Planning Motivation Control

Based on the results, we consider the work of the department to be highly effective. We evaluate the effectiveness of the personnel service. Key performance indicators

Consider the effectiveness of the group's activities on the example of the customer service department of an enterprise engaged in maintaining contacts with customers and selling food products. The customer service department consists of the head, his deputy, account managers, specialists and PC operators report directly to him.

The task of the department is to organize the sale of manufactured products, customer service by direct and telephone sales, traveling to customers in the fields, developing sales plans, analyzing the implementation of plans, identifying factors that negatively affect the development of the enterprise, marketing at the point of sale, expanding the sales market, etc. d.

Efficiency criteria are completely determined by the type of tasks performed, so it is very problematic to single out universal signs that could be applied to assessing the performance of all groups.

The decisive factors for the effectiveness of the group are the factors listed in paragraph 1.2 of the first chapter. Let's consider the impact of these factors on the customer service department at METRO Cash & Carry LLC.

Band size. In our case, the department consists of 12 people. In principle, this is the optimal number of employees, their functions do not overlap, their responsibilities are clearly defined.

Composition of the group. In the department of work with clients, 3 informal groups can be distinguished: managers, managers and specialists. They are united by the similarity of job responsibilities, tasks, requirements. In an informal group, as a rule, a friendly atmosphere is created, which helps to better cope with tasks. At the same time, informal groups within the department effectively interact with each other, if necessary, perform common tasks.

For example, for the tenth anniversary of the enterprise, the managers of the department, on their own initiative, prepared a presentation on the topic “Stages of the company's development or how we grew”.

group norms. The main group norms in the department of work with clients: achievement of goals; profitability; collective labor; planning; control; professional training personnel; innovations; relationship with the client; honesty

In the study group, in addition to the above, additional norms have been formed, such as mutual assistance, corporate ethics, and non-disclosure of information.

Group cohesion. Despite the presence of informal groups within the department, it can be said that the customer service department is a close-knit team. There are practically no conflict situations in the team, and if there are controversial issues, they are settled by the deputy or leader, without leading to conflicts. It should also be noted that the members of the group are always ready to help each other, and regularly spend leisure time together. A negative consequence of a high degree of cohesion is group unanimity.

Group consensus. In the team, indirectly, there is the problem of making a mediocre decision that does not affect anyone's interests. Sometimes, in order to increase the efficiency of managers, specialists have to spend work time to visit customers or act as sales managers to implement changes to improve service.

Ideally, they themselves make suggestions for improving service.

status of group members. In this group, the distribution of status among group members is reasonable and fair. This follows from the fact that the members of the group recognize the status of managers, specialists and leaders as such, conflict situations about this did not arise.

Roles of group members. In this group (customer service department), people are able to perform several roles, manifested to varying degrees in a particular environment, in addition, each person performs a certain role according to official duties and their role within the group. The set of roles in the group has a great influence on the productivity of the work, but their correspondence is more significant:

  • 1. Correspondence of the roles of group members to the types of tasks performed.
  • 2. Correspondence of "official" roles to the roles performed in the group and inherent in the person.
  • 3. Compliance of the roles of a particular employee with the roles of other members of the group.

The task of the leader is to see the characteristics and inclinations of the behavior of people in the group and use them in their work. And in this group, the leader copes with this task.

Task (task). It depends on how specifically and definitely the leader formulates the task, whether it will be clear to the group. Any work is simplified if a person knows what is required of him.

In this group, you can recommend the leader and managers to formulate the task as specifically as possible, emphasizing its importance, as well as trust employees to perform new or more complex work to stimulate interest in the company's activities.

Motivation. The main methods of motivation in the sales department are employee bonuses and advanced training. In our case, advanced training is not sufficiently developed at the enterprise, since all kinds of trainings are perceived by the employees themselves as a waste of time.

An analysis of the efficiency factors showed that many of them are of a dual nature, i.e. include and...

After 20 years, D. McGregor and his colleagues began to study the improvement of managers in industry.

