How many percent should be economic efficiency. Economic efficiency. What is the essence of the calculation of economic efficiency

Uncontrolled generosity in granting discounts to buyers implies the lack of profit, and excessive caution - especially on the eve of the upcoming holidays - threatens to pour into the loss of customers. How to find and calculate cost-effective discount size?

Principles of application of discounts

Before switching to the immediate description of the types of discounts and their economic assessment, it should be discharged on the principles of their application, the implementation of which should ensure the effectiveness of the entire discount system.

First, the application of the discount system should lead to a positive economic effect. That is, discounts should not be perceived as an inevitable evil that companies have to put up. On the contrary, they should serve at least preserving the level of profitability, and better - its increase.

Secondly, the discount provided should cause real interest from the buyer and the desire to fulfill the agreed conditions.

Thirdly, the discount system should be simple and understandable to customers and employees of the company. The presence in one system at the same time large number of different types of discounts can create confusion and misunderstanding from the buyer and to significantly make it difficult to work.

Main types of discounts

1. Progressive discounts for large purchases

This is the most common type of discounts. The company establishes their progressive scale, depending on the volume of the batch of goods or the volume of procurement for a certain period. However, in most cases, such systems are compiled intuitively and very often not effective.

To calculate the discount scale, the principle is not to reduce the level of profit - profits at a price with a discount and a new sales volume should be no less than with the initial values \u200b\u200bof the price and level of sales.

Given this principle, you can withdraw the formula for calculating discounts,

where the current margin is a revenue minus variable costs for the manufacturing enterprise or the cost of purchases for trading companies. If the trading company has a large value of its own variable costs, then they should also be added to the cost of purchasing;
The desired growth margin is an indicator of the desired margin growth in relation to the current level.

As can be seen from the formula, the integrated data (margin and percentage of margin) for the product category are used to calculate discounts. At the same time, in the most product category itself, a large number of product items with different prices, units of measurement and sales volumes can be contained.

The use of source data in the category of products makes the formula easily applicable in practice, as the discount scale has to be developed entirely for categories of goods, and not for individual positions.

There are two options for the application of the formula:

1) if the client requests an additional discount, then the company must decide which oncoming conditions to propose in order to at least keep the level of profit;
2) Development of a general discount scale for all customers for a specific product category.

Example 1.

The client asks an extra discount

Suppose the client will purchase a certain category of goods in the amount of 40,000 rubles each month, taking into account the 5% discount discount provided by the Client. That is, according to the price list, such a party costs 40,816 rubles (40,000 rubles / (1 - 2% / 100%)). The average trade markup for this product category is 25%. Thus, the purchasing price of the goods in question is equal to 32,653 rubles (40,816 rubles / (1 + 25% / 100%)), and the current margin of 7347 rubles (40,000 - 32,653).

So the client asks large discount. For example, 4% or 7%. What counterclaims should offer a company in order to preserve the level of profit? Suppose, for a discount level of 7% and more company has established the desired growth of margin in 1000 rubles compared with the previous level of 7347 rubles. Calculate on the above formula required sales in monetary terms for each level of discount (see Table 1).

Table 1. Calculation of the required sales

Example 2.

Development of a general discount scale

To do this, you need to do the following calculations:

1) determine the initial sales of sales from which discounts begin (for example, 75,000 rubles);
2) establish an acceptable amount of margin for each level of the discount that the company would like to get;
3) sales volumes for each discount level can be rounded up to the nearest round;
4) Be sure to check how attractive for customers such a discount scale.

For an option, when the trading margin is 20%, we obtain the following table (see Table 2).

Table 2. Calculation of discounts

2. Contract Discounts

This discount group should motivate the client to fulfill such contract conditions that are beneficial for the company. Contract discounts may be due to the period of payment, a certain type of payment or currency, the purchase of a certain commercial line and so on.

To establish conditions for the period of payment, the payment currency and by type of payment tools, the bank percentage, the costs of conversion and banking services, and for ruler and fortification - freeze costs current means And other benefits from a comprehensive order.

Thus, the company establishes such conditions for the client, the execution of which is interesting for the client and profitable for the company. Conversely, it is possible to establish surcharges on the conditions that are disadvantaged to the company.

Example 3.

Discount due

An example of establishing conditions for the period of payment can be the following scheme. Exists basic price Goods when paying for the fact of delivery. It is possible to provide a delay to the client for 30 days or get a prepayment from the client for 30 days. If the company favorably motivate the client to pay it before, you can install a discount in prepayment and, on the contrary, the markup is delayed.

