Comprehensive analysis of the economic activity of the company "Turboatom"

To the fullest use of reserves growth in labor productivity in the business performance management applications are developed, which indicate the types of reserves, the specific terms and measures for their implementation, the planned costs of these measures and the expected economic effect of their introduction, appointed responsible performers.

4.4 Forming a strategy for the development and effective use of human resources of the enterprise

With the establishment of the market mechanism of management, exit Ukraine's economy from the financial crisis, its integration into the world community special importance is the problem of the labor potential, capable of effective management, increasing competitive functioning of his business. Of particular urgency is the efficient use of labor potential to develop strategic potential of the company as a whole and to maximize the final results of its operations in the short and long-term.

Given the paramount importance of improving productivity for competitiveness, managers and specialists at all levels in promising organizations should develop and implement programs to performance management. These programs in the enterprise include the following steps:

1) measurement and evaluation of the achieved level of performance in the enterprise as a whole and for certain types labor including;

2) search and analysis of reserves increased productivity based on information obtained during the measurement and evaluation;

3) develop a plan for use of reserves increased productivity, which should include specific terms and measures for their implementation, financing costs of these activities and the expected economic effect of their implementation, identify responsible actors;

4) development of systems to motivate employees to achieve the planned level of performance;

5) monitor the implementation of the plan and the whole program and control their implementation;

6) the measurement and evaluation of the real impact of the anticipated measures to increase labor productivity.

Thus, performance management in the enterprise - is actually part of the general management covering planning, organization, motivation, management, control and regulation. This work is based on direct analysis of the ratio of the beneficial effects of a work on the one hand, and the costs of these activities, on the other hand.

Personnel policy of OJSC "Turboatom" aimed at realization of a new concept of management personnel. A specialist enterprise services program was developed acquisition workforce, assignment of them at the manufacturing, reducing yield strength. The program includes search engine, selection, reception and staff adaptation that allows an enterprise to attract highly qualified Workers and Engineering and technical specialists. Important areas of personnel policy is the preparation and qualification improvement of personnel, interaction with civil service employment, cooperate with basic educational institutions: National Technical University "Kharkov Polytechnic Institute" Ukrainian Engineering - Pedagogical Academy, Kharkov National Economic University, Kharkov National University of Radio, Kharkiv Machine Building College. Training of personnel in accordance with dinning is organized Standard enterprise, the Regulation "On the vocational training of personnel at the manufacturing" and plan training and qualification improvement of personnel. Professional Training Workers enterprise is continuous in nature and conducted during whole of working activity in order to increase and improvement of knowledge, ability and skills accordance with the requirements of production.

Conclusions to Section 4

So, in this section we consider the notion of personnel, labor, and labor productivity and wages.

On the example of JSC "Turboatom" we reviewed the classification of staff, described the staff on professional skills and considered his example payroll.

In addition, we learned that the company has a stock 5107 workers employed in manufacturing and enterprise management. Also in this section, we learned that the company has its own personnel policy, which increases productivity. In particular, the timely payment of basic salary, additional salary in the form of prizes for the production results and surcharges. The company also raises the level of skills of workers through training. It cooperates with various research institutes involved in training workers.

Section 5. The results and performance of the enterprise

5.1 Estimated Costs of production (services)

Regulations (Standard) 16 "Expenses", approved by the Ministry of Finance of Ukraine of 31.12.1999, № 318 and registered with the Ministry of Justice of Ukraine on 19.01.2000, № 27/4248, as amended, defines the methodological principles of formation of accounting information about the costs of the company and its disclosure in the financial statements. Thus, in accordance with paragraph 6. P (S) 16 "Expenses" costs of the reporting periodrecognized or decrease in assets or increase in liabilities, which leads to a decrease in equity companies (excluding capital reduction as a result of its withdrawal or allocation holders), provided that they can be reliably estimated. Elements of costs recognized set of economically homogeneous flows.

The object is the production cost, work, service or type of business, which requires the identification associated with their production (performance) funds. Not recognized as expenses:

- Payments under commission agency agreements and other similar agreements in favor of the principal, the principal, etc.;

- Preliminary (advance) payment for supplies, works pospuh;

- Repayment of loans received;

- Other assets decrease or increase in liabilities that do not meet the attributes listed in item 6 above-mentioned provisions (standard);

- Costs that appear decrease in equity in accordance with the regulations (standards).