Other scientists who have contributed significantly to the development of knowledge about effective groups in management, was R. Likert, who singled out the characteristics of effective teams, focusing on the process and on the internal dynamics of the team. K. Argyris focused on the influence of the type of work situation on the personal development of an individual in an organization.

It is impossible to come up with a set of rules that will necessarily lead to the creation of an effective team.

The reasons for a team's success are much more complex and cannot be reduced to just fulfilling a set of prescriptions. What is meant by efficiency? Is it only the achievement of goals? How do the individual achievements of team members fit together? How does the personal satisfaction of team members contribute to its effectiveness?

Back to main elements effective work commands include:

  • - meeting the personal interests of team members;
  • - Successful teamwork;
  • -Solving tasks assigned to the team.

The effectiveness of the team also depends on the next step - on what happens after the achievement of the goals. Observations of teams working in organizations show that most of energy, if not all, is directed to solving an external problem (to what needs to be obtained, when, with what means and resources).

Naturally, this is important, but we must not forget about the process (how the team will work) and that conflicts are not ruled out. For example, even a team that has achieved its goals can hardly be considered effective if its members have conflicting views and are so disillusioned with their organization that they intend to look for another job.

Therefore, as additional indicators of the effectiveness of the team, we can consider the degree of readiness of its members to perform new tasks and their desire to continue working together.

By evaluating the level of development of the team in terms of one or another parameter, it is possible to determine the overall assessment of effectiveness, which will make it possible to compare several groups in terms of the effectiveness of their interaction.

Grading system teamwork combines 25 evaluation categories. The methodology for assessing teamwork is borrowed from the works of D. Maslov, who proposed using a functional model for self-assessment in an organization.

Applicable this system estimates for the study group of the customer service department (Appendix D).

The level of development of teamwork in an organization is determined general assessment. It is proposed to distinguish five levels of development of teamwork in the organization (Table 4). This approach allows you to clearly see the areas in which priority improvements in the management system are needed.

Table 4. Determining the level of development of teamwork

Characteristics of the state of teamwork

Management is haphazard, goals are not defined or too vague. For further development, it is necessary to radically revise the principles of doing business

Teamwork has the potential for development, but these opportunities are poorly realized. Leadership needs to show initiative, clearly define goals and develop a strategy for developing teamwork.

Teamwork in the organization is in its infancy. It is necessary to focus on the processes of delegation of responsibility and authority

The development of team work is carried out in most areas. It is necessary to maintain the momentum for improvement and start transforming the remaining problem areas. It is necessary to consolidate the positive results of the transformations in regulatory documents

Maximum results have been achieved in all areas of teamwork, the system is a reference

The overall assessment of the level of development of the team work of the department under study was 74. Therefore, the team of the department has the IV level of development, the characteristics of which can be seen in Table 4.

The results of the team work assessment for each of the five criteria of the customer service department will be presented in the form of a diagram (Fig. 1).

Rice. 1.

The ratio of criteria turned out to be approximately the same: organizational environment - 16; responsibility and authority-15; processes-16; task-12; structure-15.

The criterion of tasks turned out to be the least developed, namely, the presence of tasks related to the achievement of tactical goals, the participation of the team in the development of a development strategy for the team and the organization as a whole, the presence of tasks related to restructuring production processes and teams.

profit from product sales own production.

Trade turnover - is the most important indicator of

economic activity of trade and public catering enterprises. It is an estimated indicator of trade and public catering enterprises, a measure of the effectiveness of their activities.

The cost of raw materials catering is prime cost

products of own production.

Production and distribution costs catering establishments are determined without the cost of raw materials used for the preparation of products.


Profit- acts as an excess of income from the sale of goods (services) over the costs incurred.

Net profit, after paying income tax, remains at the full disposal of the enterprise.

Profitability- an indicator of the effectiveness of one-time and current costs. IN general view profitability is determined by the ratio of profit to one-time investments and current costs, due to which this profit is received. Distinguish between "production profitability" and "production profitability".

