Economic efficiency of making managerial decisions. Evaluation of the effectiveness of management and management decisions

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

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

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

The final financial and economic result of the implementation of management decisions is manifested in an increase in the income of a trade organization and in a decrease in its expenses.

Economic efficiency

Determination of the economic efficiency of management decisions, as a result of which execution increased, and, consequently, increased, can be carried out according to the following formula:

Ef \u003d P * T \u003d P * (Tf - Tpl),

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

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

Ef \u003d IO * Z \u003d IO * (Z 2 - Z 1),

ef— economic efficiency of this management measure (in thousand rubles);
AND ABOUT- the value of distribution costs attributable to 1 million rubles of commodity stocks (in thousand rubles);
3 - the size of the change (decrease) in commodity stocks (million, rubles);
3 1 - the value of commodity stocks before the implementation of the management decision (measure) (million rubles);
3 2 - the value of stocks of goods after the implementation of this management decision.

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

Ef \u003d Io * Ob \u003d Io (Ob f - O pl),

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

Methods of analysis of management decisions

Let us consider the procedure for applying the main methods and techniques of analysis in assessing the effectiveness of making and executing managerial decisions.

Comparison method makes it possible to evaluate the activities of the organization, identify deviations in the actual values of indicators from the base values, establish the causes of these deviations and find reserves for further improvement of the organization's activities.

Index Method used in the analysis of complex phenomena, the individual elements of which cannot be measured. As relative indicators necessary to assess the degree of implementation of planned targets, as well as to determine various phenomena and processes.

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

balance method is to compare interrelated indicators of the organization's performance to identify the influence of individual factors, as well as to search for reserves to improve the organization's performance. At the same time, the relationship between individual indicators is expressed in the form of equality of the results obtained as a result of certain comparisons.

elimination method, which is a generalization of the methods of index, balance and chain substitutions, makes it possible to highlight the influence of a single factor on the generalizing indicator of the organization's performance, based on the assumption that the other factors acted under otherwise equal conditions, i.e. as planned according to plan.

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

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

The most important feature of the functional cost analysis is to establish the appropriateness of the list of functions that the designed object must perform in certain specific conditions, or to check the need for the functions of an existing object.

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

With the help of economic and mathematical methods of analysis, the following tasks can be solved:

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

Let's summarize this chapter. The effectiveness of the functioning of the organization to a very large extent depends on the quality of management decisions. This determines the importance of mastering all responsible employees of the administrative apparatus, and above all, the heads of organizations, with theoretical knowledge and practical skills in the development and implementation of optimal management decisions.

Development and adoption of a management decision is usually the choice of one of several alternatives. The need to make managerial decisions is determined by the conscious and purposeful nature of human activity. This need arises at all stages of the management process and is part of any management function.

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

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

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

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

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

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

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

Thus, we can talk about organizational, economic and other efficiency.

One kind of efficiency can change at the expense of another. Thus, by reducing economic efficiency, it is possible to increase social efficiency. If we put economic efficiency in the first place and do not pay attention to organizational efficiency, then everything information processes may slow down and this, of course, will affect the economic efficiency itself. Recall the dinosaur principle: "By the time the decision made in the dinosaur's head for the tail reaches him, it may no longer be necessary or there will be no tail."

The effectiveness of the company as a whole consists of the effectiveness of SD, product efficiency, the company's ability to produce it, a high image among suppliers, contractors and customers.

The effectiveness of a management decision is:

the level of achievement of the planned result per cost unit by implementing a management decision;

resource effectiveness obtained as a result of the development or implementation of a management decision in an organization. Resources can be finances, materials, personnel health, labor organization, etc.

By analogy with the classification of the overall efficiency and effectiveness of SD is divided into organizational, economic, social, technological, psychological, legal, environmental, ethical and political.

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

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

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

Technological efficiency of SD- the fact of achieving certain results (sectoral, national or world technological level of production), planned in the business plan, in a shorter time or at lower financial costs.

Psychological effectiveness of SD- the fact of achieving psychological goals for more workers or the public in a shorter time, with fewer workers or at lower financial costs. Psychological goals realize the following human needs: love, family, free time.

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

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

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

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

The effectiveness of SD is divided according to the levels of its development, coverage of people and companies. They single out the effectiveness of SD at the level of production and management of a company, a group of companies, an industry, a region, a country.