In place of the production costs are grouped by shops, stations, services and other administrative departments separate productions. It should be recalled that, depending on the nature and purpose of executable processes production is divided into: primary, auxiliary and non-industrial economy. To the main production include shops, sites that are directly involved in the manufacture of products.

Auxiliary production is designed to serve basic production shops, works of repair of fixed assets, software tools, spare parts to repair equipment, various types of energy, transport and other services. It includes repair shops, experimental, energy, transportation and other departments. In nonindustrial sector include: nezavodscue transportation, utilities, cultural and service institutions, utility companies and other agricultural units, which are not involved in the production of marketable products.

All production costs included in the cost of certain products and services (including some products made for individual orders) or groups of similar products.

Depending on the type of expenditure classified by economic elements and items costing. Under the cost elements realize economically homogeneous types of costs. Costs for items costing - it costs for certain types of products, and the costs of basic and auxiliary production.

By means of the transfer cost on production costs podipyayutsya direct and indirect.

The direct costs include costs associated with the production of certain types of products (raw material, basic materials, semi-finished products, components, etc.) that can be directly included in their cost.

The indirect costs include costs associated with the production of several products (cost of maintenance and operation of equipment, overhead, general expenses) are included in the cost of using special methods. Indirect costs constitute complete article costing (ie include costs that include multiple elements), which differ in their functional role in the production process.

The degree of influence on the output level of expenditures are divided into semi-variable and semi-permanent.

By semi-variable costs include costs, the absolute value of which increases with the volume of output and decreases with its decrease. By semi-variable costs include expenses for raw materials, purchased components, semi-finished products, manufacturing, fuel and energy, labor workers engaged in the production of goods (works, services), with deductions for social events, as well as other expenses.

Conditionally fixed - it costs whose absolute value of the increase (decrease) in output does not change significantly. In conventionally fixed costs are associated with the maintenance and production activities upravpinnyam workshops, as well as costs of business needs.

For calendar period production costs are divided into current and disposable. Current (ie, permanent) - the usual costs or expenses which the frequency is less than a month. Disposable (ie once) - costs that occur periodically (frequency greater than a month) and are aimed at ensuring the production process for a long time. The role of costs when making economic calculations is as follows:

- Costs form a lower bound installed on manufactured products (goods and services) prices;

- Accounting of cost components makes it possible to identify the most important elements and after the techno-economic analysis of the impact of their reduction; - Cost analysis allows producers to compare their own costs of averages, as well as the cost of competing companies;

- The value of spending determines the level of profitability (profitability) of production (goods and services);

- Grouping costs calculation elements and calculating the cost of produced (sold) products (goods and services) is qualitatively summary measure of the effectiveness of the test.

Cost of products (works, services) - is expressed in cash operating costs on its production and sales. Production costs of forming production (factory) cost, and the cost of production and marketing - the full cost of industrial products. The list included the cost of operating expenses is defined in Article. 9 of the Law of Ukraine "On Corporate Income Tax".

The purpose of planning cost is economically sound determination of the expenditure required in the planning period for the production and marketing of each and all industrial products Enterprise that meets its quality. Calculations planned cost of certain products and commodity gross output used to determine the need for working capital, profit planning, determining the economic effectiveness of some organizational and technical measures and production in general, for in-plant planning, as well as pricing.

Planning production costs are part of planning the industrial enterprise and a system of technical and economic calculations that reflect the value (change in the) current costs or expenses; prevailing throughout the industrial cycle.

The purpose of keeping the cost of production is timely, complete and reliable estimates of the actual costs associated with the production and marketing of products, calculate the actual cost of individual species and all products, as well as control over the use of material, labor and financial resources. These cost accounting used for the evaluation and analysis of performance targets, determine the performance of departments and enterprises in general, the actual performance of organizational and technical measures for the development and improvement of production for economical and analytical calculations. In this connection it should provide a complete comparison of the planned and reported data on the composition and classification of costs, facilities and units costing, cost allocation methods for planned (reporting) period.

Cost of sales (services) consists of the production cost of goods (works, services), which was implemented during the reporting period, retained constant overhead cost and excessive production costs.

By the production cost of goods (works, services) includes:

- Direct material costs;

- Direct labor costs;

- Other direct costs;

- Variable and fixed overhead allocated overhead costs.