Tables 14
Calculation of the cost of raw materials structural unit
Name Quantity Price for 1 kg Raw material cost
products necessary product, rub. for execution
products, kg day
production
programs, rub.
TOTAL:

Thus, the cost of raw materials is CC = ... rub.

Table 15 economic activity structural subdivision of the enterprise LLC "…"

Indicators Per day,
rub.
1. Turnover, rub.
2. Cost, rub.
3. Gross income, rub.
5. Costs of production and circulation, rub.
7. Profit from the sale of products of own production,
rub.
8. Return on sales, %

The average mark-up for products of own production is - …%

1. The daily turnover of a structural unit is determined by adding up the cost of all sold dishes, drinks and products per day.

T = ... rub.

2. The planned gross income of a structural unit is determined by the formula:

VD \u003d T - SS, (10)

where: VD - gross income, rub.; T - daily turnover, rub.; CC is the cost of raw materials, rub.

3. The planned profit from the sale of products of own production is determined by the formula:

P \u003d VD - I, (11)

where: P - profit from the sale of products of own production, rubles; VD – gross income, rub.; And - production and circulation costs, rub.

4. Profitability of sales is determined by the formula:

P = P ⋅100% , (12)
T

where: P - profitability of sales,%; P - profit from the sale of products of own production, rub.; T - daily turnover, rub.

(Draw a conclusion )

Operational and strategic performance indicators of enterprises and organizations can be used to operational planning, can connect the activity of the enterprise with the components of the strategy, with the performance indicators of the activities of the divisions of enterprises and organizations of all forms of ownership. Difficulties in the formation of a system of indicators lie in the fact that the processes economic development represent a complex of a huge number of inseparably acting and constantly changing factors and the results obtained.

To assess the activities of the organization as a whole and its structural divisions, all indicators are divided into two groups. Strategic performance indicators of enterprises and organizations characterize the goal, the mission is used only for strategic accounting and planning. These include indicators such as cash flow, liquidity ratios, profit, turnover, share fixed costs at the enterprise. Operational indicators are applicable only for planning and accounting for the results of the enterprise's operational activities. This group includes indicators that measure private processes and duplicate the indicators of the first and second groups at enterprises of all forms of ownership.

The proposed indicators make it possible to improve the quality of management decisions at the enterprise. To form a cost indicator, it is necessary to evaluate the resources necessary to fulfill the specified targets. Resource assessment is carried out with the help of standards and action plans. With the help of standards, the need for resources is planned to fulfill the indicators of volume, range of output and deadlines for the delivery of products. With the help of the action plan, you can plan specific steps to reduce the percentage of rejects and excess consumption of materials.

Standards and measures are evaluated in terms of the need for financial resources. This is how budgets come about. Budgets contain all expenses that a manager can influence. For example, an enterprise, having stocks of inventory items, incurs costs associated with warehousing, property tax costs, as well as opportunity costs associated with the inability to invest somewhere. working capital held in the form of reserves. All these costs are associated with the object of management - stocks. The specificity of large enterprises in this matter lies in the fact that, due to the scale of the enterprise, the system of standards significantly prevails over targeted activities. large enterprise much easier to manage through the maximum rationing of all processes. However, not all standards are economically justified.

A significant part of them is outdated and does not contribute to the technological and organizational parameters of processes required today. At the same time, it is often so difficult to make adjustments to the process due to the large number of approvals that it is simply neglected. By appointment, all indicators are divided into directive and calculated. Directive indicators reflect the main tasks of the unit in a particular period, are used to assess the performance of units and encouragement. Estimated indicators, along with directive ones, are necessary for organizing the work of departments, substantiating the level of directive indicators and for analytical purposes. current trend to the development of initiative, increasing the independence and responsibility of the heads of departments, is manifested, along with other factors, in a reduction in the number of directive indicators. The composition of directive indicators for departments is established based on the priorities of the organization's activities in the planning period, and must be adjusted when environmental conditions change.