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

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

activities of the company as a whole;

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

activities of the company in a particular market;

management, maintenance and production activities;

direct production;

production of certain types of products (services, information and knowledge);

use of material and intellectual resources;

It is also the company's overall performance indicator.

Methods for assessing economic efficiency

management decisions

When considering economic efficiency, it is methodologically difficult to reliably determine the market value of the surplus product obtained as a result of the implementation of a specific management decision. A management decision implemented in the form of information is not directly expressed in the material form of a product, service or knowledge, but creates conditions for them. A positive economic effect from a management decision is savings, a negative one is a loss. To assess the economic efficiency, apply:

indirect matching method various options;

method of determination by final results;

method of determination by direct results of activity.

1. indirect method involves comparing different cost analysis options and the market value of a management decision for the same type of object, developed and implemented in approximately the same conditions. Before a specific implementation, a management decision goes through many levels of management and production, so it is necessary to separate the influence of a subjective factor that slows down or accelerates this process.

This method allows you to use the market value of manufactured products instead of the market value of a management decision. So, when implementing two options for a management decision, the relative economic efficiency for the first decision can be determined from the following relationship:

where E E– economic efficiency of the management decision;

P 1T- profit received for the sale of goods in the first version of the management decision;

P 2T- profit received for the sale of goods in the second version of the management decision;

W 1T- the cost of production of goods in the first version of the management decision;

W 2T- the cost of production of goods in the second variant of the management decision.

Thus, if the manager only maintains production at the same level with his decisions, then the economic efficiency of managerial decisions will be equal to zero, while other types of efficiency may be significant, for example, organizational, social.

2. Method of determination by final results is based on the calculation of the efficiency of production as a whole and the allocation of a fixed, statistically justified, share of the managerial decision in the efficiency of production:

, (2)

where P- profit received from the sale of goods;

03 - total costs;

To= 20 ÷ 30% - share of management decision.

3. Method of determination by direct results of activity is based on assessing the direct effect of a management decision in achieving goals, implementing functions, methods, etc. The main parameters in assessing economic efficiency are standards (temporary, resource, financial, etc.). The economic efficiency of a management decision is determined from the ratio:

, (3)

where C i- standard for the use (waste) of the resource i for the development and implementation of management decisions;

P i- actual use (costs) i resource for the development and implementation of management decisions.

When calculating by this method, it is necessary to determine the value of economic efficiency for several resources (t) and then by resource priority ( P i) find the average value of economic efficiency:

. (4)

Let us consider several examples of evaluations of the economic efficiency of managerial decisions.

Example 1: The Mary company manufactures and sells bakery products and other products. The head of the company implemented management decisions to change functional duties and reduced one employee. Other employees for performing additional functions have increased material remuneration. As a result of improving functional responsibilities and better job personnel:

the cost of production decreased by 1%;

the price of products decreased by 0.5%;

the total realized price increased by 5% due to the increase in sales volume.

Table 1 - General data

It is required to evaluate the economic efficiency of the management decision. We calculate the economic efficiency of the management decision by the following methods:

1. The method of comparing the final results.

Substituting the values into formula (1) we get:

2. Method of final results.

Substituting the values into formula (2) we obtain:

Comparing the results, we see a slight discrepancy. However, this difference is acceptable in economic and managerial calculations.

Example 2. An enterprise manufactures office equipment. Sales of products are decreasing, so the head of the marketing department made a management decision to expand the form of payment for products in the form of leasing. Products began to leave the enterprise faster than the financial filling of the current account. After a year of work, this system had to be abandoned. And then the head of the enterprise decided to create a permanent and temporary part of the working staff. The permanent part of the staff works independently, and the temporary part - depending on the number of orders.

Table 2 - General data

It is required to evaluate the economic efficiency of two management decisions. We calculate the economic efficiency of the management decision by the following methods:

1. The method of comparing different options.

Let's calculate the economic efficiency of the second solution relative to the first, substituting the data into formula (1):

This is a good relative result.

Similarly, we calculate the economic efficiency of the first solution relative to the second.

Efficiency of management decisions and its components. Organizational effectiveness of SD. Social efficiency of SD. Economic efficiency of SD. Comparative economic analysis and guidelines for evaluating the effectiveness of management decisions. Methods for calculating the economic efficiency of the preparation and implementation of SD: an indirect method of comparing various options, an assessment method based on final results, an assessment method based on direct results of activities.