The structure of direct material costs include the cost of raw materials and basic materials, which form the basis of manufactured products, purchasing finished products and components, auxiliary and other materials that can be directly attributed to a particular item costs.

Direct material costs are reduced by the cost of return of waste generated in the production process.

The structure of direct labor costs include wages and benefits to workers engaged in the production of goods, works or services that can be directly attributed to a particular item costs.

The composition of other direct expenses include all other production costs that can be directly attributed to a particular item costs, including contributions to social activities, rent for land and property shares, depreciation, loss of marriage, which consist of the cost of completely rejects technological reasons products (products, components, semi-finished products), reduced to its fair value and the cost of correcting such technically unavoidable defects.

The structure overhead cost includes:

- Costs of production management (salaries of administrative staff shops, stations, etc.; deductions for social events and medical insurance system management workshops, stations, costs of official travel of staff departments, sections, etc.);

- Depreciation overhead (guild, district, linear) assignment;

- Amortization of intangible assets overhead (guild, district, linear) assignment;

- The cost of maintenance, operation and repair, insurance, operating lease assets and other noncurrent assets general-purpose;

- The cost of improving the technology and organization of production (wages and deductions for social activities of workers engaged in the improvement of technology and organization of production, improve product quality, increase its reliability, durability and other performance characteristics of the manufacturing process, the cost of materials, purchasing of components and semi-finished products , payment to, etc);

- The cost of heating, lighting, water supply, drainage and other maintenance of production facilities;

- The cost of maintenance of the production process (pay overhead personnel; deductions for social events, health insurance and workers' management of production staff, costs of technological control of production processes and the quality of products and services);

- Gain on health, safety and environmental protection;

- Other costs (in-plant transfer of materials, components, intermediate products, instruments from warehouses to shops and finished goods warehouses, lack of progress, lack and loss from damage to property in the shops, payment delays, etc.).

Total expenditures are divided into fixed and variable.

By variable overhead cost includes expenditures for maintenance and production management (shops, stations) that vary directly (or almost directly) in proportion to changes in activity. Variable overhead costs are allocated to each object using a cost allocation base (hours of work, wages, amount of activity, direct costs, etc.) based on the actual power of the reporting period.

By constant overhead cost includes the cost of maintenance and production management remain the same (or nearly the same) when the volume of activity. Fixed overhead costs are allocated to each object using a cost allocation base (hours of work, wages, amount of activity, direct costs, etc.) at normal capacity. Unallocated fixed overhead costs are included in cost of sales (services) in the period incurred. The total amount allocated and unallocated fixed overhead cost cannot exceed their actual value.

List and composition of variable and fixed overhead cost now established themselves.

Pursuant to paragraph 17 of P (S) 16 expenses related to operating activities are not included in cost of sales (goods and services).

They in turn are divided into:

- Administrative costs;

- Cost of sales;

- Other operating expenses.

The administrative costs include general running costs, focused on service and management, including:

- General corporate expenses (organizational costs, the costs of annual dues, entertainment expenses, etc.);

- Corporate travel and maintenance of enterprise management, and other general economic personnel;

- Costs for fixed assets, other tangible fixed assets general economic use (operating leases, property insurance, depreciation, repairs, heating, lighting, water supply, sanitation, health);

- Remuneration for professional services (legal, accounting, property valuation etc.);

- Communication costs (postage, tepohrafni, telephone, telex, fax, etc.);

- Amortization of intangible assets of general economic use;

- The cost of dispute resolution in the courts;

- Taxes, fees and other mandatory statutory charges (excluding taxes, fees and duties are included in the production cost of products and services);

- Charges for Cash service and other bank services;

- Expenses general economic purposes.

Selling expenses include the costs associated with the sale (sale) of products (goods and services), including:

- The cost of packaging materials for packing of finished goods in warehouses of finished products;

- The cost of repair of containers;

- Salaries and commissions to sellers, merchants and employees of departments that provide sales;

- The cost of advertising and market research (marketing);

- Costs of presale catalog;

- Travel expenses of employees engaged in sales;

- Costs for fixed assets, other tangible fixed assets associated with the sale of products, goods and services (operating leases, insurance, depreciation, repairs, heating, lighting, security):

- The cost of shipping, handling and insurance of finished products (goods), freight forwarding and other services related to the transportation of products (goods) in accordance with the terms of the contract (basis) of supply;

- The cost of warranty repairs and warranty service;

- The cost of insurance is designed to further the sale of finished products (goods), stored in the warehouse of the company;

- The cost of transporting finished products (goods) between the units (branches, representative offices) of the company;

- Other costs associated with the sale of products (goods, works, pospuh).

