The concept of the moral and psychological state of the personnel of the unit, unit

The moral and psychological state of the personnel of the unit (unit)

One of the foundations of the combat readiness and combat readiness of a subunit, unit (ship) is the high morale of the personnel. This has become a generally recognized fact of the modern activity of the armed forces, the training of troops and forces of all civilized states. For example, in the NATO Combined Forces Manual ATP-35 / A /

"Fundamentals of the combat use of formations and units ground forces NATO countries" states: "The morale of the troops is the most important factor in the war. It generates energy and aggressiveness in the personnel. All personnel, from the commander to the simple soldier, must have the will to win, which can decide the outcome of the battle.

High morale allows the personnel to courageously endure any difficulties.

One of the forms of the existence of the morale of the troops, the forces of the fleet is the moral and psychological state of the servicemen.

IN modern conditions an increase in the role of man in solving combat and other military service tasks. in ensuring high combat readiness and strengthening military discipline, the importance of work to increase the maturity of the moral and psychological state of personnel, the stability of the spiritual forces of servicemen is becoming increasingly important. Obviously, the activities of the commander, his deputy for educational work in this direction will become more successful if the socio-psychological characteristics of the morale and psychological state of military personnel, the components of its structure, and the influence of factors that determine its dynamics and stability are taken into account.

There is no doubt that people play a decisive role in ensuring the necessary combat readiness, combat power and combat capability of the troops (naval forces), in solving combat and other military service tasks. After all, it is they who ensure the combat readiness and combat capability of weapons and military equipment, material and technical means and their practical use, and on the other hand, the combat readiness and combat readiness of a subunit, unit depends on the combat readiness and combat readiness of the personnel themselves (and this is determined by their readiness, morale, psychological state, authoritative leadership, skillful management).

The moral and psychological state is one of the essential characteristics of a military unit or unit. Its deep understanding by the commander, his deputy for educational work involves understanding the essence, content, terms and correlation of such phenomena as the human potential of a particular military formation, the human factor, the morale of military personnel.

The human potential of a military unit is a combination of the spiritual and physical capabilities of a subunit, a unit, both as a whole and as individual servicemen. The physical side of human potential is characterized by the number of people, the state of their physical health and physical qualities, the level of physical fitness in general. Spiritual capabilities are a combination of military-professional, moral-political, legal, aesthetic, environmental and other knowledge and views and beliefs based on this knowledge, attitudes, skills, habits and habits, as well as the qualities of military personnel necessary for service and combat. The physical and spiritual capabilities of personnel are all that is formed and developed in the course of their entire life and activity, but especially in the process of combat, humanitarian and psychological training and the practical implementation of various military service and other tasks.

Under the influence of certain circumstances, certain components and facets of human potential are actualized and manifested, becoming really acting forces. This is the human factor, as a force that determines the behavior and activities of military personnel, the success and quality of the tasks assigned to them (see diagram No. 1).

The leading role in human potential and in the human factor is played by the spiritual side - what is commonly called the morale of the troops, the forces of the fleet, the personnel of the unit, unit. Morale is the spiritual readiness and ability of personnel to endure the trials of war, the hardships, deprivations and difficulties of military service and achieve victory over the enemy, successfully fulfill the assigned military service tasks.

The morale of the troops (naval forces) has two interrelated aspects:

statistical, relatively stable - the spiritual, moral and psychological potential of a unit, unit, as a set of spiritual capabilities of personnel, the degree of its political, moral, legal and other consciousness, competence, military professional preparedness, which can be turned into a factor in achieving victory in battle , war, fulfillment of the military service and other tasks facing the military formation. The spiritual potential of a subunit or unit characterizes the ability of servicemen to withstand all the hardships of war, the difficulties of military service and to break up victories over the enemy, to successfully perform other military service tasks. He is integral part the morale of the people of the country, the nation, the military power of the state and the combat power of its armed forces;

dynamic- the moral and psychological state of the personnel of a subunit, unit, as a certain degree of realization and manifestation of the moral and psychological potential of military personnel in solving specific combat and other military service tasks. This is a certain level of the functional mood of the psyche of military personnel, the psychology of military formations in the specific circumstances of their life and work. This is an actualized, functioning and really active part of the moral and psychological potential, the spiritual strength of the personnel, the moral and psychological factor of achieving victory in battle and solving other military service tasks.

The moral and psychological state expresses the degree of mobilization and attitude of psychology, the spiritual capabilities of the military personnel of the unit, unit to solve the tasks set, to the means and methods for their implementation.

The moral-psychological potential of a subunit or unit characterizes and determines one or another degree of preliminary, potential psychological readiness of personnel to solve the corresponding military-professional and other tasks. The moral and psychological state characterizes, it expresses the immediate, momentary, real psychological readiness subdivisions, parts to solve the tasks assigned to them. In this sense of the word, there is reason to say that the psychological readiness of a subunit, unit to solve the corresponding military professional tasks consists of preliminary (potential) and immediate (real). Therefore, it becomes obvious that if the preliminary psychological readiness of the personnel is not formed, then there can be no question of immediate psychological readiness. At the same time, the higher the potential part of the morale of the unit, the greater the opportunities available for creating a higher level of direct psychological readiness of the personnel, the greater the spiritual forces that military personnel can show under certain circumstances. However, even with a sufficiently high level of potential readiness, immediate psychological readiness can be different, which depends on many circumstances: the authority of the military-political and military leadership, immediate supervisor, the commander, the degree of understanding, consent and acceptance by the personnel of the content and nature of the tasks they solve, the skillful leadership of the subunit, unit, troops, the level of equipment of the subunit, unit with weapons, military and other equipment, food and other materials, etc.

