We all periodically have to make decisions and, I must say, this is not an easy task. But it is much more difficult for those who are forced to make choices for the entire organization (department of the firm). Here one cannot do without assessing the effectiveness and quality of management decisions.

Indicators and criteria for the effectiveness of economic decisions

To talk about the quality of management decisions, it is necessary to define the concept of the effectiveness of decisions and its types. In economics, efficiency is understood as the ratio of the results of a firm's activities. Usually they are characterized by profit and the amount of funds spent on receiving it. But one cannot speak of an economic assessment of the economic efficiency of management decisions, because decisions are made in almost all areas of the firm's activities. Therefore, there are several types of efficiency.

1. Organizational efficiency can manifest itself in changing the working functions of employees, improving working conditions, optimizing the organizational structure of an enterprise, reducing the number of employees, creating a new department, etc.
2. The social effectiveness of management decisions can consist in creating conditions for creative work employees, improving customer service, reducing staff turnover, improving the psychological climate in the team.
3. Technological efficiency can be expressed in the introduction of modern technologies in production, acquisition new technology, improving labor productivity.
4. Environmental efficiency can be expressed in ensuring the safety of employees, environmental safety the work of the company.
5. Legal efficiency lies in ensuring the safety, legality and stability of work, reducing penalties.

Evaluation of the effectiveness of managerial decision-making

There are many methods for assessing efficiency, they are classified according to the complexity of execution, the nature of the work performed, the accuracy of the results obtained, the volume of costs, etc. That is why the assessment of the effectiveness of management decisions is entrusted to a group of highly qualified specialists. Consider the main methods for assessing the effectiveness of management decisions.

1. The comparison method consists in comparing the planned indicators with the actual values. Allows you to detect deviations, their causes and ways to eliminate deviations.
2. The index method is needed when evaluating complex phenomena that cannot be broken down into elements. Allows you to assess the dynamics of processes.
3. The balance sheet method consists in comparing interrelated indicators. It makes it possible to identify the influence of various factors on the activities of the organization and to find reserves.
4. The graphical method is used in cases where a clear illustration of the company's activities is required.
5. FSA (functional cost analysis) is a systematic approach to research in order to increase the return (beneficial effect).

Methods to improve the efficiency of management decisions

You can talk for a long time about methods of increasing the efficiency of managerial decisions, but by and large there are two of them - improving the development of a solution and increasing control over the execution of a decision.

After all, if the solution does not bring desired result or it does not fully bring it, then either mistakes were made during its development, or the performers confused something. And you can find out only by holding detailed analysis making management decisions. Evaluation, as we found out, is not easy and expensive (especially if outside specialists), therefore, it is necessary to be attentive to the stages of the solution development, and to monitor the order of its execution. And you also need to be able to competently convey the idea of ​​innovation to employees so that there is no misunderstanding.

The effectiveness of management decisions and its components. Organizational effectiveness of SD. Social effectiveness of SD. Economic efficiency of SD. Comparative economic analysis and guidelines for assessing the effectiveness of management decisions. Methods for calculating the economic efficiency of preparation and implementation of SD: an indirect method of comparison different options, a method of assessing the final results, a method of assessing the immediate results of activities.

General information

Effectiveness comes from the word "effect", which means the impression someone makes on someone else. This impression can have organizational, economic, psychological, legal, ethical, technological and social connotations. The effect can be observed or shaped. Usually the effect (result) is compared with costs in comparable terms. For example, in 1994, 30% of the population (120 thousand people) of city N took part in the mayoral elections, while 1.2 thousand people were involved in the election campaign. activists, and in 1999 - respectively 45% (180 thousand people) of the population and 900 people. activists. The organizational effect is 60 thousand people, and organizational costs have decreased by 300 people. activists.

The ratio of effect (result) and costs characterizes efficiency any activity or phenomenon. Efficiency can be positive or negative. In the given example of the election campaign in 1999, there is a positive effect and a reduction in organizational costs. This is possible as a result of improved technology of the propaganda campaign, high professionalism of the activists.

Thus, we can talk about organizational, economic and other efficiency (Fig. 7.2)

Rice. 7.2.The main types of functional efficiency

One kind of efficiency can change at the expense of another. So, by reducing economic efficiency, you can increase social efficiency. If we put economic efficiency in the first place and do not pay attention to organizational efficiency, then all information processes can slow down and this, of course, will affect the very economic efficiency. Let us recall the principle of the dinosaur: "Until the decision made in the head of the dinosaur for the tail reaches him, it may no longer be necessary or there will be no tail."

The effectiveness of the company as a whole consists of the effectiveness of SD, the effectiveness of products, the company's ability to produce it, a high image among suppliers, contractors and customers.

SD efficiency

SD efficiency - it is resource performance obtained as a result of the development or implementation of a management solution in an organization. Resources can be finances, materials, personnel health, labor organization, etc.

Similarly to the classification of overall efficiency and effectiveness, SD is divided into organizational, economic, social, technological, psychological, legal, environmental, ethical and political.

Organizational effectiveness of SD - it is the fact of achieving organizational goals with fewer employees or in less time. Organizational goals are associated with the implementation of the following human needs: in the organization of life and safety, in management, stability, order. Organizational effectiveness and quality of SD are inextricably linked and therefore in many publications these parameters of SD are considered together.

Economic efficiency of SD is the ratio of the value of the surplus product obtained as a result of the implementation of a specific SD and the costs of its development and implementation.

Social effectiveness of SD can also be considered as the fact of achieving social goals for a larger number of people and society in a shorter time with a smaller number of employees, with lower financial costs. Social goals fulfill the following human needs: information, knowledge, creative work, self-expression, communication, rest.

UR technological efficiency - the fact of achieving certain results (industry, national or world technological level of production), planned in the business plan, in a shorter time or with lower financial costs.

Psychological effectiveness of SD- the fact of achieving psychological goals for more workers or population in a shorter time, with fewer employees or with lower financial costs. Psychological goals fulfill the following human needs: love, family, free time.

