Economic efficiency indicators can be calculated in two ways: by dividing the effect (result) by the amount of resources or costs, or as the difference between the effect and the costs of obtaining it. To determine the economic efficiency of agricultural production, it is advisable to use a system of indicators. The need for its use is due to both the different nature of measuring the effect and different types of production resources, which differ in their economic nature and are not always comparable.

Considering that the economic efficiency of agricultural production is determined in some cases by comparing the effect and resources, and in others - the effect and costs, all indicators characterizing its level can be divided into two groups. One group of indicators characterizes the economic efficiency of using the resources used, the other - the consumed resources (current production costs).

Economic efficiency of business activities characterizes profitability, which represents an economic category that reflects the profitability of an enterprise or industry. It is measured by such indicators as gross and net income, marketing income, profit, level of profitability, cost recovery, profit margin.

Gross income(VD) is equal to the difference between the cost of gross output (GP) and material costs (MC):

VD = VP - MZ.

Net income(PP) is the difference between the cost of gross output and all costs of its production (PP):

BH = VP - PZ, or BH = VD - OT,

where OT is labor costs.

Marginal income(MD) is the difference between revenue from sales of products (B) and variable costs for the production of these products (PRZ):

MD = V-PRZ

Gross profit represents the total profit of the enterprise. Gross profit takes into account profit from all types of activities: from sales of products and services; from the sale of fixed assets and other property; non-operating income and expenses (income from leasing property; dividends; interest on shares and other securities owned by the enterprise; fines, penalties, penalties).

Profit from product sales(P) is calculated by subtracting from cash proceeds (B) the full (commercial) cost (PC):

Net profit enterprises are gross profit minus taxes not included in the cost of production.

However, the absolute amount of profit does not yet indicate production efficiency. The latter is characterized level of production profitability (Level), representing the percentage of profit received (P) to the total cost (PC):

Sales profitability level(UP) is determined by the ratio of profit to sales volume, which is calculated as the difference between revenue from sales of products and VAT and excise taxes (VR):

Level of profitability of all property (Ui)- this is the percentage ratio of profit to the average annual value of the enterprise’s property (In):

Cost recovery level(O z), which is the ratio of cash revenue (B) to commercial (full) cost (PC), expressed as a percentage:

An indicator of production profitability is also profit rate(N), which is understood as the percentage of profit to the average annual value of fixed (F o) and working capital (F about) assets:

It characterizes the amount of profit received per unit of production (fixed and working) assets.

General indicator economic efficiency of using all production resources is resource efficiency(P from) and resource intensity(Rem):

where VP is the cost of gross agricultural output, rub.; RP - value of resource potential, rub.

Resource potential An agricultural enterprise is a set of labor, natural and material resources, taking into account the quantity, quality, and internal structure of each of them. Calculation of resource potential is carried out by their summary assessment using a special methodology.

Production potential Agro-industrial complex enterprise is the objective ability of an enterprise to produce agricultural products, which depends on the quantity, quality and ratio of material, labor and natural resources, as well as on the level of their return, determined by the objective conditions in which the farm operates. The calculation of production potential consists of determining the potential volume of products that an enterprise can produce with given resources.

A general indicator of the efficiency of use of production resources can also be calculated using the following formula:

where VP 1 is the actual gross agricultural output obtained per 1 hectare of agricultural products, rub.; N - standard level of gross output, reflecting the production potential of an agricultural enterprise, rub. for 1 hectare. The standard level is calculated using a multiple regression equation, taking into account the provision of the economy with production resources.

Economic efficiency of using fixed and working capital characterize capital productivity, capital intensity, the level of profitability of fixed assets, their payback period, the turnover ratio of working capital, the utilization rate of funds in circulation, the duration of one turnover, the material intensity of products;

Land use efficiency- land yield, land intensity, output of agricultural products, gross and net income, profit from 1 hectare of farmland, volume of production of main types of products per unit of land area;

Efficiency in the use of labor resources- annual, daily and shift output, labor intensity of products.