It is quite obvious that under certain circumstances, units with a lower level of potential psychological readiness may demonstrate higher immediate readiness compared to other units and therefore higher morale. At the same time, it is important to take into account the fact that the content and direction, the effectiveness of the spiritual forces of military personnel, their moral and psychological state can be determined by all or mainly individual components that make up the moral and psychological potential. The art of the commander is not only to build up and maintain the necessary level of moral and psychological potential of the subunit, part, but also at the right time to update the components of the morale of the personnel that are adequate to the needs of the activities and tasks to be solved.

This means that the greatest morale in a combat situation, when on combat duty, and in solving other military service tasks, is shown by those units, units where they are updated and manifested, act in synthesis, in the aggregate, military-professional, moral-political, legal, etc. The components of the spiritual potential of servicemen. And vice versa, the negative manifestation of even a single component of morale can drastically reduce the spiritual strength of the personnel (for example, low coherence, cohesion of the personnel of a unit, unit, lack of trust in the commander, rejection by military personnel of political goals, tasks of military activity, etc.).

So, the content of the moral and psychological state of servicemen determines the totality of the content components of their spiritual potential. However, the leading, basic components of the moral and psychological state (and the morale of the troops, the forces of the fleet as a whole), determining its main content, its maturity and decisively influencing the quality of solving combat and other military service tasks are: military professional, political and moral In this case, the moral and psychological state is a manifestation, a certain degree of realization of the military-professional, political and moral potentials of personnel. These are the actualized, "brisk" and practically active military-professional and moral-political capabilities of servicemen; both individual soldiers and military formations.

The military-professional, moral and political components of the moral and psychological state are the leading ones that determine its content, direction and level of functioning due to the following circumstances:

Firstly, military units, units are intended primarily for solving professional military tasks by means of weapons and military equipment. Hence the role of the military-professional readiness and readiness of personnel, without which the implementation of military activities and the implementation of technology for solving combat and other military service tasks cannot be successful. The military-professional component of the morale-psychological state of the personnel characterizes its military-professional readiness - as a certain degree of implementation and actualization, mobilization of combat (military) skills, attitude of servicemen to serve in the Armed Forces, specific combat and other military-service tasks, means and ways to solve them, conditions for implementation;

Secondly military activity can be successful only with exceptionally high moral and psychological mutual responsibility and exactingness of servicemen, their mutual assistance, trust and respect. In other words, the moral aspect acquires special significance in the content of military activity. Military activity is often associated with serious moral consequences in the external social environment. Hence the role and significance of moral, especially military-moral preparedness and readiness of military personnel, which provides and characterizes the moral motivation of their behavior and activities and constitutes the core of moral motives of a collectivistic, group nature;

third, military activity in its essence and purpose is a political activity. it has always been and continues to be a means of this or that policy. Understanding and acceptance by military personnel of the goals of the foreign policy of the state, implemented through military activity, their psychological readiness to defend these goals plays an important role in solving the tasks assigned to them. In addition, the state, the government of the country pursues and implements a specific military policy, which in one way or another is comprehended and evaluated by military personnel. Hence - the role and significance of the political, military-political readiness of the personnel of the unit, a part that ensures and characterizes the presence of motives for military activities of a broad social plan among military personnel, motives expressing their attitude to the foreign, domestic and military policy of the state, to the military-political leadership countries, to the tasks to be solved, etc.

The political and moral (moral-political) components of the moral and psychological state determine the political and moral (moral-political) readiness of military personnel to react in a certain way to certain moral and political facts, events, circumstances, legal acts and act in accordance with certain moral and political values, to uphold them.

Thus, if the military-professional component of the moral-psychological state characterizes, first of all, the executive, subject-procedural side of the readiness of personnel, then the moral-political component characterizes the incentive, motivational. The political and moral education of servicemen is primarily aimed at shaping and developing, improving their need-motivational sphere, although military professional training also plays an important role in this.

As you can see, the functional moral and psychological state of servicemen has two sides: incentive and executive, and each of them may be insufficiently either formed or updated. And then the general level of the morale and psychological state of the personnel will be insufficient. However, the commander's actions to ensure the necessary moral and psychological state of the military personnel should be different depending on which side the general level of the moral and psychological state of subordinates turned out to be lowered.

The peculiarity of the moral and psychological state of military personnel is due to many and varied circumstances, among which the following play a leading role:

specific circumstances, events, situations in which people find themselves, events of a broad social plan, intra-collective and individual-personal, events of an economic, political, legal, military-professional, moral, etc. nature;

those tasks that are to be performed (or solved) by the personnel, the means and methods for achieving the goals set, the specific conditions of the military professional activity;

· features of command and control of troops, fleet forces, competence and authority of the military and military-political leadership.

The moral and psychological state of servicemen is always concrete and meaningful. It arises and functions in connection with and in connection with the performance by them of specific combat and other military service tasks, the means and methods for their solution, the living conditions of the subunit, unit, and the peculiarities of personnel management by a specific control body, commander. At the same time, it is important to keep in mind that certain mental states, mindsets, feelings, etc. as a rule, they first originate in some separate group of military personnel and even among individual soldiers and then are already transferred to other military personnel. This or that moral and psychological state arises and ends in different ways in different groups, categories of servicemen.

Understanding this makes it possible for the commander to quickly catch and notice changes in the moral and psychological mood of the military personnel, their individual groups, to detect in a timely manner the beginnings and direction of fluctuations, changes in their mental states, to respond more successfully and in a timely manner to these changes and more purposefully build work with the personnel of the unit, unit .