The comparison rate is a bank percentage. Take for example 18% per annum or 1.5% per month. Thus, the company can establish conditions a little better than banking rate (for example, a 2% discount with a prepayment and an outcome of 2% at a delay of payment) In order for the client to be interested in paying the goods earlier.

Example 4.

Discount due to currency calculations

Customers of the company engaged in self-spare parts for foreign cars were able to pay for goods different species cash currency (rubles, dollars and euros). But with the current payment system, dollars was in excess, rubles were not enough, and the euro at that time had not yet received sufficient distribution.

Then it was compiled and analyzed "Currency Flow Map" - that is, it was rated, in which volume the company receives different currency And in what volume there is a need to spend, taking into account all the conditions for conversion and cost banking services. After which the conditions for receiving the currency and the inner course were neatly changed to the side more favorable conditions From the point of view of the company.

Example 5.

Discount due to a complex of conditions

Often, you can meet the "Retro bonus" scheme (payment of the amount of discounts at the end of the month when performing a number of conditions). The total amount of the discount is made of a set of conditions, the execution of which is needed by the company. For example:

• for the execution of the planned volume - 3%;
• for timely payment - 3%;
• for the selected ruler - 2%.

Thus, when performing all conditions, the client receives a total discount of 8%.

However, such a scheme does not always work. Sometimes customers (especially small) say: "You give me 3% now and I don't need anymore." It is important not to forget the principle of attractiveness discounts for the client and track what really causes interest.

The next important point of the contract is the terms of delivery of goods. The company may provide additional actions to stimulate customers to the fulfillment of conditions beneficial for it. For example, if there is a permanent fleet, the seller must try to deliver the goods by own vehicles (within the loading standards vehicle), because simple cars can somehow affect financial results. And the stable loading of the fleet can benefit both direct economic and indirect (in the form of convenience for customers).

Extra charge additional services Delivery can be justified by the fact that its sum is somewhat less than the cost of an alternative delivery service when using a hired transport client.

On the contrary, if the client has its own transport, he has the right to demand a discount. But in this case, the seller can set a slightly smaller discount than its own shipping costs.

3. Seasonal (festive) discounts for the redistribution of demand

The use of seasonal discounts allows you to redistribute demand in time - to ensure uniform loading and reduce the cumulative demand in peak periods.

Seasonality demand is a common situation in the conditions of limited production capacity of the company, when it cannot provide all applications during the peak period, and during the recession period is forced to idle. In this case, the discounts are designed to redistribute the demand in time and stimulate buyers to acquire a product before the occurrence of the season and respectively reduce the demand during peak periods.

Glossary

Switching costs are the costs that will have to incur to the buyer when switching to a new product or a new seller. Costs can be both monetary (loss of discounts) and psychological (habit, convenience for the buyer) .- Note. author.

Seasonal oscillations can be both for a long time (for example, in the summer months or New Year's holidays), and in short periods - week and day. Then peaks can be weekends and evening hours. Therefore, in some supermarkets provide discounts to pensioners when they are purchasing up to 12 hours. The economic criterion for the effectiveness of such discounts can be the assessment of the benefits from the redistribution of demand and lost profits in the selection of peak demand.

If the company is purposefully prepared for an increase in purchasing activity, sometimes festive discounts are applied, the main purpose of which is the revival of trade and the involvement of the client in its own store during the pre-predicted increase in purchasing activity.

4. Seasonal discounts for the liquidation of goods

Another type of seasonal discounts are discounts to get rid of the goods, the main task of which is to stimulate demand to eliminate residues. If the company failed to sell all the products that have seasonal demand during the peak period of sales, then it has two possibilities: to keep these balances until the next season or provide discounts for possible elimination of residues. Therefore, an economic assessment for calculating such discounts is to assess the cost of storage of products. It should be considered as direct costs (mainly the use of occupied space) and indirect (risks of physical and moral aging of the goods, loss of the commodity species, etc.). Thus, if the cost of storing the goods is high, and the calculated discount is really able to attract a sufficient number of buyers, the use of this type of discounts is advisable.

Prevention of adverse tax consequences

When applying discounts, it is necessary to take into account the provisions of Article 40 Tax Code The Russian Federation, in which the principles of determining the price of goods, works, services are established. By general rule For tax purposes, the price of goods, works or services specified by the parties of the transaction is accepted, and, not yet proven, it is assumed that this price corresponds to the level of market prices. But it should be remembered that when the price is deviated by more than 20% in the direction of increasing or downwards from the price level applied by the taxpayer according to identical (homogeneous) goods within a short period of time, tax authorities Can check the correctness of the use of prices for transactions (sub. 4 p. 2 of Art. 40 of the Tax Code of the Russian Federation). When detection, they are entitled to detach tax and penalties.