Economic efficiency of production of certain types of products determined by comparing the effect obtained with the resources or costs of obtaining them. To characterize it, a system of indicators is used. To the main indicators economic efficiency of production of marketable crop products include the yield of agricultural crops, labor costs per 1 centner of products (labor intensity), the cost of 1 centner of products, profit from the sale of a specific type of product, profit per 1 hectare of crops, the level of profitability; non-commodity part of products (feed)- yield of forage crops, yield of feed units and digestible protein per 1 ha, cost of 1 c of feed in kind, 1 c of feed in kind and 1 c of digestible protein, labor costs for 1 c of feed in kind, 1 c of feed in kind and 1 c of digestible protein digestible protein.

Key indicators economic efficiency of livestock production are productivity: milk yield per cow, average daily increase in live weight of livestock and poultry, wool shearing per sheep, average annual egg production of laying hens, average weight of one head of sold livestock, litter yield per 100 queens; feed consumption per 1 centner of products, labor costs per 1 centner of products, cost of 1 centner of products, profit from sales of products, profit per 1 centner of products or head of livestock, level of profitability.

To determine economic efficiency of processing For agricultural products, indicators such as consumption of raw materials per unit of final product, yield of final product per unit of agricultural raw materials, costs per unit of product, cost per unit of product, profit from sales of products, and level of profitability are used. Cost-effective storage agricultural products are characterized by the following indicators: storage capacity utilization rate, product losses during storage, material and monetary costs for storing a unit of product, storage profit and profitability level.

The considered set of indicators allows us to comprehensively characterize the economic efficiency of the enterprise’s economic activities.

When assessing the economic efficiency of agricultural production, it is necessary to take into account the specifics of the industry. Production in agriculture, like no other area, is associated with the use of natural resources. Therefore, the determination of production efficiency must necessarily be linked to the preservation of the environment.

How to determine the main indicators of economic efficiency, which methods for calculating economic efficiency indicators to use - this is discussed in the article.

From the article you will learn:

How to determine economic efficiency indicators

The main indicators of economic efficiency of production are expressed through the corresponding criteria and indicators. Criteria are considered to be the defining characteristics and yardsticks for evaluation. In turn, the indicators determine 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 production industry in the corresponding segment.

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Indicators of economic efficiency are a generalized assessment of the quantitative characteristics of certain social phenomena or ongoing processes; such standards are subdivided when determining:

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

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

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

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

When determining indicators of economic efficiency of an enterprise, two main concepts are divided:

• resource;
• expensive.

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

Determination of the main indicators of economic efficiency using an example

The basic concepts for selecting indicators of economic efficiency of production are aimed at determining the purpose of functioning of the entire system under study. For example, if you need to establish basic standards and assess the comparative economic efficiency of livestock farming.

What methods of calculating indicators of economic efficiency of an enterprise should be used?

After determining all the systems, the main indicators of economic efficiency are working out the methods for their calculation. It is worth considering that the performance of different organizations is assessed using systems of absolute and relative standards.

Absolute criteria will help to 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 pure form.

Such criteria are more relevant to an arithmetic calculation rather than an economic one. Since the figures will be obtained in pure form without taking into account inflationary processes. At the same time, relative indicators will have certain advantages in terms of the fact that they are not subject to inflation.

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

The volumes of gross and commercial output differ. Indicators of economic efficiency of a certain project are taken into account in natural or cost forms. In particular, economic efficiency indicators include:

recoupment of basic costs is the ratio of the volume of gross output to the total costs of living and materialized labor, which is a general indicator;

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

profit is the realized part of income in its pure form and one of the most important or basic indicators of the economic efficiency of an enterprise. The concepts of costs incurred also imply various concepts of profit. In the field of economics, the term “profit” has a meaning that is different from that given to the definition in accounting calculations.

Economic profit is the difference between the company’s total income (for example, revenue) and the opportunity cost, that is, the opportunity cost of the resources used that were required to produce the relevant goods and services provided. If the main opportunity costs exceed total income, then all negative profits are attributed to the losses of the enterprise. Find out why the days of rigid planning and budgeting are passing. . 3 methods

Accounting profit always exceeds economic profit by the amount of implicit costs that are assessed 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 expenditure of the enterprise's own resources.