The moral and psychological state is a complex spiritual phenomenon. It has its own psychological structure, the main components of which include mindsets, emotional and volitional states. Both the moral and psychological state as a whole and its psychological components are characterized by content, direction, degree of commonality among servicemen on the scale of a unit, unit, wider military formation, strength, stability and level of functioning. The content of the moral and psychological state is a combination of military-professional, moral, political, legal, aesthetic, general cultural and other values, needs and interests, goals, views and beliefs, value judgments and attitudes, positions of military personnel. It expresses their real, practical attitude to the facts and events of a military, political and moral nature. It acts as an indicator of the degree of assimilation by personnel of the military-professional, political and moral values ​​of the people, society, state.

The peculiarity of the content of the moral and psychological state, the predominance of certain components in it in one or another period of time, determines its orientation in the corresponding conditions of the life of military personnel.

The orientation of the moral and psychological state is the degree of orientation of military personnel to certain tasks, means and methods of their implementation, in general - to certain areas and aspects of their life and activity and is expressed in the readiness and desire of personnel to solve the tasks set, to defend the appropriate political and moral values. The orientation of the morale and psychological state of the personnel expresses the dominant moral-political and military-professional values ​​in the unit, part of the moral-political and military-professional values, assessments and orientations of military personnel - their dominant morale-psychological state. This dominant moral and psychological state can cover the entire personnel (and then it becomes the general moral and psychological state of the unit, unit), or one or another part of it, certain categories of military personnel. And due to the fact that one or another moral and psychological state is inherent in a large or significant part of the personnel, or covers the most significant and leading specialties, categories of military personnel, it becomes dominant.

In this regard, such a characteristic of the moral and psychological state of the personnel as the degree of its generality, the generality of the dominant in the unit, part of the moral and psychological state is important.

The generality of the moral and psychological state characterizes the sphere, the breadth of the distribution of the dominant moral and psychological state among various categories of military personnel on the scale of a particular military formation. And it is clear that the effectiveness of the dominant moral and psychological state will be the higher, the more, the wider the scope of its personnel.

An important characteristic of the moral and psychological state is its strength, which is characterized by the degree of conformity and consistency of military-professional and moral-political values ​​formed and manifested in military personnel in specific conditions and circumstances of their life, the degree of commonality of its content components, the degree of their consistency and mutual value. - content adequacy.

The stability of the moral and psychological state is one or another degree of its resistance, the ability to resist, not to succumb to the negative influences of the external social and natural environment, factors and circumstances of both an intra-army nature and a broad social plan (negative effects of means mass media, economic, political, criminogenic and other situation in the areas of deployment of military formations, etc.).

An important characteristic of the moral and psychological state is its dynamics and one or another level of functioning (rise, decline, apathy, etc.).

The military-professional readiness of military personnel, the coherence and coordination of actions of combat crews, crews, subunits, units, their material and technical, food, clothing and other security, the level of staffing, experience in combat and other difficult circumstances and in solving relevant tasks. In a combat situation, to this should be added the impact of the forces and means, the behavior and actions of the enemy, his composition, military-technical and economic capabilities, the features of the socio-political, operational-tactical, environmental, and other conditions of the theater of military operations, etc.

The starting point of the commander's activity in strengthening the moral and psychological state, increasing his maturity and stability in the subunit, part is his diagnostics. At the same time, it is important to evaluate and know the two main characteristics of the moral and psychological state: the degree of its maturity and generality, the unity of the servicemen of the unit or unit being assessed.

Depending on the tasks to be solved, the time and other possibilities of the commander, one or another version of the methods for diagnosing the moral and psychological state can be used: assessing the moral and psychological state on the basis of its deep and comprehensive analysis or on the basis of its express analysis; analysis and evaluation of the current (or for a certain period of time) moral and psychological state or its forecast; analysis and assessment of the moral and psychological state of individual servicemen, officials and or combat crews, shifts, units, units as a whole.

The main guidelines in assessing the moral and psychological state of servicemen should be the ideological, moral-political and military-professional standards of our fatherland, people, society, state, Armed Forces, the interests of military service and activity, the requirements of the military oath and military regulations, the Constitution of the state.

On the other hand, the system of indicators and criteria for assessing the moral and psychological state of the personnel will have a substantive and logically coherent character if it is oriented to the structure / and content, and psychological / moral and psychological state, and for the main elements of this structure will be determined relevant groups of indicators and criteria for their evaluation.

Like any spiritual phenomenon, the moral and psychological state is objectified, materialized in the subject-practical activity of servicemen, in its results and consequences. On the other hand, the moral and psychological state is subjectively manifested in the subjective military-professional, moral and political interests, opinions, judgments, attitudes, emotional states, aspirations of servicemen.

In this regard, among the indicators of the moral and psychological state of military personnel, it is advisable to single out two interrelated, but relatively independent groups: objective, general, subject-practical, activity-based and subjective, specific, psychological.

The first group includes the following main indicators: the quality of solving combat and other military service tasks, the state of military equipment and weapons, military discipline in the unit, combat, humanitarian and psychological training, the level of organization of social and educational work with personnel. With a certain approach, the moral and psychological state of military personnel can be judged on the basis of an assessment of only these indicators. At the same time, these are indicators not only of the moral and psychological state, but of the characteristics of the activities of the governing bodies, their competence, authority, etc. Therefore, these are general indicators.

The specific, subjective indicators of the moral and psychological state primarily include the following:

a) the military-professional component: the attitude of servicemen to military service, their military specialty, profession, military service and other tasks, the degree of their desire to conscientiously fulfill these tasks, master military affairs, and improve in it.