General information

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

Rice. 7.2.Main types of functional efficiency

One kind of efficiency can change at the expense of another. Thus, by reducing economic efficiency, it is possible to increase social efficiency. If economic efficiency is put in the first place and no attention is paid to organizational efficiency, then all information processes can slow down and this, of course, will affect the economic efficiency itself. Recall the principle of the dinosaur: "Until the decision made in the head of the dinosaur for the tail reaches him, it may already be unnecessary or there will be no tail."

The effectiveness of the company as a whole consists of the effectiveness of SD, product efficiency, the company's ability to produce it, a high image among suppliers, contractors and customers.

SD efficiency

SD efficiency - this is the resource effectiveness obtained as a result of the development or implementation of a management decision in an organization. Resources can be finances, materials, personnel health, labor organization, etc.

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

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

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

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

Technological efficiency of SD - the fact of achieving certain results (sectoral, national or world technological level of production) planned in the business plan in a shorter time or at lower financial costs.

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

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

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

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

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

 activities of the company as a whole;

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

 activities of the company in a particular market;

 management, service and production activities;

 direct production;

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

 use of material and intellectual resources;

 public relations companies,

as well as the overall performance indicator adopted by the company.

Methods for assessing the economic efficiency of SD

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

 indirect method of comparing different options;

 by final results;

 by direct results of activity.

indirect method involves an analysis of the market value

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

This method allows using the market value of manufactured products instead of the market value of SD. So, when implementing two SD options, the relative economic efficiency for the first solution can be determined from the following relationship:

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

where P 1t - profit received for the sale of goods in the first variant of SD; P 2t - profit received for the sale of goods in the second variant of SD; W lm - costs for the production of goods in the first variant of SD; W 2m - costs for the production of goods in the second variant of SD.

So, if the manager only maintains production at the same level by his decisions, then the economic efficiency of SD will be equal to zero, while other types of efficiency may be significant, for example, organizational, social.

Method of determination by final results based on the calculation of the efficiency of production as a whole and the allocation of a fixed (statistically justified) part ( To):

E uh = (P K)/OZ,

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

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

E uh = C i /P i  100%,

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

When calculating E uh using this method, it is necessary to determine the value E uh across multiple resources t) and then by resource priority ( P i) find the mean E uh .

E e =
m.

Examples of assessments of the economic efficiency of SD

_______________________________________________________________

EXAMPLE 1

The company "Hot bread" produces and sells bakery products and other products. The head of the company implemented SD to change functional responsibilities and laid off one employee. Other employees for performing additional functions have increased material remuneration. As a result of the improvement of functional responsibilities and better work of the staff, the cost of production decreased by 1%, the price of products decreased by 0.5%, but the total selling price increased by 5% due to the increase in sales. General data are given in the table:

It is required to evaluate the economic efficiency of SD. Let us calculate the economic efficiency of SD by two methods: by comparing the final results and by the final results. According to the method of comparing the final results:

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

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

(K = 20  30%):

E e \u003d (0.668 / 2.054)  0.25  100%.

As a result E uh = 8.1%. A little more than the previous result. However, this difference is acceptable in economic and managerial calculations.

EXAMPLE 2

The local excavator plant produces tracked earthmoving machines. The sale of cars is decreasing, which does not correspond to the capabilities of the plant. The head of the marketing department accepted the SD on expanding the form of payment for products in the form of leasing, the plant itself acted as the lessor. Cars began to leave the factory faster than the financial filling of the current account. After a year of work, this system had to be abandoned. And then the chief engineer of the plant decided to create a permanent and temporary part of the working staff. The permanent part of the staff works independently, and the temporary part - depending on the number of orders. General data for calculations are given in the table:

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

Let us calculate the economic efficiency of SD by two methods: by comparing the final results and by the final results.

According to the method of comparing the final results:

BUT. Let us calculate the economic efficiency of the second solution relative to the first one.

E e \u003d (1.514 / 6.537 + 0.183 / 8.234)  100%.

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

B. Let us calculate the economic efficiency of the first solution relative to the second one.

E e \u003d (0.183 / 8.234 - 1.514 / 6.537)  100%.

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

By end results method(K = 20  30%):

BUT. For the first solution:

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

As a result E uh = 0,56%.

B. For the second solution:

E uh = (1,514 / 6,537)  0,25  100%.

As a result E uh = 5,7%.

Compared to the previous evaluation method, the results are significantly different. And this is not surprising, since the first method was based on one of the solutions, and the second did not depend on other solutions. In this example, it is more correct to use the end results method.

