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Summary of the final work

Content

Introduction

Production efficiency is among the key categories of the market economy, directly related to the achievement of the ultimate goal of the development of social production in general and each enterprise in particular.

In the most general form, the economic efficiency of production is a quantitative ratio of two quantities - the results of economic activity and production costs. The problem of increasing production efficiency is in the economic life of the enterprise one of the central places. The essence of the problem of increasing the economic efficiency of production is to increase the economic results for each unit of expenditure in the process of using available resources [1].

In the market practice of management there are various forms of manifestation of economic efficiency. Technical and economic aspects of efficiency characterize the development of the main factors of production and the effectiveness of their use. Social efficiency reflects the solution of specific social problems (for example, improvement of working conditions, environmental protection, etc.). Of course, social results are closely related to economic ones, since the development of material production is the basis of all progress. In the market conditions, each enterprise, being an economically independent commodity producer, has the right to use any assessment of the development efficiency of its own production within the framework of the tax deductions and social restrictions established by the state .

The essence of the problem of increasing the economic efficiency of production is to achieve a substantial increase in the volume of production for each unit of labor, material and financial resources. This ultimately means an increase in the productivity of social labor, which is the criterion for increasing production efficiency [2].

The need and the possibility of increasing production efficiency is determined both by the combination of constantly operating factors and the number of features of the current stage of economic development.

The problem of efficiency as a whole is not new, it exists in one way or another interpretation from the period of the emergence of material production and reflects the interrelation of the production relations of a particular mode of production. In the conditions of formation of market relations, when the results of the work of some market subjects depend on the clarity and coherence of the work of other subjects, the problem of efficiency becomes decisive.

Important in the production management system is the ability to most objectively determine the production efficiency of the enterprise .

The purpose of this work is the formation of the organizational-economic mechanism for increasing the economic efficiency of production and economic activities of a coal-mining enterprise. This goal is achieved by solving the following tasks:
1) consideration of the main theoretical aspects of improving the economic efficiency of the enterprise;
2) development of methods for calculating production capacity and its analysis in order to eliminate bottlenecks and, as a consequence, increase the economic efficiency of the enterprise;
3) development of appropriate measures to improve the efficiency of the enterprise [3].

1. The essence and importance of the production efficiency of a coal mining enterprise

Efficiency from the Latin word effectus – execution, action. Every effect shows the degree of achievement of a certain desired result: how work is done in the production of a product or service, whether it satisfies the consumer and will be sold, at what price it can be sold, which is possible profit. In assessing the effect, actual and expected indicators are compared with the established standard, benchmark, pre-established goal and other economic data. However, it is not always possible to estimate the real effect in various areas of work (for example, in creative types of work). However, the effect in general form is the difference between the results and costs, between the price of the product and its cost, between the planned (normative) and actual values ??of the indicator .

Economic efficiency - the most important socio-economic category, which is characterized by the properties of dynamism and historicity. The efficiency of production activity is inherent in different levels of development of the productive forces of each social formation. At all stages of historical development, society has always been interested in the question: at the cost of which costs and resources is the final production result achieved. So, the initial model of quantitative evaluation of efficiency is the ratio between economic results and costs, resources. Maximizing the end results from a unit of costs and resources, or minimizing costs and resources per unit of the final result - such is the primary goal of society, the workforce, and the individual (employee). This goal, the method of its achievement, the ways and reserves of increasing economic efficiency (their classification and quantitative assessment) are the content of economic science and economic disciplines (industry and functional).

Thus, efficiency characterizes the ratio of the effect obtained with the cost of its implementation and is a kind of price or price for achieving this result. If the result, for example, a given goal, is not achieved at all, then efficiency also loses its positive economic value.

In the course of economic activity, the concept of "effect" and "efficiency" are interpreted as broad general scientific categories, including scientific, technical, social, economic and other results [4].

The task of determining effectiveness arises in different situations, and its rational solution in specific conditions involves the use of certain approaches or methods. The following general directions can be distinguished, in which the effectiveness is determined:

1. Assessing the efficiency of production in order to ensure optimal management strategy. In the framework of this direction, the effectiveness of the use of the resources of the enterprise has been investigated before.

2. Evaluation of the effectiveness of the enterprise in order to determine its attractiveness as a potential investment object. Such an assessment can be carried out by the enterprise itself, a potential investor, or to ensure objectivity, by a disinterested organization. At the same time, portfolio investors, as a rule, are satisfied with financial performance indicators, while strategic investors are mainly interested in its comprehensive assessment.

3. Evaluation of enterprise performance at the macro level by the state.

At the present stage of development of Ukraine, ensuring the stable operation of enterprises for the production of competitive products is a task of paramount importance for managers at all levels. The most important qualitative characteristic of management at all levels is production efficiency.

Сoal mining is a priority - its share in the total fuel and energy balance of the country is almost 25% (in terms of reference fuel). Based on this and taking into account the crucial role of coal in ensuring the sustainable development of the country's energy sector, its metallurgical complex, as well as the status of the mine fund, which requires significant improvement, there is a need to develop a long-term strategy for the development of the coal industry, the main goal of which should be sustainable provision of the population and economy countries own coal as a priority energy source [5].