A generalized indicator of the moral and psychological state of servicemen based on this component is the degree of satisfaction of the personnel with their military professional activities and their results;

b) the military-moral component: the nature of the relationship between military personnel, the degree and nature of the authority of the commanding staff, the features of the relationship between military personnel and the civilian population in the area of ​​deployment of the subunit, unit.

A generalized indicator of the moral and psychological state of military personnel based on this component is the degree of satisfaction of the personnel with their relationships and their position, status in the system of relationships that has developed in the moral and psychological atmosphere in the unit;

c) the political component: the nature of understanding and the degree of internal acceptance by military personnel of foreign, domestic and military policy, the military doctrine of the state.

A generalized indicator of the moral and psychological state based on this component can be the degree of satisfaction of servicemen with the policy pursued by the state, which becomes the basis of their readiness to defend it.

Under certain circumstances, it is advisable to assess the moral and psychological state of military personnel on the basis of only generalized indicators, taking into account objective overall indicators the moral and psychological state of the personnel.

Diagnostics of indicators of the moral and psychological state is carried out using specially designed questionnaires and can be carried out by questioning the military personnel of a unit, unit, or through an expert assessment. Commanders, their deputies for educational work, higher officials, governing bodies, inspectors.

general, final grade moral and psychological state is derived from two assessments:

assessment of the level of its maturity;

· assessment of the degree of stability, strength, reliability of the identified level of maturity of the morale and psychological state of servicemen.

To obtain the second assessment of the subjective indicators of the moral and psychological state, an adapted version of the methodology of E. Eidemiller and V. Yustitsky "Typical states" can be used to determine the professionally and morally conditioned states of the individual: satisfaction - dissatisfaction (U), neuropsychic tension (N) , anxiety (T) The data on these conditions make it possible to more qualitatively assess and predict the moral and psychological state of servicemen.

It is expedient to assess the morale and psychological state of servicemen as a whole and its individual indicators on a 5-point scale.

General terms ratings:

5 points- assessment of the indicator, the attitude of the individual is highly positive, aspirations and readiness are highly positive and constructive;

4 points- assessment of the indicator and attitudes of the individual are more positive than negative, and aspirations and readiness are more positive than negative;

3 points- there is no assessment of the indicator, it is neutral, both positive and negative characteristics are equally expressed in it, personal relations are neutral, there are no aspirations;

2 points- the assessment of the indicator and the attitude of the individual are more negative than positive, and the aspirations are more negative than positive;

1 point- the assessment of the indicator and the attitude of the individual are negative, and the aspirations are negatively directed.

Offering a quantitative assessment of the moral and psychological state, we proceed from the fact that the possibility of obtaining at least a “rough”, approximate differentiated assessment of the diagnosed phenomenon, its individual indicators is better than its absence.

The procedure for isolating the assessment of the moral and psychological state can be as follows:

1st, on the basis of the obtained assessments of the indicators of each component of the moral and psychological state, the arithmetic mean assessment of the corresponding component for each serviceman is derived;

2nd, from these estimates, the arithmetically mean is derived the overall assessment of the moral and psychological state of each serviceman;

3rd, on the basis of these estimates, the arithmetically mean is derived a general assessment of the moral and psychological state of the unit, unit.

Depending on the results obtained, it is advisable to single out the following levels of maturity of the morale and psychological state of servicemen (see Table No. 1).

Often economists of companies engaged in investment activities need to provide management with information on the level of effectiveness of investment management. During the preparation of such information, individual investment operations are analyzed, the level and dynamics of the main indicators of investment efficiency are studied. In addition, a fundamental analysis of the factors that affect the performance of the company's investment activities is carried out. In this article, using a specific example, we will consider how it is possible to assess the level of efficiency of investment management based on the developed key performance indicators ( KPI).

First of all, we note that the assessment should be carried out in accordance with the approved company regulations that establish the work procedure, the sequence of individual actions and operations, that is, in accordance with the documents regulating the work procedure. This may be a provision on the procedure for monitoring and forming key performance indicators, instructions for calculating KPI, the procedure for determining scoring by indicators.

In the process of evaluating the effectiveness of investment management, it is necessary to use several actual and target indicators of the company that will adequately reflect the degree of efficiency of operational and functional processes in the aggregate and correspond to the chosen investment strategy. Let us present the principles for choosing one or another indicator (taking into account the priority):

• the indicator reflects a key aspect in the investment management process;
• plays an important role in the adoption management decisions;
• is controllable, that is responsible persons can significantly influence the value of the indicator within their job responsibilities;
• has a potential stable causal relationship with other indicators;
• easy to calculate.

Recall that performance indicators are developed by the company's management. In addition, they are subject to approval by the board of directors and shareholders.

For example, in the company "Leader" (the name is conditional), the following indicators have been selected to characterize the effectiveness of investment management:

• thousand roubles.;
• thousand roubles.;
• thousand roubles.;
• units;
• units;

According to company executives, it is these seven indicators that have a significant impact on investment management.

FOR YOUR INFORMATION

Appropriate adjustments can be made to the list of selected investment management performance indicators. In this case, all changes must be fixed in the regulations.

Further, both actual and target values ​​of the proposed indicators are put down. The main sources of actual data are accounting and management reports, as well as a report on financial and economic results for the implementation of the investment project (Table 1).