EXAMPLE 3

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

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

E e 1 \u003d 200 / 220  100% \u003d 90.9%;

E e 2 \u003d 16 / 13  100% \u003d 123%;

E e 3 \u003d 9/8  100% \u003d 112.5%.

The overall economic efficiency will be:

E e \u003d (90.9  1.2 + 123  1 + 112.5  1.1) / 3 \u003d 118.6%.

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

Ministry of Education and Science

State educational institution higher professional education

"Nizhny Novgorod State University of Architecture and Civil Engineering"

Institute of Economics, Management and Law

Department of Management and Marketing

abstract

By discipline: Management decisions

On the topic: "Evaluation of the effectiveness of management decisions"

Completed by: student of group MN-13

Skvortsova N.A.

Checked: Ph.D. associate professor Lopatkina T.N.

Introduction

Management decisions are one of the most important processes. The success of the business largely depends on its effectiveness. Only a professional manager owns the technologies for developing, adopting, and implementing managerial decisions, without which effective management of an organization in a difficult economic environment is almost impossible. Every manager knows that before starting any business, it is necessary to determine the goal of their actions: strategic (for the long term) and tactical (for a specific action).

Goals should be specific and measurable, i.e. for each goal there should be a criterion that would allow assessing the degree of its achievement. If there is no such criterion, then it is impossible to implement one of the main management functions - control. And in this sense, the goal, the degree of achievement of which can be quantified, is always better than the goal, formulated only verbally.

No less important professional quality manager - the ability to foresee. He who cannot foresee cannot manage.

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

It is the results of the evaluation of the effectiveness and control of management decisions that are the basis for the leaders of the organization to correct the decisions made earlier, if the deviations in the course of the implementation of the decisions made earlier are significant.

Only correctly assessing possible losses and gains, developing a program of action to prevent possible negative consequences to make effective management decisions.

1. Decisions as a tool for changing the functioning and development of enterprises

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

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

As a rule, major changes are caused by decisions to improve organizational structures management. It is associated with the redistribution of powers, responsibilities, changes in coordination and integration processes. The strategy of change also applies to people, assuming a modification of the capabilities, attitudes, behavior of staff, motivation, leadership, the formation of a workforce, and the implementation of a certain social policy.

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

Majority foreign companies(in particular, in the USA) are of the opinion that moderate changes should be carried out annually, and radical changes once every four to five years. At the same time, it must be remembered that a violation of the usual mode of operation for a certain time can negatively affect the results of activities. Therefore, some kind of compensatory measures should be envisaged, aimed at smoothing the process of reorganization in the firm. It should also be borne in mind that an enterprise is (as has been repeatedly noted) an organizational socio-economic system. Changes in its individual elements inevitably entail changes in others.

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

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

In the course of implementing changes, as in any work, it is advisable to adhere to certain principles:

1. Carry out changes in accordance with the developed strategy for their implementation;

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

3. Take into account the influence of the human factor, the likely resistance of some part of the staff to the upcoming changes. It is necessary to oppose this group of supporters of change, to carry out appropriate work on the reorientation of the “conservatives”, to involve external consultants, if this is required by the circumstances;

4. Conduct a partnership policy with the company's employees based on awareness, encouragement of initiative and creativity, formation favorable climate, effective "commands" healthy spirit competitiveness, suppression of manifestations of bureaucracy;

Management specialist Larry Grainer proposed a model for successful management organizational changes which includes a number of steps.

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

Stage II. Mediation and redirection of attention. When an idea of change arises, it becomes necessary to use intermediary services, consultants.

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

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

Stage V. Experiments and discovery. Management rarely takes the risk of making major changes all at once. By experimenting and identifying negative consequences, it becomes possible to correct actions in time and get the most efficiency from changes.

Competent development of a solution for carrying out changes in the enterprise is the key to the effective functioning and development of firms in the present and future.

2. The concept of efficiency and its main indicators

AT economics efficiency is understood as the ratio between the results of financial and economic activities, which are usually characterized by profit, and the costs that caused this profit.

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

The choice of specific methods, procedures and mathematical apparatus for evaluating efficiency is determined by the complexity and nature of the object of evaluation. Thus, the evaluation of the effectiveness of simple objects, for example, placement Money on a deposit account is determined by the ratio of the amount received in the form of interest on the deposit and the amount of the deposit.