Legal effectiveness of SD assessed by the degree of achievement of the legal goals of the organization and personnel in a shorter time, with fewer employees or with lower financial costs. Legal goals fulfill human needs for safety and order.

Environmental efficiency of SD - it is the fact that the environmental objectives of the organization and its personnel are achieved in a shorter time, with fewer employees, or with lower financial costs. Environmental goals fulfill the following human needs: safety, health, organization of sustainable development of life, physiological.

Ethical effectiveness of SD - the fact of achieving the moral goals of the organization and personnel in a shorter time, with fewer employees or with lower financial costs. Ethical goals realize the needs and interests of a person in the observance of moral norms of behavior by people around him.

Political effectiveness of SD - it is the fact of achieving the political goals of the organization and personnel in a shorter time, with fewer employees or with less financial costs. Political goals fulfill the following human needs: faith, patriotism, self-manifestation and self-expression, management.

The effectiveness of SD is divided according to the levels of its development, coverage of people and companies. The effectiveness of SD is distinguished at the level of production and management of a company, group of companies, industry, region, country.

In the company's activities, a necessary condition for effective functioning is the balance of interests of all business participants: owners, managers, personnel, counterparties, clients, etc. With a common interest, each of them has its own interest, which must be respected and taken into account by its other participants.

Management of SD efficiency is carried out through a system of quantitative and qualitative assessments based on real indicators, norms and standards for the effectiveness of products and the activities of the company itself. Such indicators, norms and standards include data in the field:

 the activities of the company as a whole;

 the degree of satisfaction of the needs and interests of the personnel;

 the company's activities in a specific market;

 management, service and production activities;

 direct production;

 production of certain types of products (services, information and

• use of material and intellectual resources;

 public relations companies,

as well as the generalized performance indicator adopted in the company.

Methods for assessing the economic efficiency of SD

When considering economic efficiency ( NS e) it is methodologically difficult to reliably determine the value of the surplus product obtained as a result of the implementation of a specific SD, i.e. its market value. Implemented in the form of information, SD is not directly expressed in the material form of goods, services or knowledge, but creates conditions for them. A positive economic effect from SD is savings, a negative one is a loss. A number of methods are known for measuring (more precisely, evaluating) NS NS, among which it is more commonly used:

 an indirect method of comparing different options;

 by final results;

 by direct results of activities.

Indirect method involves market value analysis

SD and SD costs by analyzing SD options for the same type of object, developed and implemented in approximately the same conditions. SD before concrete implementation goes through many levels of management and production, therefore it is necessary to separate the influence of the subjective factor that slows down or accelerates this process.

This method allows instead of the market value of SD to use the market value of manufactured products. So, when implementing two SD options, the relative economic efficiency for the first solution can be determined from the following ratio:

NS e = ( NS 2t / Z 2t  NS 1t / Z 1t) 100%,

where NS 1t - profit received for the sale of goods in the first version of SD; NS 2t - profit received for the sale of goods in the second variant of SD; Z 1t - the cost of production of goods in the first version of the SD; Z 2t - the cost of production of goods in the second version of the SD.

So, if the manager with his decisions only supports production at the same level, then the economic efficiency of SD will be zero, while other types of efficiency can be significant, for example, organizational, social.

End-point determination method based on the calculation of the efficiency of production as a whole and the allocation of a fixed (statistically justified) part ( TO):

NS NS = (NS K) / OZ,

where NS- profit received from the sale of goods; OZ - total costs; TO - the share of SD in production efficiency ( TO= 20  30%).

Method for determination of E NS by immediate results activity is based on an assessment of the direct effect of SD in achieving goals, implementing functions, methods, etc. The main parameters in assessing NS NS are standards (temporary, resource, financial, etc.). The value NS NS determined from the ratio:

NS NS = C i /P i  100%,

where WITH i- standard for the use (waste) of the resource i for the development and implementation of SD; P i - actual use (costs) i resource for the development and implementation of SD.

When calculating NS NS using this method, it is necessary to determine the value NS NS on several resources ( T) and then by priority of resources ( NS i) find the mean NS NS .

NS e =
m.

Examples of assessing the economic efficiency of SD

_______________________________________________________________

EXAMPLE 1

The Goryachiy Khleb company produces and sells bakery products and other products. The head of the company implemented an SD for changing functional responsibilities and laid off one employee. For other employees, material remuneration was increased for performing additional functions. As a result of improved functional responsibilities and better work of staff, the cost of production decreased by 1%, the price of products decreased by 0.5%, but the total realized price increased by 5% due to the increase in sales. General data are given in the table:

It is required to assess the economic efficiency of SD. We will calculate the economic efficiency of SD by two methods: comparing the final results and by the final results. By the method of comparison of the final results:

NS NS = (0,668 / 2,054  0,518 / 2,074)  100%.

As a result NS NS = 7.6% is not bad at all!

(K = 20  30%):

NS e = (0.668 / 2.054)  0.25  100%.

As a result NS NS = 8.1%. Compared to the previous result, a little more. However, this difference is permissible in economic and managerial calculations.

EXAMPLE 2

The local excavator factory produces crawler excavators. Sales of machines are decreasing, which does not correspond to the capabilities of the plant. The head of the marketing department accepted the UR on expanding the form of payment for products in the form of leasing; the plant itself acted as the lessor. Cars began to leave the factory faster than the financial filling of the current account. After a year of work, I had to abandon this system. And then Chief Engineer the plant decided to create permanent and temporary parts of the working personnel. The permanent part of the staff works independently, and the temporary part - depending on the number of orders. General data for calculations are shown in the table:

It is required to assess the economic efficiency of two SDs.

We will calculate the economic efficiency of SD by two methods: comparing the final results and by the final results.

By the method of comparison of the final results:

A. Let's calculate the economic efficiency of the second solution relative to the first.

NS e = (1.514 / 6.537 + 0.183 / 8.234)  100%.

As a result NS NS = 25.4% is a good relative result.

B. Let's calculate the economic efficiency of the first solution relative to the second.

NS e = (0.183 / 8.234  1.514 / 6.537)  100%.

As a result NS NS =  25.4% is a poor relative result, leading to economic damage.