Table 1. The procedure for measuring the actual and target values ​​of investment management efficiency indicators in the Leader company
Indicator		Actual value data source	Target value	How the target value is set
Revenue from products sold through investment, thousand rubles		The data can be provided by the marketing and sales service, if the investment was, for example, invested in the development of a new product		It is important to increase sales by at least 15% in order to obtain a higher return on investment (established based on sales budget data)
Profit from investment subject to taxation, thousand rubles		Report on financial and economic results obtained during the implementation of the project		The target value is determined based on the planned costs of the investment project, as well as on the sales budget. This takes into account the number of ongoing projects
The volume of investments in fixed capital at the expense of the local (regional) budget (receiving subsidies), thousand rubles.		Accounting reports. Account 91-1 "Other income" - data on the amount of subsidies		It is important to maximize the size of subsidies in order to reduce the amount of investment from own funds. The target value is set based on the amount stated in the documents for receiving a subsidy
Number of implemented investment projects, units		Report on the implementation of the investment project		Determined need for a given number of projects required to achieve company outcomes
Number of rejected investment projects, units		The data is provided by the investment service		It is important to minimize the number of rejected projects
Load percentage structural divisions, %		Report on the implementation of activities of the project implementation plan		It is important to achieve the maximum level of workload of structural units in the range of 90-100%
Level of information support for investment project management, %		Accounting and management reports		Established based on the need for these costs for successful implementation projects

According to the data in Table. 1 the actual value of investment profit subject to taxation can be obtained from the report on financial and economic results for the implementation of the investment project, and the target value - based on the planned investment costs and the sales budget.

The final step in the evaluation of investment management should be the calculation complex indicator efficiency.

Let's imagine the algorithm for calculating the efficiency coefficient:

1. Building a table of indicators and determining the weighti thindicator(). The more important the indicator in a given period, the more weight is assigned to it (the total weight of all indicators is 100%). You can also take into account the complexity of obtaining the optimal value of the indicator. The importance (significance) of the indicator is established by an expert.

The expert group of the company "Leader" includes Commercial Director, financial director and three specialists of the investment service (bureau). Experts put down a score opposite each indicator.

When assessing the importance of indicators, a five-point scale was used:

1 - not important at all;

2 - almost unimportant;

3 - important;

4 - important, but not as important;

5 is very important.

An approximate assessment of the importance and weighting of the investment management performance indicators in the Leader company is presented in Table. 2.

Table 2. Evaluation of the importance and weighting of indicators of the effectiveness of investment management in the company "Leader"
Indicator	Points					Average score	Weight, %
	expert 1	expert 2	expert 3	expert 4	expert 5
Revenue from products sold through investment, X 1
Taxable investment income X 2
The volume of investments in fixed assets at the expense of the local (regional) budget (receiving subsidies), X 3
Number of implemented investment projects, X 4
Number of rejected investment projects, X 5
The percentage of workload of structural divisions, X 6
The level of information support for the management of the investment project, X 7
Total

Note: when setting points, each expert uses documentation on investment projects. For example, according to the indicator “Number of implemented investment projects”, the experts were provided with information on the recommended number of investment projects (three projects were delivered). Expert 1 (specialist of the investment service) believes that it is very important to implement exactly three projects. According to expert 2 (financial director), it is important to implement three projects, but not so much. Two projects are quite enough, since their implementation is carried out at the expense of the company's own funds.

Note that the weight of each indicator is the ratio of the average score to the sum of the scores of all indicators. Based on the data in Table. 2, we find that the following indicators have the greatest weight:

• "Revenue from sales of products through investment" - 16,45 % ;
• "Income from investment subject to tax" - 15,79 % ;
• "Volume of investments in fixed capital at the expense of the local (regional) budget" - 15,13 % .​

Calculation of the coefficient of achievement of the indicator. We recommend using the following formula for calculating the achievement of the goal (To achieve. i):

To reach i = X i fact / X i goal,

where X i fact, X i target - respectively the actual and target value i-th indicator of the effectiveness of investment management.

Table 3 shows the calculation of the coefficient of achievement of the investment management efficiency indicator in the Leader company.

Table 3. Calculation of the coefficient of achievement of the indicator of efficiency of investment management in the company "Leader"
Indicator	Weight, %	Actual value for 2013	Target value
				5 = [ 3 ] / [ 4 ]
Revenue from products sold through investment, X 1, thousand rubles
Taxable investment income X 2, thousand rubles
The volume of investments in fixed assets at the expense of the local (regional) budget (receiving subsidies), X 3, thousand rubles
Number of implemented investment projects, X 4 units
Number of rejected investment projects, X 5 units
The percentage of workload of structural divisions, X 6 , %
The level of information support for the management of the investment project, X 7 , %
Total		34 408,0	42 121,0

We get that the lowest achievement ratio has the indicator "Volume of investments in fixed capital at the expense of the local (regional) budget" - 0,61 (2150 thousand rubles / 3500 thousand rubles).

3. Determination of the efficiency ratioi -th indicator (To ef.i ). This indicator can be calculated using the following formula:

To ef. i= × To reach. i.

4. Calculationintegrated investment management performance indicator (E control . inv). Let's imagine the calculation formula:

where i— indicator number ( i = 1, 2, 3, …, n).

Note that when the target values ​​are reached KPI the assessment of the effectiveness of investment management is equal to 100%. In other words, the composite investment management performance indicator should aim for 100%.

The Leader company determined the following range of acceptable values ​​of the efficiency indicator:

• 85 ≤ E extr. inv ≤ 100 — high level of investment management efficiency;
• 70 ≤ E extr. inv< 85 — средний уровень (допустимый);
• 60 ≤ E extr. inv< 70 — средний уровень (нормальный, но требуется пересмотреть инвестиционную политику для его повышения);
• 50 ≤ E extr. inv< 60 — средний уровень (критический);
• E ex. inv< 50 — низкий уровень.

