12.06.2020

It refers to natural indicators of economic efficiency of production. Indicators of economic efficiency of the enterprise: calculation and evaluation


Chapter 1. Theoretical substantiation of the economic efficiency of production.

1.1 The concept of economic efficiency.

Economic efficiency is obtaining the maximum possible benefits from available resources. To do this, you need to behave rationally, i.e. not only constantly correlate benefits (benefits) and costs, but also maximize benefits and minimize costs.

Production efficiency is a comprehensive reflection of the final results of the use of all production resources for a certain period of time.

Production efficiency characterizes the increase in labor productivity, the most complete use of production capacity, raw materials and material resources, achieving the greatest results at the lowest cost.

Economic efficiency of production - the quantitative ratio of two quantities - the results of economic activity and the costs incurred, the value is relative.

Efficiency (E) \u003d (Result (R) / Costs (C)) * 100%

Technical progress - a decisive factor in the rise of productive forces and development human society- leads to an increase in labor productivity and a decrease in the cost of goods, stimulated by the needs of economic development: the development of technology is progressive when it is economically efficient.

Under the results of production understand its useful end result in the form of:

1) the materialized result of the production process, measured by the volume of products in natural and value forms;

2) the economic result of the enterprise, which includes not only the quantity of manufactured products, but also covers its consumer value.

Production efficiency can be classified according to individual criteria into the following types:

According to the consequences - economic, social and environmental;

According to the place of obtaining the effect - local (self-supporting) and national economic;

According to the degree of increase (repetition) - primary (one-time effect) and multiplier (multiple-repeating);

According to the purpose of the definition - absolute (characterizes the overall magnitude of the effect or per unit of costs or resources) and comparative (when choosing the best option from several options for economic or other decisions).

All types of efficiency taken together form the overall integrated efficiency of the enterprise.

Achieving an economic or social effect is associated with the need to implement current and one-time costs. Current costs include costs included in the cost of production. One-time costs are advanced funds for the creation of fixed assets and the increase in working capital in the form capital investments, which give a return only after a while.

Measurement of production efficiency involves the establishment of a criterion of economic efficiency, which should be the same for all parts of the economy - from the enterprise to National economy generally. Thus, the general criterion for the economic efficiency of production is the growth of the productivity of social labor.

Currently, the economic efficiency of production is assessed on the basis of this criterion, which is expressed in maximizing growth national income(net output) per unit of labor.

At the enterprise level, profit maximization can serve as a form of a single criterion for the effectiveness of its activities.

Production efficiency finds a specific quantitative expression in an interconnected system of indicators characterizing the efficiency of using the main elements of the production process. The system of indicators of economic efficiency of production must comply with the following principles:

Ensure the interconnection of the criterion and the system of specific indicators of production efficiency;

Determine the level of efficiency in the use of all types used in the production of resources;

Provide measurement of production efficiency at different levels of management;

Stimulate the mobilization of intra-production reserves for increasing the efficiency of production.

The level of economic efficiency in industry depends on a variety of interrelated factors. For each industry, due to its technical and economic features, specific efficiency factors are characteristic.

The whole variety of efficiency growth factors can be classified according to three criteria:

1) sources of efficiency improvement, the main of which are: reduction of labor, material, capital and capital intensity of production, rational use natural resources, saving time and improving product quality;

2) the main directions of development and improvement of production, which include: accelerating scientific and technological progress, raising the technical and economic level of production; improvement of the structure of production, introduction of organizational management systems; improvement of forms and methods of organizing production, planning, motivation, labor activity, etc.;

3) the level of implementation in the production management system, depending on which factors are divided into:

a) internal (intra-production), the main of which are: the development of new types of products; mechanization and automation; introduction of progressive technology and the latest equipment; improving the use of raw materials, materials, fuel, energy; improvement of management style, etc.;

b) external is improvement sectoral structure industry and production, state economic and social politics, formation market relations and market infrastructure and other factors.

1.2 Indicators of economic efficiency.

The main generalizing indicators of economic efficiency include the following:

national income (ND),

Gross national product (GNP) per capita;

The productivity of social work

The coefficient of overall efficiency,

costs per ruble of marketable products,

· profit,

production profitability,

product profitability.

The most important indicators of economic efficiency social production serve:

Labor intensity, material intensity, capital intensity.

1. Labor productivity = result / cost of living labor (this is a direct indicator)

The reciprocal value is the complexity of production:

Labor intensity \u003d time spent / result

2. Material return = result / material costs

The reciprocal of this value is the material consumption:

Material consumption \u003d material costs / result

3. Return on assets = result / used funds (capital)

The reciprocal value is capital intensity = cost of used fixed assets / result.

Both at the micro level and at the macro level, indicators of capital productivity (capital intensity) are of particular importance, since it is important not only to have production potential, but also to use it effectively. In recent years, due to inflation, the problem of material and energy consumption has become of paramount importance.

The general cumulative indicator of production efficiency is the rate of return and the level of profitability. Profit in market conditions is the main goal of entrepreneurship and the criterion of production efficiency. Among the many indicators of profitability, the following should be highlighted: 1) the profitability of products, which is determined by the ratio net profit to the cost of production and 2) the profitability of production, which is determined by the ratio of net profit to the value of fixed production assets or to the value of the enterprise's capital.

Labor productivity, product quality, its material and capital intensity are the main components of production efficiency. In conditions of fierce competition in assessing production efficiency, the importance of competitiveness increases, which is determined by a number of indicators, among which a special place is occupied by price and product quality. In this regard, both at the micro level and at the macro level, an important indicator of production efficiency is the improvement of product quality. But at certain stages and in certain specific situations, the dynamics of certain components of efficiency and its general direction may be different. Thus, improving the quality of products is often associated with the use of more expensive materials, an increase in labor costs per unit of output.

Reducing the cost of living labor and current material costs in many cases, it is achieved by large investments in fixed assets and may be accompanied by a drop in capital productivity, etc. Therefore, it is impossible to limit the use of individual indicators of production efficiency. We need a general, integral indicator. It can be expressed, for example, by the profitability of products, which can be determined by the following formula:

EP \u003d PE / (T + M + UV), where EP - production efficiency;

PE - a pure product, taking into account its composition and quality;

T - the cost of living labor;

M - current costs of materialized labor;

Ф - one-time investments in production assets;

Y is the coefficient of reduction to a single dimension, which allows summing up costs and investments.

In a market economy, this ratio takes, first of all, a monetary expression. Transition to market relations and economic methods management enhances the impact on improving the economic efficiency of such levers and incentives as economic standards, the ratio of demand, supply and price, credit, the taxation system.

Social efficiency is the conformity of results economic activity social goals society. It expresses the degree of satisfaction of the totality of needs. When characterizing socio-economic efficiency at the level of society, attention should be paid to the widely used in Western economic literature the concept of Pareto efficiency. The Italian economist and sociologist V. Pareto defined efficiency as a state in which it is impossible to increase the degree of satisfaction of the needs of at least one person without worsening the position of another member of society. Pareto efficiency is optimal when changes in production do not worsen the position of at least one person, but improve the position of all members of society.

Social efficiency is associated with the standard of living of the population, the content and working conditions, the state of the human environment, the scale of free time. It involves strengthening the social orientation of economic growth. It is unacceptable to increase the scale of production due to the deterioration of working conditions, damage to the environment, and a decrease in other indicators of human vital activity.

Economic and social efficiency are inextricably linked. The growth of economic efficiency serves as the basis for achieving high social results. In turn, without social achievements, it is impossible to solve economic tasks. Degree of permission social problems(attitude towards work, moral climate, etc.) often has a decisive influence on the dynamics of the economic efficiency of production.

The efficiency of production is also reflected in the achievement of conformity of its results with social needs. It's about about the main macroeconomic proportion - the equality of aggregate demand and aggregate supply.

In the context of the transition to a market economy, the connection economic indicators efficiency with social. The higher economic results, the higher should be social, and vice versa. Social outcomes are expressed the following indicators:

raising the standard of living - the growth of wages, real incomes, housing, the level medical care, general educational and professional level of employees;

The scale of free time and the rationality of its use;

· working conditions - reduction of injuries, staff turnover, employment of the population; the state of the environment and the impact of production on the environmental situation in the country (region).

1.3 Ways to improve economic efficiency.

Ways to improve production efficiency- a set of specific measures to increase the efficiency of production in the given directions. The main ways to improve production efficiency: reducing labor intensity and increasing labor productivity, reducing the material consumption of products and rational use of natural resources, reducing the capital intensity of products and enhancing investment activity enterprises.

An important factor in improving the efficiency of the enterprise is scientific and technological progress. IN modern conditions revolutionary, qualitative changes are needed, a transition to fundamentally new technologies, to the technology of subsequent generations, a radical re-equipment of all branches of the national economy on the basis of the latest achievements of science and technology.

Fundamental changes in engineering and technology, the mobilization of all, not only technical, but also organizational, economic and social factors, will create the prerequisites for a significant increase in labor productivity. It is necessary to ensure the introduction of the latest machinery and technology, to widely apply progressive forms of scientific organization of labor in production, to improve its standardization, to achieve a growth in the culture of production, the strengthening of order and discipline.

One of the important factors of intensification and improvement of production efficiency of enterprises is the mode of economy. Resource conservation must become a decisive source of meeting the growing demand for fuel, energy, raw materials and materials.

