Information and analytical support for evaluating the performance of manufacturing company
Автор: Gusenov M.R.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 3 (58), 2019 года.
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The article is devoted to the development of information-analytical system to assess the effectiveness of the production company. The method of integrated assessment of efficiency of activity of the enterprise is used.
Information and analytical system, enterprise efficiency, decision support systems
Короткий адрес: https://sciup.org/140241760
IDR: 140241760
Текст научной статьи Information and analytical support for evaluating the performance of manufacturing company
The development of the digital economy and the strengthening of global competition requires the introduction of new information technologies in the management of the enterprise, the main task of which is to increase the efficiency of interaction of all links of significantly complicated production systems to achieve their goals. A necessary tool to support decision-making in such conditions, can be an information and analytical system for assessing the effectiveness of the enterprise processes, based on their integrated assessment.
We will consider a technique of estimation of efficiency of activity of the enterprise on the basis of algorithm of calculation of an integral evaluation of the effectiveness of S. E. Meteleva, V. V. Biryukov, O. V. Vlasenko for example, JSC "Dagdiesel" [2]. The application of this methodology, involves the use of factors that have the greatest impact on revenues of the enterprise, such as productivity, production cost 1 RUB., and the turnover of working capital. These indicators can be combined into a group of performance indicators.
The system of indicators to assess the effectiveness of the enterprise Shibina mA and Morozko N. I., adjusted for the system of generalizing indicators and divided into 3 indicators [4]. The system includes:
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а) The indicators of production efficiency:
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— labour productivity;
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— materialattach;
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— turnover of working capital.
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б) Financial condition indicators:
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— total solvency ratio;
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— factor is financial stability.
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в) Economic performance indicators:
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— return on equity;
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— return on assets;
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— profitability of sales.
A convenient tool for automating this process is the MS Excel package. It consists of a large database of mathematical and financial functions and a number of other tools that make it easy to automate the algorithm for calculating the integral estimate.
The algorithm for calculating the integrated assessment of the efficiency of the enterprise has three stages [3].
First of all, we will analyze the financial condition of JSC "Dagdiesel", having previously calculated the values of efficiency indicators presented in table1.
Table 1 - values of performance indicators
Name of indicator |
Reference value |
age |
||
2015 |
2016 |
2017 |
||
Labor productivity, rubles |
3500 |
226,93 |
1054,76 |
1201,13 |
Products for 1 RUB., RUB. |
2 |
1,06 |
1,18 |
1,21 |
Turnover of working capital, RUB. |
3 |
1,08 |
0,42 |
0,54 |
The total solvency |
1 |
1,09 |
1,12 |
1,38 |
The ratio of financial stability |
0,6 |
0,09 |
0,11 |
0,36 |
Return on equity, % |
36 |
2,20 |
21,90 |
9,10 |
Return on assets, % |
19 |
0,50 |
1,90 |
2,40 |
Profitability of sales, % |
9 |
2,50 |
5,50 |
6,10 |
Список литературы Information and analytical support for evaluating the performance of manufacturing company
- Mazurova I. I. analysis of the efficiency of the enterprise: textbook/I. I. Mazurova, N. P. Belozerova, T. M. Leonova, M. M. Podshivalova.-SPb.: Izd-vo Spbguef. -2013. -S. 5-8
- Meteleva S. E., Biryukova V. V., Vlasenko O. V. Integrated assessment of the dynamics of the economic potential of commercial and entrepreneurial structure and its use. -Omsk: publishing house "Heritage", Dialogue-Siberia, -2006. -№4.
- Official site of JSC "Zavod Dagdizel". -URL: http://dagdizel.ru (date accessed: 15.03.2019)
- Sybina M. A. evaluation of the effectiveness of the company//M. A. Sibina, N. And. Morozko]. 2015. No. 7. -URL: http://naukovedenie.ru (date accessed: 15.03.2019).