By the final results method(K = 20  30%):

A. For the first solution:

NS NS =  (0,183 / 8,234)  0,25  100%.

As a result NS NS = 0,56%.

B. For the second solution:

NS NS = (1,514 / 6,537)  0,25  100%.

As a result NS NS = 5,7%.

Compared to the previous assessment method, the results differ significantly. And this is not surprising, since in the first method, one of the solutions was taken as a basis, and the second did not depend on other solutions. In this example, it is more correct to apply the method of final results.

EXAMPLE 3

Open Joint Stock Company "Stroydor" designs and builds roads of local and republican significance. The meeting of shareholders adopted a resolution on the commencement of work on the design of new roads with modern pavements. As part of this decision, the director of the JSC allocated financial resources, personnel and equipment for the design department, and also determined the design time. General data for calculations are shown in the table:

It is required to assess the economic efficiency of SD. Let's calculate the economic efficiency of SD for each resource:

NS e 1 = 200/220  100% = 90.9%;

NS e 2 = 16/13  100% = 123%;

NS e 3 = 9/8  100% = 112.5%.

The overall economic efficiency will be:

NS e = (90.9 1.2 + 123  1 + 112.5  1.1) / 3 = 118.6%.

This is a very high assessment of the economic efficiency of R.

The problem of choosing an alternative by a manager is one of the most important in modern science management, but it is equally important to make an effective decision. For a managerial decision to be effective, a number of factors must be taken into account (Fig. 1).

Rice. 1. Factors of the effectiveness of management decisions

1. Hierarchy in decision-making - delegation of decision-making authority closer to the level at which there is more necessary information and which is directly involved in the implementation of the decision. In this case, the executors of the decision are employees of adjacent levels. Contacts with subordinates who are more than one hierarchical level lower (higher) are not allowed.

2. The use of targeted cross-functional teams, in which their members are drawn from different departments and levels of the organization.

3. The use of direct (direct) horizontal connections when making decisions. In this case (especially at the initial stage of the decision-making process), the collection and processing of information is carried out without referring to the higher management. This approach contributes to making decisions in a shorter time frame, increasing responsibility for implementing decisions taken.

4. Centralization of leadership in decision-making. The decision-making process should be in the hands of one (common) leader. In this case, a hierarchy in decision-making is formed, i.e. each lower leader solves his problems (makes decisions) with his immediate leadership, and not with higher management, bypassing his immediate superior.

As already noted, the choice better option decisions are made by sequentially evaluating each of the proposed alternatives. It is determined how each solution option ensures the achievement of the ultimate goal of the organization. This determines its effectiveness. Those. a solution is considered effective if it meets the requirements arising from the situation to be solved and the goals of the organization (Fig. 2).

Rice. 2. Requirements for management decisions.

1. First, the solution must be effective; most fully ensure the achievement of the goal set by the organization.

2. Secondly, the solution must be economical; ensure the achievement of the set goal at the lowest cost.

3. Third, the timeliness of the decision. It is about the timeliness of not only decision-making, but also the achievement of goals. After all, when a problem is solved, events develop. It may happen that a great idea (alternative) will become outdated and lose its meaning in the future. She's been good in the past.

4. Fourth, the validity of the decision. Executors must be convinced that the decision is justified. In this regard, one should not confuse the factual validity and its perception by the performers, their understanding of the arguments prompting the manager to make just such a decision.

5. Fifth, the solution must be feasible, ie. unrealistic, abstract decisions cannot be made. Such solutions are frustrating and divisional and are fundamentally ineffective. The decision made must be effective and correspond to the forces and means of the team implementing it.

Methods of communicating the decisions made to the executors play a special role in achieving the effectiveness of decisions. Communicating decisions to the performers usually begins with dividing the alternative into group and individual assignments and selection of performers.

Ministry of Education and Science

State educational institution higher professional education

"Nizhny Novgorod State University of Architecture and Civil Engineering"

Institute of Economics, Management and Law

Department of Management and Marketing

abstract

By discipline: Management decisions

On the topic: "Evaluation of the effectiveness of management decisions"

Completed: student of group MN-13

Skvortsova N.A.

Checked by: Ph.D. Associate Professor T.N. Lopatkina

Introduction

Management decisions are one of the most important processes. The success of the business largely depends on its effectiveness. Only a professional manager possesses the technologies for the development, adoption, implementation of managerial decisions, without which effective management of an organization in a difficult economic environment is practically impossible. Every manager knows that before starting any business, it is necessary to determine the goal of his actions: strategic (for the long term) and tactical (for a specific action).

The goals should be specific and measurable, i.e. for each goal there must be a criterion that would allow assessing the degree of its achievement. If there is no such criterion, then it is impossible to implement one of the main management functions - control. And in this sense, a goal, the degree of achievement of which can be quantified, is always better than a goal formulated only verbally.

An equally important professional quality of a manager is the ability to foresee. One who does not know how to foresee cannot rule.

The external and internal environment in which the organization operates is subject to continuous changes, the degree of significance of which is different. In order not to be in the situation of a driver who did not notice a sharp turn in the road, control over the state of the external and internal environment of the organization should be carried out continuously.

It is the results of evaluating the effectiveness and control of management decisions that are the basis for the leaders of the organization to correct the decisions made earlier, if the deviations in the course of the implementation of the decisions made earlier are significant.

Only by correctly assessing the possible losses and gains, having developed a program of actions to prevent possible negative consequences, it is possible to make an effective management decision.

1. Solutions as a tool for changes in the functioning and development of enterprises

One of the conditions for the successful functioning and development of enterprises in market economy is a constant qualitative improvement of their activities. It is associated with changes in the organization of work, technological process, the equipment used, in the incentive system, personnel policy, ethical standards, etc.

Transformations should concern both the object and the subject of management. Management needs to periodically re-evaluate and adjust the objectives to reflect changes. external environment and the enterprise itself.

As a rule, serious changes cause decisions to improve organizational management structures. It is associated with the redistribution of powers, responsibilities, changes in coordination and integration processes. The strategy of change also applies to people, assuming the modification of the capabilities, attitudes, behavior of personnel, motivation, leadership, the formation of the workforce, and the implementation of a certain social policy.