Increasing the efficiency of production depends on the better use of fixed assets. It is necessary to make more intensive use of the created production potential, to achieve the rhythm of production, to maximize the utilization of equipment, to significantly increase its shift work and, on this basis, to increase the volume of production from each piece of equipment, from each square meter production area. The result of the organization of intensive use of production capacities is the acceleration of the growth rate of production without additional capital investments.

An important place in increasing the efficiency of production is occupied by organizational and economic factors. Their role especially increases with the growth of the scale of social production with the complication of economic ties. Requires further development and improvement of production social infrastructure, which has a significant impact on the level of production efficiency. In management, this is the improvement of the very forms and methods of management, planning, economic stimulation of everything economic mechanism. In the same group of factors, various levers of cost accounting and material incentives, financial responsibility and other self-supporting economic incentives are widely used.

A special place in the intensification of the economy of the enterprise, reducing the specific consumption of resources belongs to improving the quality of products. This task should become the subject of constant attention and control, the main factor in evaluating the performance of each work collective.

Chapter 2. Analysis of economic efficiency on the example of the agricultural holding OAO Moloko.

2.1. Production and economic characteristics of the economy.

JSC "Moloko" Shakhunya is an enterprise with a long history, which began its activity in 1971. Application the latest ways milk processing, strict control in the production process, a powerful own raw material base located in ecologically safe areas of the Volga-Vyatka region, highly qualified personnel and rich production experience allow us to produce high-quality dairy products. Since 1971, the products of the Shakhun Dairy Plant have become winners of various exhibitions, fairs and competitions (including the "100 Best Goods of Russia"). Every year, our company participates in major exhibitions, where the high quality of our products has been repeatedly noted. In 2007, our company won the competitions held by the Ministry of Agriculture and food resources of the Nizhny Novgorod region in the nominations:

Best Manufacturing Lab

The best company in the Nizhny Novgorod region

Every year, our company processes more than 80 thousand tons of milk, half of which it receives from its own farms. Currently, Moloko JSC in Shakhunya produces a wide range of dairy products, which includes more than 40 items: milk, cream, fermented milk drinks, sour cream, cottage cheese, curd products, cheeses, butter, spread.

At present, Moloko OJSC, Shakhunya, is the parent company of the holding company, which includes:

OAO Nizhny Novgorod Dairy Plant No. 1, Nizhny Novgorod

Milk collection points in the Nizhny Novgorod region - Vetluga, r.p. Tonkino, r.p. Red Bucky

Dairy plants in the Nizhny Novgorod region - LLC "Dairy World", Uren, JSC "Maslodel" r.p. Sharanga

Dairy plants in the Kirov region - JSC "Moloko" Sovetsk, JSC "Laktis" p.g.t. Pizhanka.

Milk collection point in the Kirov region - Kiknur village

9 agricultural enterprises

Milk collection point in the Kostroma region - Spektr LLC, Sharyinsky district, Ivanovskoye village.

Manufacturers and suppliers of raw materials - these are eleven households, which are part of the agricultural holding JSC "MOLOKO", and dozens of others milk suppliers. Geographically, partner farms are located in the Nizhny Novgorod and Kirov regions. A complete feed for dairy herds, balanced in terms of mineral and vitamin composition, is a guarantee of consistently high quality milk. Skillfully grown and harvested herbs for cow food allow you to get excellent milk all year round.

Specialists of the raw materials department of the agricultural holding conduct constant control in the farms. An agronomist, a livestock specialist, a veterinarian and other specialists are always on the road - they work in the fields and on farms, jointly performing their tasks.

List of agricultural enterprises:

JSC "KHMELEVITSY" - Shakhunsky district, Nizhny Novgorod region

JSC "IZHEVSKOE" - Pizhansky district, Kirov region

JSC "NOPE" - Sovetsky district, Kirov region

JSC "MOKINSKOE" - Sovetsky district, Kirov region

JSC "PROGRESS" - Sovetsky district, Kirov region

LLC "RASSVET" - Sanchursky district, Kirov region

JSC "RUS" - Sovetsky district, Kirov region

JSC "LASTINSKOE" - Pizhansky district, Kirov region

OJSC "AKHMANOVSKOE" - Pizhansky district, Kirov region

The farm employs 550 people, including 383 people employed in agricultural production. The number of executives and specialists is 147 people, of which 20 are managers.

The total land area is 75559 hectares.

The development strategy of the economy is to increase and sell crop and livestock products, improve their quality.

The main goal of the economy is the production of the planned types of products, and obtaining maximum profit.

The main objectives of the production activity of JSC "Moloko" are:

Satisfying the material needs of the population in food products;

· meeting the material and cultural needs of workers, improving their working and living conditions, social transformation of villages;

· Increasing high quality crop and livestock products to meet the needs of the population in food products.

According to the agro-climatic zoning, the territory of JSC "Moloko" belongs to a temperate continental climate with cold, snowy winters and moderately hot summers, with a characteristic significant daily change in air temperature. The average temperature in January is −13.2 C°, in July +18.0 C°, the average annual temperature is +2.3 C°. Winds of the southern and southwestern directions prevail with an average annual wind speed of 3.5 m/s. The average annual precipitation is 548 mm and 78% of the average annual relative humidity. The ground freezes to 1.8 m, and the design design temperature is -32.0 C°, and the snow load is 150 kg/m².

The duration of the vegetation period is 196 days, the pasture period is 180 days.

Climatic conditions are favorable for the cultivation of all agricultural crops.

75,559 hectares of land are assigned to the farm, of which 69,775 hectares are agricultural land, 52,677 hectares of arable land, and 23,500 hectares of hayfields.

Most of the territory is presented in the form of an elevated flat plateau. In the presence of such a relief, it is possible to use agricultural machinery productively.

According to the soil composition, the following types of soils are distinguished: sod-podzolic, sod-podzolic-boggy, sod-bogged, peat-bog and floodplain soils. Soddy-podzolic, soddy-gleyic and gley sandy loamy soils on cohesive sandy loams are the predominant types of soils. According to agrochemical parameters this category soils are moderately supplied with nutrients.

Table 1. Structure of land use

indicators

absolute deviation in 2014 in relation to, in ha

agricultural land

of which arable land

hayfields

It follows from the table that there were no significant changes in the area of ​​agricultural land in OAO Moloko.

The area of ​​arable land by 2014 increased by 46 hectares compared to 2010 and by 66 hectares compared to 2012.

Land development plays an important role in land use. this indicator helps to determine in percentage terms what part of the total land area uses the economy. It is calculated as the ratio of the area of ​​agricultural land to the total land area multiplied by 100. The data for the study period are presented in the form of a table.

Table 2. Level of land development

According to the table, it can be seen that Shchara-Agro CJSC has been fully using accountable lands over the past three years.

Table 3. Yield indicators

Index

yield: grain

potatoes

open field vegetables

indoor vegetables

Table 3 shows that the yield decreased by 7.4% compared to 2010 and by 23.7% compared to 2012. This can be associated with unfavorable climatic conditions, with untimely harvesting of grain. Nevertheless, the yield of potatoes is increasing every year, this is due to climatic conditions, fertilizer application, and the improvement of machine-tractor whipping. If we compare 2014 with 2010, then the yield increased by 11.5%, and from 2012 - by 19.5%.

In JSC "Moloko" in 2014, the yield of milk from one cow was 3722 kg, i.e. increased by 30.6% compared to 2010. In general, milk yields have increased in recent years. This is due to the installation of new milking machines, improving the conditions for cows, improving feeding rations (Fig. 2)

Rice. 2. Milk yield per cow

Over the past 3 years, the average number of cattle in Moloko OJSC was: dairy cattle - 629, animals for growing and fattening - 859 (Table 5).

Table 4. Livestock

The livestock population is increasing every year.

The main types of marketable products are grain, potatoes, open and protected ground vegetables, milk, and beef. In the period from 2010 to 2014, the output of this product is increasing.

Table 5. Structure of marketable products, t

products

potato

open field vegetables

protected ground vegetables

beef

The farm under study sells its products both to the markets and to the state. In 2014, the farm sold grain, potatoes, vegetables of closed and open ground, milk and beef, respectively 1572, 901, 200, 1273, 2159 and 86 tons. (Table 6)

Table 6. Sales of products, tons

indicators

potato

indoor vegetables

protected ground vegetables

The table shows that the economy has increased the number of products sold, which indicates the presence and even an increase in sales channels for products.

The cost of this product will be (represents the ratio of the amount received for the product, thousand rubles to the number of products, tons):

Table 7. The cost of marketable products, thousand rubles.

potato

open field vegetables

protected ground vegetables

beef

Fig.3. The structure of marketable products

This diagram shows the structure of commercial products. The cost of marketable products of the entire enterprise is taken as 100% and through the proportion we determine the share of marketable products of all industries. The main industry can be determined using the following formula:

According to calculations, in 2014 the farm specialized in young cattle and grain, which amounted to 41% and 33%, respectively.

2.2 Evaluation of the efficiency of milk production on the farm.

The economic efficiency of milk production is characterized by a system of indicators.