The calculation of a comprehensive indicator of the effectiveness of investment management in the company "Leader" is given in Table. 4.

Table 4. Determination of the coefficient of efficiency of investment management in the company "Leader",%
Indicator	Indicator weight	Indicator achievement ratio	Efficiency ratio
			4 = [ 2 ] × [ 3 ]
Revenue from products sold through investment, X 1
Taxable investment income X 2
The volume of investments in fixed assets at the expense of the local (regional) budget (receiving subsidies), X 3
Number of implemented investment projects, X 4
Number of rejected investment projects, X 5
The percentage of workload of structural divisions, X 6
The level of information support for the management of the investment project, X 7
Total

As we can see from the data in Table. 4, a comprehensive investment management performance indicator (E ex. inv ) of the Leader company is80 % . This value corresponds to the average acceptable level. It should be noted that when assessing the level of investment management efficiency, there remains the possibility of bias, but since this result is assessed by a number of indicators, the probability of error decreases.

Based on the results of the assessment, the Leader company can identify existing problems in the effective management of investments and take appropriate measures to eliminate them. Of course, companies should already now think about revising their investment policy, about conducting quarterly monitoring (control) of investment management.

Companies that carry out investment activities must remember that for effective management investments need:

• develop a system of current plans, operational budgets for the main areas of investment activity, types and forms of investment related to the proposed investment strategy, which essentially covers priority tasks to be solved in the near future;
• to carry out analytical work, based on the results of which appropriate organizational, technical or financial decisions are promptly and timely taken;
• control the implementation of investment projects in accordance with the established regulations or regulations on the company's investment management, based on their proposed system of controlled indicators, which will allow assessing the effectiveness of investment management, timely correct inconsistencies, and identify the strengths and weaknesses of the company in carrying out investment activities.

M. V. Altukhova, independent consultant

- this purposeful process establishing the conformity of the qualitative characteristics of the personnel with the requirements of the position or.

Objectives of personnel assessment

Administrative purpose is achieved by making an informed administrative decision (promotion or demotion, transfer to another job, referral for training, dismissal) based on the results of the assessment of personnel performance.

informational purpose is that both employees and managers have the opportunity to obtain reliable information about the activities. Such information is extremely important for the employee in terms of improving their activities, and gives managers the opportunity to make the right decision.

motivational goal is that evaluation itself is the most important means of motivating people's behavior, since adequately assessed labor costs will ensure the further growth of workers, but only if the work of a person is evaluated according to his expectations.

Tasks of personnel assessment:

• assess the potential for promotion and reduce the risk of promotion of incompetent employees;
• determine the cost of training;
• maintain a sense of justice among employees and increase labor motivation;
• organize feedback with employees on the quality of their work;
• develop programs and staff development.

Personnel assessment subjects:

• line managers. As a rule, they are the main actors in the business evaluation of personnel. Responsible for the objectivity and completeness of the information base for the evaluation, conduct evaluation conversations;
• workers;
• colleagues and employees who have structural relationships with those being assessed;
• persons who are not directly related to the assessed employee. Among them are independent experts and evaluation centers.

All subjects of evaluation are divided into formal and informal. TO formal subjects of evaluation include managers and employees of personnel management services. It is they who have the right to make an administrative decision based on the results of the assessment.

Informal subjects of evaluation- colleagues, independent experts - only give their opinion, which is taken into account by the formal subjects of assessment when summarizing information for making management decisions.

Recently, in practice, a combined assessment is often used, when the appraiser is not one subject, but several at once.

Personnel assessment object

Object of assessment- one who is evaluated. The object of assessment can be either individual employees or a group of employees identified according to a certain attribute (for example, depending on the level in organizational structure or professional).

It is quite simple to evaluate the results of the labor of workers, especially pieceworkers, since the quantitative and qualitative results of their labor are expressed in the quantity of products produced and their quality.

It is much more difficult to evaluate the results of the work of managers and specialists, since they characterize their ability to have a direct impact on the activities of any production or management link.

Personnel assessment subject

subject of evaluation results personnel labor are the personal qualities of employees, and labor productivity.

Classification of factors taken into account when assessing personnel

natural biological	Age Health status Mental capacity Physical ability Climate Geographic environment Seasonality, etc.
Socio-economic	The state of the economy State requirements, restrictions and laws in the field of labor and wages Qualification of employees Labor motivation Standard of living The level of social security, etc.
Technical and organizational	The nature of the tasks to be solved The complexity of labor The state of the organization of production and labor Working conditions (sanitary and hygienic, ergonomic, aesthetic, etc.) The volume and quality of the information received The level of use of scientific and technological achievements, etc.
Socio-psychological	Attitude towards work Psychophysiological state of the worker Moral climate in the team, etc.
Market	Development of a mixed economy Entrepreneurship development Level and scope of privatization Independent choice of wage system Price liberalization Corporatization of organizations and etc.

Personnel assessment criteria

To obtain reliable information, it is necessary to accurately and objectively identify the indicators for which the assessment is made. In this case, it is important to establish clear and thoughtful criteria for assessing personnel.

Evaluation criterion personnel - the threshold beyond which the state of the indicator will satisfy or not satisfy the established (planned, normalized) requirements.

Such criteria can characterize both general points that are equivalent for all employees of the organization, and specific norms of labor and behavior for a particular workplace or a particular position.

