principle of the rational formation of self-supporting collectives (isolating subject-closed cycles, defining clearer boundaries between management processes).

4. The principle of progressiveness of norms and standards.

5. The principle of organizing a reliable system of accounting for results.

6. The principle of material responsibility.

7. The principle of material interest.

All the advantages of this method of organizing intraeconomic relations were sufficiently well assimilated by the leaders of many enterprises, and the active introduction of internal self-supporting in practice began. However, after a certain time, it turned out that the results of this implementation are far from being as rosy as it seemed at first. At many enterprises, it would seem that internal cost accounting did not justify itself as a tool that increased material incentives (labor productivity remained low even with a decrease in wages). In addition, difficulties arose in the relationship between self-supporting units and the administration of the enterprise, which had not been observed before (especially with regard to the distribution of plant-wide costs, determining the price of products produced for internal consumption at the enterprise, etc.), and many other problems arose. There are many reasons for this state of affairs. But the main thing seems to be the poor preparation of enterprises for the introduction of on-farm accounting. The fact is that internal economic relations cannot be a replica of external self-supporting relations: individual divisions of an enterprise do not possess the aggregate properties and capabilities of a higher-order system, which the enterprise is currently performing in relation to workshops, departments, sections, etc. , management links. The solution to the issue of developing a mechanism for on-farm economic regulation is not only difficult, but also multifaceted and largely depends on the specifics of the enterprise, the nature of the production technology, the structure of manufactured products, traditions, competence and experience of the economic services of the enterprise, the preparedness and qualifications of personnel.

The construction of a new on-farm mechanism of an enterprise should be carried out on the basis of the requirements of market relations, taking into account the experience of in-house planning at enterprises of foreign countries with a developed market economy and domestic experience the use of lease contracts as the closest predecessor of new on-farm relations. The identification of these requirements, the study of this experience allow us to formulate the following basic conditions for the effectiveness of the on-farm mechanism of the enterprise.

First of all, an organizational and legal basis for internal cost accounting must be laid. At the enterprise it is necessary to develop and adopt a regulation on on-farm accounting, where the goals and objectives of its implementation must first be determined. In addition, an important component of such a provision should be a clear delineation of the rights and responsibilities of divisions of the enterprise and its central office (administration). The jurisdiction of the administration, as a rule, includes the issues of forming a strategy for the behavior of an enterprise in the market, the range of products manufactured by government bodies (for example, tax services), coordinating the activities of individual divisions of the enterprise, providing divisions with managerial, economic and other intermediary and social services. The competence of the subdivision can include the issues of choosing a specific form of organization of work, independent determination of directions for the effective use of equipment and funds and, which is the main factor in stimulating employees, the independent distribution of collective earnings remaining at the disposal of the subdivision.

This differentiation of rights and obligations is the basis for all further activities of the enterprise with this form of organization of relations, and vague, vague formulations, or the complete absence of these provisions can ruin the entire system of internal cost accounting, which is called "in the bud", since it will introduce organizational and legal confusion into the whole process of life of the enterprise. In addition, it should be noted the exceptional importance of a reasonable distribution of powers between the administration and the unit. Here it is necessary to take into account all the specifics of the activities of a particular unit, so as not to impute to it functions and responsibilities that it, being only an integral part of the enterprise, will not be able to implement in principle.

Further, the regulation should fix the creation of a system of internal arbitration and claims at the enterprise. This is vital for an enterprise seeking to switch to on-farm accounting, since even with the most favorable coincidence of circumstances, disputes and debates between structural divisions are possible. This situation is especially likely at enterprises where various structural divisions are located at sequential stages of the technological cycle, and the quality and timing of work by the next one depends on the quality and timing of work by the previous division.

Also, the regulation should reflect such principles of internal cost accounting as material interest and material responsibility. There are many ways to interest an employee in the end result of his activity, and all of them are based on the theory of motivation. As already mentioned, in our country at the present time, in the conditions of a total crisis of all aspects of life, the motives of the lower levels, in particular, income, acquire the greatest importance for stimulating labor. In other words, the most effective method to influence the quality and quantity of labor - manipulation with the amount of his payment.

An employee's income depends on factors and indicators of three levels:

The employee himself (the quantity and quality of labor, length of service, initiative, etc.);

The company where he works (payroll, consumption fund, production volume, profit);

National economy, economy of the region, country (national income, GNP, budget).

A number of factors influence wages and their incentive function. The wage rate, that is, the amount of money received over a certain period of time, for most workers is the most important price for the economy; it is for them most often the main and only source of income. The ratio of supply and demand in the labor market, the level of competition in it, trade unions, inflation, etc., affects the size of wages.

The most important part in the structure of wages is its tariff part, which has not lost its significance. The tariff flexibility required in a market economy could be provided by the so-called "interim" rate. Its size could correspond to the quarterly indexed living wage budget.

In addition to wages based on the tariff system, most enterprises also use over-tariff wages that stimulate personal achievements. At the same time, various individual assessment methods are widely adopted.

By producing and selling a certain product, the work collective receives gross income, which is divided into constant and variable parts. The constant part is determined in accordance with the tariff system and reflects, through the size of wages, the differences between workers in terms of qualifications, the degree of complexity of the work performed, and individual labor productivity. The joint efforts of the division are reflected in the variable part of the gross income, which is distributed according to labor input using special methods.

Under the conditions of internal self-financing, the stimulating function of wages is realized through the transfer of the variable part of its income (or profit) to the independent disposal of the structural unit. The amount of the transferred part is established according to the results of the analysis of a number of indicators, which should be reflected in the regulation on internal cost accounting.

As already mentioned, the distribution of profits within the structural unit is made by him. However, general provisions on this distribution should also be recorded in the regulatory documentation. There are many ways to distribute collective earnings, and a specific one should be selected based on the specifics of the enterprise and structural unit. In most cases, the distribution is made either by the decision of the meeting of the work collective of the shop, without any calculations, or the so-called coefficient of labor participation is applied, which reflects the contribution of each employee to the final result of the unit's activity. But in modern conditions, this method does not seem to be effective enough. Therefore, for an enterprise striving to follow the latest achievements in the field of wages, it would be nice to also take into account indicators such as

Educational level (which would contribute to the improvement of the level of their qualifications by workers);

Work experience (this indicator would help reduce staff turnover);

Participation in invention and innovation and other indicators that would have a great impact on the efficiency of employees.

The principle of material responsibility can be reflected in the regulation on internal cost accounting through a system of economic sanctions implemented by the internal arbitration commission of the enterprise.

The regulation on internal cost accounting records the general aspects of the enterprise's activities in this direction... In the course of current activities, it seems most effective to conclude contracts between the structural division of the enterprise and the administration, which reflect the on-farm order of the administration of the enterprise to the structural division. The specified on-farm order must be combined with the on-farm needs for the fulfillment of long-term and current plans of the economic and social development enterprises. The following clauses may be included in this agreement:

 subject of the contract (scope and term of work);

 obligations of the parties (specific responsibilities of the administration and structural unit are indicated);

 responsibility of the parties for failure to comply with the terms of the contract.

2.2 Analysis of economic management methods at KPVS LLC

It should be noted that throughout the entire existence of KPVS LLC, the plant has been continuously training and retraining both workers and managers and specialists. This work is carried out with the current STP and the compiled annual consolidated plan for training and advanced training of personnel, approved by the director of the company.

Training and retraining of personnel of all levels is carried out both directly at workplaces according to an individual program, and with a break from production according to a course and group program in the CPC, universities, in refresher courses.

The main provisions on remuneration are set out in the Collective Agreement of LLC KPVS for 2010, which was concluded between the administration, represented by the director, who represents the interests of the administration, and the trade union organization, represented by the chairman of the trade union committee, who represents the interests of the labor collective.

Remuneration for employees is made in accordance with the Charter of the enterprise, the current labor legislation of the Republic of Belarus, tariff and qualification reference books, approved in the prescribed manner, norms and prices.

