Enterprise profit management: methods and models

In economic science, a lot of methods and models have been developed with the help of which effective management of the profit and profitability of enterprises is achieved. So, D. Ober-Krie proposes to use the budgetary method of management in the enterprise or management board. This financial management tool is a technical method that uses enterprise reporting to implement its overall policy. It includes anticipation, budget coordination, identification of deviations, and corrective actions. The scoreboard uses performance indicators of firms according to the technical conditions of production; economic, financial, commercial situation of the enterprise, the situation with the staff and involves, ultimately, the improvement of profit management in the enterprise.

According to the statement of R.A. Fathutdinov, network planning is a graph-analytical method of management, and balance management methods involve managing the profit of the enterprise based on financial analysis.

It seems that the ideological methods of management, as the management of enterprise profits, are inappropriate to distinguish as independent. They should be included in the number of socio-psychological management methods. Most economists do not distinguish moral management methods that differ from all others, including psychological ones, in essence. When considering the essence of economic management methods, they always mean (first of all) the presence of a person, i.e. managing it. This means that we are talking about social aspects, since they are inseparable from a person. Thus, the management of enterprise profits by economic management methods implies the use of socio-economic methods.

Under the existing form of management, profit management and the effectiveness of economic management methods decrease as you move from a large division to a small one, for example, from an enterprise to a workshop, a site, a team, or a specific contractor. If the enterprise is a business entity and the principles of commercial calculation (independence, self-sufficiency, self-financing) are laid in the basis of its activity, although basically all of its actions are regulated by the state, then the structural unit is completely dependent on the enterprise and has practically no independence. And, despite the fact that the activity of the structural unit is evaluated by economic indicators, the principles of commercial calculation at this level are not implemented at all.

The same is with plots, teams, specific performers. The implementation of market relations at the level of internal production units requires a fundamental review of the system of relations between the enterprise as a single economic and legal entity and the units included in it. There is a need to review the economic relations between these units and general production services of enterprise management. This process is complicated due to the fact that at the same time contradictions of two stakeholders appear: the internal production unit (workshop, department, service), on the one hand, and the enterprise as a whole, on the other. It is necessary to justify and evaluate the methods of economic management of structural units and from the point of view of optimal consideration of the interests of these entities. A review of management methods in this context for each unit reveals their characteristic features and properties.

Source: https://habr.com/ru/post/A11784/

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