The need for change is dictated by market demands, to which successful business leaders respond appropriately. It is typical for individual entrepreneurs (for example, Japanese) to provoke changes in the market so as not to be in the rearguard of these changes, not to yield in the competition. This allows you to maintain your "niche" and brings enterprises to new organizational, economic, technological, and cultural levels.

Most foreign companies (in the USA in particular) are of the opinion that moderate changes should be carried out annually, and fundamental changes once every four to five years. It should be remembered that a violation of the usual mode of work for a certain period of time can negatively affect the results of activities. Therefore, there should be a kind of compensatory measures aimed at smoothing the reorganization process in the firm. It should also be borne in mind that the enterprise is (as has been repeatedly noted) an organizational socio-economic system. Changes in some of its elements inevitably entail changes in others.

Readiness for change is a complex process in many respects, including psychological. As a rule, the need for them arises under the influence of the external environment, since the internal environment is more conservative and does not burden with the reached line of its development. Conventionally, in the technology of changes, stages can be distinguished: awareness of the need, the formation of a new view of the usual reality in the collective of the enterprise and its management, the implementation of changes.

In this regard, two types of leaders are distinguished: transitional and transformative. The former have the features of reformers, but are weighed down by internal and external constraints. The second ones are focused on creation. They need a clear vision of the future of the company based on the developed concept of change and the ability to captivate the work collective with their ideas. At the same time, it is very important to proceed from the mission of the enterprise, to correctly determine the goals, develop strategies for their achievement, taking into account the available material, financial and labor resources.

During the implementation of changes, as in any work, it is advisable to adhere to certain principles:

1. Make changes in accordance with the developed strategy for their implementation;

2. The transformation process should not be landslide, but gradual to ensure a smooth transition from the old to the new, in order to have a reserve of time to identify and, if necessary, make the required adjustments;

3. To take into account the influence of the human factor, the quite probable resistance of some part of the personnel to the coming changes. It is necessary to oppose this group of supporters of changes, to carry out appropriate work to reorient the "conservatives", to attract external consultants, if this is required by the current circumstances;

4. Pursue a policy of partnership with the company's employees based on awareness, encouragement of initiative and creativity, the formation of a favorable climate, effective "teams", a healthy spirit of competition, suppression of manifestations of bureaucracy;

Management specialist Larry Greiner proposed a model for successful management of organizational change, which includes a number of stages.

Stage I. Pressure and motivation. Its essence lies in the fact that the pressure of external factors (increased competition, changes in the economy, etc.) should induce managers to make changes.

Stage II. Mediation and reorientation of attention. When an idea of ​​change arises, it becomes necessary to use intermediary services, consultants.

Stage III. Diagnostics and awareness. At this stage, management gathers relevant information.

Stage IV. Finding a new solution and a commitment to implement it. After acknowledging the existence of the problem, the manager looks for a way to change the situation in a positive direction.

Stage V. Experiments and identification. Management rarely takes the risk of making major changes all at once. By experiment and identification of negative consequences, it becomes possible to correct actions in time and get highest efficiency from changes.

Competent development of a solution for carrying out changes in the enterprise is the key to the effective functioning and development of firms in the present and in the future.

2. The concept of efficiency and its main indicators

In economic science, efficiency is understood as the ratio between the results of financial and economic activities, characterized as a rule by profit, and the costs that caused the receipt of this profit.

Efficiency is determined on the basis of relevant indicators of financial and economic activity. As such can be used, for example, balance sheet profit, profit remaining at the disposal of the enterprise, income from securities, dividends, profit growth due to certain circumstances, the average annual cost of the main and working capital, costs of updating fixed assets, maintenance and provision of the management apparatus, etc.

The choice of specific methods, procedures and mathematical apparatus for assessing effectiveness is determined by the complexity and nature of the object of assessment. Thus, evaluating the effectiveness of simple objects, for example, accommodation Money on a deposit account, is determined by the ratio of the amount received in the form of interest on the deposit and the amount of the deposit.

When assessing the effectiveness of complex objects, they are conventionally differentiated into simpler components. Based on calculated private performance ratings individual elements object, get the opportunity to develop a generalized assessment of efficiency, taking into account various factors... This raises the problem of determining the contribution of each of the elements to the overall performance assessment. It is resolved by assigning a corresponding mathematical weight to each of the particular estimates of the effectiveness, which can be determined based on the determination of the importance of the corresponding element in the technology of the production process, their ranking according to the results of a survey of specialists, based on the share of this element in the total cost of the object or in the total amount of costs, etc. .NS.

Of particular interest is the use of expert methods for assessing efficiency. They can be applied both in the presence of a certain statistical base of the production and economic activities of the company, and in a newly created enterprise. In the first case, the task of experts is reduced to determining the significance of private assessments of efficiency, in the second, to the development of an agreed opinion on the possible efficiency of the enterprise in a new line of business.

3. Effectiveness of solutions

The practice of financial and economic activity in a market-type economy shows that enterprises of the same type, which have approximately equal material and financial resources, often have significant differences in the level of profit. Some of them are developing dynamically, others go to bankruptcy.

In this regard, leading domestic and foreign economists point out that one of the most important reasons for such discrepancies is differences in the efficiency of enterprise management, or, in other words, in the efficiency of managerial decisions developed and implemented by managers.

V general plan the effectiveness of enterprise management is understood as the effectiveness of management of the enterprise, which is a consequence of the ability of managers to develop effective management decisions and achieve the goals set.

Many economists are of the opinion that management efficiency is a function of two variables: the cost of developing management decisions and the maintenance of the management apparatus, on the one hand, and the results of management activities, which are reflected in the change in the values ​​of indicators that assess the state of the management object.

The level of economic efficiency is the most important characteristic of the management system and the quality of management decisions.

When assessing the effectiveness of management decisions, it is necessary to ensure the synthesis of economic and social aspects of management. In accordance with this, a system of performance evaluation criteria should also be developed.