All issues of establishing the forms, systems and amounts of remuneration, material incentives, payment of remuneration, material assistance, indexation of wages are resolved in agreement with the trade union committee within the limits of the earned funds. The parties undertake to take into account the real possibilities of fulfilling their obligations.

Employees are paid on the basis of hourly (monthly) tariff rates (salaries). The tariff rate of the first category and the tariff scale are established and approved by the director.

Wage rates and salaries of employees are determined based on the established level of the wage rate of the first category (wage rate of the first category, indexed to the consumer price index), wage grades of employees, wage coefficients, the wage scale in force at the enterprise and industry-specific increasing factors by type of work.

To unskilled workers (cleaner, janitor, elevator operator, etc.) the company guarantees, in accordance with the requirements of Art. 59 of the Labor Code of the Republic of Belarus payment of the minimum wage.

In the event of a delay in the payment of wages by one calendar month or more compared to the period established by the collective agreement, the untimely paid wages are indexed by adjusting them to the consumer price index in accordance with the legislation of the Republic of Belarus.

At work with difficult and hazardous working conditions, increased wages (additional payments) are established, in absolute amounts the same for all workers in appropriate conditions and regimes, regardless of the assigned category and the position held. The amount of additional payments is set depending on the degree of harmfulness of working conditions according to the scale:

Additional payments are established based on the results of certification of workplaces, assessment of working conditions in amounts not lower than the minimum guaranteed by the Legislation of the Republic of Belarus.

Individual employees may be given premiums to the wage rates of workers for high professional skill, premiums to the salaries of managers, specialists and employees for the complexity and intensity of work in accordance with the Instruction "On the procedure for applying the wage rate of the Republic of Belarus".

Individual highly skilled workers employed in important and responsible jobs can be set salaries instead of tariff rates in accordance with the Instruction “On the procedure for applying the tariff rate of the Republic of Belarus”.

Pay remuneration for seniority in accordance with the current Regulation on the procedure for payment of remuneration.

To pay remuneration for the general results of work in accordance with the current Regulation on the procedure for payment of remuneration.

Make bonuses to employees of the enterprise based on the results of economic activities from the wage fund (regulations on bonuses).

Payments made on the basis of average earnings are calculated taking into account the new tariff rates and official salaries from the date of their introduction.

Increase the share of wages in the cost of production by up to 3 percent by reducing non-production costs associated with product release.

As you can see, at the enterprise there is a rather high interest of the enterprise in achieving high indicators of production and economic activity by stimulating employees through various types of additional payments and payments from profit.

The value of the wage rate (salary), which is understood as the main salary, takes into account mainly constant factors, that is, labor costs within the limits of norms and tasks, and does not take into account the personal qualities of workers (attitude to work, manifestation of creative initiative in performing tasks). These personal qualities, which significantly affect the growth of labor productivity at KPVS LLC, are taken into account by the existing bonus system at the enterprise. Bonuses additionally stimulate employees to achieve results of both individual and collective labor, as well as their contribution to improving production efficiency.

The bonus system of labor at the enterprise involves the payment of bonuses to the specified circle of persons on the basis of established specific indicators and conditions of bonuses. The circle of persons to be encouraged, indicators and conditions of bonuses, the size of bonuses, specific for each profession, position (or their limit values)) are provided for in the provisions on bonuses. On the basis of these provisions, the employee, when meeting the indicators and conditions of bonuses, has the right to demand the payment of bonuses, and the employer is obliged to pay the amount due. According to their intended purpose, the bonuses provided for by the bonus labor system of LLC KPVS are divided into two groups:

Prizes for the main results of economic activity, which play a leading role in bonuses;

Bonuses for the improvement of certain aspects of the production activity of the collective (special bonus systems).

In addition to the above forms of labor motivation for employees of LLC "KPVS", there are other forms at the enterprise, such as:

Transfer of highly valuable workers to a contractual payment basis;

The ability, if necessary, to provide the employee with a flexible work schedule;

Providing time off;

Diplomas, gratitude for the shown success in work.

We will also consider and analyze the use of organizational and administrative methods in the management system of LLC "KPVS"

Organizational impacts on LLC "KPVS" are based on the preparation and approval of internal regulations governing the activities of the personnel of the enterprise. These include:

Charter of LLC "KPVS";

Collective agreement between the administration and the labor collective;

Internal labor regulations;

Organizational structure of management;

The staffing table of LLC "KPVS";

Regulations on structural divisions;

Job descriptions of employees and organization of workplaces.

These documents (except for the charter) are drawn up in the form of enterprise standards and must be put into effect by order of the director of KPVS LLC. These documents are mandatory for all employees, and failure to comply with them will result in disciplinary action.

Regulatory influences are aimed at achieving the set management goals, compliance with internal regulatory documents or maintaining the enterprise management system in the specified parameters through direct administrative regulation.

The methods of administrative influence on LLC "KPVS" include:

Orders;

Orders;

Directions;

Instructions;

Targeted planning;

Labor rationing;

Coordination of work;

Execution control.

The most categorical form of administrative influence is an order. It obliges the subordinates of LLC "KPVS" to accurately fulfill the decision made within the established time frame, and its failure to comply entails an appropriate sanction (punishment). An order usually consists of five parts: a statement of a situation or event, measures to eliminate deficiencies or ensure administrative regulation, allocated resources for the implementation of the decision, deadlines for the implementation of the decision, and control of implementation.

The order of the director of LLC "KPVS" acts as the second main type of regulatory impact. It is mandatory for execution within a specific management function and structural unit. The order may contain all the parts of the order listed above and, like the order, is mandatory for execution by the subordinates listed in it. The difference between the order and the order is that it does not cover all the functions of KPVS LLC and is usually signed by the deputy heads of the enterprise.

The instructions and instructions of the director or other managerial employee of KPVS LLC are a local type of organizational impact and are most often aimed at operational regulation of the management process in a short time and for a limited number of employees. If instructions or instructions are given orally, then they need to be closely monitored or should be the basis of high trust in the manager-subordinate relationship. In addition, when they are implemented, the degree of execution of decisions is higher.

In addition, at KPVS LLC, in management practice, the following are used:

Instructing and coordinating work are management methods based on the transfer of the rules for performing labor operations to the subordinate of KPVS LLC.

Instruction is a method of one-time application by the leader, when he tries to reasonably explain the expediency of a labor task for a subordinate. In our opinion, in case of refusal of a subordinate, a repeated attempt at guidance is inappropriate, since it will lead to the loss of the authority of the head at KPVS LLC.

At KPVS LLC, disciplinary liability and penalties are applied in case of violation of labor legislation by an employee, when there is a disciplinary offense, which is understood as unlawful failure to perform or improper performance of labor duties by the employee. Failure by an employee to fulfill his labor duties exists when his personal guilt is proven and he acted deliberately and recklessly. If the employee has violated his labor duties for a reason beyond his control (lack of normal working conditions, insufficient qualifications to perform the assigned work, etc.), then he cannot be brought to disciplinary responsibility.

To bring an employee to disciplinary liability at KPVS LLC, three conditions must be met: failure to perform or improper performance of labor (official) duties; illegal actions or inaction of the employee; violation of legal norms through the fault of the employee. Disciplinary penalties are imposed by the director of KPVS LLC, as well as by other officials to whom the corresponding rights have been delegated in accordance with the established legal procedure - these are the head of the personnel bureau of KPVS LLC and the deputy director. The heads of shops, heads of departments and services, heads of independent structural divisions, and section heads also have the right to impose disciplinary sanctions on KPVS LLC. Dismissal can only be carried out by the director of LLC "KPVS", while the heads of the structural divisions of LLC "KPVS" can apply for the application of these penalties.