The system of accounting for the work of departments should be built in such a way as to provide the necessary information both for making management decisions that determine the activities of departments, and for evaluating and stimulating this activity. It is most expedient here to keep records on responsibility centers. In this account, all overall results and costs to the organization are assigned to one or another responsibility center.

During the design process, it is necessary to develop a system management accounting costs by departments and types of products, taking into account the specifics of the organization. To build a reliable and effective system management accounting great importance has knowledge of the characteristics of enterprises chemical industry, which are determined by a number of factors: the organization of production, the range of products, the structure of the main production assets, pricing and are expressed as follows:

1. Technological features production, including chemical, thermal, mechanical and other processes.

2. The impossibility of creating stocks of raw materials due to the loss of certain technical properties.

3. Seasonality of the receipt of raw materials, settlements with suppliers, as a result of this, the uneven loading of production assets and work force during the year, which causes fluctuations in the cost of production by months during the year;

4. Variety of flow charts and production equipment various kinds products;

5. Difficulty organizational structure enterprises. Thus, the specific features of the chemical industry enterprises affect the formation of economic information within the framework of the created management cost accounting system for departments and types of products, taking into account the specifics of the organization.

Accounting for costs by responsibility centers allows you to generate data on costs and revenues for each responsibility center in such a way that deviations from the planned level can be attributed to the responsible person. To determine the degree of unity and difference between the place of origin and the cost center, the center of responsibility, it is necessary to identify the goals of the corresponding cost groupings, consider their development in the management accounting system. Let us dwell on the question of how the system of accounting and reporting, management of activities by responsibility centers can work in practice, how the results are compared, controlled, and measured in relation to the responsibility center. Each responsibility center in the organization performs work on different programs. In sum, the matrix shows three dimensions of cost information, each of which answers different questions:

1) the emergence of a cost item (dimension of the responsibility center);

2) for what purpose it arose (the dimension of the program);

3) what type of resource was used (the dimension of the cost element).

If the cost information in the cells is summarized by row, the result is accounting data by responsibility center, which is important for management. If this information is summarized by columns, the result is information on commodity costs, which is necessary to determine the price and evaluate profitability. finished products. The cost matrix clearly demonstrates the nature of the transformation of cost information, which effectively affects the internal control and reporting. In addition, the matrix form of presenting information on costs avoids duplication in the formation of indicators for the consolidated accounting of costs and production. Based primary documents the accounting service carries out accounting of costs according to the norms, on deviations from the norms analyzes the change in norms and standards in production department enterprises. Indices of change from the norms are calculated, a reporting calculation is made for responsibility centers. To analyze the received information, you need to:

Apply the following classification of costs in the enterprise:

Controllable and non-controllable costs;

Reliable costs in the enterprise;

Changeable and unavoidable items of expenditure in the enterprise, for example, transaction costs.

When analyzing deviations, it can be traced that such costs as uncontrollable have an impact on the level of distribution costs. The factor of prices is independent of the work of enterprises. A change in retail prices for goods, respectively, affects the absolute value of the turnover in the enterprise, and therefore the relative level of costs in the enterprise. Changes in wholesale prices for materials, changes in tariffs for rail, water, road transport, change in rental rates for a loan, change in distribution costs in general for the enterprise and its structural divisions. The level of costs at the enterprise can be influenced by such factors as the conditions for chartering cars, the uniformity of the delivery of goods to the retail network, the implementation industrial enterprises and other manufacturers of supply contracts and a number of other external factors. Dependent, subjective reasons include those that are caused by the activities of the enterprises themselves. Rational use dedicated core and revolving funds, study of indicative demand and market conditions at the enterprise, implementation of the marketing plan, selection economic forms service at the enterprise, compliance with credit and financial discipline, increasing labor productivity - these and many other internal factors will favorably affect the amount of profit. When analyzing deviations, it is possible to conclude for which cost items the greatest deviations from a given level occur. Be sure to find out for what reasons there were deviations up or down, whether it is due to theft, abuse, or the quality of customer service. Possible reasons for deviations can be given in the classifier, developed taking into account the activities of each particular enterprise. For proper organization taking into account the costs of distribution for the allocated responsibility centers, it is possible to predict the activities of the enterprise for the next financial period. Expenses for such cost items as expenses: for wages, deductions for social needs, depreciation of fixed production assets at the enterprise, expenses for transportation, storage, processing, delivery, expenses for fuel, energy, loss of raw materials, during transportation, storage, sale , payments for insurance of the property of the enterprise - when organizing analytical accounting within the enterprise, it can be distributed for each store, for each section, in the context of each product group. On the basis of primary documents in the context of each responsibility center, on the basis of statements, expenses are distributed by such items as distribution costs, the volume of trade.