Accordingly, excess accounting profit can be classified as economic profit when compared with normal profit. It is necessary to take into account 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 broader areas of use.

What refers to indicators for assessing economic efficiency

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

As a result, certain goods that require external costs to produce or consume are overproduced. The production or consumption of goods, the release of which is accompanied by external effects, on the contrary, is produced too little. In this case, when assessing profitability, the need for government intervention arises. The appropriate measures taken by the state may vary. They establish an increased level of tax payment, as well as maximum permissible production standards. In another situation, it is rational to establish subsidies. Find out on your own. Correctly identify your competitors, outline how to obtain data and interpret it correctly

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

The main indicators of economic efficiency of the entire system include the profitability of capital investments. The general assessment system includes determining the amount of investment, rate of return, and payback periods. Calculations will help determine the rationality of investing in new projects. Options for all investment projects are being considered. From this number, the optimal option is selected, from which the appropriate level of profit can be obtained in the future. Find out how

Literature

1. Formation of a system of technical and economic indicators

Increasing production efficiency is the most important task, for the solution of which enterprises are developing a system of technical and economic measures.

Its successful solution largely depends on ensuring higher rates of production growth compared to the growth of capital investments; a steady reduction in the labor intensity of products, which determines the receipt of a significant share of the increase in production due to an increase in labor productivity; from saving material resources and maximizing the use of fixed production assets, systematically improving the quality of products.

The efficiency of production, presented in the form of a large system of elements that are in a complex relationship, can be considered as an assessment of the modes of functioning of these elements in the process of their interaction. On the other hand, efficiency can be expressed as a function whose arguments are the levels of technical and organizational elements of production.

The origins of the concept of “efficiency” and the need to manage it on the basis of assessment refer us to the relationship of the “Design” factor with other TOU factors. The essence of these relations is that the “Design” factor as an object of production imposes requirements for the need to spend resources on its production. The efficiency of production lies in the fact that it counteracts the requirements of the “Design”, trying to reduce costs or carry them out to the minimum required amount. In this case, the requirement of sufficient costs must be observed so as not to cause damage to the quality parameters of the final product. “Construction” as an object of production requires costs - production ensures their sufficiency. Thus, two opposites are revealed, and in their unity and struggle the source and driving force for the growth of production efficiency is revealed.

The extreme complexity of the structure and functions, the presence of many connections do not allow us to limit ourselves to one general (integral) economic indicator for assessing the efficiency of an enterprise's production activities. Therefore, the evaluation criterion of efficiency should be expressed by a system of indicators with the help of which it is possible to determine the state and trends in changes in production and optimize the plan for its development.

Indicators for planning and assessing the economic state of production must meet the following requirements: fully comply with the main goal and objectives of the national economy and a specific enterprise; accurately characterize and reflect the results, as well as objective economic processes in production; comply with the methods and techniques of planning and statistical accounting; give a comprehensive - quantitative and qualitative - assessment of the TOU of production.

Being the basis for constructing statistical accounting and analysis, effective technical and economic indicators of an enterprise's production activity (TEI) make it possible to obtain quantitative characteristics of phenomena and production processes in unity with their qualitative characteristics.

Since the elements of production, developing, change, the system of indicators that evaluate their activities is subject to change. Its relative stability does not exclude, but on the contrary, presupposes the need for a certain flexibility and mobility in content, form, composition and combination. This ensures that the system of indicators corresponds to the objective conditions of production development. The use in practice of only quantitative assessment indicators of economic efficiency, not supplemented by qualitative assessments, impoverishes the production management system, deprives it of flexibility and narrows the possibility of choosing options and development paths.