Therefore, if maximum size Discounts are 20% of the level of the usual price (if prices are held at the level of the average), then the tax authorities do not arise a reason to fall asleep to the seller. If more than 20% are supposed to be discounts, then such actions must be explained by the fact that discounts are due to the marketing policy of the taxpayer organization. Or seasonal and other oscillations of demand. These factors tax authorities are required to consider when calculating the market price. These and other circumstances listed in paragraph 3 of Article 40 of the Tax Code of the Russian Federation, the taxpayer has the right to refer to protecting his interests.

However, such actions must be confirmed by the relevant documents. IN obligatory they must be fixed in special internal documents. This may be an order or order of the head of the organization. In addition, an indication of the formation of a transaction price, taking into account discounts in the framework of marketing policies, it can also be reflected in the text of the contract for the sale of goods implemented with a discount, in the payment for the payment of goods. This is proof that the price of goods is not understated due to other reasons.

5. Attracting new customers and hold old

The main task of discount systems aimed at attracting new buyers is to form in a certain period of time such conditions that would ensure interest and encouraged the buyer to refer to this seller. Moreover, to achieve such a result, it is not necessary to reduce the price of all goods. It is enough to reduce it only into several so-called products - "Indicators", the prices for which the buyer remembers and for which it judges about the price level of the entire company.

Products "Indicators" should take a small volume in the total mass of the goods sold, since the decline in the price of most of the range or on the "main" product can lead to significant economic losses. Such goods may be no more than 3-5 in each product category, and it is for them that the buyer should know the price level. The coverage of losses from lower prices for some products should be carried out at the expense of the additional implementation of other goods that the price may be too high.

After the company managed to attract new buyers, the next task is to hold them - the formation of such conditions under which the client who has made the first purchase will be interested in acquiring the goods from this seller and in the future. At the same time, the ideal option can be considered a situation at which each subsequent purchase will increasingly increase this interest. This task is quite successful can be solved using a system of accumulative discounts: they should be substantial for the buyer and must exceed the cost of switching when contacting it to another company.

6. Dealer discounts

A separate category of discounts are discounts for dealers, distributors, wholesalers, firms that participate in the distribution system of the company-seller's products. A gross economic evaluation for dealer discounts can be a discount value, approximately equal to the cost of product distribution services (or it is slightly less costs for organizing its own advance channel).

So, if you competently develop and calculate the system of discounts, they will be economically beneficial for both the company itself and for the buyer. Moreover, the effect that the discount produces is measured not only by economic benefits. The company providing a discount to its customers demonstrates care, respect and increased interest in them, which most often provokes their loyalty to the company. And the buyer's loyalty costs more money.

) Let it be 150 thousand rubles. The resulting income for the same month will be 250 thousand rubles. Then the economic effect of furniture production in January will be 250 - 150 \u003d 100 thousand rubles.

The product in value terms exceeds costs - such an economic effect is called profit.

Let now on a small family-run enterprise wanted to produce, except for racks, built-in wardrobes. For this, the company needs to purchase (250 thousand rubles), to purchase materials (100 thousand) and hire another (30 thousand rubles. / Month), respectively, the amount of expenses in the first month of implementation () will be 150 + 250 +100 + 30 \u003d 530 thousand rubles. According to the results of sales, taking into account the new products, the amount increased by 70 thousand rubles. and amounted to 250 +70 \u003d 320 thousand rubles. Consequently, the economic effect of activities for February a month amounted to 320 - 530 \u003d (-) 210 thousand rubles. Costs exceeded costs, such an economic effect is called a loss.

The next month (March), the cost of carrying out work was, taking into account the maintenance new technique (30 thousand), additional materials (100 thousand) and salaries with a new employee (30 thousand) 150 + 100 + 30 + 30 \u003d 310 thousand rubles.

Given the expansion of the range of sales, the income amounted to 410 thousand rubles. Thus, the economic efficiency of March amounted to 410 - 310 \u003d 100 thousand rubles (again profit).

Suppose now that by the end of the calendar year there is no new implementation and extensions of production. Calculate the income and expenses of the enterprise for the year.

Costs: 150 + 530 + 310 + 310 * 9 \u003d 3.78 million RUB.

Annual economic effect is calculated by the formula:

Eg \u003d dg - (NKE * RG), where

EG - Annual Economic Effect

DG - revenues for the year

RG - spending per year

NKE is a regulatory efficiency coefficient (value, equal relation to cap. Investments, it is established for a specific area of \u200b\u200bactivity; It is usually 0.1-0.2, which corresponds to the payback periods of the cap. Supplements of 5-10 years).
For our family enterprise, the NCE will be 0.12, then the annual economic effect will be: 4.3 - (0.12 * 3.78) \u003d 3.85 million rubles, that is this company Extremely profitable.