Other operating expenses included.

- The cost of research and development according to P (S) 8 "Intangible assets";

- Cost of foreign currency, which for accounting purposes is determined by conversion of foreign currency into the currency of Ukraine at the National Bank of Ukraine on the date of sale of foreign exchange, plus costs associated with the sale of foreign currency;

- Cost of inventory, which for accounting purposes is their book value and the costs associated with their implementation;

- The amount of bad debts and deductions to the allowance for doubtful debts;

- Losses from operating rate difference (ie foreign exchange for transactions, assets and liabilities related to operating activities of the enterprise);

- Impairment loss of inventories:

- Lack or loss from property damage:

- Recognized fines, penalties, penalty;

- The cost of maintenance of social and cultural purposes;

- Other operating expenses.

Classification of operating costs called economic elements is as follows:

- Material costs;

- Labor costs;

- Contributions for social events;

- Depreciation;

- Other operating expenses.

The structure element "material costs" include the cost incurred in the production (except products of own production):

- Raw and basic materials;

- Purchasing finished products and components;

- Fuel and energy;

- Building materials;

- Spare parts;

- Containers and packaging materials;

- Auxiliary and other materials.

Cost of return of waste generated in the production process is not included in the operating expenses "material costs".

The structure element "labor costs" includes wages and salaries by tariffs, premiums and incentives, financial assistance, compensation, vacation pay and other undeveloped time, other labor costs.

The structure element "Deductions for social events" included:

- Contributions to a pension;

- Social insurance;

- Premiums for unemployment;

- Deductions for private insurance company personnel;

- Contributions to other social events.

The composition of the item "Depreciation" includes the amount of accumulated depreciation of fixed assets, intangible assets and other non-current assets.

The composition of the item "Other operating expenses" includes operating expenses that are not included into the above elements, including travel expenses, for communication services' fees for cash management services, etc..

The financial costs include the costs of interest (for credits received by bonds issued by finance leases, etc.) and other business costs associated with the borrowing of capital.

Losses from equity is a loss from investments in associates, subsidiaries and joint ventures are accounted for using the equity method.

The composition of other expenses include costs incurred during the normal course of business (excluding financial costs), but not directly related to production and / or sale of products (goods and services). These costs include:

- Cost of financial investments (book value and costs associated with the sale of financial investments);

- Cost of fixed assets (net book value and the costs associated with the implementation of fixed assets);

- Cost of property complexes;

- Losses from non-operating exchange gains;

- The amount of reduction of fixed assets and financial investments;

- The cost of the elimination of non-current assets (disassembling, dismantling, etc.);

- Residual value of liquidated (decommissioned) fixed assets;

- Other expenses normal activities.

Extraordinary costs are included in the financial statements net of the amount by which reduced tax on profits from the enterprise as a result of losses from extraordinary events.

The production cost of production is reduced by the fair value of byproducts, implemented, and cost related products to assess its possible use, which is used in the enterprise.

List and composition of items costing production cost of goods (works, services), you set yourself now.

Classification of costs for elements used in determining the cost of production in the industry average, according to industry, individual companies regardless of the type of production, product range, production structure.

Table 5.1 - Analysis of the structure of costs and charges enterprise, thous.

Показники	За минулий рік	За звітний рік	Відхилення	Темп зростання
	сума	питома вага %	сума	питома вага %	сума	питома вага %
1. Податок на додану вартість	1285	15,11	1989	704	1,71	64,61
2. Акцизний збір	-	-	-	-	-	-	-
3. Інші відрахування з доходу	-	-	-	-	-	-	-
4. Собівартість реалізованої продукції	5544	65,18	8118	68,65	2574	3,47	68,29
5. Адміністративні витрати	858	10,09	1000	8,46	142	-1,63	85,80
6. Витрати на збут	-	-	-	-	-	-	-
7. Інші операційні витрати	772	9,08	242	2,05	-530	-7,03	319,01
8. Фінансові витрати	45	0,53	73	0,62	28	0,09	61,64
9. Втрати від участі в капіталі	-	-	-	-	-	-	-
10. Інші витрати	2	0,02	1	0,01	-1	-0,02	200,0
11. Податок на прибуток від звичайної діяльності	-	-	6	0,05	6	0,05	0
12. Надзвичайні відрахування	-	-	397	3,36	397	3,36	0
Усього витрат і відрахувань	8506	100	11826	100	3320		71,93

5.2 The formation and use of profits Enterprise

Table 5.2 - Analysis of the structure of business income, ths.