System of indicators for increasing economic efficiency of production
General indicators of increasing the economic efficiency of production	Indicators of increasing labor efficiency	Indicators of increasing the efficiency of using fixed assets, working capital and capital investments	Indicators of increasing the efficiency of use of material costs
Production growth rates: clean products; commercial (gross) output. Production of clean products for 1 UAH. costs. Relative savings: fixed production assets; standardized working capital; material costs (without depreciation); wage fund Overall profitability Costs per 1 UAH. commercial (gross) products at full cost	Labor productivity growth rates: for pure products, by commercial (gross) output Growth share by increasing labor productivity: clean products; commercial (gross) output Savings in living labor - annual employees (compared to the conditions of the base year)	Capital productivity - production per 1 UAH of the average annual cost of fixed production assets of net products; commercial (gross) output Working capital turnover - production per 1 UAH of the average annual cost of standardized working capital: for net production, for commercial (gross) production The ratio of the increase in net output (profit) to the capital investments that caused this increase Specific capital investments: per unit of introduced production capacity (for the most important types of products), for 1 UAH. increase in marketable (gross) output The payback period of capital investments is the ratio of capital investments to the amount of increase in profit received from these investments	Material costs (without depreciation) per 1 UAH. commercial (gross) output Material costs for the production of the most important types of products

Economic performance indicators are an economic interpretation of processes, phenomena, relationships that take place in production, which are established on the basis of the functional structure of production - its TOU. This means that each TOU factor reflects a specific production function. And an economic assessment of the level of performance of this function (as complete as possible) is carried out by each of the technical and economic indicators. So, for example, the labor productivity indicator covers the assessment of the level of production functioning for all TOU factors together and for each of them separately.

The TEP system was developed on the principle of selecting those indicators that reflect the level of development of an object - an enterprise - as a direct manufacturer of a product. The object of research - production - in this case was considered in its pure form, that is, without accompanying auxiliary production and economic services. Therefore, the economic assessment system did not include such indicators as profit growth and profitability, since they largely depend on product prices and the economic activities of the enterprise as a whole.

One of the conditions for the economic assessment system is the requirement that all indicators can be managed from within, that is, by the enterprise. In this case, indicators depending on the type of production, product range, raw material base, supplies, prices, etc. are excluded.

Based on the above, a unified approach to the selection of a system of indicators for the economic assessment of production efficiency has been developed and a list of restrictive conditions has been compiled, imposing which on the entire range of known indicators, the TEP system has been formed. This list includes the following conditions.

1. Compliance of technical and economic indicators with the main directions and plans for the development of the national economy, approved by higher authorities.

2. Compliance with the objective conditions for the development of production and the national economy as a whole.

3. Necessity and sufficiency of indicators to cover the assessment of the level of production efficiency

4. Subordination of assessment indicators to the goals of the functioning and development of production.

5. The ability to manage production development from the inside using indicators.

6. Completeness and comprehensiveness of the assessment of production factors.

7 Availability and efficiency of using TEP in analysis.

2. Methodology for assessing the technical and organizational level of production

The research apparatus used is one of the important points in the study of any problem.

When solving economic problems of both theoretical and applied nature, to obtain partial and intermediate results, various techniques and research methods are used, which together constitute the apparatus for assessing the TOU. These include the scoring method, ranking, expert assessment, probabilistic method of processing statistical material, etc.

Despite some differences in each specific case, when choosing one or another research method, the authors were mainly guided by three general starting points: the desire to give an economic interpretation of the phenomena observed in production, focus on available and tested methods and means of research, the acceptability of the method for research data.

When solving the problem of assessing TOU, the need arises for an economic assessment of the quantitative change in the material elements of production.

The task of assessing the production level is to compare the actual production level with the optimal one, to quantify the degree of lag in the development of its elements as the reason for the ineffective operation of a given enterprise.

Assessment of TOU is the basis for identifying areas and amounts of costs to improve production efficiency.

It should be noted that the assessment of the TOC of production is, to some extent, its express analysis and is carried out to quickly obtain results and their prompt use.

To assess the production specification it is necessary:

1) determine and justify the choice of technical and economic indicators, which together will form a system for assessing the efficiency of the enterprise;

System of indicators for increasing the economic efficiency of production:

1. General indicators of increasing the economic efficiency of production:

production growth rates (net and marketable products);

production of pure products for 1 UAH. costs;

relative savings of fixed production assets, standardized working capital, material costs, wage fund;

overall profitability;

costs per 1 UAH. commercial products at full cost.