Sources:

• annual economic effect

Definition of economic effect Shows how profitable to carry out this or that activity. Indicators are measured as a result of the difference in revenues from the activities of the enterprise and the costs spent on its implementation. Detection of economic effect Important with implementation investment project.

Instruction

Choose a convenient financial method for calculating the economic effect: NPV (Net Present Value) - Limited (Other Name - Pure Based Income), IRR (INTERNAL RATE OF RETURN) - Rentality rate, Payback Period - payback period of invested funds in the project.

The formula for calculating NPV is shown below: NPV \u003d NCF1 / (1 + RE) + ... + NCFI / (1 + Re) i, where
NCF (or FCF - FREE CASH FLOW) - Clean cash flow on the i-volume of the scheduling;
Re - discount rate.
NPV and reduced income, i.e. Income from the project shown on this moment time, not for future. If the NPV indicator is greater than zero, then the cash will necessarily appear as a result of the project implementation. Thus, NPV shows the feasibility of doing this or that activity. If NPV is less than zero, forget about this project, it will not bring profit.

The internal norm (rate) of profitability (return on investment) (IRR) is an absolute value in from NPV. The IRR value is an indicator of the discount rate, in which the NPV indicator is zero. Therefore, determine the internal rate of profitability at the rate bank interestAt which this project will not receive any damages. To understand the dependence of the NPV value from the IRR build the graph. The figure shows, with a low discount rate, an enterprise, with an increase in IRR, the company's profit decreases.

Resect the payback period invested money PO (PayBack Period). Analyze your project for annual investments. The maximum payback period can be installed by the enterprise itself, the main thing is to determine whether all the money spent will be able to return on time. Holding out one of these three indicators, you will not be able to fully determine the economic effect of the project, and only when comparing all the indicators, it is realistic to obtain a final conclusion on profits, profitability and the payback period of the project.

note

Consider that when calculating the NPV is not at all taken into account the risks, so when comparing multiple projects with the help of NPV, you need to count the risks and make adjustments in order to determine from all the projects of interest that the most desired budget.

Helpful advice

Often, financiers and economists are engaged in savings. But this topic is relevant for simple consumers. All, probably, heard the promotion "Savings - the same profit." Indeed, because if you spend on the purchase of something smaller amount of money, they will "hang" a plus on the balance sheet.

Economic efficiency refers to the overall performance of activities that is expressed end product in relation to consumed resources. In fact, it is the result of the functioning of a certain economic model (an example is the national economy).

The main criterion on a global scale it is necessary to consider the level of satisfaction of the needs of the final consumer, that is, society as a whole.

General indicators of economic efficiency

To them, in particular, counted:

• national income;
• GNP, based on one citizen;
• the level of productivity of socially useful labor;
• efficiency;
• cost per unit of sales;
• profitability;
• profitability of the production process;
• payback.

In addition to talking about economic efficiency We should not forget about:

• laboriousness;
• capital intensity;
• material consumption;
• fondainness.

IN technical Plan The level of development of production and the effectiveness of its operation is also taken into account.

Calculation of economic efficiency achieved during activities

An example of this kind of events is the introduction of innovative production processes. The calculation is based on separate calculations. IN this case The costs of work, which were carried out using new solutions without them are compared.

As a rule, the main indicator of the economic efficiency of such actions is considered to increase productivity.

Another example of effectiveness of events is the secondary use of wastewater. A comparative assessment is used here. As the main criteria are:

• calculation of the minimum costs of protection of water resources;
• proper satisfaction of the needs of enterprises in water.

Events aimed at studying demand as a result lead to an increase in industry efficiency. This is achieved by reducing the cost of accessing products that are not demanded by the consumer.

When the economic efficiency of the introduction of new types of building materials is calculated, the main aspect is taken into account - reducing the time required for the construction of the entire building or completion a certain step work.

In addition, it takes note:

• reduction of labor costs;
• reduction of the cost of work;
• price of building materials;
• operating costs for equipment.

Meanwhile, the effect of such activities should be measured in the money equivalent. General rule Here this is a reduction production expenses Guarantees profits growth.

Sometimes an increase in economic efficiency contributes to measures aimed at improving product quality. An example is the oil refining industry. The production of fuel or lubricating oils of the highest grade is associated with increasing retail cost and, therefore, leads to an increase in profitability.

