Improve the economic mechanism of effective employment

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

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

• 1.    The main directions of development and improvement of production, which include: the acceleration of scientific and technological progress, increasing the technical and economic level of production; improving the structure of production, the introduction of organizational management systems; improving the forms and methods of organizing production, planning, motivation, work, etc .;

• 2.    Sources of efficiency increase, the main of which are: reduction of labor, material, capital and capital intensity of production, rational use of natural resources, saving time and improving product quality;

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

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

• -    external - this is the improvement of the sectoral structure of industry and production, state economic and social policy, the formation of market relations and market infrastructure and other factors.

The most important factor in increasing the efficiency of social production, ensuring its high efficiency has been and remains scientific and technical progress. Until recently, NTP has evolved. The advantage was given to the improvement of existing technologies, partial modernization of machines and equipment. Such measures gave a definite but insignificant return. There were insufficient incentives to develop and implement measures for new equipment. In modern conditions of formation of market relations, revolutionary, qualitative changes are needed, the transition to fundamentally new technologies, to the next-generation technology - a radical re-equipment of all sectors of the national economy based on the latest achievements of science and technology. The most important areas of NTP:

• -    widespread adoption of advanced technologies

• -    production automation

• -    creation use of new types of materials

In the conditions of transition to a market economy, its initial stage, scientific and technical measures are very important. Collectives of enterprises, their managers focus on material incentives. Most after-tax profits go to the consumption fund. This situation is not normal. Obviously, with the development of market relations, enterprises will begin to pay due attention to the development of production for the future and will send the necessary funds to new equipment, production renewal, development and production of new products.

In addition, it is necessary to create organizational prerequisites, economic and social motivations for the creative work of scientists, designers, engineers, and workers. Radical transformations in engineering and technology, the mobilization of all, not only technical, but also organizational, economic and social factors will create the prerequisites for a significant increase in labor productivity. It is necessary to ensure the introduction of the latest technology and technology, to widely apply progressive forms of the scientific organization of labor in production, to improve its rationing, to achieve growth in the production culture, to strengthen order and discipline, and stability of labor collectives. Although, all of the above is extremely important and necessary for modern enterprises, but we must take into account the realities of today's life. Such measures will probably be introduced very soon and very few enterprises due to the current and recently aggravated economic and social crisis.

One of the important factors of intensification and increase of production efficiency is economy mode. Resource conservation should become a decisive source for meeting the growing need for fuel, energy, raw materials and materials.

Improving the efficiency of social production largely depends on the better use of fixed assets. It is necessary to use the created production potential more intensively, to achieve the rhythm of production, maximum equipment load, significantly increase the shift of its work and on this basis increase the output of products from each piece of equipment, per square meter of production area. The most important result of the organization of intensive use of production capacity is the acceleration of the growth rate of production without additional capital investments, the growth rate of capital productivity. The organization of efficient use of production capacity should be considered as an action aimed at accelerating the increase in output in relation to the cost of their growth.

An important place in improving the efficiency of production is occupied by organizational and economic factors, including management. Particularly, their role increases with the growth of social production and the increasing complexity of economic ties. First of all, this is the development and improvement of rational forms of organization of production - concentration, specialization, cooperation and combination. The production social infrastructure that has a significant impact on the level of production efficiency requires further development and improvement. In management, this is the improvement of the very forms and methods of management, planning, and economic incentives — the whole economic mechanism. In the same group of factors, the widespread use of diverse levers of economic calculation and material incentives, material liability and other selfsupporting economic incentives.

The basis for the development of the financial policy of an enterprise is the diagnosis of financial condition. When developing a financial policy, it should be borne in mind that decisions are taken in different directions. Therefore, when calculating and evaluating relevant indicators, a general orientation towards possible consequences is necessary.

It is necessary to constantly improve the qualifications of employees responsible for making management decisions in the field of financial planning, as well as in other areas of the enterprise. In this case, the main attention should be paid not so much to the methods of financial analysis, but to methods of analyzing its results and methods of working out a management decision.

Accounting policy. Development of accounting policies as a system of methods and methods of accounting is mandatory for all enterprises in accordance with the current Regulations on accounting and bookkeeping in the Russian Federation.

When developing accounting policies, enterprises choose such methods for calculating the cost of production (works, services) that give an idea of the cost structure, level of fixed and variable costs, share of commercial expenses, choice of base for the distribution of indirect costs between the calculation objects.

Credit policy. The core issue of credit policy is the determination of the need to attract borrowed funds. To make a decision on attracting such funds, they make up a plan for their return, calculate the interest rate and the amount of interest on each loan agreement. Then determine the sources of profit payment of the loan, taking into account the conditions of taxation of profits.

Attraction of borrowed capital may be advisable not only with a lack of equity capital, but also in the case of such an increase in the profitability of the latter, when the effect of investing funds may be significantly higher than the interest rate on the loan.

Management of working capital, receivables and payables and other shortterm financing. From the efficiency of working capital management directly depend on the profitability of production and the likelihood of insolvency of the enterprise. This is one of the difficult and everyday tasks of the financial service.

In order to survive the enterprise in the current situation, it is necessary to calculate every step on the market, constantly introduce innovations in personnel management and enterprise management. You must be able to reasonably risk and find the best way out of the most difficult situations. That is why the work of a qualified manager in an enterprise and its entire team is so important.

Effective management and high quality of the team can always take the company out of crisis. The whole mechanism of enterprise management should be concise and at the same time comprehensive; it must include a product range management system, an enterprise cost management system, a financial and tax planning system, a marketing system and much more. The more an enterprise uses such effective levers of control, the more viable it will be in the current difficult conditions, the greater its chances of success.

First of all, it is necessary to dwell on the technology of financial success of the enterprise. The social and material security of each of its employees depends on the economic efficiency of the company in which he works. Therefore, the question of how to improve the financial and economic condition of the company concerns not only managers and shareholders, but also all employees. "Most Russian enterprises are not investment-attractive today (about 40% of them are unprofitable, and about the same are in a very unstable financial condition)." The conditions put forward by investors are often simply unprofitable for the enterprise. For these reasons, there is almost no financial support for insolvent enterprises.

Probably, in the near future, insolvency will be the main reason for the sale of debtor companies. Therefore, we need a collective search for opportunities for internal reform and transformation of enterprises, which means the intensification of the use and development of our own potentials and, first of all, thanks to the improvement of the management system.