Показники	За минулий рік	За звітний рік	Відхилення	Темп зростання
	сума	питома вага %	сума	питома вага %	сума	питома вага %
1. Дохід (виручка) від реалізації продукції	9276	78,42	11932	86,08	2656	7,67	77,74
2. Операційні доходи	605	5,11	1204	8,69	599	3,57	50,25
3. Дохід від участі в капіталі	-	-	-	-	-	-	-
4. Інші фінансові доходи	17	0,14	-	0	-17	-0,14	-
5. Інші доходи від звичайної діяльності	1931	16,32	725	5,23	-1206	-11,09	266,34
6. Надзвичайні доходи	-	-	-	-	-	-	-
7. Усього доходів	11829	100	13861	100	2032		85,34

Table 5.3 - Analysis of company profits thousand UAH

Показники	За минулий рік	За звітний рік	Відхилення	Темп зростання
	сума	сума	від минулого року
Прибуток від реалізації продукції (валовий дохід)	2447	1825	-622	134,08
Прибуток від операційної діяльності	1422	1787	365	79,57
Прибуток від звичайної діяльності	3323	2432	-891	136,64
Усього прибутку до оподаткування	3323	2438	-885	23,8
Усього прибутку від звичайної діяльності	3323	2438	-885	23,8
Прибуток від надзвичайних подій	-	-	-	-
Податки на прибуток від надзвичайних подій	-	-	-	-
Чистий прибуток	3323	2035	-1288	163,29

Based on the characteristics of income and income vydokremyty main sources of formation profits. In this context, the overall shape of the profits and income should be allocated to species.

In accordance with the provisions of Accounting number 15 "Revenue" Gains, classified into the following groups:

a) Income (loss) from the sale of products (goods and services);

b) other operating income;

c) financial income;

d) other income.

e) extraordinary income.

Revenues related to the group, established by the Regulations (Standard) Accounting 3 "Income Statement".

5.3 Assessment of financial and economic condition of the enterprise

Modern business conditions require management decisions on the basis of their weighted evaluation.

It turns out one of the important characteristics of the financial condition of the company - its financial independence from external sources.

For this purpose the calculated ratio of financial independence "autonomy" (KAVT) as the ratio of total equity to total balance:

K bus. 2010. = 59146/106655 = 0.55

K bus. 2011. = 53200/99278 = 0.53

The total amount shall not exceed the amount of their funding sources, ie critical KAVT = 0.5. The higher the ratio, the better the financial position of the company.

To determine the financial stability coefficient calculated Financial Stability (CFS), which characterizes the ratio of own and borrowed funds:

K fc 2010. = 59146 / (0 +47509) = 1.2

K fc 2011. = 53200 / (0 +46078) = 1.2

Excess equity of borrowing indicates that the company has an adequate level of financial stability and relatively independent of external financial sources. Standard value CFS should be greater than 1, as in our case.

Importance in the analysis of sources of equity finance liveredzhu has index (Fl), which characterizes the dependence business from long-term liabilities and is defined as the ratio of long-term commitment to the sources of funds:

FL 2010. = 0/59146 = 0

FL 2011. = 0/53200 = 0

An important indicator of the Company's solvency ratio is a financial risk (Kfr). It is determined by dividing the amount of capital to capital companies:

By Fr. 2010. = (0 +47509) / 106655 = 0.44

By Fr. 2011. = (0 +46078) / 99278 = 0.46

In 2010, 0.44 currency units of funds accounts for each currency capital of the company, and in 2011 0.46.