Indicators such as an increase in profit, production volumes and sales of products, a change in the payback period of investments, an increase in the turnover of working capital, an increase in economic profitability, a reduction in the cost of maintaining the administrative apparatus, etc. can be used as efficiency criteria.

Ultimately, almost all of them lead to an increase in the company's profits. Quantitative changes obtained as a result of the implementation of management decisions are called the economic effect.

As a basis for determining the economic effect, the planned values ​​of indicators of financial and economic activity at an operating enterprise or similar enterprises for newly created firms are taken.

It is generally recognized that the process of assessing the effectiveness of managerial decisions is not an end in itself, but acts as a lever for using the reserves for increasing the efficiency of social production. Evaluation of the effectiveness of management decisions is a measure of the appropriateness of changes in the management system of an enterprise, a firm and, ultimately, should determine the nature and content of specific changes in the activities of an enterprise or organization.

The economic assessment of the effectiveness of management decisions cannot be considered in isolation from the assessment of production efficiency. But the direct use of production efficiency assessment can be insensitive to changes in management. Therefore, it is necessary to look for more specific, narrow indicators of the effectiveness of management itself.

The composition of qualitative indicators of the effectiveness of the development of management decisions can include:

1. Timeliness of submission of the draft decision,

2. The degree of scientific validity of decisions (the use of scientific methods of development, modern approaches), - multivariate calculations, the use of technical means,

3. Orientation to the study and use of progressive domestic and foreign experience,

4. The costs associated with the development of draft solutions,

5. The number of people employed in the development of solutions (specialists, hired employees of the enterprise), the cost and timing of the project, the number of co-executors at the stage of development of solutions,

6. Using external consultants in the development of solution options,

7. The degree of risk in the implementation of decisions, etc.

A quantitative assessment of the effectiveness of managerial decisions is largely difficult due to the specific features of managerial work, which consist in the following:

1. Managerial work, including the development and adoption of decisions, mainly creative, is difficult to standardize and record;

2. Implementation of the decision is associated with certain socio-psychological results, the quantitative expression of which is even more difficult than economic;

3. The results of the implementation of decisions are manifested indirectly through the activities of the collective of the enterprise as a whole, in which it is difficult to distinguish the share of managerial labor costs. As a result, the results of the work of decision makers and executors, on which the managerial influence is directed, are identified;

4. Due to the existing difficulties, there is often no current control over the implementation of decisions, as a result, the activity is assessed for the past period, an orientation towards the future is established, taking into account the factors that influenced in the past, although in the future they may not appear;

5. It is also difficult to assess the effectiveness of solutions and the time factor, since their implementation can be both operational (momentary) and deployed in time (within days, weeks, months and even years). Dynamism economic life can present nuances that collectively distort the magnitude of the expected performance of decisions;

6. It is also difficult to quantify the characteristics of the quality of decisions as the main prerequisite for their effectiveness, as well as the actions and interactions of individual employees.

4. Principles for assessing the effectiveness of the development of management decisions

It is advisable to highlight some principles for evaluating management decisions. These include:

1. Comprehensive assessment of the effectiveness of management decisions;

2. Objectivity in assessing management decisions;

3. Mandatory assessment of the effectiveness of management decisions;

4. Compliance of the assessment method with the nature of the control object;

5. Comparability of indicators for evaluating various management decisions;

6. Taking into account the individual characteristics of the enterprise, the management situation when building a model for assessing the effectiveness of management decisions.

Analysis of the problem of assessing the economic efficiency of management decisions allows us to single out the following items content of performance evaluations:

1.criteria (as a measure of goals) of the economic assessment of efficiency;

2. effects as descriptions of the consequences obtained as a result of the implementation of management decisions.

5. Methods for assessing effectiveness

Depending on the nature, content and measure of expression of changes in the activities of an enterprise, one or another method for assessing the effectiveness of a management decision is selected.

In terms of the role of methods in the assessment process, they are divided into:

1. methods of accounting for the relationship of social and political factors with the assessment of economic efficiency;

2. Methods for choosing criteria for assessing the effectiveness of management decisions;

3. methods of choosing the effects of the implementation of management decisions;

4. methods for determining the values ​​of the criteria;

5. methods for calculating effects.

By the nature of the work performed, assessment methods can be divided into:

1. methods of selection and identification in the process of developing an assessment of effectiveness;

2. calculation methods in the process of performing the assessment;

3. Methods of descriptions in the assessment process.

From the point of view of the role of a person in the assessment process, methods are divided into formal and informal.

According to the accuracy of the results achieved in the evaluation process, there are exact and approximate methods.

From the point of view of costs, methods are distinguished that require a significant investment of specialists' time, complex computing equipment and financial resources, and methods that do not require significant costs.

Whenever possible, implementation methods can be divided into complex and simple.

The variety of methods requires the inclusion of different specialists in the assessment group and the coordination of methods used on different stages estimates.

The professionals who make up the assessment team must be professionals in their field, with appropriate education and experience in this field. With constant work as part of a group, specialists not only hone their knowledge and skills, replenish their practical experience, but also master new methods of evaluating effectiveness. Based on the functional nature of the stages of the effectiveness assessment process and the content of the methods used at these stages, it can be concluded that the group of evaluators should be complex. This is consistent with the complex nature of the subject matter.

The following composition of the evaluator team seems appropriate:

1.economists familiar with economic and mathematical methods,

2. lawyers,

3. psychologists,

4.sociologists,

5. specialists in the general theory of organization and production management,

6. specialists in the methodology of systems analysis,

7.mathematics,

8. programmers.

Obviously, not every enterprise or association can provide such a composition. In this case, it is advisable to entrust the assessment of management efficiency on a contractual basis to specialized research institutes, design institutes or consulting firms specializing in this area of ​​business.

Determining the procedure and organization for assessing the economic efficiency of management decisions requires an answer to the following questions:

1. where the assessment is made;

2. when the assessment is made, what is the process;

3. What hardware and software tools are used to evaluate the effectiveness.

6. Methods for assessing the effectiveness of enterprise management

Along with a direct assessment of the effectiveness of management decisions, it is necessary to use methods for assessing the effectiveness of enterprise management as a whole.