The system for accounting for deviations from established standards and norms, the scheme for their reflection on the relevant accounts accounting, the mechanism for writing off and making managerial decisions in the field of property management includes two directions. The first direction is based on the reflection of deviations in system accounting based on the use of appropriate accounting accounts, their analysis with the appropriate specialization. The results of activities are reflected in the relevant accounts of accounting. The second direction was based on the principles of reflecting deviations in primary documentation and accounting registers, on the use of a system of relevant synthetic and analytical accounting accounts.

In the western direction, in accounting integrated on the basis of financial and management accounting, the difference between actual and predetermined costs is reflected in the special account “Deviations from predetermined cost”, “Deviations in wages”, “Deviations by cost analysis centers”. To account for these deviations on these accounting accounts, these accounting accounts can be debited and credited using the standard method of cost accounting and calculation of the cost of products, works, services. The balance of the account in this case expresses the deviations. For control purposes, the actual distribution costs can be represented as a diagram shown in the figure. After determining the actual distribution costs for each responsibility center, on the basis of a summary table, it is possible to determine the actual distribution costs for the enterprise for the reporting period, indicating the standard distribution costs and deviations from the norm. calculation of the cost of products, works, services. The balance of the account in this case expresses the deviations.

For control purposes, the actual distribution costs can be represented as a scheme. After determining the actual distribution costs for each responsibility center, on the basis of a summary table, it is possible to determine the actual distribution costs for the enterprise for the reporting period, indicating the standard distribution costs and deviations from the norm. With the normative method of accounting, it is important to properly organize the operational control of distribution costs at the enterprise.

Methods are used: technical and economic calculations, rates, and other settlement norms at the enterprise, based on the number of employees, on the basis of contracts, on the basis of calculation and analytical or economic and statistical methods, taking into account the influence of various factors in the planned period of time. The purpose of the preliminary control is to draw up an estimate. When planning costs in the enterprise, quality is improved trade service at the enterprise, the volume and structure of trade turnover is planned for the period under study, indicators of development and planning of the material and technical base at the enterprise are formed. The second stage is the current daily control. The advantage of this control is that costs can be controlled immediately after they occur. To do this, after drawing up an estimate separately in a book or journal, you can calculate and distribute the planned retail turnover of the responsibility center for each working day.

For control, it is necessary to calculate the actual data at the enterprise:

Turnover volume: actual revenue per day;

Expenses for transporting goods: the share of expenses multiplied by the fact. one day, t \ o;

Labor costs at the enterprise: approved norms and prices at the enterprise, tariffs multiplied by the fact. m/o per day;

Deductions for social needs at the enterprise;

Taxes: the norm to the volume of trade.

Comparing the normative and actual data at the enterprise, we conduct daily monitoring - we determine whether the turnover plan at the enterprise has been fulfilled, how much the deviation is, how things are with the distribution costs at the enterprise and for which article an overrun has formed. Timely determination of the turnover and costs makes it possible to take timely management decisions on the spot and correct errors without waiting for the end of the reporting period, which is the advantage of this stage of control.

Subsequent control is an analysis of economic activity at the enterprise according to the reports of the enterprise.

We offer the following types of control:

budget control,

Control over deviations from estimates at the enterprise,

Regulation change control.