For misdemeanors in the field of labor relations, LLC "KPVS" may also apply punishments that, by their status, are not disciplinary sanctions and which can be applied simultaneously with disciplinary sanctions. Such measures include the deprivation of the guilty employee of the bonuses provided for by the Regulations on Remuneration. The director of LLC "KPVS" has the right to deprive the guilty employee of remuneration for the year, not to provide him with preferential vouchers to sanatoriums and rest homes, to postpone the queue for receiving living space. In some cases, the simultaneous imposition of administrative and disciplinary sanctions is allowed. Thus, an employee for appearing at work while drunk may be subject to disciplinary punishment and an administrative fine.

Material liability of employees of LLC "KPVS" is expressed in their obligation to compensate for damage caused by a guilty act or inaction of the enterprise where they work. Material liability is imposed on employees for damage caused to the company with which they have an employment relationship, as well as for damage incurred in connection with compensation for damage caused by its employees to third parties, if this damage is compensated by the company. In this case, according to the claimed claim, the employee of KPVS LLC may be obliged by way of recourse to compensate this damage to the enterprise within the limits stipulated by civil law. Most often, the types of damage that must be compensated include the following cases: destruction or damage to property due to the negligence of a worker; loss of documents, equipment; forced downtime at the enterprise due to the fault of the employee, etc. Material liability can be full and limited, individual and collective. However, the cases of compensation for damage caused by the fault of an employee at KPVS LLC are extremely rare.

3.1 SWOT-analysis of the research problem

Based on the analysis performed, we will compose a SWOT analysis matrix.

Table 3.1 Results of SWOT analysis

Strengths	Weaknesses
Well-organized system of wages and other forms of material incentives for workers A well-organized system of stimulating innovative activities aimed at increasing the efficiency of the organization's activities and improving the quality of its products Qualified staff Significant experience of staff	Insufficiently effective system of responsibility with the appropriate application of rewards and sanctions for the quality and efficiency of work Dependence on large customers Dependence on large suppliers of raw materials Outdated technologies in the enterprise
Opportunities	Threats
The emergence of innovative solutions at the enterprise Reducing production costs Diversification of activities Increase in profits by increasing the efficiency of sales activities	Loss of competitiveness due to increased costs Increased competition in the market Decrease in product prices

3.2 Proposals to improve the efficiency of economic management methods at the enterprise

In conditions of competition of goods, works, services on domestic and foreign sales markets, reducing their cost becomes of great importance.

In this regard, a business entity has a need to improve internal planning, accounting and finding reserves for reducing the cost of production (goods, works, services) through the use of economic methods of production management at KPVS LLC.

The economic literature offers the following main ways to achieve the assigned tasks:

1) technical methods that are implemented by increasing the technical level of production, for example:

a) the introduction of new and improvement of the applied technology technology;

b) modernization and improvement of the operation of existing equipment;

c) using new types of consumed raw materials, materials, fuel and energy, improving their use;

d) creating new and improving the quality of products, improving their characteristics.

These measures have already made it possible to achieve some success in reducing the cost of production. So in 2009, the first line of the Moba Omnia 125 complex (Netherlands) was put into operation at KPVS LLC. The project provides for a reduction in the number of people employed in one of the production shops from 33 to 6 people.

The implementation of this project will not only increase revenue from product sales, but will also directly affect the cost of production, given the constant growth in the absolute amount of labor costs.

The commissioning of the first stage of the complex made it possible to release 14 people previously employed in this production. In 2010, with the commissioning of the second line of this equipment, 13 workers will be laid off.

Thus, with the planned average monthly wage of 445 thousand rubles. per month, the amount of funds released for labor remuneration (the amount of savings in the labor compensation fund) for 2010 will be:

445 * 13 * 12/1000 = 69.42 million rubles.

Thus, the cost savings under the item "Contributions to the social protection fund" will be:

69.42 * 0.35 = 24.3 million rubles.

The total cost savings due to the project implementation in 2010 will be:

69.42 + 24.3 = 93.72 million rubles.

Commissioning of the equipment will entail additional expenses under the item of expenses "Depreciation of fixed assets". According to the data of the business plan of the project, the additional amount of depreciation for 2010 will amount to 65.05 million rubles.

Thus, the cost savings as a result of the implementation of this project will be:

93.72 - 65.05 = 28.67 million rubles.

Thus, a change in the business environment, namely the tax environment in 2010, will make it possible to achieve a cost reduction in the amount of:

20.0 + 80.0 = 100.0 million rubles.

2) organizational methods, which imply the optimal combination in time and space of means of labor, objects of labor and labor.

It is necessary to organize a more rhythmic supply of raw materials and materials for production workshop to eliminate the practice of working basic production workers on weekends and holidays (that is, on Saturdays) for double wages.

Elimination of this fact of inefficiency would allow LLC "KPVS" to reduce the cost of production (including taxes and deductions from wages) by 13 million rubles.

It is necessary to legally limit (through the introduction of appropriate provisions in the collective agreement) the ability of workers to receive full compensation for unused leave. It will be enough to set the maximum amount of compensation for unused vacation at KPVS LLC at 50% of the amount calculated in the maximum possible amount of vacation pay (part of the vacation minus 7 days that cannot be replaced by compensation in accordance with the labor code of the Republic of Belarus).

In 2009, the amount of compensation for unused vacation was RUB 39 million. Taking into account the proposed limitation, the reserve for cost reduction will be:

39 * 50/100 = 19.5 million rubles.

3) economic methods - are embodied in the creation of motivational mechanisms that ensure the achievement of the best results at the lowest cost, in alternative options for solving production problems.

Among them, one can single out economic incentives for personnel, optimization in terms of economic efficiency of the volume of production, financing of investments.

Building effective system stimulation of labor. The Ministry of Labor and Social Protection of the Republic of Belarus, by its Resolution No. 163 of December 30, 2006, approved recommendations on strengthening the relationship between wages and labor productivity (efficiency) in commercial organizations. Among the most significant areas of increasing labor productivity in this document, we highlight the following areas:

regulation of labor productivity and labor standards in collective agreements;

directions of organizational and methodological work to increase productivity (efficiency) of labor.

An important point in the implementation of the policy of increasing labor productivity is the construction of an effective system of remuneration of workers, ensuring the relationship between wages and labor productivity.

Based on the existing organizational and technical conditions, the quality of the applied labor standards and other factors, it seems possible to consider also the system of increasing tariff rates. Its application allows not only to stimulate the employee to increase labor productivity, but leads to its sharp increase within certain limits, since when the established task is completed up to 90%, the work is paid at a reduced tariff rate from 90 to 100% of the established tariff rate, and in case of overfulfillment - by elevated. This factor prompts the employee not only to fulfill the established task, but also to overfulfill it.

regressive dependence (K - proportionality coefficient is 0.9), when the task is completed up to 90%;

direct proportional dependence (K = 1.0), when performing the task from 90 to 100%;

progressive dependence (K = 1.1), when the task is over 100%.

Often, due to a strong material incentive for quantitative indicators, the employee does not pay due attention to compliance with such parameters of the production process as the quality of services and the safety of property. Therefore, this system must be supplemented with special conditions for bonuses for quality, as well as for compliance with certain standards that ensure the safety of property.

To calculate the predicted effectiveness of this measure, we will use comparative indicators of an enterprise similar in terms of the organizational structure and directions of production activities. The introduction of such an incentive system allowed this enterprise to increase labor productivity in 2008 by 3%. Accordingly, with the number of employees unchanged, the increase in proceeds from product sales amounted to 3%.

Thus, the study of the experience of an analogous enterprise will allow LLC "KPVS" in 2010 to increase its revenue from product sales by:

29609 * 3/100 = 888.27 million rubles.

With a profitability level for the last reporting year of 5.239%, the planned profit from sales as a result of these changes will be:

888.27 * 5.239 / 100 = 46.54 million rubles.

Improving the accounting system in order to obtain the necessary information for organizing financial planning and full analysis is the most important area of ​​activity to identify reserves for the growth of labor productivity, and, consequently, reduce the cost of production. For the implementation of a progressive system of remuneration of labor of LLC "KPVS", it is necessary to organize the development of a system of planned indicators for the coming period (a year, broken down by months). Analysis of the system of bonuses for employees of the enterprise revealed the absence among the criteria and factors of bonuses to employees of structural divisions of the enterprise of the indicator of profitability (profitability) of the activities of each structural division.