The main problems of the coal industry:

– outdated morally and physically depreciated mine fund, determines the low investment attractiveness for the implementation of the innovative model of modernization and development of the coal industry;

– reduction of coal mining capacity, a significant reduction in the front of cleaning works;

– catastrophic loss of personnel potential due to the low prestige of the mining profession (lower wages compared to workers in other professions, unresolved social problems, etc.);

– chronic lack of funds (own, state support, non-state investments) both to ensure the current functioning and the development of coal mining enterprises;

– unresolved issues on the adaptation of the pricing mechanism for coal products in the conditions of market relations;

– lack of market mechanisms and incentives to improve the efficiency of coal mining enterprises;

– legal lack of regulation of property relations in the industry, which leads to inconsistency of interests of the state and business;

– the lack of environmental safety in the liquidation of mines;

– discrepancy in prices for mining equipment and coal products;

– economically viable preservation of the existing production potential of the industry, subject to its restoration and improvement of the efficiency of operation;

– rel opportunities for coal mining enterprises and the state to finance the development of the industry;

– rational use of the subsoil by restoring the methods of operating operations;

– adaptation of coal mining enterprises to market economic conditions and the creation of effective legal conditions for attracting non-state investments in the development of the industry;

– structural changes in the industry through a clear division of functions between the subjects of management at all hierarchical levels;

– improving labor safety and social protection of workers in the industry.

2. Analysis of the main indicators of production efficiency

The system of indicators of production efficiency should give a comprehensive assessment of the use of all resources of the enterprise and contain all general economic indicators. It is very important that production efficiency calculations are carried out continuously: at the stages of the draft plan, approval of the plan, as it is implemented [6].

The system of performance indicators should:

– display the costs of all types of resources consumed by the enterprise;

– create prerequisites for identifying reserves for improving production efficiency;

– encourage the use of all reserves available in the enterprise;

– provide information on production efficiency to all parts of the management hierarchy;

– perform the criterion function, i.e. For each of the indicators, rules for the integration of their values should be defined.

The system of indicators of production efficiency can be divided into the following groups of indicators:

– efficiency of use of fixed assets;

– efficient use of working capital;

– labor efficiency;

– the effectiveness of certain types of activities;

– general indicators of the effectiveness of the enterprise.

Generalizing indicator should be universal and cross-cutting, that is, input parameters - economic resources, and output - gross output, should bear the same economic burden, regardless of the object of analysis.

3. The main problems of improving the efficiency of coal mining enterprises

Under the concept of effective activity of the enterprise understand - a category expressing the compliance of the results and costs of the enterprise with the objectives and interests of the owners. That is, the concept of "efficiency" implies a comparison of the results obtained with the amount of resources expended.

A sign of effective activity may be the need to achieve the goal of production and economic activity of an enterprise with the lowest expenditure of social labor or time. Ultimately, a meaningful interpretation of efficiency, as an economic category, is determined by an objectively valid law of saving working time, which is the fundamental substance of wealth and a measure of the costs necessary for its accumulation and use by society. That is why improving the efficiency of the enterprise should be considered a specific form of manifestation of this law. The process of generating results and production efficiency is s hown in Fig.1.

In the conditions of restructuring the coal industry and increasing the role of coal in the country's fuel and energy balance, attracting investment is the most urgent and very painfully solvable problem, since there is a budget constraint and the reluctance of the absolute majority of commercial banks to finance projects of coal enterprises. Therefore, due to excessive wear and tear of production assets and insufficient front of sewage works, the problems of investment activity occupy a central place in the development of coal enterprises [7].

Currently, it is possible to identify a number of major problems that impede the increase in the efficient operation of coal-mining enterprises, namely:

Since the solution of all the above problems requires significant costs, and the possible volume of investments, especially in our time, is extremely insufficient, their solutions are based on the most rational directions for the use of investments, which are determined and justified by special economic calculations. Solving the problems of efficient operation of coal enterprises can be solved: by directing the reorientation of financial flows to a significant increase in the volume of capital investments to support the production capacities of existing coal mining enterprises, accelerating their technical re-equipment; elimination of the acute shortage of working capital by providing one-time targeted state support or through preferential state loans, as well as reducing the diversion of coal companies' own funds to capital investments; an increase in the concentration of capital investments in the reconstruction of existing coal-mining enterprises.

Findings

he production potential of the region through the laying and construction of new mines in explored areas with significant coal reserves.

The main areas of improvement of the status of coal-mining enterprises should also include an analysis of the cost of production and the search for ways to reduce costs. Cost management occurs in the direction of regulating the process of production and sales of products with the aim of maximizing profits. It is the direction of cost management to increase profits - the fundamental difference between cost analysis as a tool to improve the economic activities of enterprises in modern conditions [9].

The effective development of the coal industry of Ukraine is determined in the following areas:

Ukraine has enough opportunities for the further development of the coal industry and the functioning of the industry for a period that far exceeds the capabilities of the gas and oil industries. Given the reserves, in the long term, coal will occupy a leading place in the production of the country's fuel and energy resources [10].

List of sources

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