Thus, the most accurate characteristics of the effectiveness of measures are obtained when comparing the cost of manufactured products or works before performing certain actions and after them.

Calculation of project efficiency

According to statistics, in the United States for eight projects implying the introduction of innovative technologies, six as a result are unprofitable, and one can go to zero. Nevertheless, the company continues to invest tremendous funds in innovation. It happens for one simple reason - in case of success, the profit is able to overlap all the costs and much to exceed them.

In order to more clearly understand how it is necessary to evaluate this or that project, we use an example of a very real undertaking.

The company "X" decided to build a contemporary metallurgical plant specializing in the processing of one rare-earth resource. For the work of the enterprise, it was assumed to use just developed equipment, thanks to which the costs declined as a whole to a third.

How was such effectiveness achieved? A new technological solution made it possible to completely avoid evaporation of valuable metal during smelting. In this case, the furnaces were allowed to produce rolls of various sizes and volume, while all over the world they were made one standard. In addition, less energy intensity of furnaces contributes to an increase in economic efficiency.

An example of determining the profitability of the project under consideration will largely be universal. When implementing the initiative, the main indicator that the investor should be taken into account is the fall in the cost of money over time. The calculation must be carried out on the basis of this.

The current cost of future spending after deduction from it current expenditures is referred to as a net discounted income (CDD). Thus, if it is greater than zero, it will turn out that it is more profitable to invest your funds than to save in the bank.

The formula defining the indicator of ChDD involves the use of such a concept as a payback period. The considered example implies that it will take no longer than 2 years. Such a short period of time is quite attractive for the depositor.

When the value of the CDD is zero, the meaning of investing is preserved, provided that the capital holder will receive, except for money, another profit. With an indicator of pure discounted income, less than zero, there is no reason to invest in the project. In the case above, everything indicates its economic efficiency.

Meanwhile, conducting the calculation, you should take note of the LEF (internal rate of profitability). This indicator gives a presentation to the capital market, how effectively the costs of funds are speaking. Among other things, the GNI demonstrates the size interest rate Finacheamia, corresponding to the required level of profitability of the plant's construction. Its calculation should be made, taking a chdd equal to zero.

In addition, the assessment of the profitability of the project is necessary for comparison with others in determining the preference of investment.

Before implementation, it is necessary to find out the chances of the success of the undertaking. For this, the main criteria are determined. An example with the construction of the plant assumes that one of the meaningful will be commissioned during a certain period.

The second criterion is the proof that the products will be manufactured, complies with the condition and standards. Confirmation in this case is the result of the first smelting in the furnace. With the failure of S. greater degree Confidence should talk about failure. This means that in reality this criterion is even more important than the first, which gives the basis if necessary, push the delivery time.

The third circumstance, which is worth considering, considering this example, is the time necessary for the output of production on planned power.

He speaks: Elina Polihina - Ex-director of Personnel Group of Companies Block

When the HR-Director meeting spoke that the personnel motivation system was outdated and necessary to develop a new one, the company's head asked: "How effectively does the staff work now? Maybe a new motivation system and not needed? " Agreed that in two weeks the HR director will present real indicators Efficiency of employees. And at the same time justify, why companies are so many personnel selection managers.

According to the general director, the recruitment of personnel can be partially or completely shifted on linear managers, and on the salary of recruiters to save. To dissuade him in this, as well as to achieve another goal - to substantiate the need to update the system of motivation, we need rational arguments that understand the company's head. In other words, numbers. Consequently, the personnel director should have to become an economist and make the necessary calculations. Surely you more than once had to do it and you have experience. But experience has a flaw - the details are forgotten. Because of this, sometimes the task with which you have repeatedly coped earlier, it seems like a new and unfamiliar. It is necessary to refresh in memory, what methods you used before and what the mechanism of their action is. Let's remember everything together. Consider how to calculate the economic efficiency of the company's personnel, and then using the methods of economic analysis, solving another task - we will select the arguments in favor of the fact that the selection managers cannot be reduced.

He speaks: Natalia Turklets - Director of Working with Personnel "Lafarge Russia"

Correct indicators with the corporate strategy and features of the company's business model

If you ignore the specifics of the business model, then attempts to increase the performance of personnel are doomed to failure. First, it is important to understand, in which production stages the additional value of the product is created. In the FCMG sector, these are some stages, in the industry - others, in the service sector - third. Secondly, evaluate indicators from financial statements It is necessary in terms of their compliance of the corporate strategy. Only in this case can you determine correctly in which state they are and what steps should be taken to improve the state of affairs. Thirdly, you need to understand the needs of external customers, and not only internal consumers of HR divisions. Otherwise, errors will have errors in the selection and motivation systems, which is negatively reflected on business efficiency.