This testifies to the fact that to date, LLC "KPVS" has not properly adjusted the cost accounting system for structural divisions (centers of responsibility).

It should be noted that the capabilities of the "1C: Accounting" program installed at the enterprise allow organizing a full-fledged accounting of income from sales and costs in the context of structural divisions. Considering that the most simple accounting system in terms of responsibility centers can be based on the division of the enterprise, taking into account the presence of its structural divisions, it is logical to start with building just such a system.

To do this, you just need to make adjustments to the system of analytical accounts of accounting (and the basic version of the program allows you to have three-stage analytics) by adding structural divisions as one step.

The corresponding analytics is entered into the reference book, which is “tied” to the accounts of revenue and cost accounting, ie. accounts 90 "Sales proceeds", 20 "Main production", 25 "General operating expenses", 26 "General production costs", 44 "Circulation costs".

The specialist responsible for analyzing the data (economist) will only need to process the specified information and display the financial result of each unit.

Thus, the basis will be laid for revising the company's bonus system, taking into account the following possible criteria:

the presence of profitability (it is also possible to introduce a gradation, for example, for a 5 percent profitability - 10 percent of the premium, for a 10 percent profitability - 15 percent of the premium, etc.);

fulfillment of the plan for the volume of production;

other grounds.

Empirical data will allow the management of departments, workshops (responsibility centers) to plan the purchase of additional materials (stationery, paper, etc.), as well as the implementation of additional repairs (purchase of equipment, etc.) in a more balanced way. Those. approach the issue of additional costs in terms of their effectiveness (return).

To consolidate responsibility for the correct allocation of costs to one or another unit, the above-mentioned features of accounting should be fixed in the accounting policy of the enterprise, as well as to introduce into the practice of accounting the endorsement of primary accounting documents by the heads of structural units responsible for the costs. Thus, without additional costs, we can build a fairly effective accounting system within the framework of the existing capabilities and needs of the company.

For this purpose, the functions of each manager at all levels are strictly regulated and costs are accordingly formed and reflected in the plans and reports of the company. Often times, responsibility for a specific cost item can be shared. For example, a production department manager is responsible for the amount of raw materials consumed, while a purchasing manager will be responsible for the quality and price of these raw materials.

When determining the centers of responsibility for one or another type of cost, they are guided by the following rules:

if the manager can control the volume and price of consumed resources and services, then he is responsible for all the costs of their implementation;

if a manager can control the volume of consumed resources and services, but not their price, then he is responsible only for those differences between actual and planned costs that are caused by a change in the amount of consumed resources and services;

if the manager cannot control either the volume of consumed resources and services, or their price, then the costs will be unmanageable and the manager is not responsible for them.

The system of accounting and analysis of costs by centers of responsibility will not work if the responsibility for costs is unfairly assigned to those persons who do not have the authority to control their level. At the lowest level, the report is more detailed, and at the higher level, it is less detailed. The reports on the execution of the estimate, as a rule, are accompanied by an explanatory note from the head of the responsibility center, which reveals the reasons for the deviation from the estimate for each cost item and the corrective measures taken. In the process of analysis, actual costs with an estimate for each level of responsibility are compared and deviations from the planned amounts are identified only for those types of costs that are controlled at this level (for example, at the department level - salaries to department personnel, consumption of materials, energy, etc. costs controlled by this service), and at the highest level of responsibility, the qualitative results of the enterprise as a whole are analyzed.

The analyst's actions to analyze costs by responsibility centers are reduced to studying the reasons for deviations of actual costs from the estimate, which are shown in an increasing amount throughout the year, which allows you to monitor the effectiveness of the measures taken to eliminate unwanted deviations.

Such an organization of planning, accounting and analysis increases the labor intensity of the accounting and analytical process, but significantly increases the responsibility of managers at each level for reducing the costs associated with their activities, and contributes to a decrease in self-cost and an increase in profits, and at the same time it can serve as a basis for building an effective system of material incentives.

Cost savings due to increased labor productivity, which will be facilitated by the introduction of an effective system of material incentives based on the construction of a more perfect accounting system can be achieved as follows.

In the last reporting year of the analyzed period at the enterprise there was an overexpenditure of the payroll fund. According to table 3.1, it can be observed that the growth rate of average wages in 2009 significantly outstripped the growth rate of proceeds from sales.

Table 3.1 Dynamics of labor productivity and average monthly wages of the enterprise

Indicator				Growth rate, %
Revenue, million rubles
Average headcount, people
Average annual output per employee, million rubles
Labor costs, million rubles
Average month. salary, thousand rubles

One of the factors in reducing the cost of production is the reduction in the cost of living labor (SIT), which is determined as follows:

SIT = (1 - Izp / Ipt) * Uzp * 100,

where Iзп is the index of changes in wages;

Ipt is the index of changes in the growth of labor productivity;

Ups - the share of wages in costs,%.

Thus, the value of this indicator at the end of 2008 will be:

(1-1.359 / 1.396) * 6.98 * 100 = 185 million rubles.

Based on the results of 2009:

(1-1.055 / 0.994) * 7.41 * 100 = - 455 million rubles.

Thus, the outstripping growth rate of average wages over the growth rate of labor productivity caused the growth of production costs by 455 million rubles. in 2009 compared to 2008.

Overruns of the wage fund, and, consequently, the reserve for reducing the cost of production will amount to 455 million rubles.

The audit of the activities of LLC "KPVS", among others, revealed in the activities of the enterprise the irrational use of auxiliary materials, which was expressed in the following.

The material and technical support of production was carried out on the basis of contracts concluded with suppliers in accordance with the established economic and industrial relations.

The company rarely conducted research on the supplier market for specific types of resources. As a result of a comprehensive analysis of the market for individual auxiliary materials, the possibility of saving material costs in this regard in the amount of 20 million rubles was revealed.

To do this, it is necessary to revise long-term business contracts with suppliers, to more actively use the tender procurement procedure, including in cases where this is not required by law.

Taking into account the increase in the cost of energy resources, which in the structure of the cost of goods sold accounted for 7.5% in 2006-2007 and 5.8% in 2008, a logical step on the part of the company's management was to continue the course to reduce specific gravity energy consumption in the total cost.

In this regard, we will consider the indicators of electricity and heat consumption in connection with the continuation of the modernization of production facilities.

Consider the energy consumption of new equipment and the need in comparison with the existing one (Table 3.2).

As you can see, the amount of savings in energy costs in 2010 will be:

Consider the reserve for reducing energy costs in Table 3.2.

Table 3.2 Reserve for reducing energy costs at the enterprise

Indicator	Consumption rate for 1 unit	Qty	Price for 1 unit, thousand rubles	Cost, thousand rubles
Electricity
operating equipment, kW / h
new equipment
Savings amount
Heat energy, Gcal
operating equipment
new equipment
Savings amount

Thus, the amount of savings in energy costs in 2010 will be:

104.816 + 65.751 = 170.567 million rubles.

Cost savings due to the rational use of our own transport can be achieved by optimizing the routes of freight transport, using a circular delivery of products.

According to the experts of OOO KPVS, the savings may amount to 14 million rubles.

Cost savings by increasing labor productivity can be achieved as follows. In the last reporting year of the analyzed period at the enterprise there was an overexpenditure of the payroll fund.

The outstripping growth rate of average wages over the growth rate of labor productivity caused the growth of production costs by 455 million rubles. in 2009 in comparison with 2008 (this indicator was calculated earlier). The data of the reserves for the increase in profit are shown in table 3.3.

Table 3.3 Generalization of reserves for increasing profit from sales due to the implementation of measures to save resources and organizational changes at the enterprise in 2010

Cost reduction reserve	Amount, million rubles
Completion of the modernization of the production line
Changes in business conditions (tax environment)
Optimization of supplies of raw materials and supplies
Limiting the payment of compensation for unused vacation
Increasing labor productivity
Reducing the specific weight of energy consumption in the total cost
Rational use of auxiliary materials
Cost savings due to the rational use of our own transport
Building an effective labor incentive system

Thus, saving resources will allow KPVS LLC to increase its sales profit by a total of 867.277 million rubles.