When evaluating the effectiveness of complex objects, they are conditionally differentiated into simpler components. Based on the calculated private estimates of the effectiveness of individual elements of the object, it is possible to develop a generalized assessment of efficiency, taking into account various factors. This raises the problem of determining the contribution of each of the elements to the overall performance assessment. It is resolved by assigning to each of the private estimates of the effectiveness of the corresponding mathematical weight, which can be determined based on the determination of the importance of the corresponding element in the technology. production process, their ranking based on the results of a survey of specialists, based on the share of this element in the total cost of the object or in the total cost, etc.

Of particular interest is the use of expert methods for evaluating efficiency. They can be applied both in the presence of a certain statistical base production and economic activities of the company, and at the newly created enterprise. In the first case, the task of experts is reduced to determining the significance of private performance assessments, in the second case, to developing an agreed opinion on the possible efficiency of the enterprise in a new business area.

3. Efficiency of decisions

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

In this regard, leading domestic and foreign economists point out that one of the most important reasons for such discrepancies is the differences in the efficiency of enterprise management or, in other words, in the effectiveness of management decisions developed and implemented by managers.

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

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

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

When evaluating the effectiveness of management decisions, it is necessary to provide a synthesis of economic and social aspects of management. In accordance with this, a system of performance evaluation criteria should also be developed.

As performance criteria, indicators such as an increase in profits, production and sales volumes, a change in the payback period of investments, an increase in the turnover of working capital, an increase in economic profitability, a reduction in the cost of maintaining the administrative apparatus, etc. can be used.

Ultimately, almost all of them lead to an increase in the profit of the enterprise. The quantitative changes resulting from the implementation of a management decision are called the economic effect.

As a basis for determining economic effect the planned values of indicators of financial and economic activity at an existing enterprise or similar enterprises for newly created firms are accepted.

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

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

The composition of qualitative indicators of the effectiveness of the development of management decisions can include:

1. Timeliness of submission of the draft decision,

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

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

4. Costs associated with the development of draft decisions,

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

6. Use of external consultants during the development of solutions,

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

Quantifying the effectiveness of management decisions is largely difficult due to specific features managerial work, which consists in the fact that:

1. Managerial work, including the development and decision-making, mostly creative, is difficult to standardize and account for;

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

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

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

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

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

4. Principles for evaluating the effectiveness of the development of a management decision

It is advisable to single out some principles for evaluating managerial decisions. These include:

1. The complexity of assessing the effectiveness of management decisions;

2. Objectivity in the assessment of management decisions;

3. Mandatory assessment of the effectiveness of management decisions;

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

5. Comparability of indicators for evaluating various management decisions;

6. Taking into account the individual characteristics of the enterprise, the managerial situation when building a model for evaluating the effectiveness of a managerial decision.

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

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

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

5. Methods for evaluating effectiveness

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

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

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

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

3. methods for choosing the effects of the implementation of management decisions;

4. methods for determining the values of the criteria;

5. methods for calculating effects.

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

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

2. methods of calculation in the process of performing the assessment;

3. methods of descriptions in the evaluation process.

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

According to the accuracy of the results achieved in the evaluation process, exact and approximate methods are distinguished.

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

When possible, the methods can be divided into complex and simple.

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

The specialists included in the assessment team should be professionals in their field, have the appropriate education and work experience in this area. With constant work as part of a group, specialists not only hone their existing knowledge and skills, replenish their practical experience, but also master new methods for evaluating efficiency. According to the functional nature of the stages of the performance evaluation process and the content of the methods used at these stages, it can be concluded that the group of evaluation specialists should be comprehensive. This corresponds to the complex nature of the object of assessment.

The following composition of the assessment team seems appropriate:

1. economists familiar with economic and mathematical methods,

2. jurists,

3. psychologists,

4. sociologists,

5. Specialists in general theory organization and management of production,

6. specialists in system analysis methodology,

7. mathematics,

8. programmers.

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

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

1. where the assessment is made;

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

3. What technical and software tools are used to evaluate the effectiveness.

6. Methods for assessing the effectiveness of enterprise management

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

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

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

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

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

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

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

In this case, the final assessment of management efficiency can be presented as a weighted arithmetic value from private estimates of the effectiveness of individual technological stages of enterprise management.

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

Thus, the task of evaluating the effectiveness of enterprise management is reduced to calculating partial estimates of the effectiveness of technological stages of management and developing their mathematical weights.

The main problem of calculating partial performance evaluations is the development of adequate criteria. The most acceptable form of presentation of private assessments is the coefficient representation method.