An important indicator of liquidity is absolute liquidity ratio Kal, which characterizes the immediate readiness Enterprise eliminate short-term debt and is defined as the ratio of cash and short-term business investments to the amount of short-term (current) liabilities:

Cal 2010 = (4762 +0) / 47509 = 1.71

Cal 2011 = (4022 +0) / 46078 = 1.8

In 2010 and 2011 the value of Cal sufficient within 0.2 -: - 0.35, indicating that the external signs of solvency. Profitability of enterprises is characterized by the amount of income and the level of profitability. An essential element of the analysis is the study of the financial performance and trends of profit. unprofitable enterprise, we can conclude that there is no source of replenishment of own funds to conduct its normal business activities. Return - one of the main cost indicators of production efficiency, which characterizes the rate of return of assets and the extent of capital in the production process.

Odds of return - a system of indicators that characterize the company's ability to create the necessary profit in the process of business. Factors (indicators) profitability determine the overall effectiveness of used assets and invested capital. They can be calculated as coefficients and then presented as Tithe fraction or as indicators of profitability and then presented in the form of interest. Profitability index is calculated based on the balance (f.1) and report financial results (f.2)..The basis of calculation of the profitability may be assigned different values of company profits: gross (marginal) profit, operating profit, profit before interest and income taxes (EBIT), earnings before taxes on income (EBT), net profit. Often to calculate profitability ratios used net income or profit before interest and income taxes. Profitability Analysis carried out by calculating such basic indicators (ratios):

- Return on sales;

- Return on assets;

- Return on equity;

- Return on investment;

- Return activities;

- Profitability.

Return on sales is calculated as the ratio of net profit to net income from sales and characterizes the efficiency of enterprise sales.

Rpr.2010 = 3323/424037 = 7.8%

Rpr.2011 = 2035/368102 = 5.5%

Return on assets is calculated as the ratio of net profit to average assets and characterizes the efficiency of enterprise assets.

Rak.2010 = 3323/3258900 = 10%

Rak.2011 = 2035/3258900 = 6.2%

Return on equity is calculated as the ratio of net profit to the average cost of equity and efficiency characterizing the investment to Information Company.

Rv.k.2010 = 3323/61100 = 15.4%

Rv.k.2011 = 2035/59145 = 13.4

Product Profitability is calculated as the ratio of net income from the sale of goods (works, services) to the cost and characterizes the profitability of business enterprises from operating activities.

Pn 2010 = 424037/360452 = 11.7%

Pn 2011 = 368102/305428 = 12%

Conclusion: The navdenyh above calculations, we can conclude that the company is profitable, so competitive.

5.4 Analysis of the performance of the enterprise

Modern market economy require enterprises improve efficiency, competitiveness of products and services based on the introduction of scientific and technological progress, effective forms of management and production management, enhance entrepreneurship. In the market for economic development enterprises are forced to constantly monitor and improve the economic efficiency of their operations.

The term "effect" in Latin means "result." Thus, the category of "efficiency" can be interpreted as a "performance". Term effect is the result value, a consequence of a change in an object caused by the action of external or internal factors. If a mathematical analogy, the effect - a delta increment a variable or the difference of the previous and next values. Clearly, the value of this delta can be both positive and negative, or even zero. Similarly, the effect can be positive when changes are beneficial and negative when changes are destructive, or zero if no change. However, the last case, namely when the result is zero, can in certain circumstances be considered either a positive or negative effect and not separately considered. Thus, there is an objective change of a system (object) and its evaluation. This assessment can be quantitative and qualitative in nature.

Efficiency Enterprise is a comprehensive assessment of the outcomes of fixed and circulating capital, labor and financial resources, and intangible assets over time. General methodology for determining the effectiveness can be formalized by the following relation:

F = E / P,

where E - effect (results);

P - costs (resources).

F2010 = 1221/3418 = 35.7%

F2011 = 1324/3622 = 36.55%

Conclusion: The effectiveness of the enterprise in 2010 was lower than 2011r.Tse shows at improve the financial situation

5.5 Factors increasing the efficiency of the enterprise

The economic and social efficiency (activity) depends on many factors. Therefore, for practical solutions to problems of performance management becomes important classification factors of growth on certain grounds. Classification factors increase the efficiency (productivity) of industrial and economic systems and other activities appropriate to carry on three grounds:

1) the types of expenses and resources (sources increases);

2) areas for development and improvement of production (activity);

3) the place of the system of production management (activities).