Taking into account these factors, the profitability of the enterprise in 2009 could be 5.431% (1289 / (24602 - 867.277) * 100).

Thus, the product profitability could be 0.192% higher.

The greatest effect is expected to be achieved by increasing labor productivity, as well as reducing the share of energy consumption in the total cost. If the first factor can be realized due to organizational arrangements and will not require significant additional costs, then a decrease in the specific weight of energy costs is associated with the modernization of production, which always requires additional investments in fixed assets. Consequently, the reserves for cost reduction must be sought not only in modernization, but also in building an effective enterprise management system.

CONCLUSION

Economic management methods are a system of techniques and methods of influencing performers with the help of a specific comparison of costs and results (material incentives and sanctions, financing and lending, wages, cost, profit, price). It should be borne in mind that, in addition to purely personal, the participant in the process pursues both public and group goals.

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

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

The author identified the reserves for increasing the efficiency of economic management methods at KPVS LLC in the following areas and activities:

completion of the modernization of the production line

changing business conditions (tax environment)

optimization of supplies of raw materials and supplies

limiting the payment of compensation for unused vacation

increasing labor productivity

reduction in the specific weight of energy consumption in the total cost

irrational use of auxiliary materials

cost savings due to the rational use of our own transport

building an effective labor incentive system

Thus, the implementation of the measures will allow KPVS LLC to increase the profit from the sale by a total of 867.277 million rubles.

LIST OF USED SOURCES

1. Abchuk V. A Management: tutorial/ V. A. Abchuk, V. A. Mikhailova. - SPb .: 2006 .-- 463 p.

2. Vesnin V. R. Management: textbook / V. R. Vesnin. - M .: TD "Elite-2000", 2007. - 546 p.

3. Vikhanskiy OS Strategic management: textbook / OS Vikhanskiy. - M .: Gardariki, 2008 .-- 296 p.

4. Gerchikova IN Management: textbook / IN Gerchikova. - M .: UNITI, 2003 .-- 501s.

5. Maksimtsov M. M. Management: textbook / M. M. Maksimtsov, M. A. Komarov. - M .: UNITI-DANA, Unity, 2005 .-- 359 s

6. Management (Modern Russian management): textbook / ed. F. M. Rusinova, M. L. Razu. - M .: FBK-PRESS, 2008 .-- 504 p.

7. Fundamentals of management: textbook / TE Berezkina, DD Vachugov, VR Vesnin and others; ed. D. D. Vachugova. - M .: Higher school, 2007. - 367s.

8. Khorev A. I. Management of the enterprise: a tutorial / A. I. Khorev, T. I. Ovchinnikova, O. M. Goz. - VGTA: Voronezh, 2009 .-- 224p.

is the application methods economic justification of the choice of management decisions. Economic management mechanism ... Improvement of social and psychological methods management on the enterprise in modern conditions Abstract >> Management Currently in conditions economic instability on the enterprises the focus is on on the economic methods management, i.e. on the creating material incentives ... Recommendations for the use of socio-psychological methods management on the enterprise Coursework >> Management V management enterprise……………………………………………………… 6 1.2. Problems of using socio-psychological methods management on the enterprise in modern conditions ……………… ............... 9 1.3. Socio-psychological methods and their analysis ... Control on the enterprise (3) Coursework >> Management Traditional approach of leaders enterprises To methods management created the next serious ... economic service Control prices on the enterprise Calculation of rates on the completed work Conducting negotiations with suppliers (clients) Analysis ...

Control methods (method) – a set of methods of influence of the managing subject on the controlled object to achieve the goals of the organization.

Economic management methods- these are methods of influence that, through the creation of economic conditions, induce the workers of enterprises and the enterprises themselves to act in the right direction and achieve the solution of the tasks assigned to them. They affect the economic interests of employees, labor collectives, owners of enterprises, subjects of the external environment, and other stakeholders *, are implemented with the help of a set of economic levers through which the set goal is achieved. When using economic methods of management, management, within the limits of the powers granted, disposes of material assets, income and profits, wages, thereby realizing and maintaining the balance of economic interests.

Distinctive features of these methods are the indirect nature of the impact and the possibility of quantitative comparison, those. the ability to select specific levers and tools based on the analysis. Quantitative comparisons are carried out using economic calculations. Economic methods affect the object of management not directly, but indirectly through the activation or suppression of economic interests.

The system of economic methods is formed by: economic calculation of the state - state economic regulation; economic calculation of enterprises and economic calculation of employees.

The essence state economic calculation is the development of an economic mechanism, the formation of economic conditions for the activities of enterprises, households, government agencies.

The economic calculation of the state is implemented by establishing macroeconomic proportions. To maintain and change in the planned direction of macroeconomic proportions, government bodies develop promising areas of socio-economic development, economic policy and annually set forecast indicators. The main components of economic policy: monetary policy, budgetary policy, tax policy, social policy, regulation of foreign economic activity, customs regulation, pricing policy, regulation of wages, etc.

There are three forms of economic calculation of the enterprise: budgetary calculation, cost accounting and commercial calculation.

When budgeting the current costs of the enterprise are partially or fully covered from the owner's budget, which is most often the state. Extended reproduction is also carried out at the expense of the owner. Budgetary organizations, financed from the republican and local budgets, planned unprofitable enterprises producing socially significant goods and services, as well as newly created organizations until the break-even point is reached, operate on the principles of budgetary calculation.

In system cost accounting enterprises independently cover current costs and make a profit, due to which they carry out expanded reproduction. In this case, the sources of profit are within the enterprise. They are an increase in production volumes and a decrease in production costs by improving the use of all types internal resources... External sources of profit (changes in prices for manufactured products, finding the best suppliers of raw materials and materials, consumers, financial and credit institutions, etc.) are strictly regulated by the state and are practically inaccessible to enterprises operating under cost-accounting conditions.

Commercial settlement Is an economic method of management, in which the sources of expanded reproduction are both inside and outside the enterprise. Enterprises profit from both more efficient use of internal resources and better work with the subjects of the external environment. For example, the management of an enterprise can increase profits by: increasing the efficiency of sales to more profitable clients or in new markets, concluding more profitable contracts for the supply of material resources, more efficient allocation of financial resources in various banks, obtaining a loan on better terms, attracting additional investment by changing its organizational and legal form or by concluding a profitable partnership agreement, etc.

Due to the fact that commercial calculation synthesizes in itself all economic levers and instruments, it contributes to ensuring profitability, optimal use of capital, technology development, and effective personnel policy.

Commercial settlement is carried out using the following main levers: planning, analysis, pricing, financing, lending, economic incentives, etc.

Planning. The planning procedure as one of the economic methods of management is the performance by the manager of certain managerial actions with the planning object (the planning object can be, for example, profit or the number of employees at the enterprise, etc.) and includes: fixing the current state of this planning object; fixing the prototype of this planning object, which means its desired state in the future from the manager's point of view; a list of actions, the performance of which will allow transforming the planning object from its current state into the preimage state, which is fixed by the manager at the time of planning.

The manager must be able to choose one of the alternative possible actions, having previously evaluated each of the alternatives in terms of efficiency (effectiveness), costs and reality.

The main thing in planning as in an economic method of management is the choice of the most optimal, effective and efficient from all possible actions.

Analysis. The application of analysis as an economic method of management lies in the economic justification: the goals of the organization, determined by the needs of the market; the possible amount and types of resources that can be involved in the organized manufacturing process; a specific way of using the available resources in order to achieve these goals as efficiently as possible. The economic analysis examines the factors of both the internal environment of the enterprise and the external one. A deep analysis of not only ongoing processes, but also emerging trends allows you to create favorable conditions for the development of positive phenomena and establish barriers to undesirable ones.