Control on estimates in the subsequent control can be omitted, since it occurs in the first stage of control.

In the third stage, the actual costs are determined by the formula:

Zf \u003d Zn ± O ± I,

where Zf - actual costs; Зн - standard costs; O - the value of deviations from the norms; And - the magnitude of the changes from the norms.

In the analysis of distribution costs, the factors that affect the size of the profit of a structural unit of an enterprise are most often studied. The influence of the volume of retail trade turnover at the enterprise is determined by conditional subdivision of expenses into those that do not depend on the volume of trade turnover: conditionally fixed and conditionally variable costs for enterprises. To determine the impact of changes in the volume of retail turnover at the enterprise on the overall level of distribution costs, it is necessary to recalculate the predicted level of semi-fixed costs at the enterprise.

The level of transport costs for salt will be higher than for sugar, and for sugar - higher than for tissues, and so on. The analysis data and control results must be taken into account in the further forecasting of the enterprise's performance indicators for the reporting period.

At strategic planning A company must take into account a number of factors. The main condition for the activity is a developed material and technical base and a retail network of trade enterprises. For expansion and optimal service retail space complex rationalization influences, which contributes to the correct distribution of retail space for the sale of goods by separate groups, an increase in retail space for the sale of goods, works, services at the enterprise and for the display of goods. Expenses manual labor in trade are associated with loading and unloading operations, the movement of goods within the store, because the degree of mechanization of these works also does not meet the requirements.

In recent years, unfortunately, the situation has not improved, but worsened, the number of refrigeration and other commercial and technical equipment has not increased. To use it to its full potential technological equipment, heavy refrigerators, solve the problems of capital productivity, optimize distribution costs, increase, accelerate the turnover at the enterprise, you can organize additional services for the population: cutting fabrics at home, selling relevant goods, home service, using a system of orders for goods, etc. In the optimization of distribution costs, the costs associated with inventory are of particular importance. Carrying over balances constitute a quarterly stock at the enterprise. and the reason for this is not only economic instability.

The demand of buyers is studied quite rarely, goods are imported without knowing the corresponding actual need for them, the existing system of product promotion is ineffective. There is a need to form the concept of "Inventory Management", "Management of the consumer cooperation enterprise".

Solving the issues of accelerating the turnover of goods allows you to free up your own working capital, reduce the cost of paying interest on a loan. An important factor is the increase in labor productivity in trade as a result of the introduction new technology and technology. Abroad in the study of commodity-group distribution costs in trade at the beginning of the 19th century. only the first steps were taken, which were associated with the name of Professor I.F. Sher. According to Russian scientists, in 1910 he analyzed the calculations of the Basel Society of Swiss Consumers for 12 groups of goods for 11 years - from 1898 to 1908. The calculation was considered for 8 groups of food and 4 groups of non-consequent goods.

The research was carried out with the aim of:

Determining the cost intensity and profitability of trade for individual product groups,

Evaluation of the competitiveness of cooperatives in the enterprise;

Finding measures to reduce the cost of the trading apparatus, improving the price system.

Later, studies on this problem were conducted with the USA and Germany, mainly in wholesale trade, In the USA, such studies were carried out by the Department of Commerce under the leadership of J. Millard, and the Department of Agriculture was also involved in them. The distribution of total costs between product groups was made in proportion to the volume or value of product groups, inventory, weight goods sold and others. The method of accounting for direct costs was not used.

Later, in foreign economic literature, methods for calculating trade costs by commodity groups began to be animatedly discussed. The task of the study was to develop practically acceptable methods for calculating the cost of products, works, services, which became the subject of research by Marianne Bitting in her doctoral dissertation.

In the very concept of profitability in retail business nothing is obvious, simple, or straightforward. A product can be presented in one light when you measure its "dirty margin" (gross revenue) and look completely different in terms of net profit. Marsh supermarket research has shown that perishable and non-food products play a role big role in the formation of gross income than in sales volumes. The turnover of grocery products, on the contrary, is high, but their margin is low. This, according to the authors, is the complexity of the very concept of profitability.