Density of cows per 100 hectares (ballo-ha) of agricultural land, heads \\ = 629/3334 \u003d 0.2

Where Pk is the density of the number of cows

P - number of cows, head

S – agricultural land area, ha

Average productivity of cows, kg/head

Pr \u003d VP / P \u003d 2341000/629 \u003d 3722

Milk production per 100 hectares of agricultural land, c

Pm \u003d VP / S * 100 \u003d 234100 / 3334 * 100 \u003d 7021

A huge role in assessing the efficiency of milk production is labor resources. In OAO Moloko, the average number of employees in 2014 was 550 people, including the number of workers for milk is 38 people.

In the general structure of labor costs for animal husbandry, there are:

Livestock labor costs 208,000 man-hours (28%).

Total labor costs 731000 man-hours

Accordingly, 72% of labor resources are spent on crop production.

In the structure of general production costs, livestock accounts for:

General production costs of animal husbandry / general business expenses = 7000/42000 = 0.16 or 16%

In the total number of workers (collective farmers), 19 people are employed in servicing the dairy herd, which is 39%, the same proportion of workers are machine milking operators. (Fig. 4)

Rice. 4. Structure of employment in livestock services

The number of workers in the livestock sector in 2010 was 70 people, worked out - 21,000 man-hours, for the same period in 2014, 57 people were employed in animal husbandry with 17,000 man-hours worked. Such a decrease in the number of livestock workers is associated with the introduction of new milking equipment, improved farm equipment, which does not require a large amount of labor.

If we talk directly about labor costs in milk production, we can use the following indicators:

1) labor intensity of 1 ton of milk: direct costs for products, man-hour / output, t

2) labor costs per 1 head of cows: direct costs for products, man-hour / average annual livestock, head.

In 2014, these figures were 39 and 146 man-hours, respectively.

Labor productivity was (VP/T = 234100/92000) 2.5 centners/person-hour.

The cost of production is the most important indicator of the economic efficiency of agricultural production. It synthesizes all aspects of economic activity, accumulates the results of the use of all production resources. Its reduction is one of the primary and urgent tasks of any society, every industry, and enterprise. The amount of profit and the level of profitability depend on the level of production cost, financial condition enterprise and its solvency, the amount of contributions to the accumulation and consumption funds, the rate of expanded reproduction, the level of purchase and retail prices for agricultural products.

The problem of cost reduction acquires particular urgency at the present stage. The search for reserves to reduce it helps many farms to avoid bankruptcy and survive in a market economy.

The main sources of information for the analysis of the cost of agricultural products are f. 8 - APK "Costs of the main production", f. 13 - APK "Production and cost of livestock products", production reports brigades and farms, source documents on accounting for production costs, planned and standard data.

The cost of products (works, services) is a valuation of natural resources, raw materials, materials, fuel, energy, fixed assets used in the production process (works, services), intangible assets, labor resources, as well as other costs for its production and sale.

The cost price is determined by costing, or according to technological maps.

Normative costs can also be determined through their recalculation for feed costs.

The cost of dairy cattle in 2014 at OAO Moloko amounted to 1,442 million rubles. (Table 9)

Table 9. Cost of dairy cattle for the reporting period.

total costs, million rubles

including

salary

fixed asset maintenance costs

works and services

other direct costs

During the period from 2010 to 2014, the cost of milk increased by 529 million rubles. This is mainly due to an increase in the wages of workers serving this industry, but nevertheless, it should be noted that the cost of feed increases over the years, which can be characterized by the purchase of feed , low productivity of fodder crops.

Profit from sale.

The financial results of the enterprise are characterized by the amount of profit received and the level of profitability. The profit of the enterprise is mainly from the sale of products, as well as from other activities (participation in inter-farm cooperation, leasing land and fixed assets, etc.).

Profit is a part of the net income created in the process of production and realized directly in the sphere of circulation, which enterprises directly receive. Only after the sale of products does net income take the form of profit. Quantitatively, it is the difference between revenue (after paying value added tax, excise tax and other deductions from revenue) and the full cost of goods sold. So than more venture sells cost-effective products, the more profits, the better it financial position. Therefore, the financial performance should be studied in close connection with the use and sale of products.

The volume of sales and the amount of profit, the level of profitability depend on the production, supply, marketing and commercial activities enterprises, in other words, these indicators characterize all aspects of management.

The main sources of information in the analysis of product sales and profits are invoices for the shipment of products, data from analytical accounting, financial reporting f.2 "Profit and Loss Statement", f3. "Movement of capital", f5-f "Brief report on financial results”, f7-APK “Product Balance”, as well as the corresponding tables of the business plan of the enterprise.

The bulk of the company's profits come from the sale of products and services. In the process of analysis, the dynamics, the implementation of the profit plan from the sale of products are studied and the factors of change in its amount are determined.

Profit from the sale of products as a whole for the enterprise depends on four factors of the first level of subordination: the volume of product sales; its structures; prime cost and the level of specialization prices.

The volume of sales of products can have a positive and negative impact on the amount of profit. An increase in sales of cost-effective products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in the volume of sales, a decrease in the amount of profit occurs.

The structure of marketable products can have both a positive and a negative impact on the amount of profit. If the share of more profitable types of products in the total volume of its sales increases, then the amount of profit will increase and, conversely, with an increase in the share of low-profit or unprofitable products, the total amount of profit will decrease.

Cost and profit are inversely proportional: a decrease in cost leads to a corresponding increase in the amount of profit and vice versa.

The change in the level of average selling prices and the amount of profit are directly proportional: with an increase in the price level, the amount of profit increases and vice versa.

The amount of profit from the sale of milk in 2014 amounted to:

PR \u003d B - C \u003d 1034 - 1024 \u003d 10 million rubles.

Accordingly, in previous periods: in 2010 - 2 million, in 2012 - 19 million rubles. Calculations show that the amount of profit increased in 2012 compared to 2010 due to an increase in the number of products sold, and a decrease in profit in 2014 due to an increase in the cost of products sold.

Thus, it can be argued that in 2012 the farm achieved the highest profit from the sale of milk. In the overall standings, the farm does not incur losses in the production and sale of milk.

To determine the profit per 1 centner of milk, per feed unit, per man-hour spent in production, it is necessary to divide the profit received by the total value of the relevant indicators. The obtained data are presented in the form of a table.

Table 10. profit based on key indicators

Profitability

Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of activities (production, business, investment), cost recovery, etc. they characterize the final results of management more fully than profit, because their value shows the ratio of the effect to cash or resources used. Profitability indicators serve not only to assess the performance of an enterprise, but also as a tool in investment policy and pricing.

Profitability of milk in OAO Molko in 2014 was:

Revenue / total cost*100 = 10/1024*100 = 1%. Accordingly, in 2010 and 2012 - 0.3 and 2.3%, respectively.

Chapter 3. Ways to improve the economic efficiency of the enterprise.

3.1. Ways to increase milk production.

One of the main directions for the successful development and functioning of dairy farming in the Nizhny Novgorod region in the near future should be technical re-equipment and reconstruction of existing farms and complexes to increase the profitability of their work, reduce losses and reduce energy costs, improve working conditions for maintenance personnel. All this requires huge costs. However, the main sources of recoupment of capital investments in the reconstruction of farms should be, first of all, an increase in production by increasing the productivity of animals and reducing production costs based on saving all types of resources.

An analysis of the current situation shows that one of the important reasons for the low resource efficiency of milk production in Belarus is any material and technical base of farms and complexes of the republic that are in dire need of modernization.

To improve the efficiency of production and sale of milk in OAO Moloko, the following key indicators can be applied.

Increasing such indicators as the degree of purity, bacterial contamination, acidity. It is these indicators that characterize the sanitary and hygienic conditions on dairy farms, increase the marketability of milk.

To obtain high quality milk, the following must be considered:

Milk comes into contact with large surfaces of the installations and, when contaminated, is significantly contaminated;

Insemination occurs due to milk residues and washed waters in installations where the microflora adapts to the development in milk;

Getting a large amount of milk creates the prerequisites for mixing milk with a low content of microbes with milk containing a large amount of them;

Washing and disinfection of milking installations is often not carried out thoroughly enough.

All this suggests that the quality of milk largely depends on the condition of the milking equipment, as well as the capacity for collecting and storing milk. The most common cause of milk contamination is improperly washed and disinfected dairy equipment and utensils.

As experience shows, the treatment of milking machines in the morning with acid and in the evening with brush solutions is effective, which contributes to the production of more than 50% of milk with a bacterial contamination level of less than 100 thousand per 1 ml.

To improve the washing and disinfection of milking and dairy equipment of farms, Moloko OJSC offers:

* eliminate manual labor when performing these operations;

*equip milking machines with washing machines with program control;

* ensure systematic control of these activities.

Important factors influencing the quality of milk produced on farms are the cooling and storage conditions of milk.

Freshly milked milk has bactericidal properties, that is, the ability to delay the reproduction of microorganisms that have entered it during milking. Uncooled milk retains bactericidal properties for up to 3 hours. Therefore, untimely chilled milk leads to the rapid multiplication of bacteria and an increase in its acidity.

The less bacterial contamination of the milk, the faster it is cooled after milking and the lower the cooling temperature, the better its quality.