2.Indicators of increasing the efficiency of labor use:

growth rates of labor productivity (for net and marketable products);

share of growth due to increased labor productivity;

saving of living labor - annual workers in comparison with the conditions of the base period.

3. Indicators of increasing the efficiency of using fixed assets, working capital and capital investments:

capital productivity;

turnover of working capital;

the ratio of the increase in net production (profit) to the capital investments that caused this increase;

specific capital investments (per unit of introduced production capacity and per 1 UAH of increase in marketable output;

payback period of capital investments (the ratio of capital investments to the amount of increase in profit received from these investments).

4. Indicators of efficiency of use of material costs:

material costs (without depreciation) for 1 UAH. commercial products;

material costs for the production of the most important types of products.

2) Determination of the optimal production specification.

The problem of finding the optimal values ​​of TOU indicators can be solved by finding maximum labor productivity P, capital productivity F, profit, profitability.

3) study of the relationship between the elements of the TOU, on the basis of which the apparatus for assessing the TOU is developed;

When solving economic problems of both theoretical and applied nature, to obtain partial and intermediate results, various techniques and research methods are used, which together constitute the apparatus for assessing the TOU. These include the point method, ranking, expert assessment, probabilistic method of processing statistical material, etc.

4) development of a methodology for assessing TOU;

Assessing the state of the production level consists of determining the differences between its actual level and the optimal level. By making such a comparison for each structural element of the entire TOU system, we get the opportunity to determine the criterion for the state of the production level

Kr = 1 - Kh.fact. \ Kh.opt.

where Kx.opt. and Kh.fact. - optimal and actual value of the characteristic indicator.

It is obvious that the complex criterion for the state of the general technical equipment of production is a set of certain related partial criteria Kp, calculated for each characteristic separately.

Comparison as a method for assessing the degree of lag in various areas of production development is carried out for each characteristic, while Kh.opt. is calculated in the same way as for the actual value of this characteristic:

Kh.opt. = ∑ Copt.pok. \n,

where n is the number of indicators that fully reveal the content of this characteristic.

The basis for determining the optimal values ​​of the numerical values ​​of indicators and characteristics was statistical research conducted at a number of factories of the USSR Ministry of Light and Food Engineering. In combination with expert and probabilistic methods, this made it possible to construct a scale of optimal values ​​of the structural elements of TOU for three types of production: single and small-scale, serial, large-scale and mass.

As a first approximation, numerical values ​​of optimal TOU indicators have been developed for machine-building enterprises in the industry of three types of serial production using expert estimates. Refined calculations of the optimal values ​​of TOU indicators were carried out using the linear programming method based on the construction of regression equations reflecting the relationship between level indicators and effective technical and economic indicators of production efficiency. From the latter, we selected for analysis indicators of labor productivity and capital productivity, reflecting, respectively, the costs of living and material labor.

The problem of finding the optimal values ​​of the TOU indicators can be solved by finding the maximum labor productivity (Y^ and capital productivity (Vl).

Numerical implementation of the described model can be carried out using the linear programming method. The most universal method for solving linear programming problems is the simplex method, which allows solving a system of interconnected linear equations and inequalities that act as constraints on the objective function. The optimized function is the model itself (labor productivity and capital productivity), and the limitations are deviations of TOU indicators from their average values ​​and inequalities that limit the area of ​​existence of unaccounted factors.

With the formulated restrictions, the task is reduced to finding the maximum of the objective function in the producer models.

Literature

1. Blank I.A. Profit management. – K.: Nika – Center, 2007. – 544 p.

2. Kabanov A.I. and others. Innovation process and efficiency of new technology in the coal industry. – Kyiv: Tekhnyka, 2007. – 225 p.

3. Mathematics in economics: Textbook. In 2 parts – Part 2 / A.S. Solodovnikov, V.A. Babaytsev, A.V. Brailov. - M.: Finance and Statistics, 2008. – 376 p.

