Importance of management in improving the economic efficiency of the enterprise

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IMPORTANCE OF MANAGEMENT IN IMPROVING THE ECONOMIC EFFICIENCY OF THE ENTERPRISE

Tukhtabaev Abdurashid Tursunovich -

PhD in Economics, Professor of the Department

Andijan Machine-Building Institute.

City of Andijan. Uzbekistan

Eraliev Alisher Abdukhalilovich

Senior lecturer of the department

«Accounting and Management»,

Andijan Machine-Building Institute.

City of Andijan. Uzbekistan

Abstract: In the conditions of the formation of market relations, the analysis of economic activity should be focused on further economic and social development of enterprises, strengthening of their financial status. This requires constant development of economic analysis as a science, improvement of its methodology, widespread introduction of computer analytical work into practice, use of other latest technical means of data collection and processing, economic, mathematical and other rational research methods. economic processes.

Key words: economic activity, resources, retrospective, enterprise activity, economic optimization.

Studying, summarizing and using the best practices of analytical work will help increase the theoretical level of economic activity analysis. The analysis of economic activity is one of the main tasks of the economic management system and occupies an intermediate position between the collection of information and the adoption of management decisions, that is, the analysis precedes management decisions, prepares and substantiates them. Information about available resources and opportunities, their rational use, economic and social development is necessary for effective and optimal management of enterprises and other economic entities. Such information is obtained, first of all, with the help of operational and current (retrospective) economic analysis. Through analysis, they study the implementation of plans, the dynamics of economic and social development of the enterprise, identify and use reserves to improve management efficiency, identify the causes of work deficiencies, if any, and develop measures. their elimination and prevention.

At the same time, the main focus is not on correcting the identified shortcomings, but on developing more rational and effective management methods in the enterprise.

When planning the economic activity of enterprises, especially for the long term, it is difficult to take into account all the possibilities and reserves of economic improvement. Many of them are identified and used in the implementation of plans through in-depth economic analysis. Therefore, the analysis not only provides an impartial assessment of the implementation of plans and the dynamics of socio-economic development, but also helps to study and generalize best practices, to identify ways, opportunities and reserves to optimize the economy of enterprises. Thus, before drawing up plans, it is necessary to conduct a deep analysis of the economic activity of enterprises during the pre-planning period, which helps to justify the planned indicators and more fully reflect the available reserves in them. In the process of analysis, the quality of planning, interdependence and consistency of planned indicators, available opportunities to improve management efficiency and the completeness of accounting in reserve plans are studied. All this helps to prepare optimal plans and forecasts that ensure high growth rates and optimal rates of development of certain aspects of the economic activity of enterprises. Economic analysis helps to observe the mode of saving in the use of material, labor and financial resources, to develop and strengthen self-sufficiency and self-financing. In the conditions of the market economy, there are unlimited opportunities to save living and material labor costs. Identifying these opportunities and making full use of them is one of the most important tasks of the analysis.

The importance of economic analysis in increasing the intensity of social production, introducing scientific and technical achievements into the practice of enterprises. With the help of preliminary analysis of economic activity, the appropriateness and efficiency of the introduced innovations are determined. Further analysis (operational and ongoing) will help to determine the impact of introduced technical progress, new technological advances.

Thus, with the help of economic analysis, the economic mechanism, planning, management are improved, economic accounting is introduced and developed. This is the most important tool for scientific forecasting of the prospects of business entities.

The tasks of analyzing economic activity arise from its nature, content, importance and socio-economic tactics and short- and long-term strategy of the enterprise. These tasks can be summarized as follows:

- checking the reality and optimality of plans, forecasts, standards, norms;

- to help improve the planning and management system;

- control of the implementation of plans, business plans, comprehensive and impartial assessment of all indicators; study and evaluation of development trends in the dynamics of the enterprise's economy, the conditions and methods of obtaining the results of economic activity;

- determination and quantitative measurement of the influence of factors on the indicators of economic activity of the enterprise; give an objective assessment of the results of one's work;

- studying the safety and effectiveness of the use of material (goods), labor and financial resources, natural resources; to support the introduction of scientific and technical development and advanced methods of management into the practice of the enterprise;

- development of measures to eliminate deficiencies and deficiencies identified during the analysis; study and mobilization of reserves to increase the efficiency of economic potential;

- making the right management decisions and supporting their successful implementation.