Table 11. Influence of milk storage temperature on the number of bacteria

Storage temperature, С

Quantity

microorganisms,

Storage temperature, С

The number of microorganisms

Table 12. Dependence of the shelf life of milk on the cooling temperature

Thus, all of the above factors have a significant impact both on obtaining high-quality milk and on preserving its properties during the primary processing period.

Therefore, one of the most important factors in the production of high quality milk is the observance of sanitary and hygienic requirements on dairy farms, and therefore it is necessary to ensure constant monitoring of their observance.

It is possible to streamline the quality control of milk only with its systematic laboratory research. Currently, not all agricultural enterprises have specialized laboratories with the necessary equipment. This leads to the fact that farms cannot independently determine the quality of their products, and therefore control it.

Due to the fact that the financial situation of most farms is still unstable, the introduction of new technologies for determining the quality of milk is expensive, and the use of old ones is laborious. It seems reasonable to create independent laboratories at the district or regional levels, equipped with new instruments for determining the quality of milk, guaranteeing the accuracy of the results obtained and a high degree of reproducibility, as well as allowing more complex analyses. This will provide an opportunity to strengthen the control of the resulting dairy products and ultimately improve the quality of the milk produced and the products made from it.

When organizing quality control, it is important to remember that control is not only checking the final results of production for compliance established requirements, but also the use of its results to identify the causes of quality deterioration. Therefore, the production of sanitary-safe milk is impossible without the effective functioning of the quality control system throughout the entire technological chain of production.

Thus, the production of high-quality products is influenced, first of all, by the observance of the culture of the production process. In order to achieve sustainable production of high-quality milk, it is necessary from the very beginning of the production process to ensure that all technical, sanitary and hygienic, technological requirements are met. To do this, Moloko OJSC needs to create appropriate production conditions, and this, first of all:

The use of modern milking equipment that provides maximum automation of the milking process, automatic washing of milk containers;

The presence of refrigeration units that ensure the safety of the quality properties of milk;

Procurement of effective disinfectants;

Organization modern system and control technologies.

As studies show, compared with the stall period, with pasture feeding, the content of protein and fat in milk increases, milk coagulates faster with rennet, forming a denser clot. It has been established that by increasing the rate of consumption of grass by animals, it is possible to increase the yield of cheese by more than 0.5 kg per 100 kg of milk. However, serious preparations are needed for the transition of livestock to pasture or stall keeping, otherwise the quality of milk may drop sharply. The transition from one type of feeding to another should be done gradually.

When feeding cows, it is important to take into account the botanical composition of pastures, since some plant species cause undesirable changes in the taste and smell of milk (wormwood, colza, field garlic, buttercup, sorrel, chamomile, etc.). During the stall period, the cause of spoilage of milk can be excessive feeding of fodder beets, silage, cabbage to animals, so when digested in the rumen, they release volatile compounds in the form of alcohols, ketones, ethers, which enter the mammary gland through the lungs and blood.

So, when animals are given an excess of sugar beets, wheat, barley, milk acquires a fishy taste. And straw in the diet, compared to concentrates and alfalfa hay, contributes to the production of milk, which is more resistant to the appearance of an oxidized taste. Therefore, the rations must be correctly composed - it is necessary to exclude low-quality feed, as well as to ration the feeding of concentrated, succulent and other types of feed to animals. Thus, giving a large amount of flaxseed and sunflower cake increases the proportion of unsaturated fatty acids in fat (C 18). Butter, which is produced from such milk, is of poor quality and less stable in storage. With an increase in the feeding of carbohydrate feeds (beets, potatoes), the amount of fatty acids (SP - C12) in the fat increases, the oil acquires a hard and crumbly consistency.

Many farms are accustomed to believing that a specific smell is an inevitable and even natural phenomenon, and besides, it is harmless. Is it really? Studies show the groundlessness of such judgments. Gases and dust that cause odors in rooms are harmful to health and worsen the quality of milk. How to control the air quality in livestock buildings.

The smells present on the farms are mainly caused by the manure located here. They are a mixture of more than 160 components.

From the point of view of danger to human and animal health, the greatest harm is the increased content of the following gases:

Hydrogen sulfide (H2S), manifested by the smell of rotten eggs;

Carbon dioxide (CO2);

AMMHaK(NH3), pungent smell of ammonia;

Methane (SND).

Ammonia enters the atmosphere as a result of the breakdown of proteins containing nitrogenous compounds. There are a lot of such proteins in ordinary manure. With an increased content of this gas in the room, irritation of the mucous membranes of the eyes, nose and respiratory tract can develop. Practice shows that it is quite easy to avoid the problem of air pollution with ammonia by organizing regular cleaning of manure and airing the premises.

Carbon dioxide is a product of respiration. All living beings produce this gas in the process of life, in addition, it is contained in the atmosphere. Carbon dioxide becomes dangerous only at a high concentration of gas in enclosed spaces. As a rule, even at low outdoor air temperatures in closed barns, the level of CO2 rarely exceeds the maximum allowable limits. But in pig and poultry houses, concentrations can be much higher, especially during the winter months.

Hydrogen sulfide is the most dangerous gas produced by the decomposition of manure. This gas often causes allergic reactions, diseases of the respiratory system and irritation of the mucous membranes. Normally, H2S is rarely present in barn air at elevated concentrations. But it should be remembered that, when working with a large amount of old manure in enclosed spaces, care must be taken: when it is turned over, the air will certainly be filled with hydrogen sulfide.

Methane levels in barn air rarely rise to unhealthy levels. However, this does not mean that this gas can be excluded from the list of potentially hazardous gases.

The presence of any gases in high concentration adversely affects animals: it causes their diseases, reduces productivity, slows down the growth and development of young animals.

Factors contributing to the formation of high concentrations of harmful gases in indoor air are well studied. This:

* Increased animal density;

* High temperature and humidity in the room;

* Large floor area contaminated with manure;

* Increased rate manure pH;

* Long term storage manure;

* Insufficient ventilation.

Below are the measures that are proposed to be applied at the dairy farms of OAO Moloko necessary to prevent emissions of foreign gases into the air of cowsheds.

Contamination of the floor with animal manure and urine should be minimized. As a rule, tethered containment contributes to less spread of pollution. However, this method of keeping animals has its drawbacks, therefore it is preferable to organize individual stalls for cows, limiting their freedom of movement, and, consequently, the area of ​​manure distribution.

Emission reductions can be achieved by deepening the manure gutters and cooling them down by running cold water pipes from the bottom of the gutters. This is a rather expensive method, as it requires installation special equipment and laying communications, but when designing new barns, such infrastructure can be included in the project and will cost less than equipping existing buildings. In addition, warm water heated during circulation can be used for various needs.

You can also cool manure with air. The main role here is assigned to an efficiently operating exhaust ventilation, which should remove warm air with gas impurities rising up to the ceiling. At the same time, you should not prevent the flow of cold air, which will spread over the floor, cooling the manure.

In no case should you neglect the rules of cleaning the premises. It must be done regularly, even if the pollution is insignificant: accumulating, organic residues of feed and manure, even in small quantities (especially in hard-to-reach places for cleaning), can emit a large amount of harmful gases. It is also necessary to clean cleaning equipment after use, as well as the animals themselves, because their body heat promotes the growth of anaerobic bacteria, which enhance the processes of decomposition of organic substances with the release of harmful gases.

All organic matter on the farm, especially feed and bedding, should be kept dry. It has been proven that the decomposition of organic substances with the participation of anaerobic bacteria practically stops if the humidity is below 40%. You should especially try to avoid the formation of puddles on the floor, which often occur near drinkers. Manure with a moisture content of less than 70% is almost odorless. The fact is that at low humidity, heaps of manure are covered with a crust that prevents the release of gases into the atmosphere. Bacteria that live in such a crust absorb harmful gases, using them in the course of their own life.

Various chemicals are currently available to control the spread of odors. Their action is different: they can mask, neutralize or change the smell by acting on the chemicals that cause it, or on the biological components involved in its formation, most often bacteria. Preparations based on evils have proven themselves especially well. Ash contains a lot of calcium, which, when added to manure, raises its pH to a value of 12. Microbial activity in the manure then slows down. The same effect is obtained by adding lime to manure.

Eliminating dust will help reduce the spread of odors.

High quality milk is pure milk, without impurities, foreign odors, meeting the standard for the content of microorganisms (somatic cells - less than 200,000, bacteria - less than 10,000), from which high-quality dairy products can be obtained. Simply put, it is milk produced by a healthy mammary gland of a lactating cow. Protecting the mammary gland from bacteria penetrating from the environment, sources of disease is a prerequisite for obtaining high quality dairy products.

Experienced producers of quality milk are aware of how important the process of obtaining milk is. Proper management milking must ensure the cleanliness and dryness of the teats, effective stimulation of milk flow, physiologically justified and quick receipt milk, timely removal of the milking machine and subsequent disinfection of the teats. There is no universal milking system suitable in all respects, this process must always correspond to the physiological needs of cows and the possibilities of farms. Today it is possible to define a chain of basic provisions that must always be carried out on the dairy farms of OAO Moloko in order to obtain high-quality milk.