4. Naumenko K.D. Analysis of production and economic activities of mining enterprises. Textbook for universities. - M.: Nedra, 2008. - 255 p.

5. National accounting standards // All about accounting. – 2009. - No. 37.

6. Petukhov R.M. Assessing the efficiency of industrial production: (Methods and indicators). – M.: Economics, 2007. – 95 p.

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

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

Production efficiency- a category that characterizes the impact and effectiveness of production. It does not indicate the rate of growth in production volumes, but rather the cost, the expenditure of resources, that this increase is achieved, that is, it indicates the quality of economic growth.

Production efficiency is one of the main characteristics of human economic activity. It is multidimensional and multi-level.

A distinction is made between the efficiency of the reproduction process as a whole and its individual phases: production, distribution, exchange and consumption. They highlight the efficiency of the entire economy of the country, its individual industries, enterprises, and the efficiency of the economic activity of an individual employee. Taking into account the intensive development of international integration processes, they determine the effectiveness of foreign economic relations and the world economy.

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

In economic theory and practice, a distinction is made between economic and social efficiency of production (Fig. 5.9).

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

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

However, this indicator is very generalized, since it characterizes the efficiency 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 (Rte. 5.10).

Thus, the level and dynamics of labor productivity are assessed using different indicators.

Labor productivity- this is the capacity of labor. 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 over 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 inverse to labor productivity, which determines the cost of living labor expended on the production of a unit of output.

Capital return- an indicator that characterizes the efficiency of use of fixed capital (implements of labor). 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 expenditure per unit of production.

Material efficiency characterizes the efficiency of using objects of labor, i.e. it shows how much production is produced from the spent material resources (raw materials, materials, fuel, etc.). It is calculated as the ratio of the cost of manufactured products to the cost of consumed material resources.

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

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

Eco-efficiency. Modern economic science 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 (£) using the following formula:

The indicated indicators of economic efficiency express only individual 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 used in the production process and the resulting amount of output (result of activity). More output obtained from a given amount of input indicates increased efficiency. Less output for a given amount of input indicates decreased efficiency.

These calculations of performance indicators are necessary to make certain optimal decisions.

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

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

In foreign scientific literature, the economic concept of “efficiency” is closely related to the alternative choice of resource use. In this approach, efficiency is viewed as the ratio of what an enterprise actually produces to what it could produce with existing resources, knowledge and capabilities. In this case, the alternative is the choice of different types of activities, and the basis for evaluating efficiency is a comparison of the profit received and lost. The latter personifies profitable activities that the enterprise had to abandon for various reasons. In this case, there may be two reasons for the ineffective activity of the enterprise. The first is unnecessary costs, including a large amount of waste, the second is an ineffective system of waste selection, when resources are incorrectly distributed between different types of activities.

Social efficiency social (national, domestic) production shows how much 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 provision of 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 cost value of a set of food products sufficient to ensure the normal functioning of the human body, maintaining his health, as well as the minimum set of non-food economic benefits necessary to satisfy the basic social and cultural needs of the individual.

The subsistence minimum is a social standard on the basis of which the minimum wage, minimum pension and other social benefits are determined.

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

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;
• - level of literacy of the population;
• - 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 a country's citizens with international standards.

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

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

production there is a close relationship. 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.

INDICATORS OF ECONOMIC EFFICIENCY OF PRODUCTION

Efficiency problem- this is always a problem of choice: what to produce, what types of products, how much resources to use for current and future consumption.

The level of efficiency influences economic growth, increasing the standard of living of the population, reducing inflation, improving working and leisure conditions. The concepts of “economic effect” and “economic efficiency” are closely related.

There is no process, machine, device that is so effective that it cannot be made ineffective (or so ineffective that it cannot be made effective) with a corresponding change in values. It all depends on what goal should be achieved as a result of production, economic or any other purposeful activity. Let us emphasize this feature of the category of efficiency - its evaluative nature. In the steam engine and diesel example, the rise in the value of oil relative to the value of coal can change things so that a coal-fired steam engine becomes more efficient than a diesel engine. Diesel will simply not be used because of its high cost.