Pricing. Profits can be increased by using one of two possible methods or a combination of both:

- an increase in the price of a sold product (the most primitive method). But this can lead to a decrease in sales volumes, so an experienced manager should be able to take appropriate management decision on fixing the permissible price increase while preventing a fall in the volume of gross profit;

- the commission of specific actions leading to an internal restructuring of the price of the goods (the fixed price is kept). Such actions include the way of reducing (minimizing) production costs. Thus, the price remains at the same level, and the reduction of one of its components leads to an increase in the other - profit.

The simultaneous use of these two methods helps to increase the price of goods and reduce production costs.

Financing and lending are aimed at financing individual divisions of the enterprise or individual areas of activity in which the enterprise is most interested.

In order to strengthen the economic motivation for the activities of individual divisions, branches, subsidiaries, they are given more and more operational independence. As a result, within the framework of commercial settlement, a form of economic relations within the firm emerged and developed, which can be called intercompany settlement. Business relations between the individual divisions are based on notional settlement prices (or transfer prices). These prices are set within the framework of a single pricing policy. Intercompany settlement differs from commercial settlement in that it is carried out within the framework of own organization, and commercial - between different owners, but this one system economic calculation.

The starting points of the intra-firm cost accounting are:

- assignment to the structural unit of the resources necessary for economic activity;

- provision of operational and economic independence to the subdivision by endowing its management with appropriate powers;

- permission to use a pre-agreed part of the profit at the discretion of the structural unit;

- application of penalties in case of failure of the unit to fulfill its obligations.

The economic motivation of employees includes:

A. Direct material remuneration:

1. Wages.

2. Prizes (bonuses).

3. Profit sharing.

4. Participation in the share capital.

B. Additional (social) payments:

1. The ability to use the company's equipment for personal purposes at discounted prices.

2. Subsidies for food.

3. Help in paying for education, not only for employees, but also for their families.

4. Discounts when buying goods from your company.

5. Providing training opportunities in various courses of the enterprise.

6. Possibility of obtaining soft loans.

7. Provision of various types of medical services, which the company pays for in part (in some cases - in full).

The additional payments help attract and retain the necessary workers and help the firm to better adapt to tax laws.

In a number of foreign companies, flexible social payments are becoming more widespread, when the total amount of payments (benefits) is fixed, and the employee himself determines their specific list and amount.

B. Penalties-it material liability employee for poorly performed work.

The main requirement for the economic motivation of workers is an individual approach in terms of the final results of their work.

3.2 Organizational and administrative management methods

These methods create the necessary conditions for the functioning of the organization. Through them, labor collectives are created, organizational management structures are formed, production and management processes are streamlined. They form a workable management system that adapts and changes the external and internal environment of the enterprise, preserving itself; has mechanisms to ensure development and self-organization.

With the help of organizational and administrative methods, all other methods are implemented: economic, administrative and socio-psychological. Organizational methods are the organizational form of all other management methods.

Organizational and administrative methods (ORM) are implemented through organizational regulations, norms, standards, instructions, orders, orders, instructions, disciplinary actions and penalties. They are classified according to the specifics of organizational levers. Depending on the role in the management process, there are three groups of organizational and administrative methods:

1. Organizational methods.

2. Administrative methods.

3. Disciplinary methods.

Organizational impact methods are central. Their main content is to establish the composition of the elements of the system and stable organizational links between them. These include:

1. Organizational regulation- is the development and implementation of organizational regulations that are binding for a certain period. With the help of organizational regulations, the status, goals, tasks, powers, responsibility, rules of functioning and criteria for evaluating the activities of the regulated objects are established: an enterprise, a structural unit, an official, a management process. On this basis, they distinguish general organizational, functional and official regulation, as well as regulations of management processes and relations.

Corporate Regulations are provisions that govern organizational features and the procedure for the functioning of the enterprise as a whole. For example, an enterprise charter and a memorandum of association.

Functional regulation consists in the development of provisions providing for the internal order, the organizational status of various links, their goals, objectives, functions, relationships with other departments. Functional regulations include provisions on departments and services of the enterprise.

Job description is the definition of states and job descriptions, which establish the tasks, powers and responsibilities of officials, the grounds and requirements for the replacement of managerial positions.

Management processes are regulated by enterprise standards and documented procedures. The relationship between the organization and the staff - labor contracts and agreements, hiring and dismissal rules.

2. Organizational regulation- this is the establishment of norms and standards that serve as an orientation in the activity, establish its boundaries along the upper and lower limits. The enterprises apply technical, organizational, labor, economic, environmental norms and standards.

3. Organizational briefing- familiarizing employees with working conditions, possible problems, warning them against repetitive mistakes, tips for implementation certain types works, etc. Coaching can be done through personal contact, collectively, through technical means communication.

Methods of administrative influence are aimed at ensuring the well-coordinated work of the control apparatus, at maintaining the system in a given mode of operation in the process current activities... They are used when it is necessary to intervene in the production process to eliminate deviations or to realize the opened opportunities. Dispositional methods Are the ways of the current organizational work, the basis of which is the solution of specific situations not provided for organizational methods... The main forms of administrative influence are orders and orders. Orders and orders contain requirements for work that are binding. Orders at the enterprise are issued by the director, orders are issued by the heads of structural divisions. Regulatory influence requires control and verification of performance, which must be clearly organized in the enterprise. For this purpose, a unified procedure for accounting, registration and control over the execution of orders, orders and instructions is established.

Disciplinary action is the establishment of responsibility for the fulfillment of duties and measures to maintain it. At the same time, they distinguish personal, collective, material, moral and official responsibility. Disciplinary action consists in the practical implementation of pre-established rules governing the responsibility of managers and employees of the enterprise.

Disciplinary measures are provided for in the Labor Code of the Republic of Belarus and the internal regulations of the enterprise. So, Labor Code sets three kinds disciplinary action: remark, reprimand and dismissal. The internal regulations may establish other disciplinary measures: deprivation of bonuses, severe reprimands, transfer to another job, etc.

Only the manager who acts as the employer (signs the order for hiring) has the right to use these methods.

Topic 8 "Methods of management: economic, organizational and administrative, socio-psychological

End of introductory snippet.

Text provided by Litres LLC.

Read this book in its entirety by purchasing the full legal version for liters.

Price full version books 14.99 rub. (as of 03/29/2014).

You can safely pay for the book with a Visa, MasterCard, Maestro bank card, from an account mobile phone, from a payment terminal, in the MTS or Svyaznoy salon, through PayPal, WebMoney, Yandex.Money, QIWI Wallet, by bonus cards or in another way convenient for you.

1. Economic management methods

2. Organizational and administrative management methods

3.Social psychological management methods

4 Conditions for effective application of management practices

Economic management methods are a system of economic incentives and levers that influence production not directly, but indirectly, organizing the activities of the enterprise and its employees in the direction necessary for society.

Economic interests form a system in society that can be decomposed into the interests of the state, the collective and the individual. There are dialectical contradictions between these interests. Contradictions are not artificial, but existing initially, objectively.

Each employee is interested, firstly, in the results of his work as such; secondly, in the results of labor of the production collective, of which he is a member; thirdly, in the results of all social production. In the first place should be the interests of society, then production collectives and each individual. Without creating the material prerequisites for the existence of society, ensuring the safety of its life and stability, the normal existence of an individual and a collective is impossible. The development of each employee is impossible without ensuring normal conditions for the work of the team.

The problem of combining personal, collective and state interests has always been among the most difficult. It involves the solution of a number of tasks, for example, the establishment in each period of the most rational relationships between distribution and consumption funds, wages and incentive funds, etc. The use of economic management methods is necessary for the conscious use of the entire system of economic laws and categories of social development.

The system of economic management methods is diverse, it includes such economic levers as planning (strategic, indicative, current, prospective) and forecasting, incentives, pricing, financial and credit system, taxes, insurance, leasing, etc.

The diagram of economic levers of management of the agro-industrial complex at the regional level is shown in Fig. 5.