Dairy cows must be clean and calm before milking. The cleanliness of dairy cows is the main prerequisite for obtaining cost-effective products, high quality milk and reducing the incidence of mammary glands. Studies have shown that cows that come to the parlour, dirty and restless, have a 2-fold increase in the preparation time for milking, and thereby reduce productivity. In addition, the cleanliness of the nipples greatly affects the number of somatic cells in the milk. Pathogenic trace elements of the environment in many cases are the main sources of mastitis. These bacteria (eg Escherichia coli, streptococci) live in the damp bedding of the boxes. Clean and dry boxes significantly reduce the risk of mastitis (inflammation of the breast). Calmness of cows during milking is the next very important factor. In a stressful state, the hormone adrenaline is released into the blood, which slows down the formation and release of milk, and thereby prolongs the mechanical irritation of the udder. In the event that cows are reluctant to go to the milking parlor or show concern during milking, it is necessary to check the milking machines themselves and control (systematize) the work of milkmaids and other attendants. Cows must always be handled calmly and confidently, only in this case the cow will give all the milk, and moreover, milk of high quality.

Evaluation of the activity of the enterprise is carried out on the basis of a comprehensive analysis of the final results of its effectiveness. The economic essence of the efficiency of the enterprise is to achieve a significant increase in profits for each unit of costs. Quantitatively, it is measured by comparing two values: the result obtained in the production process and the costs of living and materialized labor to achieve it.

The economic effect is expressed in physical and cost indicators characterizing the intermediate and final results of production on the scale of the enterprise, industry and the national economy as a whole. Such indicators include, for example, the volume of gross, marketable, marketable, sometimes net output, the mass of profits received, the savings of various elements of production resources and the overall savings from reducing the cost of production, the amount of national income and the total social product, etc.

Analysis results economic activity used as a basis for the development planned decisions subsequent development, and some of them are fund-forming special and other funds of the enterprise.

When evaluating production, one should take into account not only economic, but also social results. Their peculiarity is that they, as a rule, cannot be quantified. Measuring the economic efficiency of an enterprise requires its quality and quantification, i.e. determination of criteria and indicators of the efficiency of social production. A correctly chosen criterion should most fully express the essence of economic efficiency and be the same for all links of production.

In order to correctly determine the most important directions for increasing the economic efficiency of social production, it is necessary to formulate a criterion and performance indicators.

The criterion of economic efficiency has a certain structure that allows it to be expressed quantitatively at all levels of enterprise management. In a market economy, the main criterion for evaluating the economic activity of an enterprise is income (profit, profitability in relation to funds).

Evaluating the efficiency criterion manufacturing enterprise Special attention it is necessary to pay attention to the increase in profit not only due to the growth in the volume of profitable products, an arbitrary increase in prices for products without a corresponding increase in quality, etc., but also to its increase due to better work, growth in the volume of production needed by the national economy and cost reduction. The quantitative certainty of a single criterion is expressed in generalizing indicators of production efficiency and functionally related local indicators of the use of various types of resources. However, a generalizing criterion for the economic efficiency of social production is the level of productivity of social labor. The productivity of social labor is measured by the ratio of the produced national income to the average number of workers employed in industries material production:

Ptot = ND / hm

The most important indicators of the economic efficiency of social production are labor intensity, material intensity, capital intensity and capital intensity.

For the period from 1985 to 1991. There was a decrease in the average annual number of workers in the national economy, especially in the sphere of material production. The volume of production in these sectors also decreased. As a result, labor productivity in terms of net output of material production enterprises in relation to the previous year by 1990 amounted to 96.2%, and in 1991 - 91.7%.

During 1990-1991. There was an increase in metal consumption and energy intensity of products. However, the efficiency of the use of production fixed assets is catastrophically reduced. Yes, for all recent years the return on assets has a steady downward trend, despite the systematic growth of the capital-labor ratio by an average of 5-7% over the same years.

Another indicator of the economic efficiency of production is the labor intensity of products - the reciprocal of the productivity of living labor is defined as the ratio of the amount of labor spent in the sphere of material production to the total volume of output:

T is the amount of labor expended in the sphere of material production;

Q is the total volume of manufactured products (usually gross output).

The material intensity of the social product is calculated as the ratio of the costs of raw materials, materials, fuel, energy and other objects of labor to the gross social product. The material intensity of the products of the industry (associations, enterprises) is defined as the ratio of material costs to the total volume of manufactured products:

where m is the level of material consumption of products;

M - the total amount of material costs for the production of products in value terms;

Q - the total volume of manufactured products (usually gross).

Reducing the material consumption of products is effective for the national economy of the country. It should also be borne in mind that Ukraine does not have significant deposits of such important energy resources like oil, gas. Importing them from outside is too expensive for our country to use these energy sources thoughtlessly. In addition, if we think on a global scale, then we must not forget that the resources of the Earth are far from unlimited, and by the end of the 20th century, mankind approached the problem of depletion of useful reserves.

In addition, in the cost of engineering products, almost 3/5 of the costs are for raw materials, basic and auxiliary materials, fuel and energy. In 1985-1990. it was envisaged to provide by reducing 65 - 10% of the increase in demand for major types resources, and for some of them - all the additional need. However, for many resources, the actual amount of savings did not reach the planned sizes. The reasons for this were the low level of implementation of the achievements of scientific and technical progress and insufficient organizational and economic work in this direction.

To a certain extent, indicators of capital intensity and capital intensity of products are close to each other. The indicator of capital intensity of production shows the ratio of the amount of capital investments to the increase in the volume of output determined by them:

where KQ is the capital intensity of production;

K is the total amount of capital investments;

Q - increase in the volume of output.

The capital intensity of production is calculated as the ratio of the average cost of fixed production assets of the national economy to the total volume of manufactured products:

where f is the capital intensity of products;

F- average cost fixed production assets of the national economy;

Q is the total volume of manufactured products (usually gross output).

In the national economy, in its individual branches, for example, in industry, the capital productivity indicator, the opposite of the capital intensity indicator, is widely used.

According to data for a number of recent years, the capital productivity indicator in the national economy as a whole and in industry has a negative downward trend, and the capital intensity indicator - growth. In 1992, relative to 1985, the rate of return on assets for the entire industry was only 84%. Particular attention should be paid to the low level of utilization of existing production capacities and the high degree of depreciation of fixed production assets in industry.

The above indicators have a limited use, all of them, except for the indicator of the productivity of social labor, do not give a complete, comprehensive picture of the economic efficiency of production and costs, but characterize only the use of a certain type of resource.

For a complete picture of the overall cost effectiveness, a generalized description of cost and natural indicators is needed. This goal is served by overall and comparative cost-effectiveness.

In planning and design, overall economic efficiency is defined as the ratio of the effect to capital investments, and comparative - as the ratio of the difference in current costs to the difference in capital investments by options. At the same time, the overall and comparative economic efficiency complement each other.

For national economic complexes, individual industries, as well as forms of reproduction of fixed assets, the overall economic efficiency of costs is calculated as the ratio of profit growth or self-supporting income (P) to capital investments K:

For newly built workshops, enterprises and individual events, the efficiency indicator Ep is defined as the ratio of the planned profit to the cap. Investments (estimated cost):

Ep \u003d (C - C) / K

where K - total cost object under construction

C - annual output in wholesale prices of the enterprise

C - production costs of the annual output of products after the full implementation of construction and the development of commissioned capacities.

When comparing options for economic and technical solutions, location of enterprises and their complexes, construction of new or reconstruction of old enterprises, etc. the comparative economic efficiency of costs is calculated. The main indicator of the most optimal option is the minimum of the reduced costs.

Zpi \u003d Ci + EnKi min,

where ЗПi - reduced costs for this option

Ci - current costs for the same option

Ki - cap. investments for each option

Yong - normative coefficient comparative economic efficiency cap. investments.

In a market economy, the main criterion for evaluating the economic activity of an enterprise is profit and profitability in relation to funds. The optimal addition to the profit indicator would be the allocation, among other things, of the specific weight of the increase in profits received by reducing the cost. It should also be noted that as civilized market relations are formed, the enterprise will have only one way to increase profits - increasing the volume of output, reducing the cost of its production.

How to determine the main indicators of economic efficiency, what methods for calculating economic efficiency indicators to use - about this in the materials of the article.

From the article you will learn:

How to determine economic efficiency indicators

The main indicators of the economic efficiency of production are expressed through the corresponding criteria and indicators. Criteria are considered defining features and yardsticks for evaluation. In turn, the indicators determine the quantitative criteria for economic profitability. It is necessary to develop such a standard, with the help of which it is possible to obtain the most complete assessment of the activities of not only one enterprise, but the entire manufacturing industry in the corresponding segment.

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Economic efficiency indicators are a generalized assessment of the quantitative characteristics of certain social phenomena or ongoing processes, such standards are divided when determining:

  • in the number of units;
  • in the volumes or mass of the corresponding signs of social phenomena.

In turn, the qualitative indicators for assessing economic efficiency are divided into:

  • on the effectiveness of ongoing processes;
  • on the level of development.

Of the main indicators of economic efficiency at the level of a particular enterprise, the highest degree of requirements corresponds to the profitability of activities. When conducting an in-depth and comprehensive analysis production processes apply the appropriate system of certain standards. The main and generalizing performance levels are supplemented with private indicators. Find out how by HR metrics staff? Analyze what shortcomings they can point to

When determining indicators of economic efficiency, enterprises subdivide two main concepts:

  • resource;
  • costly.