Grouping factors at the first sign enables sufficiently clear definition of source efficiency: productivity growth and lower zarplatomistkosti products (living labor cost savings), reduced capital intensity of production and materials (cost savings materialized labor) and natural resources (social labor cost savings ). Active use of these sources of production efficiency (activity) involves complex activities that characterize the content of the main directions of development and improvement of industrial and commercial business entities (second classification feature).

Determining priorities are:

1) the acceleration of scientific-technical and organizational progress

(Increasing the technical and technological level of production, improve production structure, organizational management systems, forms and methods of activity, its planning and motivation);

2) improve the quality and competitiveness of products (services);

3) Comprehensive development and improvement of foreign business entities. Practically the most important factors to be considered classification performance of the place of management of the system (the third attribute grouping factors). Particularly important is vyokremlyuvannya internal (intra) and external (national economic) factors, as well as the division number of internal factors on the so-called hard and soft.

Classification of internal factors on the "hard" and "soft" is fairly conventional, but widely used in foreign practice management. Specific name of these groups of factors borrowed from computer terminology, according to which the computer itself is called "hard goods", and software - the "soft goods". By analogy "hard" factors are those that are physical parameters and measurable, and "soft" - those that they cannot physically feel, but they are essential for the economic management of labor collectives.

Possible directions of internal and external factors increase the efficiency of enterprises and organizations vary in degree of enterprises and organizations vary in degree of impact, degree of use and control. Therefore, practice management, for managers and related professionals (managers) of business or other activities important detalnee scope of knowledge, forms of control and use of the most significant internal and external factors of efficiency at different levels of management of labor collectives. One or the other entity can and must constantly monitor the use of internal factors through the development and consistent implementation of their own programs to improve performance and take into account the influence of external factors. In this regard, it is necessary to specify the areas of action and use of key internal and external factors increase the effectiveness of the entity.

1. Technology. Technological innovations, especially modern forms of automation and information technology, have a most significant impact on the dynamics and efficiency of production (services). According to the principle of chain reactions they cause substantial (often radical) changes in technical level and productivity of manufacturing equipment, methods and forms of organization of work processes, training and skills development, etc..

2. The equipment belongs to the leading place in the above production efficiency, as well as other business entities. Performance of existing equipment depends not only on its technological level, but also on the proper organization of repair and maintenance of optimum timing operation, shift work, download time etc..

3. Materials and energy positively affect the level of performance, if solved the problem of resource, reduce material consumption and energy products (services), rationalized inventory management of material resources and sources of supply.

4. Products. Themselves the products of labor, their quality and appearance (design) are also important factors in the effectiveness of the entity. Level latter is correlated with the useful value is the price the buyer is willing to pay for a product with appropriate quality.

However, to achieve high economic efficiency of the usefulness of the product just is not enough. The proposed enterprise (organization) to implement the products of labor have come on the market in the right place at the right time and well thought-price. In this regard, an activity must ensure that that there are no any organizational and economic barriers between the production of goods (services) and certain stages of marketing research.

5. Employees. The main source and determinant of growth performance are employees - executives, managers, professionals, workers. Business quality employees, improve productivity of their work is largely conditioned by compulsory motivational mechanism on the enterprise (organization), and maintaining enterprise (organization), maintaining a favorable social climate in the workplace.

6. Organization and systems. The unity of the labor collective, rational delegation of responsibility, appropriate control rules characterizing good organization of the enterprise (organization) that provides the necessary specialization and coordination of administrative processes, and consequently, a higher level of efficiency (productivity) of any complex industrial and economic system. In this latter to maintain high economic efficiency should be dynamic and flexible, periodically reformed to meet the new challenges arising from changes in the market situation.

7. Methods of work. With the prevalence of labor-intensive processes improved working methods are quite promising for increasing the efficiency of the enterprise (organization). Continuous improvement of work methods provides a systematic analysis of jobs and their qualification, skills development, synthesis and use of accumulated other firms (firms) positive experience.

8. Management style that combines professional competence, efficiency and high ethics of relationships between people, practically affects all areas of the enterprise (organization). It depends in any way be considered external factors increase the efficiency of the company (in the organization). Therefore, proper management style as part of modern management is an efficient factor in increasing the efficiency of any business, each business structure.