Budgetary policy is expressed in determining the share of gross domestic product concentrated in the budget, in the relationship between the federal government and the constituent entities of the Federation, in the structure of the expenditure side of the budget, in the distribution of expenses between the budgets of different levels, in finding ways to cover the budget deficit. It provides strategic objectives for the development of the agro-industrial complex, is aimed at the implementation of programs, the most important Measures RELATED TO NATURAL DISASTERS,

elite seed production, breeding economy, as well as scientific support, training of personnel of the system Agro-industrial complex.

Credit policy should also be aimed at the development of the agro-industrial complex and, above all, agricultural production. The system of lending to the agricultural sector is still ineffective. It is not available for the real sector of the agro-industrial complex. It is necessary to use more widely such types of lending as advance payments for contracted products, collateral transactions, and futures transactions. Mortgage lending can be used more widely. An important incentive for the development of agriculture is seasonal lending.

Price policy in the agricultural sector aims to maintain parity relations between agriculture and other sectors of the national economic complex, to create conditions for increasing the profitability of agricultural production, increasing the volume of production, as well as to protect domestic producers from goods imported at dumping prices.

Tax policy- the main instrument of the state, ensuring, on the one hand, the existence of itself, on the other - the regulation of the economy of society as a whole. Taxes also affect the problem of national security, since an ill-conceived tax system can practically paralyze the work of the real manufacturing sector of the economy in a relatively short time. The tax system should be as simple as possible. Legislative norms on taxes should act automatically and be interpreted unambiguously.

Insurance is a set of public relations associated with the formation of an insurance fund at the expense of contributions made by its participants, with centralization in organizations carrying out insurance operations, and With use to cover damage or make other payments to persons in respect of whom the insurance is carried out in the event of a predetermined accidental event.

Agrarian protectionism is a system of government measures aimed at stimulating domestic production of agricultural products, which will provide protection domestic market from imports. The main instruments of agricultural protectionism are duties on the import of imported products. Import quotas are of great importance for the protection of domestic producers. With their help, the maximum volumes of goods that can be imported into the country are established. A certain role in the protection of the domestic food market is played by non-tariff barriers, that is, the licensing system for the presentation of increased quality requirements.

The system of economic management methods at the organizational level is based on such economic levers as planning, economic analysis, economic incentives and dr.

Planning. Designed to provide a scientifically grounded organization of management: the distribution of official powers of managers and specialists, training management personnel and raising their qualifications, development of management technology, the content of management work.

The unity of the planned management of production and the activities of managerial personnel ensures the planned and dynamic development of the team. The formation of a progressive structure of social production, its balanced and proportional development, and the effective use of scientific, technical and production potential are of great importance. The fulfillment of these tasks requires continuous planning improvement. Its main ways are as follows: broad account of market conditions; improving the system of planned indicators, strengthening their focus on final results, making a profit; increasing the role of forecasts and long-term plans, ensuring the unity of long-term, current and operational plans; introduction of progressive economic standards; the use of technical means; the use of exchanges, fairs, auctions for effective work; development of contractual relations.

Economic analysis. Essential for effective management, correct decision economic and social problems. Its main tasks: determination of the degree of implementation of programs, tasks, in case of failure to find out the reasons for this; study of advanced experience and the possibilities of its use; determination of ways to improve production efficiency; improving social conditions for team members, etc.

Economic incentives- based on the creation of equal economic conditions for all divisions, ensuring equal pay for equal work. However, one should take into account the efficiency of labor and make the measure of incentives dependent on its level.

In a broader sense, economic incentives include the use of such levers as price, cost, credit, profit, profitability, etc. as incentives for the development of production. all hierarchies of the management object). The ultimate goal of the systemic and comprehensive use of incentive methods is to create objective conditions for the effective implementation of the socio-economic laws of social development in the interests of the individual, collective and society.

The unity of interests does not yet mean their rational, effective and even more optimal combination in production, distribution, exchange and consumption. Since economic interests are a dynamic, mobile category, economic levers are capable of exerting an extremely contradictory influence on them: both stimulating and inhibiting, therefore in all cases it is necessary to provide for the integrating action of all levers of the control mechanism.

Economic leverage can be viewed in terms of levels of influence. Thus, the category of wages is one of the most important economic levers acting at the level of the employee's personality; at the collective level, such a lever can be profit, profitability; at the level of society - capital productivity, return on investment, environmental friendliness of production, etc.

2. ORGANIZATIONAL MANAGEMENT METHODS

Special place in the system of management methods are occupied by organizational and administrative methods. They include the techniques and methods of influencing the subject of management on the object based on the strength and authority of the authorities - decrees, laws, regulations, orders, orders, instructions, etc. These methods establish the duties, rights, responsibilities of each leader and subordinate (executor), as well as each link and level of management. They must ensure the personal responsibility of employees of the administrative apparatus for the execution of the will of higher bodies.

The basis of organizational and administrative methods is organizational relations that objectively exist in any society, any socio-economic system. On their basis, diverse management relations are formed. In reality, any organizational relationship is primarily a subject-object relationship, which includes the relationship of rights and responsibility, authority, and competence.

Organizational relationships objectively set not only by laws social development, but also by socio-economic and political conditions, that is, they have an objective and subjective nature. In any case, they serve as the basis for building a hierarchy of power, a system of correlation of rights and responsibilities. This system plays a decisive role in the construction of organizational and administrative management methods. In order for them to work effectively, two basic conditions are required:

balance of rights and responsibilities at each level, which creates the identity of the subject and the object of management;

balance of rights and responsibilities between levels of management; in this case, each intermediate level should act as a transmitting device that does not create interference and distortions in the control system.

If these requirements are violated, rights inevitably begin to dominate at the expense of responsibility. The system turns into autocratic or ochlocratic, which results in the dictatorship of the center, the parade of sovereignty, and the irresponsibility of workers at intermediate levels of government.

Organizational and administrative methods are expressed mainly in the direct directive influence of the authorities on managed systems, as a result of which they are often called administrative. This is not entirely true. A number of organizational and administrative methods have the nature of not direct, but indirect impact on subordinates - recommendations, suggestions, advice.

Organizational and administrative methods are diverse, but they can be classified according to the directions of influence. The levers of influence here are regulations, norms, instructions, directive requirements, responsibility and authority, orders, orders, etc.

There are three groups of organizational and administrative methods:

administrative;

organizational and stabilizing;

disciplining.

They are used in a complex manner, they are closely interrelated (Fig. 6).

Administrative and disciplinary management methods are always used together with organizational and stabilizing ones, providing regulation, rationing and instruction. The directions of their action are as follows:

ensuring the stability of the organizational structures of the socio-economic system and the conditions for their functioning;

the subordination of each process taking place in socio-economic systems to the authorities.

At the same time, all organizational and administrative methods should be applied in a complex, contributing to the stabilization of the system. The question of the interchangeability of management methods is inappropriate, since they have a different nature and spectrum of action, and therefore are mutually complementary.

Regulation includes the following management methods: general organizational, defining the principles of the organization of the enterprise and authorities;

structural, on which the structure of government bodies depends, that is, a set of links and levels of government;

officials, regulating the official status of each person in power;

functional, determining the order of functioning of certain power structures and public organizations.

The problem of using regulatory methods is that in many areas the directions of regulation are too rigidly fixed, which constrains the mobility of individual links of the system. In other cases, regulation is vague, and sometimes none at all.

Rationing based on the use of standards. The concept of a norm should be distinguished from the concept of a norm. The norm is a value that characterizes the natural conditions for the flow of natural and anthropogenic processes. A standard is a conditional distribution (fixation) of something per unit. Standardizing methods of management include standards:

time (time spent on a unit of goods, on a consumer, etc.);

number (number of health workers per 1,000 people, etc.);

values ​​(maximum permissible concentration of harmful substances in 1 m 3 of industrial premises, etc.);

output (volume of products produced per unit of time, etc.);

correlation (the ratio of the number of students and teachers in the university, etc.).

