Kovalyova Elena

Ineffective implementation of structural reforms in Ukraine is a significant obstacle to the formation and development of market relations between economic subjects, which increased the relevance of research on improving the efficiency of production especially in the coal field.

Especially the negative trends are seen in the coal industry in Ukraine, where the social problems associated with the closure of coal mines, are felt most keenly. They have arisen as a result of unweighted policy of state that are not assisted in the creation of jobs in the regions of the closure of the mines. However, it does not provide an enabling environment for investment and development of promising priority areas for industrial mining regions. Unequal conditions in the regulation of coal prices and the products of other industries have led to the downfall of priority in payment of the miners.

The coal industry remains a pressing problem of inefficient use of deposits. Because of the complicated geological conditions, poor planning decisions and inadequate technical and technological level of coal production loss of coal exceeds 15%. Because of the lack of capital investment in the coal industry in Ukraine is the most outdated in the CIS mine fund, and its accelerated aging resulted in a negative balance of production capacity. Reducing the volume of their tendency to become permanent, which is already catastrophic.

During the period 1991 - 2008 biennium. production capacity of coal mines has declined from 192.8 million tons to 87.6 million tons a year, or nearly 2.1 times. In the recent production capacity used on average only 85%. It is necessary to take immediate actions to resolve the crisis, the coal industry, to develop a theoretical framework of restructuring the industry to improve the efficiency of its operation. In the transition to a market economy it is necessary to determine future directions of the effective functioning of the coal industry, which would take into consideration the influence of multiple external and internal factors.

The purpose of the work - to examine the theoretical and methodological approaches, justify and develop future directions of the effective functioning of the coal industry. In accordance with the object of the master's work dealt with such problems:

1. to define the role and place of the coal industry of Ukraine in deciding the problems of economic development;
2. to examine the theoretical foundations of the essence of nature management effective of enterprises, to develop a classification of performance; to develop a system of key indicators of management efficiency of coal enterprises with the necessary principles;
3. to improve the existing methodological approaches evaluating the effectiveness of management of enterprises;
4. to formulate and justify major reserves and production efficiency.

The subject of the master's work represent the theoretical and methodological issues of economic efficiency of the coal industry.

The object of the master's work is the economic results of the coal industry, the problems that affect the efficiency of their operation.

The first section is devoted to an analysis of the state and prospects of the coal industry in Ukraine. Weighty share of coal in the fuel and energy summary balance of the country, a significant contribution of the coal industry to permanent economic growth and reduce its energy dependence, determines the fundamental importance of the industry to provide the energy and national security of Ukraine. At present, the share of coal production in the structure of primary energy consumption is over 20% (44 million tons.), in 2030 this index will exceed 30% (100-120 million tons.), which reflects the objective increase of needs its own energy production to achieve programmed output of GDP and strengthening macro-economic competitiveness of the Ukraine. It also reduces high dependence on imported energy state (60-65%) [4, p. 34].

And in the short run the need of national economy in production growth and consumption of coal will only increase. This leads to stable trends in recent years, which connected with the approach of the price of natural gas imported by Ukraine to the average in Europe, and the intensive development of the domestic steel industry and electricity, which initiates the growth of demand of coking coal and coal for energy. But because of the global financial crisis, the state of the coal industry has deteriorated significantly because the main consumer of coal production - coke coal - Coking industry, which because of the crisis decreases the production and does not need coal, other user - thermal power station- use steam coal, but these supplies are not sufficient to ensure the efficient operation of coal enterprises. There are the main problems of coal industry:

1. outdated morally and physically mine fund, which accounts for its low investment attractiveness for the implementation of innovative models of modernization and development of coal industry;
2. low competitiveness of domestic coal because of its high cost and low quality;
3. lack of funds (own government grants, loans, private investment) for running costs support and for the development of coal mines;
4. unresolved issues to adapt the pricing mechanism of coal products to the market;
5. the absence of market mechanisms and incentives to improve the efficiency of coal enterprises;
6. unresolved questions of environmental safety in the process of liquidation of coal mines;
7. no prestige mining work (especially the reduction of wages compared to workers of other professions), unsolved social problems.

Because the problems the industry needs high costs and potential investments, especially the short term, it is not enough, the way their decisions are based on the best investment areas, which are defined and justified by the special economic calculations. Also highlighted priority areas for investment, which are to enhance their self-sufficiency.

In the short and medium term the main ways and means to decide the problems of industry are:

1. priority to activities that do not require significant investments, can be implemented in a short time and will be assisted by an increase in coal production, improve its competitiveness - this event on the use of internal reserves to enhance the functioning of mining enterprises;
2. reorientation of financial flows to a significant increase in capital investments to support production capacity of existing mines, the acceleration of re-engineering;
3. removal of shortage of working capital by providing a one-time target of public support or government loans.

Such approaches to the problems of the coal industry make it possible to increase the share of high and potentially profitable enterprises, gradually reduced to exclude the share of marginal mines, to bring the industry to self-supporting level. The second section discusses the theoretical foundations of the essence of the characteristics of effective management of enterprises, defined methodological approaches to evaluating the effectiveness of management of enterprises. The production process is in any enterprise carried out by the interaction of its three defining factors: stuff, means of labour and subject of labour. By using the available means of production, stuff of the company creates a socially useful product or provide production and services. This means that, on the one hand, there are costs of living and hard work, but on the other - one way or another, the results of production (activity). The latter depends on the extent of the means of production, human resource capacity and the level of its use.

The management effectiveness - is a complete reflection of the end-results of the production means and labor for a certain period of time [5, pp. 449]. A sign of efficiency may be necessary to achieve the goal of industrial and economic activities of the company with the least expenditure of labor or time. Ultimately, a meaningful interpretation of efficiency as an economic category is defined objectively applicable law savings time, which is basis substance of wealth and a measure of costs required for its accumulation and use of society. That is why the efficiency of production must take concrete form of this law. The process of shaping results and efficiency of production is shown on pic. 1.

Pic.1. Formation scheme of results and production efficiency [5, pp. 450]

Animation: Frame: 6, Count repeating: 7, Size: 116 Кб

Characteristic of the production efficiency is displaying a common methodology for determining this form:

Effectiveness = Results / Costs

The impact of production as an essential component to determine its effectiveness should not be interpreted unambiguously. It is necessary to distinguish between: the end result of the production process; the final result of the national economy of the company or other integration structures as the primary self-management economy.

The first reflects the materialized result of the production process, which is measured by the volume of production in kind and value forms, while the second includes not only the quantity of manufactured products, as well as its utility value. The net result of production (industrial and economic activities of the company) over a period of time is a pure product, the newly created value, while the financial result of business - profit (profitability).

The third section is planned to develop a new approach to evaluating the effectiveness of management of coal companies to check the novelty of scientific practice.

The end of the master's work is planned in December, the copyright work is available from the author or the academic advisor.