First we measure how much products are produced per employee and 1 ruble fot

We are talking about performance (personnel efficiency). To calculate it, take the formula as a formula for defining ROI (RETURN ON INVESTMENT). It looks like this: result: costs × 100%. Only in this case does not need to be multiplied by 100%, since in percentage we will calculate the change in the performance indicator for different periods. We take the formula: Result: expenses. If necessary, adapt it to your company. Suppose you work as a staff director in a manufacturing firm. Then the formula will look like this: the volume of production (in monetary terms): labor costs. Under labor costs, we understand how many people and how long they worked on one or another task. If all employees work out the same number of man-days per quarter (you can establish any time for yourself), then in this formula, the "labor costs" indicator can be replaced by the average number of personnel.

Example

At the Khimvolokna factory for the II quarter, products were produced by 140,400,000 rubles. The average number was 310 people. Consequently, one employee accounted for products by 452,903 rubles (140,400,000: 310).

But this indicator is not enough. Measure the financial return on labor costs, in other words, calculate the production volume for 1 ruble fot. " This indicator is calculated by the formula: production volume (in monetary terms) / Fund of remuneration. In trading companies, this indicator will sound differently: "The volume of revenue for 1 ruble fot". And if you want to evaluate the staff that has the ability to directly affect the costs of production or sales, then it is better to use another indicator - "The volume of gross profits per 1 ruble fot."

Example

At the Khimvolokna factory, the size of the fot in the second quarter amounted to 31,830,000 rubles, and the volume of production for this quarter is 140,400,000 rubles. Consequently, on 1 ruble Fotage accommodation for 4.41 rubles (140.4 million rubles: 31.83 million rubles). In other words, for each ruble, invested in employees, the company receives almost four and a half rubles of income.

How to calculate the effectiveness of individual employees

Principles are the same as when analyzing the productivity of personnel as a whole. Calculate labor productivity: for example, how many cars of a certain brand sells a manager of the dealership center for a month. Also calculate how much money from the products sold is 1 ruble from the manager's salary. These and other indicators compare with the average on the company as a whole and draw conclusions. In addition, in this case, we can also use publicly colleagues. First, dealer centers selling cars of one price segment have a similar organ structure, and therefore their personnel performance indicators are more or less comparable. And secondly, on the initiative of the HR directors of this industry, a convenient database on indicators associated with paying and productivity in various companies is established and regularly updated regularly.

Calculate productivity for previous periods - quarters or half

For what periods you will make calculations, you decide. Perhaps, data on productivity and production for 1 ruble fot in previous periods you already have. Then just take and use them. If not, calculate the same formulas described above. Let's say for the two previous quarters (or half a year). These data will be required to objectively evaluate the indicators of the last current period, compare with earlier periods and identify the dynamics.

Example

In order to be able to interpret the indicators about the volume of products per person and for 1 ruble Fot for the II quarter of 2012, the Director of Humovvolokne's Human Resources calculated what these indicators were in the first quarter. The volume of production was then equal to 132.4 million rubles, the average number was 297 people, the size of the photo is 28.44 million rubles. Thus, the volume of products manufactured per person (performance) in monetary terms amounted to 445,791 rubles, and on 1 ruble Fot - 4.66 rubles.

Posing data for the current and for the previous periods, compare them and reveal the dynamics

This will allow us to evaluate the current indicators. After all, the dynamics shows what exactly happening with performance - it falls or grows. But we express the dynamics not just with the help of the words "there is a downward trend" or "productivity rises", and in numbers.

Example

The History Director of the Khimvolokna plant first compared the volume of production in monetary terms per employee for the first quarter and for the second: 446,000 and 453,000 rubles. Dynamics - 7 points, as a percentage - 1.6% ((453,000 rubles - 446,000 rubles): 446,000 rubles × 100%). There is growth. Then the HR-director looked that it became with the volume of production in monetary terms by 1 ruble Fot: in the previous quarter - 4.66, in the current - 4.41 rubles. Dynamics Negative: Reduced by 25 points, in percent - minus 5.4% ((4.66 rubles - 4,41 rubles): 4.66 rubles × 100%). What is the matter? In the fact that the costs of employee labor costs were noticeably increased - by 11.9%. All data Personnel Director reduced to the table (see Table 1).