Much depends on what and how to measure, what costs and how to take into account. The work of the supermarket chain provides for special projects for customers that exceed the profitability of each product separately and of the entire enterprise as a whole. For example, many entrepreneurs will never drop the price below 99% for a two liter capacity of Cola, but Marsh goes for it and ultimately benefits from increased customer flow.

The company determines the profitability of the product, Determines the dirty margin for each category in the store. The research department collected information on all cost components, including the maintenance of the warehouse and other premises, labor costs, including the maintenance of other premises, warehouses, etc. Indirect costs related to management were not read. These data were entered into a formula created by the Food Marketing Institute. In association with electronic inclusion in the database, each product package takes an average of 2 seconds, and 2 seconds are spent reading the product barcode. 60% of all packaging passes through the hands of the employee who forges the goods. This time is calculated when calculating the cost of packaging and implementation.

The result of such meticulous work is entered into a table that reflects the groups of goods gross income (%), profit (%), average retail price per unit, average gross income, average profit per unit sold, average profit per product sold (USD). ) Data on costs, cost intensity, income intensity by product groups is not given, but an idea of ​​the costs for each unit of production. When forming a system of indicators for a particular unit, it is necessary to determine the composition of indicators and their purpose, methods for measuring them and the method of calculation. This methodology also considers the calculation of the rent per quantity per number of packages stored in the product room.

The amount of profit of the structural unit of the enterprise. depends on the method of accounting for direct costs, on the methods of calculating the cost of products, works, services. For the distribution of packaging costs in the domestic cost estimate, a more rational and more universal approach is also presented.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Similar Documents

    Selection of canteen equipment, calculation of annual turnover, production and distribution costs. Calculation of labor costs, determination of the unified social tax. Calculation of gross income, profit and profitability of a public catering enterprise.

    term paper, added 04/21/2012

    The essence of retail turnover, meaning, composition, planning. Determination of commodity stocks, their rationing and classification. Features of fund planning wages, production and distribution costs. Calculation of gross income and profit.

    term paper, added 03/25/2015

    Definition economic efficiency production, calculation of the standard level of production, net and gross income; the concept of profitability. The quality of agricultural products and the quality of work, ways to improve production efficiency.

    abstract, added 07/04/2010

    Financial and economic characteristics of the Italian cuisine restaurant "Buono", analysis of the services market. Calculation of turnover and gross income of the enterprise. Calculation of production and circulation costs by items of expenditure. Definition of economic efficiency.

    term paper, added 12/15/2014

    Analysis of the production and sale of products of the enterprise and the factors influencing them. Cost criteria marketable products. Determination of the level of profitability of the enterprise. Analysis of labor productivity and wages of the plant "Electronics".

    abstract, added 08/25/2009

    Analysis of the dynamics, structure of turnover, gross income and distribution costs trade organization. Study of economic efficiency modern enterprise. Economic and financial activities of the company. Determination of profit and profitability of Saturn LLC.

    test, added 01/25/2015

    Methods and techniques economic analysis. Ways of processing economic information in the analysis of economic activity. Assessment of turnover, profit generation and profitability commercial enterprise"FIRST", calculation of gross income, distribution costs.

    term paper, added 01/19/2012

    Stock structure commodity values. Analysis of the use of production resources. Evaluation of reserves for improving work efficiency. Methodology for calculating planned indicators. Development of measures for the implementation of reserves to increase production efficiency.

    thesis, added 04/13/2014

1 Principles of performance evaluationPR-department

2 Performance evaluation methods

3 Evaluation of the effectiveness of individual PR tools

4 PR-audit

The results of the activities of the PR department in the organization create an information field for its development, influence public opinion and contribute to the formation of its reputation. One of the features of the PR activities of modern companies is the difficulty of assessing its effectiveness and efficiency, both from an economic point of view and from an informational, social and image point of view.

