In a market economy are becoming increasingly important performance indicators of the organization.In general, the concept of "effect" refers to a result of this action.If he acts as a final result of the enterprise, it can be described as value and physical indicators.From an economic point of view, the effect - the difference, which is obtained between revenue and expenditure.In that case, if the income is greater then we can speak of a positive effect, or profit.It can occur when production volumes increase or decrease the level of expenditure.This condition is met when other parameters being equal.The negative effect is indicative of unprofitable activity.However, management should have an idea of what the price of resources (capital) made the actual result.This comparison of the available effects and to use the materials, time costs, raw materials and other elements is the "foundation" of financial stability and the functioning of the enterprise.
followed by a few words about efficiency.It characterizes the degree of achievement of objectives of the enterprise with the application of the minimum amount of expenditure.For this purpose, the key performance indicators.They are based on the following basic proportions:
- P / W;
- G / F;
- (P-W) / P, where P - the result, and H - costs.
occupies a special place performance indicator as profitability.It can be designed for the production of productive assets, labor costs.There is also an indicator of efficiency of use of resources of the enterprise, mainly working capital and investment.
In economics there is also the relative cost-effectiveness.It allows you to find the most profitable option to solve this problem among the available alternatives.It is important to distinguish between the performance indicator and the criterion.The first suggests that the cost of public resources reach a particular result.But one performance indicator is not able to give a complete picture.Then test stands.He is able to characterize the cost-effectiveness of activities, not only quantitatively, but also with quality.At the enterprise level as a criterion may be taken the maximum level of earnings per unit of resources.It reflects the objectives of production and their relation to expenditure and revenue.
general conduct of organizational change, technical and economic measures produce results not only in quantitative but also in qualitative terms, which is why it is important to separate the performance indicator and the criterion.The use of each of them allows us to see only a part of the "mosaic".Consider the set of all the elements necessary, taking into account existing relationships and dependencies.Accepted provide natural, conventional, as well as cost parameters.Using each of these has not only the positive side, but also negative, that must be considered.