Table 1. Data to assess the effectiveness of the staff of the Himvolokna plant

Exclude a seasonality factor and identify real trends

For example, in the field retail Sales grow by the end of each year and are reduced at the beginning of the following, which is associated with a change in consumer activity. In industrial enterprises, the volume of production is reduced during the summer months due to the fact that production stops on the planned overhaul. All this, of course, does not indicate that the staff begins to work less efficiently. To eliminate seasonality factor and identify real trends in the company, the indicators must be compared with their values \u200b\u200bfor a similar month or a quarter of one-year limit. Just make sure that the initial and current indicators are comparable, because the structure of the company itself could change much over the year.

If in your company, judging by the dynamics of indicators for different periods, there is an increase in productivity, then it is necessary to understand whether it is sufficient. One way to deal with this is to compare it with the effectiveness of the labor of personnel in competitors.

Example

The increase in labor performance at the Khimvolokna plant was 1.6% (in monetary terms - 7,000 rubles). Suspecting that this is not a very impressive result, although indicating about the growth, the HR director decided to compare how many products in monetary terms) account for one person in competitors. For this, the personnel director took the data of several competing companies, summarized them and divided them into the number of these companies. It turned out the average value - 535,000 rubles (see Table 2 below). At the factory, the volume of products per employee in the second quarter is 453,000 rubles. This is 18.1% less than in other companies ((535,000 rubles - 453,000 rubles): 453,000 rubles × 100%). So, the growth of performance at the factory is also quite low. And if we compare productivity with what it was in the III and IV quarters of 2011 and the first quarter of 2012, then there is a tendency to reduce (see chart).

We analyze indicators and dynamics

If you have revealed, for example, the volume of production for 1 ruble fot decreased, this means that the company increases the cost of personnel, but does not receive due dignity. Labor productivity Although it grows, but inadequate labor costs. It suggests the conclusion: the staff budget is consumed inefficient. However, it is not necessary to immediately make such a verdict. Analyze the structure of the fot, find out which articles rose and why. Maybe this is a forced measure. Let's say, the company hired new employees (including highly paid) to launch a new project. Therefore, the photo has already grown, but there is no return. It will be later when the project will be launched. In addition, the company could increase labor costs, for example, to keep qualified employees, as they are needed to implement the project.

Table 2.The results of the work of competing companies in the II quarter. 2012

He speaks: Tatyana Kuzmina - Director of the Department of Organizing Development and Managing Human Resources "Avtospets Center"

Follow four rules to make your calculations and conclusions look most convincing

First, use only fresh and accurate source data. To do this, get access to corporate information systemwhich reflects the latest manufacturing and financial indicators.

Secondly, imagine the results of your calculations with explanations so that the logic of reasoning was clear. Do not limit only to tables, and those that you make, do not overload the data. Then they will be easily perceived.

Thirdly, if, according to the results of the analysis, you will calculate savings / overrun, then specify which percentage it is from gross profits, a fot or other key indicator that top managers operate.

Fourth, spend parallels with similar indicators of other industry companies and your company indicators for past similar periods.

If productivity is reduced, this is an alarm. Try to identify all possible reasons. Not only related directly to humans. Suppose you know that the equipment has long been outdated. Perhaps it was now that it has become increasingly failing, and therefore the longer idle time caused by the expectation when the machines are repaired. Or suddenly the company began to supply low-quality raw materials or problems with the sale of products, with logistics, which is quickly and negatively reflected on the results. All these questions lie outside the scope of the HR-Director's responsibility. Of course, the reason may be in the poor-quality selection of personnel, an outdated system of training or, finally, in an overly bloated state (there are poorly downloaded employees). And this should be the headache of the personnel director.

Note the action plan: what to do to eliminate problems

Raise the Director General or on the Board of Directors, questions about the modernization of production and the replacement of outdated, worn-out equipment (if possible). If necessary, offer new system Motivation, which contributes to the fact that employees will work more efficiently. Take care of the implementation of the mentoring system so that experienced employees worked with young people and transferred their experience. Of course, if the staff costs are really overestimated, they will have to cut them, reducing the number of personnel. To do this, you will have to draw an assessment to reveal those who work, and those who only spend time at work.

Diagram. Slow out the growth of labor productivity for the quarter (in% to the previous quarter)

He speaks: Elvira Rudakov - Mango Telecom Personnel Director

Expenditures on the expansion of the social equipment, the corporate parties and training pay off immediately

Because all these events suggest a prolonged effect. So, the return may happen only after a while. In addition, the payback of such investments in the staff is always difficult to measure. A little simpler in this sense with training spending. It would seem, it would be quite clear how exactly the skills acquired by a person are reflected in his work, and therefore the increase in labor productivity to evaluate much easier. But the practice has long shown: it still must pass for a while before the employee or department, which has been trained, begin to apply the knowledge gained in work and improve the results. Another advice: make sure that the staff budget in its structure meets the company's strategic goals. Otherwise, it is impossible to talk about its effective expenditure, even if short-term indicators look positive.