The resource concept helps to evaluate the efficiency of using the bulk of production resources. At the same time, the cost concept will allow you to calculate the consumption of the corresponding resources only for a certain production process.

Determination of the main indicators of economic efficiency on an example

The main concepts of selection of indicators of economic efficiency of production are aimed at determining the purpose of the functioning of the entire system under study. For example, if you need to establish basic standards and evaluate the comparative economic efficiency of animal husbandry.

What methods of calculating the indicators of economic efficiency of the enterprise to use

After determining all the systems of the main indicators of economic efficiency, methods for their calculation are being worked out. It should be borne in mind that the effectiveness of the activities of different organizations is evaluated using systems of absolute and relative standards.

Absolute criteria will help analyze the main dynamics of various profit indicators for a certain number of years:

  1. economic;
  2. accounting;
  3. received from sales;
  4. calculated in its purest form.

Such criteria are more to arithmetic rather than economic. Since the figures will be obtained in pure form without taking into account inflationary processes. Wherein relative performance will have certain advantages in that they are not subject to inflation.

The calculation of economic efficiency indicators is the volume of products manufactured, work performed or services rendered. They are the basis for meeting all the needs of society, for raising the material, cultural standard of living of the entire population.

Volumes of gross and marketable output differ. Indicators of economic efficiency of a certain project are taken into account in physical or cost forms. In particular, the indicators of economic efficiency include:

the payback of the main costs is the ratio of the volume of gross output to the total cost of living and materialized labor, which is a generalized indicator;

getting a clean product gross income), which includes all net income and payroll. This is the main source of consumption and certain accumulation. In most enterprises, such indicators can only be determined by calculation. Therefore, the resulting net product does not always reflect the actual level of efficiency and the dynamics of production development with maximum accuracy;

profit is the realized part of the income in its pure form and one of the most important or basic indicators of the economic efficiency of the enterprise. The concepts of conducted costs also imply different concepts of making a profit. In the field of economic science, the term "profit" refers to a meaning that is different from what is given to the definition in accounting calculations.

economic profit is the difference between the company's total revenues (for example, revenue) and the opportunity cost, that is, the opportunity cost of the resources used that were required to produce the corresponding goods and services rendered. If the main opportunity costs exceed the total income, then all negative profits are attributed to the losses of the enterprise. Find out why the time for hard planning and budgeting is over. . 3 methods

Accounting profit always exceeds economic profit by the amount of implicit costs, which are estimated as the costs of the main lost opportunities. This means that accounting profit is the sum of the company's profit before deducting all costs associated with the cost of the company's own resources.

Accordingly, an excess of accounting profit can be attributed to economic profit, if compared with normal. It must be borne in mind that it is economic, but not accounting profit, that serves as the basis, or criterion for the success of an enterprise, as well as the effectiveness of the company's use of available resources. The presence or absence of economic profit serves as an incentive to attract additional resources to the company or to move resources to larger areas of use.

What relates to indicators for assessing economic efficiency

Economic performance indicators of market relations participants do not take into account external effects and costs when determining the total volumes of production, consumption, sales or purchases.

As a result, certain goods, the production or consumption of which require external costs, are produced in excess. The production or consumption of goods whose output is accompanied by externalities, in contrast, is produced too little. In this case, when assessing profitability, it becomes necessary government intervention. Appropriate measures of influence on the part of the state may be different. Establish an increased level of tax payments, as well as maximum allowable production rates. In another situation, it is rational to establish subsidies. Find out, on their own. Correctly identify competitors, outline how to get data, correctly interpret them

The norms of the considered profitability reveal the foundations of the economic side of production as a whole. But at the same time, it is necessary to evaluate the effectiveness of the use of individual resources. Take into account the amount of labor, rented land, material, financial resources participating in the production processes in full. Costs that are included only partially are fixed assets in the amount of depreciation, labor resources in the amount of actual labor costs.

The main indicators of the economic efficiency of the entire system include the profitability of providing capital investments. IN common system evaluation includes determining the amount of investment, rate of return, payback period. Calculations will help determine the rationality of investing in new projects. All options are being considered. investment projects. From this number, the optimal option is selected, from which in the future you can get the appropriate level of profit. Find out how

Modern economic theory and world management practice evaluate the results of the functioning of the economies of countries in two ways: economic growth and the efficiency of social production. These concepts are close and interconnected with each other, but nevertheless they are not identical.

The economic growth is development national economy for certain period time, which is measured either by the absolute increase in the volume of gross domestic product(GDP) and gross national income (GNI), or the rate of growth of these indicators per capita.

Production efficiency- a category that characterizes the return, the effectiveness of production. It testifies not to the rate of increase in production volumes, but to what price, what expenditure of resources this increase is achieved, that is, it testifies to the quality of economic growth.

Production efficiency is one of the main characteristics of human economic activity. It is multifaceted and multilevel.

Distinguish the efficiency of the reproduction process as a whole and its individual phases: production, distribution, exchange and consumption. Allocate the efficiency of the entire economy of the country, its individual industries, enterprises and the efficiency of the economic activity of an individual worker. Taking into account the intensive development of international integration processes, determine the effectiveness foreign economic relations and the world economy.

All this makes it possible to conclude that efficiency is not a random phenomenon, but a natural, stable, objective process of the functioning of the economy, which has acquired the features economic law. It can be formulated as the law of increasing the efficiency of social production. This law receives the greatest space for action in conditions of an intensive type of economic growth, which is characteristic of the economy. developed countries.

In economic theory and practice, economic and social efficiency of production are distinguished (Fig. 5.9).

The level of efficiency of social production is determined using a system of indicators.

In the most generalized form, the economic efficiency of social production is defined as the ratio of "results - costs" according to the formula

However, this indicator is very generalized, since it characterizes the effectiveness of all total costs that fall on the output of a unit of output. Therefore, to determine the effective use of each factor of production separately, a system of specific indicators is used: labor productivity, labor intensity, capital productivity, capital intensity, material productivity, material intensity, energy intensity, environmental efficiency (p. 5.10).

Thus, the level and dynamics of labor productivity is assessed by different indicators.

Labor productivity is the capacity for work. At the micro level, it is defined as the ratio of the volume of products produced to the number of workers employed in its production, or to the number of man-hours worked for a certain period of time.

Labor productivity at the macro level, it is defined as the ratio of gross domestic product or net national income to the average number of workers employed in its creation.

Labor intensity- an indicator, the inverse of labor productivity, which determines the cost of living labor expended on the production of a unit of output.

return on capital- an indicator that characterizes the efficiency of the use of fixed capital (labor instruments). It is calculated as the ratio of the cost of manufactured products to the cost of fixed capital.

capital intensity- the inverse indicator of capital productivity, which fixes the cost of fixed capital costs per unit of output.

Material return characterizes the effectiveness of the use of objects of labor, i.e., shows how much product is produced from the expended material resources (raw materials, materials, fuel, etc.). It is calculated as the ratio of the cost of manufactured products to the cost of expended material resources.

Material consumption is an inverse indicator of material productivity, which characterizes the cost of material resources spent per unit of output.

Energy intensity characterizes the cost of energy resources per unit of output.

Eco-efficiency. Modern economics believes that, along with indicators of economic efficiency, it is necessary to determine the efficiency of environmental management by an economic entity using the indicator of environmental and economic efficiency (£) according to the following formula:

These indicators of economic efficiency express only certain characteristics of the effectiveness of the economic activity of the enterprise. To determine its effectiveness as a whole, taking into account the simultaneous influence of all factors of production, an integral efficiency indicator is used, which is calculated by the formula

This indicator characterizes the relationship between the amount of resources that are used in the production process and the amount of production received (the result of the activity). More output for a given amount of input indicates increased efficiency. Less output for a given amount of input indicates reduced efficiency.

These calculations of performance indicators are necessary for making certain optimal decisions.

Firstly, they are needed to assess the level of use of different types of resources, their costs, ongoing organizational and technical measures and the overall performance of the enterprise's production activities over a certain period.

Secondly, with their help, the best options for economic decisions are substantiated and determined regarding the use of new equipment, technology, organization of production, improving the quality and updating the range of products, etc.

In foreign scientific literature economic concept"efficiency" is closely related to the alternative choice of resource use. With this approach, efficiency is considered as the ratio of what an enterprise actually produces to what it could produce with the available resources, knowledge and capabilities. In this case, the alternative is the choice of different types of activities, and the basis for evaluating the effectiveness is a comparison of the received and lost profits. The latter personifies profitable activities that the company had to abandon for various reasons. In this case, there can be two reasons for the inefficient operation of the enterprise. The first is extra expenses, incl. a large number of waste, the second is an inefficient system for their selection, when resources are incorrectly distributed between different types activities.

Social efficiency public (national, domestic) production shows how its development meets the achievement of its main goal - to serve the consumer, to satisfy the personal needs of each person (Fig. 5.11).

Standard of living- this is the state of providing people with material and spiritual benefits of a certain country in a specific historical period.

It is determined by the level of actual consumption of material and spiritual goods per capita, per family, as well as its compliance with the national social standard - the subsistence minimum.

Living wage- this is the value of a set of food products sufficient to ensure the normal functioning of the human body, maintaining its health, as well as the minimum set of non-food economic benefits necessary to meet the basic social and cultural needs of the individual.

The living wage is a social standard on the basis of which the minimum wage, minimum pension and other social payments are formed.