A methodology for assessing management efficiency based on a diagnostic examination of the entire enterprise management system. Based on a sequential analysis of enterprise management problems grouped by blocks, this methodology leads to an assessment of the economic efficiency of measures to automate and rationalize the management process. The originality of this approach lies, first of all, in the fact that it proposes to consider the value of production losses as an effect, which can be avoided due to the improvement of the control system. This approach was used at a car factory in a crisis situation. The crisis was successfully overcome.

A functional approach to assessing the effectiveness of enterprise management is based on the development of private assessments of the effectiveness of individual management functions: marketing, planning, organization and control. This approach is most appropriate for assessing the effectiveness of internal management. It allows you to identify specific violations in the functioning of the enterprise management system.

The resource-based approach to assessing the effectiveness of enterprise management is to determine the efficiency of using the resources available at the enterprise, involved in achieving the intended goals. In this case, all resources can be grouped as follows: capital, material resources, labor resources and information. Having calculated the particular values ​​of the efficiency of managing these resources, we can, using the appropriate economic and mathematical apparatus, give a generalized assessment of the efficiency of enterprise management.

The target approach to assessing the effectiveness of enterprise management is based on the analysis of the degree of fulfillment of the goals set for the enterprise. It is important to clearly define the hierarchy of goals and their relationship.

The most complex is the assessment of the efficiency of enterprise management from the point of view of the economic management mechanism, which includes intra-company management, production management and personnel management. This assessment allows us to take into account many factors affecting the management system and activities to improve it, including the level of incentives, socio-psychological, communicative, etc.

Another unconventional approach to assessing the effectiveness of management can be the approach from the standpoint of management technology. Its essence lies in assessing the effectiveness of technological stages of management: formulating goals and strategies for the development of the company, the process of making and implementing managerial decisions and information support of management.

In this case, the final assessment of management efficiency can be presented in the form of a weighted average arithmetic value from private assessments of the effectiveness of individual technological stages of enterprise management.

This approach allows you to take into account the characteristics inherent in a particular enterprise. This is achieved by setting purely individual values ​​of mathematical weights for each private appraisal efficiency of technological stages and strictly individual values ​​of indicators used to calculate private estimates.

Thus, the task of assessing the efficiency of enterprise management is reduced to the calculation of partial estimates of the effectiveness of technological stages of management and the development of their mathematical weights.

The main problem in calculating private estimates of efficiency is the development of adequate criteria. The most acceptable form of presentation of private estimates is the coefficient method of presentation.

Based on this, as the most capacious criterion for assessing the effectiveness of the stage of developing goals and strategies, it makes sense to choose the degree of compliance of the goals and strategy of the firm with its economic policy. To calculate this particular assessment, it is advisable to use the methods of expert assessment, in particular - the method of the nominal group.

For the stage of making and implementing decisions, such a criterion can be the coefficient of achieving the goals set on the basis of the adopted and implemented decision. For a more accurate assessment, various amendments can be introduced, taking into account, for example, the number of corrective actions in the process of implementing the original solution.

It is advisable to build a calculation of the assessment of the effectiveness of information support for management activities on the basis of two indicators: the economic effect of information and the cost of its acquisition.

It should be noted that private assessments of the efficiency of technological stages can also be calculated on the basis of the weighted average, since the stages themselves are complex objects. The mathematical weights of private estimates of efficiency must be developed for each specific enterprise. This is due to the different significance of certain private assessments in various fields of activity: for financial and trust companies, of particular importance is Information Support, for manufacturing firms with a long process of implementing decisions made, the assessment of the effectiveness of this particular technological stage comes to the fore, etc. It is more expedient to involve experts in determining the significance of private assessments.

Conclusion

A management decision is the result of a specific management activity by management. Decision making is the foundation of management. Development and decision-making is a creative process in the activities of managers of any level, including:

1. development and goal setting;

2. study of the problem based on the information received;

3.selection and justification of performance criteria (effectiveness) and possible consequences the decision to be made;

4. discussion with specialists of various options for solving the problem (task);

5.choice and formulation optimal solution; decision-making;

6. specification of the solution for its executors.

Management technology considers a management decision as a process consisting of three stages: decision preparation: decision making; implementation of the solution.

Management decisions can be informed, taken on the basis of economic analysis and multivariate calculation, and intuitive, which, although they save time, but contains the probability of errors and uncertainty.

Decisions made should be based on reliable, current and predictable information, an analysis of all factors that influence decisions, taking into account the anticipation of its possible consequences.

Managers are obliged to constantly and comprehensively study the incoming information for the preparation and adoption of management decisions on its basis, which must be coordinated at all levels of the corporate hierarchical management pyramid.

List of used literature

1. Zakharchenko V.I. Planning at the enterprise. – Odessa, 1999. – 70s.

2. Litvak B.G. Development of management decisions: Textbook. - 2nd edition - M .: Delo, - 392 p.

3. Litvak B.G. Expert judgment and decision making. M .: Patent, 1996.

4. Litvak B.V. Management decisions. - M .: Association of Authors and Publishers “Tandem”, EKMOS Publishing House, 1998. – 248 p.

5. Mescon M.Kh., Albert M., Khedouri F. Fundamentals of management. –M: Delo LTD, 1994. – 720p.

6. Planning the activities of the enterprise. Ed. Doctor of Economics prof. Taburchak P.P.-SPb: Chemistry.-1997.-363p.

7. Fatkhutdinov R.A. Development of a management solution: Textbook for universities. - CJSC Intel-Sintez Business School, 1998. – 272 p.

8. Economic efficiency of management and economic decisions. Handbook.-M .: Knowledge, 1984.-240 p.

The most important component of the optimal development of socio-economic and socio-political structures is high efficiency management activities.

Effect (from lat. effectus- execution, action) - 1) result, consequence of any reasons, actions; 2) the impression made on someone; 3) a means, a technique for creating a certain impression, an illusion of something; 4) a physical phenomenon. Efficiency is broadly defined as a measure of achieving a set goal.