Economic effect assumes a useful result expressed in a cost estimate (indicators: growth in labor productivity and reduction in labor intensity, reduction in material intensity and production costs, growth in profits and profitability), absolute value (rub./unit of time).

Economic efficiency of production - the quantitative relationship between two quantities - the results of economic activity and the costs incurred, a relative value.

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

Technological progress - a decisive factor in the rise of productive forces and the development of 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.

Economic indicators characterize the technical, organizational, natural conditions of production, social living conditions of production teams, and foreign economic relations of the enterprise. The degree of use depends on these conditions production resources : means of labor, objects of labor and labor itself. Production resources - these are material and financial assets accumulated over a number of years, funds (fixed assets and working capital), as well as potential human resources (labor resources) with quantitative and qualitative characteristics.

The intensity of use of production resources is manifested in such general indicators as labor productivity, capital productivity of fixed production assets, and material intensity of production.

The efficiency of use of production resources is manifested in three dimensions:

in the volume and quality of manufactured and sold products;

in the amount of resource costs for production, i.e. the cost of production;

in the amount of resources used, i.e., fixed and working capital advanced for economic activities.

Increasing production efficiency can be achieved both by saving current costs (consumed resources) and by better using existing capital and new investments in capital (used resources).

The most important economic result of the market activity of an enterprise is obtaining maximum profit on invested capital ( Ratio of profit and non-recurring costs).

A comparison of indicators of production volume and cost characterizes the amount of profit and profitability of products, as well as costs per 1 ruble. products. A comparison of indicators of production volume and the amount of advanced fixed production assets and working capital characterizes the reproduction and turnover of production assets, i.e., the capital productivity of fixed production assets and the turnover of working capital. The financial condition and solvency of the enterprise depend on the fulfillment of the profit plan and on the turnover of working capital. The obtained indicators together determine the level of profitability of economic activities.

The main general indicators of economic efficiency include the following:

national income (NI),

gross national product (GNP) per capita;

social labor productivity,

overall efficiency ratio,

costs per ruble of marketable products,

• profitability of production,

  product profitability.

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

labor intensity, material intensity, capital intensity, capital intensity.

Technical and economic aspects of efficiency characterize the development of the main factors of production and the effectiveness of their use. Social efficiency reflects the solution of specific social problems (for example, improving working conditions, environmental protection, etc.).

2. MAIN TYPES OF COSTS AND RESOURCES

Main types of costs and resources :

living labor costs (time worked, wages fund),

material costs (costs of raw materials, materials, fuel, energy),

production funds (OPF, working capital, circulation funds),

capital investments,

investments (costs for expanded reproduction of fixed assets and increase in working capital),

natural resources (land, mineral reserves, forests, water),

information resources (knowledge, research results, inventions),

All costs and resources are divided into current(production and distribution costs) - represent the constant material costs and labor costs necessary to produce products and services during the year and one-time(capital investments) are financial, material and technical means (investments) advanced for a number of years, necessary for the expanded reproduction of production assets and technical improvement of production.

Cost - these are the production resources consumed during the year in the form of labor and material costs. Reserves - unused opportunities to reduce current and advance costs of material, labor and financial resources at a given level of development of productive forces and production relations. There are two concepts of reserves: reserve stocks (for example, raw materials, supplies), the availability of which is necessary for the systematic continuous development of the economy; reserves as not yet used opportunities for production growth .

Elimination of all kinds of losses and irrational costs - This is one way to use reserves. Another way to accelerate scientific and technical progress as the main lever for increasing the intensification and efficiency of production.

Table 1. Classification of losses by type of resource.