The question of evaluating the effectiveness of the PR department arises if the funds invested in PR seem disproportionately high compared to the results of the PR activities carried out. Evaluation of effectiveness is also necessary to confirm the choice of certain tools for the implementation of the communication program.

Regardless of the specific practical context, the topic of the effectiveness of PR events naturally raises the question of the criteria for its measurement. Today, in the market of professional PR services, proposals are being formed to evaluate the effectiveness of communication programs and strategies, both at the planning stage and at the stage of implementation and summing up. In fact, there is a new line of activity related to the implementation of a communication audit.

1 Principles of evaluating the effectiveness of the pr-department activity

There are a number of basic principles, deviation from which can significantly complicate the process of performance evaluation:

    the goals of PR activities should be consistent with the business goals of the company. The goals of any PR event should at least not contradict the overall goals of the organization at this stage of development. In general, it is necessary that the work of the PR department correspond to the company's strategic priorities in the field of relations with target groups and the public in the broadest sense;

    PR activities should be evaluated in PR terms. However, quite often there are attempts to evaluate the results of PR activities as a percentage of turnover, profit or growth in the number of customer requests;

    methods for evaluating effectiveness are varied. There is no one reliable and unambiguously correct tool for evaluating the effectiveness of an organization's PR activities. There are quite a lot of tools for assessing the effectiveness of PR activity, both qualitative (content analysis, expert surveys, focus groups, etc.) and quantitative (telephone/on-line surveys, mass population surveys, etc.).

Thus, the directions of PR activities cannot be evaluated by the same methods. To do this, there are two main types of PR-results / PR-consequences:

Measurable intermediate PR results, which are usually short-term and superficial (for example, the number of media used or the effectiveness of the distribution of a particular message in society);

PR (Major Outcome) Consequences, which usually have a strong impact and serious consequences in the future (for example, determining how much the program has changed the level of attitude, understanding, consciousness and possible behavior).

Planning a PR event makes it possible to evaluate the effectiveness. Performance evaluation is always a comparison of the achieved results with the planned ones, therefore, first of all, it is necessary to determine the strategic goal and tactical objectives of the ongoing PR activities. At the same time, it is desirable to define the goal in terms and concepts that can be further used as criteria for evaluating effectiveness. For example, you can set a goal to include bank experts among the most relevant commentators on financial news for the media. In this case, the criteria will be an increase in the number of cited statements by bank experts, an increase in the number of calls to the press service, etc. Such indicators can be clearly measured.

Evaluation of the effectiveness of a PR campaign is always directly related to its planning, as this allows us to formulate the expected result already at the stage of preparing any PR activity. And conflicts related to misunderstanding and lack of transparency of the results achieved with the help of PR tools are the result of the lack of initially set goals and the ability to measure their own actions with any benchmarks. Practice shows that it is in the interests of a PR consultant not to hush up the situation, expecting that subjective satisfaction will be the basis of the client's assessment of the work, and at the very beginning of the project to discuss how the results of PR activities will be measured.

Performance measurement is not performance evaluation. It is necessary to distinguish between these concepts. Both are based on the presence of a workable PR strategy and the division of the results of PR activity into short-term and long-term ones. If we mean a single event, the purpose of which is local and not tied to the strategic communication priorities of the company, then it is possible to measure the effectiveness of the work done. As a rule, this opportunity is provided immediately after the PR event.

However, if we are talking about systematic work on the creation and management of reputation, then there is a need to conduct significant research devoted to assessing the effects achieved as a result of PR activities.

Evaluation of effectiveness should not exceed the value of the PR campaign itself. This thesis is directly related to the timing of the implementation of the PR program: if an organization is aimed at long-term work on building an image and reputation, then it is imperative to collect empirical data in order to check the correctness of the chosen direction and demonstrate the results. As a rule, in such campaigns, performance evaluation becomes a recurring project that requires no less resources than the current PR activity. For these reasons, the task of communication audit can be outsourced (writing custom programs for other companies).