There is a significant difference between the concepts of "effect" and "efficiency". Any interaction between a subject and a controlled object can have an effect, regardless of the characteristics of the interaction itself, including the optimality of the actual management activity. Efficiency is characterized not by any of their interactions, but only controlled, not every process, but only purposeful. This aspect of the content of the concept of management efficiency is fundamentally important, since only it allows us to consider it as the ratio of the effect (result) and the goals set. It is this type of efficiency that is called target (functional).

V general view management decision (individual or group) is a creative act of the subject of management, which determines the program of the collective's activities to effectively resolve the current problem, based on knowledge of the objective laws of functioning of the controlled system and analysis of information about its state. Management (organizational) decisions differ from all other decisions in their goals; consequences; division of labor; professionalism.

Management solution is the choice of an alternative carried out by a decision-maker (DM), within the framework of his official powers and competencies, aimed at achieving the goals of the organization.

The management operations carried out by the subject of management are aimed at making decisions. After the decision is made, all subsequent stages of the management cycle are subject to the implementation of a solution that can get rid of the problem.

A problem is a specifically formulated problem situation. Solution - Determining a coping option problem situation... A problem situation is a situation in which the perception of the subject of management about the desired state of the system controlled by him does not correspond to the predicted and observed, and a decision is required to eliminate this discrepancy. It is assumed that the correct solution allows you to remove the problem, that is, to transfer the system to a new state in which there is no problem situation and which meets the target indicators.

Economic the essence of management decisions is manifested in the fact that the development and implementation of any of them requires financial, material and other costs. Therefore, every decision has a real value. The implementation of an effective management decision should bring the organization direct or indirect income.

Organizational the content of the solution allows you to create in the organization a clearly defined and fixed system of rights, duties, powers and responsibilities of employees and individual services for the implementation of individual operations, works, stages of development and implementation of solutions.

Legal the essence of the decisions lies in the exact observance of legislative acts, statutes and other documents of the organization itself.

Technological the essence of solutions is manifested in the ability to provide personnel with the necessary technical, informational means and resources for the development and implementation of solutions.

Social the essence of managerial decisions lies in the mechanism of personnel management, which includes levers of influence on a person to coordinate his activities in a team. The social content of the decision varies greatly depending on the form (method) of decision-making.

Distinguish between individual, group, organizational and inter-organizational forms of decision-making.

In the process of managing organizations, a huge number of a wide variety of decisions are made with different characteristics. However, there are some common features allowing this set to be classified in a certain way.

There are three approaches to decision making:

- intuitive;

- based on judgments;

- rational.

Intuitive solution - it is a choice made only on the basis of the feeling that it is correct. The decision-maker does not consciously weigh the pros and cons for each alternative and does not even need to understand the situation. Statistically speaking, the chances of making the right decision using a pure intuitive approach are low.

Judgment based decisions sometimes seem intuitive because their logic is not obvious. Such a decision is a choice based on knowledge or past experience. The leader uses knowledge of what happened in similar situations in the past to predict the outcome of alternative choices in the current situation. Using common sense, he chooses an alternative that has been successful in the past.

Judgment decision has such significant advantages as speed and cheapness of its adoption. Its disadvantages include the fact that this approach does not allow making a decision in a really new situation, since the leader does not have experience on which he could justify a logical choice. Since judgment is always based on experience, an over-focus on the latter shifts decisions in directions familiar to leaders from their past actions. This bias may lead to a leader missing out on a new alternative that should be more effective than familiar choices.

In many cases, the manager is able to significantly increase the likelihood of making the right choice by approaching the decision rationally. The main difference between rational decision and a judgment based decision is that the former is independent of past experience. A rational decision is justified using an objective analytical process.

Quality of management decisions- This is the degree of compliance of management decisions with the internal requirements of the organization. The key property of a quality solution should be considered the obligatory availability of alternatives that ensure the feasibility and awareness of their free choice.

The organization of the development of a management solution is an important factor in ensuring its quality, largely determines the time and money spent on developing a solution.

The following factors can influence the quality and effectiveness of management decisions:

- the structured nature of the problem on which it is necessary to develop and make a decision;

- the time available to the decision-maker;

- sources of information available to the decision-maker;

- the degree of uncertainty and formalization of information;

- resources, technologies, technical means that can be used in the development and implementation of the solution;

- the consequences that the decision may entail;

- the number and types of objects falling into the sphere of decision-making;

- organizational culture of the organization and the adopted procedure for agreeing a decision in the process of its preparation;

- qualification and special training of developers of management solutions and more.

Among the necessary conditions in the preparation of a high-quality solution, the following must be included: the process of preparing a solution must have a systemic character; an object and processes in it are also a system.

The quality of a managerial decision must be assessed at the stage of its adoption. Any quality solution must meet the following characteristics.

1. Scientific substantiation, which is ensured by taking into account the requirements of objective economic laws and laws; knowledge and use of trends in the development of the control object; availability of complete and reliable information; the availability of knowledge, education and qualifications of the decision maker.

2. Timeliness.

3. Consistency.

4. Adaptability.

5. Reality.

In addition, a high-quality solution must satisfy its developers and ensure the possibility of effective implementation.

The effectiveness of management decisions- this is:

1) a set of indicators, indicating the achievement of the goals of the organization, obtaining certain results in its activities;

2) the main result of the activities of managers to transform the management system and processes occurring in the organization.

The main requirements for the assessment effective solutions are as follows:

- the decision must be justified;

- the solution must be real, that is, capable of being implemented;

- the decision must be timely, that is, it must be taken at the moment when its implementation is especially expedient;

- the decision should be flexible, which is given by the ability to change the algorithm for its adoption when the internal and external conditions change;

- the solution should bring maximum benefit.

Evaluation of the effectiveness of management activities is the implementation of one of the most important functions of any management - control. In addition to assessing the quality of management itself, control is designed to minimize the impact on the result of management activities of uncertainty, which refers to the unavoidable realities of life and which cannot be fully predicted by any, even the most sophisticated means.