The use of norms and standards is extremely important, underestimating them can lead to serious consequences.

Coaching forms a wide scope of organizational and administrative management methods. It includes various types of information:

warning;

clarification;

familiarization;

advice, etc.

Coaching management practices are designed to educate workers about the consequences of reckless, unjustified or unprofessional actions that could lead to serious consequences or legal liability.

Administrative influence in agricultural organizations is carried out in the form of orders and orders, resolutions of the general meeting and the meeting of delegates, board, planning meetings and meetings.

Order issued by the head of the line service in the order of execution of decisions and orders of higher authorities. This is a written or verbal demand from a manager to his subordinates to complete a specific task, indicating the deadlines, funds used and other conditions. Compliance with the order is mandatory for all employees to whom it applies.

Order everyone can give executive on issues that are included in the scope of his immediate responsibilities. For example, the chief agronomist issues an order on production technology, the chief economist on the planning and economic department, etc. The order differs from the order in that it can be appealed against the head of the organization.

Resolution - it is an administrative document of collegial bodies, for example, a resolution of the general meeting of the collective.

Planner - the most important form of operational management in agricultural organizations. Direct communication of farm managers with specialists, foremen, farm managers and other heads of departments allows you to receive detailed information about the state of affairs on the farm and outline a plan for the coming period.

Production meeting - one of the forms of operational management. A well-organized meeting, meeting and meeting is an effective lever of management, since it allows you to simultaneously inform subordinates about the results of work, distribute tasks, agree on deadlines for completing work, discuss various options for solutions, encourage leaders, etc. The meeting should be convened only in those cases when there are indeed a number of issues that need to be addressed collectively. It should be remembered that the amount of information that the manager receives at the meeting does not always justify the separation from the work of a large number of specialists.

An important form of regulatory influence - oral instruction, which is given to subordinates by managers of all levels of management. It refers directly to the subordinate and prescribes who, where, when and how should act.

The objective need for organizational and administrative methods of management is beyond doubt, since they are an integral, organic part of discipline in the broadest sense. Clear and unconditional observance of discipline is the law of functioning of large technical, economic and social systems, security and development of society. At the same time, organizational and administrative methods require taking into account changing conditions, failure to comply with this requirement leads to the emergence and development of destructive tendencies in the system. When using these methods, it is necessary to take into account the dynamics, movement, diverse, probabilistic nature of cause-and-effect relationships, processes and phenomena in nature, society, thinking, therefore, regulations, norms, instructions should change over time.

3. SOCIO-PSYCHOLOGICAL MANAGEMENT METHODS

In the life of society and the individual, a huge role belongs to moral and ethical categories, values, ideas about the norms of ethics, relationships between people. Purposeful formation public opinion, his orientation creates the necessary conditions for the manifestation of the social activity of society and the individual. Methods for the formation and use of public consciousness, social activity, based on socially significant moral and ethical categories and values, together form socio-psychological, or educational, management methods.

The most important task of socio-psychological methods is to ensure a favorable moral and psychological climate in the team:

lack of pressure from managers on subordinates; mutual exactingness and shared responsibility; friendly and business-like criticism; free expression of opinion when discussing issues; high degree mutual assistance. Objects of social and psychological management: personal characteristics workers, as well as their psychological and psychophysiological characteristics; ways of organizing work and workplaces;

system of selection, placement, training and retraining of personnel;

Information Support and its use; system of incentives for employees; moral and psychological climate in the team; social conditions; infrastructure of the region.

Management of socio-psychological processes includes:

Analysis, accounting and control of the implementation of norms and standards of social and psychological processes;

. organization of performance of assigned tasks;

Regulation of social and psychological processes.

Since the spiritual life of society is extremely diverse, the interests, tastes and views of groups of people are different, socio-psychological methods are also very diverse. In this regard, their classification is of particular importance. One possible way to classify is to create a hierarchy social processes by level:

society;

team;

personality.

At the level of society, there are methods of managing social-mass processes. This is mainly the impact of the media, propaganda on the population of the country, regions, social strata in order to form ideas about the nature of social development and the state of social processes (social state of society, unemployment, crime, civil liberties). At the same time, responsibility (both moral and legal) for the objectivity and timeliness of information is borne not only by the mass media, but also by public authorities.

At the level of collectives and groups, methods operate, including:

assessment of the individual qualities of employees;

development of guidelines that create conditions for the maximum manifestation of professional qualities.

At this level, the laws of the development of society are concretized, the personality of each is formed and manifested. The organizing power of collective communication forms not only professional qualities, but also develops a personality. Thus, the social aspiration of the team is organically linked with the moral and ethical standards of behavior of an individual employee. The level of development of socio-psychological methods of management practically characterizes the level of development of the collective as a social integrity, the system of its social guidelines, the prevailing moral and psychological climate.

Management methods at the collective level are most adequate to the rules of collective behavior, the formation of collective ethics.

Methods for managing intragroup phenomena and processes operate at the level of relationships between members of a team or a separate group.

Most often, the leader has to solve the problems of forming a labor collective, determining the ways and directions of its social development. The self-development of the team is possible only with careful implementation of procedures for the selection, placement and retention of personnel, determining the prospects for meeting the needs for creative work, personal satisfaction (professional study, self-education, self-expression, development of creative potential, etc.). When selecting personnel, it is necessary to take into account the complex of socio-demographic and professional qualifications of the employee, in which there is and cannot be secondary and insignificant. The stability of the team depends on the level of interaction (formal and informal), the intensity of communication. However, the intensity of communication should also be an adjustable value.

When managing the organization of teams, there are three main stages, each of which must be comprehended and brought to logical conclusions, proposals, recommendations and results.

The first stage - orientation and adaptation - employees look closely to each other, to the leader. This stage should be as informative as possible, with the head being the main source of information. He informs new employees about the goals, plans and conditions of the team's activities, tasks to be solved, assigns people, forms requirements for subordinates, instilling in them responsibility for the successful implementation of tasks and a culture of performance. Already at this stage, a group of active and proactive performers stands out.

At the second stage, the process of self-organization, self-regulation and self-development is significantly enhanced. This stage assumes that the level of administrative intervention of the head should decrease, and that it should increasingly be replaced by mutual understanding, mutual respect, and loyalty to each other (based on high professionalism and general culture). The emphasis is on positive shifts, trends, manifestations of personality traits, the support and development of which is the responsibility of the leader.

The third stage is the integration of the team, when a real community of workers is formed as a single social organism. A collective opinion about the norms of behavior, collective ethics, relations of mutual assistance and cooperation are formed. The collective goal of the collective acts as a factor in the integration of the private goals of each individual.

At the personal level, management methods are art rather than science. The subject of management is society as a whole, and the collective, and mainly the leader. In the methods of managing individual-personal behavior, the basis is personal example when the leader either himself demonstrates patterns of the desired behavior, or points to exemplary workers. The orientation of the leader on the dignity of people, respect for their ideological and moral principles and convictions is of paramount importance. The method of orienting influences is very important - the creation of an environment, conditions that direct the behavior of the individual to the manifestation of his best creative qualities.

In solving the problems of moral and psychological impact on the individual and the team, a special role belongs to moral "stimulation, which allows employees to become more aware of the social significance and necessity of their work as a moral duty to themselves, the team and society. Methods of moral stimulation are designed to provide a clear differentiated connection between the results of labor and a measure of moral encouragement. In this case, moral encouragement should be closely linked with material. This requires tact, high professionalism of the leader, and the talent of an educator.

Moral stimulation includes the encouragement of both the collective and the individual. Collective encouragement activates the processes of coordination, cooperation and mutual assistance. Encouragement can also activate the processes of promotion of some employees, it requires especially careful, balanced approaches to assessing the individual contribution of the encouraged employee to the overall result of the work, assessing the relationships that have developed in the team.

It should be borne in mind that moral encouragement, not supported materially, also quickly loses its power, as well as material, not accompanied by respect of the collective and society.