The subsistence minimum reflects the so-called poverty line of the population, beyond which comes the degradation of the individual.

In developed countries, there is also such an indicator as the quality of life of the population, formed on the basis of the so-called human development indices (HDI), which characterize:

  • - volume of real GDP per capita;
  • - average life expectancy;
  • - the level of literacy of the population;
  • - the average duration of education in the country.

These four indices are used in world practice by UN experts to establish the compliance of the standard of living, education and longevity of the country's citizens with international standards.

In addition, to analyze the state and predict the socio-economic situation in the country, other indicators are also calculated:

  • - the level of the minimum hourly wage;
  • - unemployment rate;
  • - fertility rate;
  • - level of healthcare development;
  • - the level of physical development of a person;
  • - quality and comfort of housing;
  • - duration of the working week;
  • - the amount of free time and the availability of opportunities for its rational use;
  • - working conditions and safety;
  • - the degree of distribution of means of communication and communications;
  • - ecological state of the environment, etc. Between economic and social efficiency

production is closely related. Economic efficiency is the material basis for solving social problems. In turn, the social development of society (the growth of the well-being of the people, their educational and cultural level, the conscious attitude of workers to work, etc.) significantly affects the increase in the efficiency of social production.

General indicators of economic efficiency

The main generalizing indicators of economic efficiency include the following:

  • -national income (ND),
  • -gross national product (GNP) per capita;
  • - the productivity of social labor,
  • -coefficient of overall efficiency,
  • -costs per ruble of marketable products,
  • -profit,
  • - profitability of production,
  • - product profitability.

Let us reveal in more detail the concept of the main indicators of economic efficiency.

National income (NI) is the total income from the use during the year in the economy of all factors of production. It is expressed as a sum cash income received by the population for participation in the economic life of society.

The purpose of the national income (ND) is to form a consumption fund for the population and an accumulation fund for expanding production, therefore, on the one hand, it characterizes the level of well-being of the population at the present time, and on the other hand, the possibility of economic growth in the future.

The indicator of national income is the leading element of the system of national accounts, which tracks its distribution not only in the household, but also among joint-stock companies, government agencies, financial institutions and private non-profit organizations.

Factor composition of national income:

When determining the amount of ND, four elements of factor income are distinguished:

wages - payment for hired labor of workers and employees with social charges (insurance payments per employee, social security, payments from private pension funds);

rental income - rent for land, housing, premises, equipment, property;

interest income - a positive result of market operations valuable papers and proceeds from individual investments in the business;

profit - income of the non-corporated sector of the economy (sole proprietorships, partners, cooperatives, etc.) and corporations, the profit of which, due to its breakdown into dividends and the non-distributable part used to expand production, is taxed twice - as the income of the company and as the income of the shareholder .

Gross national product - market price all final goods, services produced and used in the country in a year. Gross national product(GNP) is an indicator of gross domestic product (GDP): if the GNP indicator takes into account the activities of the country's citizens not only on its territory, but also abroad, then the gross domestic product - all people in the country, regardless of citizenship. For most developed countries, the differences between GNP and GDP are insignificant and do not exceed 2-3%, and the dynamics of indicators is unidirectional, which makes it possible to identify them for simplicity.

An analysis of the dynamics of GNP by years makes it possible to characterize economic development country, and calculating it per capita is the best indicator for cross-country comparisons of living standards. To ensure that the nature of economic development in the long run is not distorted under the influence of price changes, indicators of nominal and real GNP are used. Nominal GNP calculated in current market prices, and real GNP - in constant, comparable, taking into account the price index.

The productivity of social labor. Labor productivity is the efficiency, productivity of workers in the production process. Since living and materialized labor is involved in the production of a product, it is customary to separate the concepts of the productivity of living labor and total labor, i.e. living and materialized labor.

The productivity of living individual labor is the effectiveness of only the living labor of an individual worker (or a team of workers).

The productivity of aggregate labor is the effectiveness of the aggregate of living labor of workers and materialized labor in the means of production (means of labor and objects of labor).

The productivity of social labor can act as a criterion for the economic efficiency of production, since such labor productivity determines the efficiency of all elements that make up production (live labor, means of labor and objects of labor).

The increase in labor productivity is the determining factor in increasing the volume of production, the main source of expanded reproduction and improving the welfare of the enterprise's employees. The meaning of increasing labor productivity is that the production of each unit of output requires less than before the cost of living and materialized labor and a decrease in the share of living labor.

A general idea of ​​the productivity of total social labor at the macro level is given by the ratio of the real volume of gross domestic product (for example, per year) and the number of workers employed in the country's economy.

The economic significance of the productivity of total (social) labor is determined by the fact that its increase means:

  • - growth of GDP and national income;
  • - the basis for the socio-economic improvement of the living standards of the country's citizens and the solution of social problems;
  • - the basis for the socio-economic development of the country and ensuring economic security states;
  • - growth of accumulation and consumption.

The economic significance of ensuring the growth of productivity of total labor in an enterprise is determined by the fact that this growth allows:

  • - reduce labor costs for the production and sale of products (if the growth of PT outpaces the growth of average wages);
  • - increase the competitiveness of the enterprise and goods, ensure financial stability production activities;
  • - increase (ceteris paribus) the volume of production, and most importantly, with its competitiveness - the volume of sales and profit growth;
  • - pursue a policy to increase the average wages of employees of the enterprise;
  • - to more successfully carry out the reconstruction and technical re-equipment of the enterprise at the expense of the profit received.

Costs per ruble of marketable output -- one of the indicators of production efficiency; represents the ratio of the total cost of commercial products of the enterprise to its value in wholesale prices (excluding VAT). If the commodity output of an enterprise, for example, amounted to 110 million rubles, and its total cost was 98 million rubles, then the indicator of costs per ruble of commercial output is 89.1 kopecks. (98:110), and the profit is 10.9 kopecks.

Reducing the cost per ruble of marketable output is achieved by increasing labor productivity and product quality, improving the use of production resources, and the outstripping growth of marketable output compared to costs.

In the plans of enterprises and associations, the reduction in costs per ruble of marketable output is calculated according to the following technical and economic factors: raising the technical level of production (introduction of new, progressive technology, mechanization and automation of production, etc.); improvement of the organization of production and labor; change in the volume and structure of production; improving the use of natural resources; development of production (commissioning of new facilities and industries, mastering the production of new products and other factors).

Profit is the difference between the total revenue, or total receipts, that a firm receives from the sale of its products and the total economic costs that the firm incurs in order to produce those products.

The desire to obtain economic profit, outperform competitors, strengthen one's position in the market is a permanent motive entrepreneurial activity pushing the economy forward towards continuous development. On the one hand, the expectation of high economic returns stimulates the most efficient use of resources. Expecting to receive economic profit, the enterprise seeks to organize the production and marketing of products in such a way as to reduce costs, increase the return on the factors of production used, and for this purpose it carries out technical innovations, masters new productions. Ultimately, this contributes to economic growth and better satisfaction of needs.

On the other hand, the existence of economic profit contributes to the efficient allocation of resources between alternative ways their applications. The presence in any industry of profits exceeding its average normal level indicates the greater attractiveness of this area of ​​application of resources. This is a signal that this species products are in high demand, and that society is interested in expanding its production. In response to the received signal, resources from other industries are sent to this industry, where their use brings less income. Accordingly, as a result of such an overflow of resources, the overall efficiency of the functioning of the economic system increases.

But profit not only creates incentives for the expansion of industries whose products are in demand, but also acts as a source of financing for such expansion. Firms earning higher profits are able to at least, send part of this profit back to production as an investment - and not only to expand the scale of production, but also to improve it, to develop and introduce new technology, etc. In other words, the receipt of economic profit by a firm today creates not only incentives for an entrepreneur, but real opportunities to generate such profits in the future.

The profitability of products (production) is the ratio between the profit from the sale of products and its cost (full costs) of its circulation and production.

Product profitability shows the results of current costs.

The profitability of products is determined both for all products and for some of its types. Now, to determine the state of the enterprise, experts recommend using a number of indicators that are used in countries where market economy well developed.

The profitability ratio of products is determined by the effectiveness of the work for the reporting period; it does not reflect the planned and probable effect long term investment. If an enterprise switches to new technologies that have a good prospect, or types of products that require large investments, then the values ​​​​of profitability indicators sometimes decrease temporarily. If the restructuring strategy was chosen correctly, then the costs incurred will pay off in the near future, that is, the decrease in profitability for the reporting period is not considered as a negative characteristic of current activities.

With the help of the profitability of products, the efficiency of production for certain types of products is evaluated, and the overall, balance profitability or profitability of production serves as an indicator of the efficiency of the industry (enterprise) as a whole.

Key indicators of production efficiency

The most important indicators of the economic efficiency of social production are:

  • - laboriousness,
  • - material consumption,
  • - capital intensity,
  • - capital intensity.

Labor input, an indicator that characterizes the cost of working time for the production of a certain use value or for the performance of a specific technological operation. Labor intensity indicator is the inverse indicator of labor productivity, it determines the efficiency of using one of the main production resources - the labor force. The amount of labor intensity is influenced by a number of factors: technical level production, qualifications of workers, working conditions, complexity of manufactured products, etc. The measure of labor intensity is working time.