There are four groups of criteria that are used in any organization with some adjustments:

1. professional criteria personnel assessments contain characteristics of professional knowledge, skills, professional experience of a person, his qualifications, labor results;
2. business criteria personnel assessments include such criteria as responsibility, organization, initiative, efficiency;
3. moral and psychological criteria personnel assessments, which include the ability to self-assessment, honesty, fairness, psychological stability;
4. specific criteria assessments of personnel, which are formed on the basis of the qualities inherent in a person and characterize his state of health, authority, personality traits.

Evaluation of the results of personnel work

Evaluation of labor results must be carried out for all categories of workers, but, as noted above, it is easier to evaluate the results for the category of workers and much more difficult for managers and specialists.

Two groups of indicators used in assessing labor productivity:

1. direct indicators(or quantitative) easily measurable, fairly objectively quantifiable, and always predetermined; on their basis, the degree of achievement of the goals set is determined;
2. indirect indicators characterizing the factors that indirectly affect the achievement of results; they cannot be quantified, as they “characterize the employee according to criteria corresponding to the“ ideal ”ideas of how to perform official duties and functions that form the basis of this position.

List of indicators for evaluating the results of work for some positions of managers and specialists

Positions	List of indicators for evaluating the results of labor
Head of the organization	Profit Profit Growth Profitability of production Capital turnover ratios Market share Product Competitiveness
Line managers (heads of production, workshops, foremen)	Fulfillment of planned tasks in terms of volume and nomenclature Dynamics of production volume Dynamics of labor productivity Reducing production costs Number of complaints and their dynamics Product quality indicators The magnitude and losses from downtime Staff turnover rate
Head of Human Resources	Labor productivity and its dynamics Reducing the standard labor intensity of manufactured products Share of technically sound norms The level of wages per unit of output and its dynamics Staff turnover rate and its dynamics Quantity vacancies Indicators for training and advanced training of personnel Personnel costs in production costs (share and dynamics)
HR manager	Number of vacancies in the organization Number of applicants for one vacancy Turnover rate by personnel categories and departments

Assessment steps:

1. description of functions;
2. definition of requirements;
3. assessment by factors of a particular contractor;
4. calculation of the overall score;
5. comparison with the standard;
6. assessment of the level of the employee;
7. communicating the results of the evaluation to the subordinate.

main character in personnel assessment is line manager. He is responsible for the objectivity and completeness of the information base necessary for the ongoing periodic evaluation, and conducts an evaluation conversation with employees.

The task of the personnel service The task of evaluating candidates for employment is, in essence, to select such an employee who is able to achieve the result expected by the organization. In fact, assessment at admission is one of the forms of preliminary quality control of the organization's human resources.

Despite the fact that there are a large number of different approaches to evaluation, they all suffer from a common drawback - subjectivity, the decision largely depends on who uses the method, or who it involves as an expert.

Necessary conditions and requirements for personnel assessment technology:

• objectively- regardless of any private opinion or individual judgments;
• reliably- relatively free from the influence of situational factors (mood, weather, past successes and failures, possibly random);
• reliable in relation to activities- the real level of skill proficiency should be assessed - how successfully a person copes with his business;
• predictive- the assessment should provide data on what types of activities and at what level a person is potentially capable;
• complex- not only each of the members of the organization is evaluated, but also the connections and relationships within the organization, as well as the capabilities of the organization as a whole;
• process assessment and assessment criteria should be available not narrow circle specialists, but understandable to appraisers, observers, and the assessed themselves (that is, to have the property of internal evidence);
• carrying out evaluation activities should not disrupt the work of the team, but be built into the overall system personnel work in the organization in such a way as to really contribute to its development and improvement.

Personnel assessment methods

Classifications of assessment methods:

• assessment of the employee's potential;
• business appraisal.

Methods for assessing the potential of employees

1. Personnel assessment centers. They use a complex technology built on the principles of criteria-based assessment. The use of a large number various methods and the mandatory assessment of the same criteria in different situations and in different ways significantly increases the predictiveness and accuracy of the assessment. Particularly effective in evaluating candidates for new position(increase) and in the evaluation of management personnel (for more details, see paragraph 8.3).

2. Aptitude Tests. Their goal is to assess the psychophysiological qualities of a person, the ability to perform certain activity. 55% of those surveyed use tests that are in some way similar to the job that the candidate will have to do.

3. General Ability Tests. Assessment of the general level of development and individual features of thinking, attention, memory and other higher mental functions. Especially informative when assessing the level of learning ability.

4. Biographical Tests and Biographical Studies. The main aspects of the analysis: family relations, the nature of education, physical development, main needs and interests, features of the intellect, sociability. They also use the data of a personal file - a kind of dossier, where personal data and information obtained on the basis of annual assessments are entered. According to the personal file, the progress of the employee's development is traced, on the basis of which conclusions are drawn about his prospects.

5. personality tests. Psychodiagnostic tests to assess the level of development of individual personal qualities or a person's relevance to a certain type. Rather, a person's predisposition to a certain type of behavior and potential opportunities are assessed. 20% of respondents answered that they use various types personal and psychological tests in their organizations.

6. Interview. A conversation aimed at collecting information about the experience, level of knowledge and assessing the professionally important qualities of the applicant. A job interview can provide in-depth information about a candidate that, when compared with other assessment methods, can provide accurate and predictive information.

7. Recommendations. It is important to pay attention to where the recommendations come from and how they are framed. Well-known and reputable companies are especially demanding on the execution of such documents - in order to receive a recommendation, information is required from the immediate supervisor of the person to whom this recommendation is presented. Recommendations are made out with all the details of the organization and coordinates for feedback. When receiving a recommendation from an individual, attention should be paid to the status of this person. If a recommendation to a professional is made by a person who is very famous in the circles of specialists, then this recommendation will be more reasonable.