How, using economic analysis, not to reduce the number of selection managers

Take as the basis of this situation: cEO The petrochemical plant, reducing staff, considered that it is necessary to abolish and managers for recruitment. Let, they say, linear managers themselves take away candidates and closed vacancies. At the salary of four dismissed recruiters, it will be possible to save 200,000 rubles per month. But you, of course, do not agree with such a decision, as you understand how important it is to select employees. To convince the company's head, prepare the numbers. Otherwise, he will not hear you and will not give up the idea to dismiss recruiters.

Show that the costs of recruiters are significantly lower than their income from their work. How to calculate the costs are generally clear. First, it is wage Department staff (taking into account insurance premiums). Secondly, the costs of posting vacancies and use the database of the summary. Thirdly, payment of the services of external assessment specialists attracted to assessment centers with candidates for top positions. But how to measure income from the work of recruitment managers?

Linear managers will spend a lot of time not to work, but to the recruitment of personnel. Experts involved in the selection of new employees only have the opportunity to consider more candidates than line managers.

Thanks to the selection managers, personnel turnover decreases, and this is saving. After all, the company spends its resources to search for employees - the time of specialists who fulfill the role of a recruiter, money on their salary. In addition, losses arising from vain learning are minimized.

Example

The HR Director of the St. Petersburg Construction Holding compared the indicator "Number of fired during the period of the test period" in his company with the same indicator of the company-competitor. It turned out that in the holding flow less than 20%, if you recalculate on the number of employees - 12 people. To show how much the company saves, thanks to this, the personnel director counted first the cost of receiving the work of one person. In total, it turns out 20 250 rubles. Thus, the quarterly savings from the decline in personnel of personnel was: 20 250 rubles × 12 \u003d \u003d 243,000 rubles.

The effect is an absolute value showing the result achieved when performing any procedure.

Definition

Economical effect It is the result of human labor used, which is directed to the creation of certain material benefits.

At the same time, it is important not only in itself ensuring the result, but also what forces it was achieved.

For this reason, the basis of the calculation of economic efficiency is an annual economic effect, including the costs of achieving it. In addition, in addition to the absolute value of the effect, it is also necessary to determine the definition value of the effect calculated by dividing the total result of the results of the return of resources to obtain it.

The formula of the economic effect is considered the final economic result, which is obtained as a result of the presentation of the activities that cause the improvement of the corresponding performance indicators. The result is an absolute indicator measured in monetary units.

The resulting effect is generally based on initial exercise costs, and in the future receipt of additional profits from the introduction of activities. The economic effect itself can be represented as this additional income, which receives an enterprise through:

• additional profit
• minimization of material costs
• reduction of labor costs
• increasing production volumes
• an increase in product quality, which is expressed in price.

Formula of economic effect

There is no definite formula for economic effect. At the same time, the following formulas are most often used:

• Total amount of economic effect;

EOST \u003d (RAN - RSTAR) C

Here Rnov is a new result,

R Star - old activity,

C - the amount of costs discounted (for the entire period of the implementation of changes)

• Annual amount of economic effect

EGOD \u003d (Ran - Rstar) - C * N

N - the regulatory amount of the return on the attachments annual.

This formula of the economic effect compares the alternative opportunity to invest the expendable amount of funds into an alternative source of income. Here n may be a refinancing rate, credit percentage, Deposit rate, percentage of bond yields, etc. You borne this value will depend on certain investment opportunities.

Formula of economic efficiency

Economic efficiency is an indicator that is determined by the ratio of the economic effect on the cost of this effect. The formula of economic efficiency is as follows:

E \u003d uh / s

Here EE is the magnitude of the economic effect,

W - costs for its implementation.

What Shows the Economic Effect

It can be said that with the help of the effect, the degree of efficiency is determined, which in turn determines the degree of profitability. The effect indicator is relative, so it can be used when compared with existing standards.

In general, the benefit from the implementation of the effect is characterized by three circumstances:

1) costs for events that should be as small as possible;

2) the effect of the introduction, which must be maximum;

3) the period during which the effect occurs.

Depending on the nature of the activities carried out to increase the effect, its calculation is carried out in different ways. The general formula of the economic effect does not exist, it is defined as the source of obtaining this effect is determined.

If when calculating it turns out the annual effect of the event, then to obtain total amount Effect, it is necessary to multiply by the number of years that this effect is brought.

Examples of solving problems

Example 1.