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

For the stage of making and implementing decisions, such a criterion can be the coefficient of fulfillment of the goals set on the basis of the adopted and implemented decision. For a more accurate assessment, various corrections can be introduced, taking into account, for example, the number of corrective actions in the process of implementing the original solution.

It is advisable to build the calculation of the efficiency assessment of information support for management activities on the basis of two indicators: the economic effect of information and the cost of its acquisition.

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

Conclusion

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

1. development and goal setting;

2. study of the problem based on the information received;

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

4. discussion with specialists of various options for solving the problem (task);

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

6. concretization of the decision for its executors.

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

Management decisions can be justified, made on the basis of economic analysis and multivariate calculation, and intuitive, which, although saving time, but contains the possibility of errors and uncertainty.

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

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

List of used literature

1. Zakharchenko V.I. Planning at the enterprise. - Odessa, 1999. - 70 p.

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

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

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

5. Meskon M.Kh., Albert M., Hedouri F. Fundamentals of management.–M: Delo LTD, 1994.–720p.

6. Planning the activities of the enterprise. Ed. doctor of economic sciences prof. Taburchak P.P.–St. Petersburg: Chemistry.–1997.–363p.

7. Fatkhutdinov R.A. Development of a management decision: A textbook for universities. - CJSC "Business School" Intel-Synthesis ", 1998.-272 p.

8. Economic efficiency of managerial and economic decisions. Handbook.-M.: Knowledge, 1984.-240 p.

Management decision-making is the main instrument of management influence, because it is in the development of decisions, their adoption, implementation and control that the activity of the entire management apparatus lies.

Management decisions are made in almost all types of activities of the organization, so we can talk about various types of effectiveness of management decisions:

1. Organizational efficiency of management decisions is the result of achieving organizational goals through less effort, fewer employees or less time.

The expression of organizational effectiveness (organizational result) of a management decision can be:

- for a person - changing work functions, improving working conditions, compliance with safety regulations, etc.;

− for the company - optimization of the organizational structure, redistribution of work functions, improvement of the system of incentives and remuneration, reduction in the number of personnel, etc.

As a result, a new department, an incentive system, a group of successful production or management organizers, new rules and instructions, etc. can be created.

2. The economic efficiency of management decisions is the ratio of the cost of the surplus product obtained through the implementation of a specific management decision and the costs of its preparation and implementation. The surplus product can be presented in the form of profit, cost reduction, obtaining loans. Economic efficiency is associated with the implementation of all the needs of a person and a company.

3. The social efficiency of management decisions is seen as the result of achieving social goals for a larger number of employees and the company, in a shorter time, by a smaller number of employees. This efficiency can be expressed as follows:

- for a person - the opportunity to participate in creative work, the possibility of communication, self-expression and self-manifestation;

- for the company - the degree of satisfaction of the demand of the population (consumers, customers) for goods and services, reducing staff turnover, ensuring stability, developing organizational culture.

The result can be a good socio-psychological climate in the units, mutual assistance, positive informal relationships.

4. Technological efficiency of management decisions is the result of achieving the industry, national or world technical and technological level of production in a shorter time or at lower financial costs. The expression for this efficiency can be:

- for a person - a decrease in labor intensity, monotony, labor intensity, an increase in its intellectual content;

- for the company - the introduction of modern high-performance equipment and technology, increasing labor productivity, the quality of goods and services.

As a result, modern methods of creative work can be introduced, the competitiveness of products, and the professionalism of personnel can be increased.

5. The legal effectiveness of management decisions is assessed by the degree to which the legal goals of the organization and personnel are achieved in a shorter time, with fewer employees or at lower financial costs. Efficiency is expressed in the following factors:

- for a person - ensuring security, organization and order, legal protection from administrative arbitrariness;

− for the company - ensuring the legality, safety and stability of work, positive results in relations with government agencies and partners.

The result can be work in the legal field, reduction of penalties for legal violations, etc.

6. The environmental performance of management decisions is the result of achieving the environmental goals of the organization and staff in a shorter time, with fewer employees or at lower financial costs. It is expressed as follows:

− for a person – ensuring safety, health protection, sanitary norms working conditions (noise, vibration, radioactivity);

− for the company – reduction of harmful impacts on the environment, improvement of environmental safety of products.

The result can be the production of environmentally friendly products, human-friendly working conditions, environmentally friendly production.