Further economic and social development of enterprises, transition to market relations, computerization of management puts new, more complex tasks before the science and practice of analysis of economic activity in order to optimize the activities of economic entities. The successful implementation of these tasks will contribute to the optimal development of the national economy and increase the material and cultural standard of living of the population.

The results of the work of enterprises, their structural divisions and business organizations depend on several factors of an economic, organizational, technical and technological nature.

In economic studies, the conditions of economic processes and the reasons affecting them are usually understood as factors. Business activities are complex and multifaceted. It is a set of interrelated economic processes characterized by a system of indicators depending on many and diverse factors. In-depth study of the set of factors affecting the execution of plans and the dynamics of management provides an opportunity to correctly assess the activities of enterprises, to identify and use reserves for the growth of their economic potential. efficiency of social production.

Each factor can consist of several reasons, which in turn act as independent factors that affect the results of economic, investment and financial activities of enterprises to a greater or lesser degree. Therefore, the factors can be of the first, second, third, ... n-order. The more detailed they are, the more detailed they are studied, the more fully available reserves are revealed to improve the economic activity of enterprises.

These factors are interrelated and often affect the results of economic and other activities of enterprises in different directions: some are positive, others are negative, and others are neutral in the current economic development conditions. In addition, the negative effects of some factors can reduce or eliminate the positive effects of others. All this requires the study of as many factors as possible.

In order to deeply study the influence of factors on the economic activity of the enterprise, it is necessary to give their scientifically based classification. First of all, it should be distinguished:

- production-economic factors, or necessary conditions for the implementation of economic activity. These include resource factors (labor tools, labor objects, and labor itself);

- technical and economic factors (mechanization and automation of production, trade and other technological processes, introduction of achievements in science, technology, advanced technology and labor organization);

- socio-economic factors reflecting the creative initiative and activity of workers (participation of workers in the management of the enterprise, initiative of producers, moral encouragement and interest of workers in the results of work), level of enterprise management;

- socio-psychological factors (collective relations, mutual responsibility and mutual assistance, conflict situations);

- physiological factors (sanitary-hygienic working conditions, improvement of production and labor organization, aesthetic condition of buildings, etc.).

According to the degree of influence on work results, the factors are divided into the following:

- main (identifier);

- small.

The main factors are the factors that have a decisive influence on the economic activity of the enterprise in the current conditions.

First you need to study their actions.

All other factors are secondary.

Factors are divided into measurable and non-quantifiable according to the degree of quantitative measurement of their influence on the effective indicator.

It is necessary to study management by connecting it with the economic basis of society, taking into account two aspects of management - organizational-technical and socio-economic.

Organizational and technical management is distinguished by the division of labor and cooperation in the preparation of a product to obtain a clear consumer value. Socio-economic management is related to existing production relations and determines management goals. Organizational and technical management is a type of activity that allows creating conditions for increasing labor productivity and production efficiency. The purpose of socio-economic management is to create conditions for workers to work effectively, to form a reliable national system of social protection for them, to ensure employment and to support the disadvantaged sections of the population. The first President of Uzbekistan I.A. Karimov in his work "Uzbekistan on the road to deepening economic reforms" wrote "Strong social policy, first of all, from creating better incentives and opportunities for productive work, guaranteeing the right to freedom of economic choice and activity" it also consists of making decisions and increasing the work and social activity of the population," he said.

The essence of management changes depending on the method of production, the level of socio-economic relations, and the development of production forces. With the development of production and the complexity of economic relations, management also becomes more complicated, and independent science is separated in quality. In the conditions where there are different forms of ownership of the means of production, competition arises between producers of goods, production management is directed to increasing profits.

The basis of management is legal science based on objective economic, social and other laws. Taking into account the study of these laws and their manifestation in specific situations, the managers of the economy determine the strategy and tactics of managing the national economy of the republic.

The transition to market relations is aimed at creating an improved economic mechanism that ensures the effective interaction of production and the market, the proportionality of state management and self-management of enterprises. The real goal of public management is to build a stable socially oriented market economy, a strong democratic legal state and a civil society.

analytical work economic management system

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