9. State economic and social policies significantly affect the efficiency of social production. Its main elements are: a) the practical activities of the authorities and b) various types of legislation (the Legislation) of) financial instruments (measures, incentives), d) economic rules and regulations (regulation of incomes and wages, controlling the level of prices, licensing of certain activities), and e) market, industrial and social infrastructure;

e) macroeconomic structural changes g) program of privatization of state enterprises (organizations) g) commercialization organizational structures nonproduction sphere.

10. Institutional mechanisms. To continuously improve the effectiveness of all entities in the state should establish appropriate organizational conditions that will ensure the continuing operation of the national, regional or sectoral levels of specific institutional arrangements - organizations (research and training centers, institutes, associations), their activities should focus on: 1) addressing the key problems of increasing the effectiveness of various industrial and economic systems and the economy as a whole, 2) the practical implementation of the strategy and tactics of the national economy at all levels of government.

11. Infrastructure. An important prerequisite for the growth performance of enterprises (organizations) have a sufficient level of development of a network of different institutions and market industrial and economic infrastructure. Today all business structures using the services of innovation funds and commercial banks, stock exchanges (Commodity, stock and labor) and other market infrastructure institutions.

Direct impact on the productivity of the enterprise produces proper development of industrial infrastructure (communications, specialized information systems, transportation, trade, etc.). Crucial to the effective development of all structural elements of the economy is the presence of a broad network of social infrastructure.

12. Structural changes in society also affect the performance at different levels of management. The most important are the structural changes in the economic and social issues. Chief among them occur in the following areas: a) technology, research and development, followed by revolutionary breakthroughs in many areas of knowledge (the proportion of domestic and imported technology), b) the composition and technical level of fixed assets (capital), c) the scale of production and activities (mainly deconcentration through the creation of small and medium enterprises and organizations), d) model of employment in various production and non-production areas, and e) the composition of staff by gender, education, training, etc..

Only skillful use of the system of these factors can provide sufficient growth performance. This binding regardless of external factors is not as stiff as internal factors.

Conclusions to Section 5

Efficiency of financial performance is reflected in the financial results achieved. To determine the financial results of the company for the period necessary to compare the earnings of the reporting period and the expenses incurred to obtain these revenues.

Revenues of the company - is to increase the economic benefits in the form of assets or income reduction commitments that lead to increased equity (excluding capital growth by contributions from owners). Losses company - monetary expression reduction or loss of economic benefits that lead to a decrease in equity . primary financial results is its profit, sometimes replacing the income. In addition to these absolute indicators to assess the financial condition of applying a number of relative parameters and coefficients.

Profit is the main financial source of enterprise development, scientific and technical improvements in its resource base and production of all forms of investment. It is a source of taxes. The company has formed four indicators of profit, which varies considerably in size, economic content and functional purpose.

Conclusion

Enterprise - an independent entity established by the competent authority or local government, or other entities to meet the social and personal needs through regular production, research, trade, and other economic activities in the manner prescribed by the Commercial Code of Ukraine and other laws.

The main factors of production efficiency - is raising its technical level, improving management, production and labor, changes in the volume and structure of production, improve the quality of natural resources and others.

Among the ways to improve the efficiency of the enterprise are two ways of raising the above indicators - institutional, technological and resource.

So in conclusion, summarized in this paper can reiterate some points.

Enterprises are the main element. Where is the market transformation of the economy. It is an industrial and technological, organizational and economic unity.

An important component of enterprise performance, and hence its significant reserve increase, is the organization of the production process. In the specific context of enterprise should analyze all aspects that determine the effectiveness of work - on the level of workplace individual worker or specialist to the level of the whole enterprise. For manufacturing firms, taking into account, of course, the specifics of their activities, special attention should be paid to the possibility of more efficient types of production (mass, large-scale).

For the analysis of the efficiency of the labor potential of the company, it is necessary to focus on the following aspects: loss of time, loss of working time due to staff turnover, the level of use of mechanization and automation of labor and computer equipment; analysis of incentives for employees, the definition of professional qualification structure of employees.

Usually, solving these problems requires a comprehensive program of development and economic restructuring. The main elements of this program should be good tax system to stimulate the development of enterprises. But we should not forget that such a process requires appropriate desire and political will of the heads of our state.

And yet, despite these and many other problems that hinder the development of Ukraine's economy, there are some positive changes as a result of which is the gradual adaptation of people to the market economy.

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