The labor intensity of a unit of production \u003d working time is the amount of output.

Distinguish between individual labor intensity, that is, the labor costs of an individual worker per unit of a specific product, and group labor intensity (shop, factory or industry).

The average industry total labor intensity is a standard for social necessary costs labor, that is, an important qualitative and quantitative characteristic social conditions production of this type of material goods or services.

Quantitatively, the standard of socially necessary labor intensity characterizes the amount of labor costs in general (energy, nerves, muscles, etc.). This standard is being developed in stages. First, the intersectoral proportions of the distribution of total resources of working time are determined in accordance with the structure public needs. Since the balance of needs for metal, chemical products, building materials, machinery and equipment, foodstuffs, and other types of products determine the macrostructure of social production, they also ultimately determine the proportions of the distribution of labor between industries.

At the next stage, the average industry standard of labor intensity is determined, associated with the satisfaction of a specific human need with various interchangeable production options. Its value is formed under normal conditions with an average level of skill and intensity of labor in enterprises that manufacture the bulk of products. In other words, such a standard is averaged at the industry level. At the same time, both the quality of individual types of interchangeable products and the level of costs for their production are averaged.

Material consumption - an indicator of the consumption of materials for the production of any product. This characteristic is expressed in natural units of consumption of raw materials, fuel, materials and energy. Which are necessary for the production of a unit of production, or is determined as a percentage of the cost of the spent material resources in the structure of the cost of production. Material consumption, one of key indicators, allowing to determine the profitability of manufactured products.

The material intensity of the social product is calculated as the ratio of the costs of raw materials, materials, fuel, electricity and other objects of labor to the gross social product:

where m is the level of material consumption of the product;

M - the total amount of material costs for the production of the product in value terms

Q - total volume of manufactured products (gross output)

Capital intensity is an indicator that characterizes the ratio of fixed capital to products (services) produced in the corresponding period. A capital-intensive industry would be one that uses a large amount of long-life equipment in relation to output. Examples of such industries would be mining, oil, chemicals, paper industries. The industries with low capital intensity include light, leather, furniture, etc. Capital-intensive industries predominate in highly developed countries; V developing countries ah they can be found among industries working for export.

To a certain extent, indicators of capital intensity and capital intensity of products are close to each other.

The indicator of capital intensity of production shows the ratio of the amount of capital investments to the increase in the volume of output determined by them:

KQ \u003d K / Q pr.

where KQ is the capital intensity of production;

K is the total volume of capital investments;

Q etc. - increase in the volume of output

The efficiency of the use of fixed assets of the enterprise is characterized by several indicators. One of these indicators is capital intensity. It reflects how many fixed production assets account for 1 ruble of output.

Capital intensity is calculated as the ratio of the average annual cost of fixed assets to the volume of output. The resulting value shows how much money needs to be invested in production assets in order to obtain the required volume of output.

The capital intensity of a product is calculated as the ratio of the average cost of fixed production assets of the national economy to the total volume of the product produced:

where f is the capital intensity of products;

F - the average cost of fixed production assets of the national economy

Q is the total volume of the product produced (gross output)

International (world) trade

The traditional and most developed form of international economic relations is foreign (world) trade. Trade accounts for about 80 percent of the total volume of international economic relations.

The theories of international trade, leading from the English classical political economy, have gone through a number of stages in their development along with the development of the world economy. economic thought. However, their central questions were and remain the following:

What is the basis of the international division of labor?

what international specialization is the most effective for selected countries and regions and brings them the greatest benefits?

What factors determine a country's competitiveness in world trade?

Basic theories of international trade

Classical theory of international trade

A. Smith substantiated the thesis, according to which the basis for the development of international trade is the difference in absolute costs. He noted that one should import goods from a country where costs are absolutely lower, and export those goods whose costs are lower than exporters.

The views of A. Smith were supplemented and developed by D. Ricardo, who formulated the theory of comparative costs. D. Ricardo showed that international exchange is possible and desirable in the interests of all countries. He considered mutually beneficial trade possible even in the presence of absolute advantages of one country over another in the production of goods.

Specialization based on the use of the principle of comparative advantage provides a more efficient allocation of world resources and the growth of world production of relevant goods. However, it should be borne in mind that the considered model of the division of labor is based on a number of simplifications. It comes from the presence of only two countries and two goods, free trade, perfect mobility of labor (i.e., labor) within each country in the absence of its overflow between countries); fixed production costs, complete interchangeability of resources for alternative uses; ignoring differences in wage levels between countries, as well as the absence of transport costs and technical changes.

These initial prerequisites were necessary to identify the basic principles for the development of international trade. However, some of them need to be clarified. In practice, the expansion of production in many industries is associated with an increase in marginal costs, so the release of each subsequent unit of this product required the abandonment of an ever-increasing amount of all the others.

Heckscher-Ohlin model.

The new model was created by the Swedish economists Eli Heckscher and Bertel Ohlin. Up until the 60s. the Heckscher-Ohlin model dominated the economic literature.

The essence of the neoclassical approach to international trade and the specialization of individual countries is as follows: For reasons of historical and geographical nature, the distribution of material and human resources between countries is uneven, which, according to neoclassicists, explains the differences in relative prices for goods, on which, in turn, depend national comparative advantage. From this follows the law of proportionality of factors: in open economy each country tends to specialize in the production of a commodity requiring more factors with which the country is relatively better endowed. Olin put this law even more succinctly: "International exchange is the exchange of abundant factors for rare ones: a country exports goods whose production requires more abundant factors."

Leontief's paradox.

The well-known American economist (of Russian origin) Vasily Leontiev, studying the structure of US exports and imports in 1956, found that, contrary to the Heckscher-Ohlin theory, exports were dominated by relatively more labor-intensive goods, while imports were dominated by capital-intensive ones. This result became known as Leontief's paradox.

Further studies showed that the contradiction discovered by V. Leontiev can be eliminated if more than two factors of production are taken into account when analyzing the structure of trade.

What explanation did V. Leontiev give to his paradox? He hypothesized that, in any combination with a given amount of capital, one man-year of American labor is equivalent to three man-years of foreign labor. And this means that the US is indeed a labor-surplus country, so there is no paradox.

V. Leontiev also suggested that the greater productivity of American labor is associated with higher qualifications of American workers. He ran a statistical test that showed that the US exports goods that require more skilled labor than those required to produce "competing imports." To do this, V. Leontiev divided all types of labor into five skill levels and calculated how many man-years of labor of each skill group are needed to produce $1 million worth of US exports and “competing imports”. It turned out that export goods required significantly more skilled labor than imported ones.

Michael Porter's Theory of Country Competitive Advantage.

The theory of comparative advantage was further developed on a qualitatively new basis in the works of the famous American economist Michael Porter. Based on the analysis of extensive statistical material covering about 100 industries in eight industrialized countries. M. Porter created an original theory of the country's competitive advantage. The central place in his concept is occupied by the idea of ​​the so-called national rhombus, which reveals the four main properties (“determinants”) of the economy that form the competitive macro-environment in which the firms of this country operate.

The “national rhombus” reveals a system of determinants that, being in interaction, create a favorable or unfavorable environment for realizing the country's potential competitive advantages.

The concept of international (world) trade

International trade is a form of communication between producers of different countries, arising on the basis of the international division of labor, and expresses their mutual economic dependence. The following definition is often given in the literature: "International trade is the process of buying and selling between buyers, sellers and intermediaries in different countries." International trade includes the export and import of goods, the ratio between which is called trade balance. The UN statistical handbooks provide data on the volume and dynamics of world trade as the sum of the value of exports of all countries of the world.

Structural shifts taking place in the economies of countries, specialization and cooperation industrial production enhance interaction national farms. This contributes to the intensification of international trade. International trade, which mediates the movement of all intercountry commodity flows, is growing faster than production. According to foreign trade studies, for every 10% increase in world production, there is a 16% increase in world trade. This creates more favorable conditions for its development. When there are disruptions in trade, the development of production also slows down. The term "foreign trade" refers to the trade of a country with other countries, consisting of paid import (import) and paid export (export) of goods.

Diverse foreign trade activities are subdivided according to product specialization into trade finished products trade in machinery and equipment, trade in raw materials and trade in services.

International trade is the paid total trade turnover between all countries of the world. However, the concept of “international trade” is also used in a narrower sense: for example, the total trade turnover of industrialized countries, the total trade turnover of developing countries, the total trade turnover of countries of any continent, region, for example, countries of Eastern Europe and so on.

World prices vary depending on the time of year, place, conditions for the sale of goods, features of the contract. In practice, the prices of large, systematic and stable export or import transactions concluded in certain centers of world trade by well-known firms - exporters or importers of the relevant types of goods are taken as world prices. For many commodities (cereals, rubber, cotton, etc.), world prices are set in the course of operations on the world's largest commodity exchanges.

National production differences are determined by different endowment with production factors - labor, land, capital, as well as different internal needs for certain goods. The effect provided foreign trade(in particular, exports) on the dynamics of growth of national income, on the size of employment, consumption and investment activity, is characterized for each country by quite definite quantitative dependencies and can be calculated and expressed as a certain multiplier coefficient (multiplier). Initially, export orders will directly increase output, and hence wages in the industries fulfilling this order. And then secondary consumer spending will kick in.


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