Loss of material resources	Lost working time	Loss of equipment operating time
1.Losses of raw materials and materials as a result of the release of defective products. 2. Material losses due to a decrease in the quality of products 3. Excessive consumption of raw materials and materials as a result of a decrease in the quality of raw materials. 4.Loss of materials due to the fault of financially responsible persons 5. Excessive losses of commodity resources as a result of non-compliance with storage conditions	1. Downtime as a result of irregular supply of raw materials and supplies to the organization 2.Loss of time as a result of absenteeism and tardiness 3.Downtime as a result of unscheduled equipment repairs 4. Losses as a result of the distraction of workers to perform unskilled work.	1.Increasing the time for scheduled preventive maintenance 2. Loss of time as a result of placing equipment for unscheduled repairs due to a high wear rate. 3. Equipment downtime as a result of irregular supply of raw materials and materials 4.Loss of time as a result of low qualifications of personnel

3. CLASSIFICATION OF FACTORS AND RESERVES OF PRODUCTION EFFICIENCY

Factors – these are elements, reasons that affect a given indicator or a number of indicators (Fig. 2.).

Classification of factors: general , i.e. influencing a number of indicators; private , specific to this indicator; internal (divided into basic And not basic ); external .

Internal factors (determining the results of the enterprise):

1) related to the ability of the manager and his team to manage the enterprise; 2) related to the acceleration of scientific and technical progress; 3) related to improving the organization of production and labor ;4) related to the creation of a favorable socio-psychological climate in the team; 5) related to the quality and competitiveness of products; 6) related to depreciation and investment policies.

External factors : 1) associated with changes in domestic and global market conditions (manifested in changes in supply and demand; 2) related to changes in the political situation both within the country and on a more global scale; 3) related to inflationary processes; 4) related to the activities of the state.

The volume of products sold depends on the volume of products shipped and paid for, on changes in the balances of finished products in warehouses, the amount of work in progress, and therefore on the volume of gross output. Product output is largely determined production factors (the degree of use of fixed assets - means of labor, objects of labor and labor resources). Non-production factors (related to supply and sales) affect production volume indirectly, through production factors. The use of production resources is influenced by intensive and extensive factors that determine resource consumption rates. An elementary indicator of the use of labor resources is the average production rate. It is determined by the technical and energy equipment of labor, the qualifications of the worker, the level of specialization, cooperation, and the organization of production and labor.

3.1. EXTENSIVE AND INTENSIVE FACTORS OF PRODUCTION

The main classification criteria for searching for reserves are the factors and conditions of extensive (Fig. 3.) and intensive (Fig. 4.) production development.

Intensification is a process based on scientific and technical progress, the goal and result of which is to increase production efficiency and increase product output on this basis.

Factors extensive character are associated with the use of additional resources in production (material, labor, land, etc.) - due to an absolute increase in costs. Factors intensive type reserves associated with the most complete and rational use of the existing production potential are considered.

The difference between the concepts of “intensification” and “efficiency” is that the first of them is the cause, the second is the effect.

With the acceleration of scientific and technical progress, the role of factors of an extensive nature is weakening and the search for factors to intensify production is intensifying.

Indicators of extensive development are quantitative indicators of the use of resources: the number of employees, the amount of consumed items of labor, the amount of depreciation, the volume of fixed production assets and advanced working capital.

Indicators of development intensity – qualitative indicators of the use of resources, i.e. labor productivity (or labor intensity), material productivity (or material intensity), capital productivity (or capital intensity), the number of working capital turnovers (or the coefficient of fixation of working capital).

The organization of the production process requires the proportional availability and use of material (means of labor and objects of labor) and labor resources. The volume of production is limited by those factors or resources whose availability is minimal. Under the production potential of the enterprise refers to the maximum possible output of products (in terms of quality and quantity) under conditions of the most efficient use of all means of production and labor available to the enterprise. The total reserve for increasing production efficiency at enterprises is determined by the difference between production potential and the achieved level of output.

There are external and In-production reserves . Under external reserves refers to general national economic, as well as sectoral and regional reserves (concentration of capital investments in those sectors that provide the greatest economic effect or that ensure the acceleration of the pace of scientific and technical progress (machine tool building, instrument making, etc.). Based on the period of use, reserves are divided into current (implemented during a given year) and promising (which can be implemented in the longer term). According to the methods of identification, reserves are classified into obvious (elimination of obvious losses and overruns) and hidden , which can be identified through in-depth economic analysis.

The following reserves are distinguished:

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