It should be noted that in theoretical and methodological terms, the issues of assessing the effectiveness of managerial decisions have not yet been sufficiently developed. Therefore, most often the effectiveness is assessed at the qualitative level and is expressed by the dynamics of quantitative indicators. The effectiveness of management decisions is determined by three main groups of indicators of the organization's performance:

1) Indicators of economic efficiency:

- profit;

- revenues from sales;

- profitability;

- cost price;

- profitability;

- liquidity;

- management costs.

2) Indicators of the quality and productivity of labor:

- the quality of the product or service;

- labor productivity;

- the ratio of the growth rates of labor productivity and wages;

- wages fund;

- average wage;

- loss of working time per employee;

- the quality of staff work (points or percentages).

3) Indicators of social performance:

- staff turnover (the ratio of the number of dismissed employees to the total number of employees);

- the level of labor discipline (the ratio of the number of cases of violation of labor and performance discipline to the total number of personnel);

- the ratio of management personnel, workers and employees;

- uniformity of staff loading;

- coefficient of labor participation (KTU) or contribution (KTV);

- socio-psychological climate in the team.

In economics, material production, and other spheres of social practice, where the indicators used have numerical dimensions, efficiency is expressed quantitatively as the ratio of the effect obtained to the cost of achieving it. In this case, the measurement of indicators can be carried out in value or in kind.

A quantitative assessment of the effectiveness of managerial decisions is largely difficult due to the specific features of managerial work. They are as follows:

- managerial work, including the development and adoption of decisions, mainly creative, difficult to standardize and take into account due to the various psychophysiological capabilities of people;

- the actual results, as well as the costs of implementing a specific solution, can not always be quantified due to the lack of relevant documentation;

- the implementation of decisions is associated with certain socio-psychological results, the quantitative expression of which is even more difficult than economic;

- the results of the implementation of decisions are manifested indirectly through the activities of the organization's team as a whole, in which the share of managerial labor costs can be distinguished;

- due to existing difficulties, there is often no current control over the implementation of decisions, as a result, activities are assessed for the past period, an orientation towards the future is established, taking into account factors that have an impact in the past, although they may not appear in the future;

- it is difficult to assess the effectiveness of solutions and the time factor, since their implementation can be both operational and deployed in time. The dynamism of economic life can introduce nuances that, in the aggregate, distort the magnitude of the expected performance of decisions.

The main thing in assessing the effectiveness is the final effect, that is, the result by which it is possible to determine the degree of achievement of the final goal of the system (organization, company) as a whole. However, private performance evaluations are often useful. These are either assessments of the performance of individual components of the system, or intermediate assessments that allow you to control the dynamics of the implementation of the overall goal of the system. With this (decomposition) approach, efficiency can be defined and expressed more accurately.

In any case, to determine the effectiveness (general or specific), it is necessary to know three parameters: the goal (of the system or its parts), costs (general or private) and the result.

The effectiveness of a decision can be assessed from three sides, corresponding to the stages of the decision-making process: 1) development, 2) adoption, and 3) implementation.

With all the difficulties in assessing the effectiveness of managerial work, theoretical, methodological and methodological techniques for assessing the effectiveness of individual activities have been developed to a greater extent than management as a whole.

A management decision implemented in the form of information is not directly expressed in material form, therefore, several indirect methods are used to measure (evaluate) economic efficiency.

1. The indirect method involves the analysis of the market value of a managerial decision and the costs of it by analyzing options for a managerial decision for the same type of object, developed and implemented in approximately the same conditions.

2. The method of determining the final results is based on the calculation of the efficiency of production as a whole and the allocation of a fixed part.

3. The method for determining economic efficiency by direct results of activities is based on assessing the direct effect of management decisions in achieving goals, implementing functions and methods.

Necessary conditions the effectiveness of management activities are:

- coordination of goals (general and specific, related to different directions, stages and types of activities);

- a thorough justification of target priorities (what must be achieved without fail, and what can be neglected);

- the interconnection of the timing of achieving individual results (the time factor in the structures social management often turns out to be decisive, and sometimes acts as a goal).

The methods used to make effective decisions are balance, normative and morphological.

The normative method involves the use of norms and standards in making managerial decisions. On the basis of specially developed benchmarks, the level of marginal sufficiency in the resource provision of various sections of the program being implemented is determined, commensurate with the professional needs of the members. working group, as well as the opportunities available to the subject to achieve the goals and objectives.

Taking into account the standards, budgets of all levels are formed, the amount of subsidies and transfers is determined, the amount of funding submitted to the competition commissions of projects and programs is calculated.

From the point of view of the way of expression, quantitative and qualitative norms can be distinguished. Quantitative norms (standards) have, as a rule, the form of restrictions on the minimum, average and maximum values. Qualitative norms are expressed in the form of prescriptions and legislative acts defining patterns of behavior authorized in a given situation.

The use of the normative method allows you to narrow the range of all possible alternatives, closing their list for compliance with the accepted standards.

Using the balance method allows you to determine the optimal ratio between income and expense items of the program budget. Establishing balances in the consumption of material resources makes it possible to maintain proportions in the distribution of funding between different sections of the program.

When using the balance sheet method, the equality of the totals obtained as a result of various comparisons is taken into account.

Thus, it is possible to form an optimal budget structure based on an assessment of the structure of software investment, the degree of investment risk and the proportionality of budgetary injections over a given period.

As a design method, morphological analysis focused on identifying optimal solutions based on many combinations of properties of the design object. The application of morphological forecasting is possible in a wide range, from the analysis of narrow technical problems to the field of social research, where the problem of choice is most acute. This makes the use of the morphological method very relevant for the analysis of modern problems.

The method is based on the premise that any technical problem can be decomposed in the form of a so-called morphological box, made up of a logically connected chain of elements.

Thanks to the use of the morphological method, the preparation of the optimal solution to the problem situation is provided. Provide effective choice allows one of the following circumstances:

- selection of a criterion that excludes all variants of the solution, except for one;

- consistent application of several criteria, gradually excluding other options;

- decomposition of the problem into subproblems and the sequential application of several criteria to select one option for solving each of the subproblems, which together constitute the desired solution.