8. Non-traditional methods. 11% use a polygraph (lie detector), psychological stress test, tests for honesty or attitude towards something set by the company. 18% use alcohol and drug tests for candidates. Typically, these tests rely on urine and blood tests as part of a typical medical examination when applying for a job. None of the organizations surveyed use AIDS tests for their candidates. 22% use some type of psychoanalysis in order to identify the skills of candidates for possible work in their organizations.

Results of the comparative effectiveness of candidate assessment methods

Comparative effectiveness of candidate assessment methods

Methods of business assessment of personnel

Business appraisal of staff in progress labor activity can be done in the following ways:

Methods of individual assessment

1. Questionnaires and comparative assessments

2. Preset Choice Method- a questionnaire in which the main characteristics are set, a list of options for the behavior of the person being assessed. The importance scale evaluates in points a set of characteristics of how the assessed employee performs his work.

3. Behavioral Attitude Rating Scale- a questionnaire that describes the decisive situations of professional activity. The rating questionnaire usually contains from six to ten decisive situations with a description of behavior. The person conducting the assessment notes the description that is more consistent with the qualifications of the person being assessed. The type of situation correlates with the score on the scale.

4. Descriptive evaluation method is that the evaluator is asked to describe the advantages and disadvantages of the employee's behavior. Often this method is combined with others, such as attitude rating scales.

5. Critical Situation Evaluation Method. To use this method, specialists prepare a list of descriptions of the "correct" and "wrong" behavior of employees in certain (decisive) situations. These descriptions are divided into headings according to the nature of the work. The assessor prepares a journal of records for each assessed worker, in which he enters examples of behavior under each rubric. This journal is then used to evaluate performance. As a rule, the method is used for assessments given by the manager, and not by colleagues or subordinates.

6. Behavior Observation Scale, as a method of assessing the decisive situation, is focused on fixing actions. To determine the behavior of the employee as a whole, the appraiser fixes on the scale the number of cases when the employee behaved in one way or another.

Group assessment methods

Group assessment methods make it possible to compare the effectiveness of the work of employees within the group, to compare employees with each other.

1. Classification method: the appraiser must rank all the workers in turn, from best to worst, according to some one general criterion. However, this is quite difficult if the number of people in the group exceeds 20 people, it is much easier to single out a successful or unsuccessful employee than to rank the average one.

The way out can be found by using alternative classification method. To do this, the person conducting the assessment must first select the best and worst employees, then select the next ones, and so on.

2. Pair comparison makes the classification easier and more reliable - each is compared with each in specially grouped pairs. At the intersection of surnames in a pair, the surname of the employee who is considered the most effective in this pair is noted. Then the number of cases when the employee is the best in his pair is noted, and based on this, an overall rating is built. Evaluation can be difficult if the number of employees is too large - the number of couples will be too large and the questionnaire will become tedious.

3. KTU (coefficient labor participation) was common in the 1980s. The value of the base KTU is equal to one.

In the United States, the geographic rating scale method is most commonly used. The descriptive method and questionnaires are widely used. The share of other methods is no more than 5%. Classification and comparison by pairs are used by 10-13% of employers.

Organizational Performance Scoring (BOERO)

The BOERO method is based on determining the socio-economic development trends of an enterprise of any organizational and legal form, its effectiveness in terms of achieving production, economic and social goals. In a simplified form, this is a calculation of the effectiveness of the enterprise's personnel for a specific period of time. The BOERO method is based on well-known principles - the plan at the lowest price, the achievement of the final result, to each according to his work, incentives depending on the contribution, comparability of the assessment.

The efficiency of the enterprise for a specific period is determined by the numerical value of a complex performance indicator that characterizes the magnitude of the result achieved relative to the goals of the activity. The value of the BOERO indicator is based on the achievement of the final results of the enterprise, the efficiency of resource use, ensuring social development team. Theoretical basis performance calculation using the scoring method are discussed in section 3.4.1.

BOERO allows you to evaluate the performance of an enterprise and organization, as well as their structural divisions for a quarter, year, five years. With the help of BOERO, you can sum up the results of the competition and distribute income ( net profit) between structural subdivisions of enterprises.

Modifications of the BOERO method have been made for industrial enterprises, construction and installation organizations, commercial enterprises, housing and communal enterprises, design organizations And educational institutions. The differences are related to the list of economic and social indicators, weighting factors and the procedure for their calculation using statistical and operational reporting.

Automated compilation of operational and statistical reporting with the accumulation of data on machine media allows you to expand the composition of private performance indicators, including the entire list of economic and social indicators discussed above. However, with an increase in the number of performance indicators, the significance of weight coefficients decreases and the law of large numbers comes into force.

Our practical calculations show that the introduction of additional indicators with weighting coefficients of 0.01 or 0.02 in the presence of indicators with a specific weight of 0.05-0.10 does not significantly increase the accuracy of calculations, although it reduces the spread of the final indicator. Therefore, the number of private performance indicators should not exceed 20. With the manual method of calculating BOERO using the simplest technique the most time-consuming is the selection of initial data from the existing reporting. In this case, it is advisable to reduce private performance indicators to 10. The selection of the most significant indicators and the determination of weight coefficients is carried out expert method with the help of qualified specialists. Theoretically, there is a "saddle point" at which the number of indicators and the cost of their development are optimal. Depending on the composition of indicators and types of enterprises and organizations, the optimum ranges from 10 to 20 indicators.

Consider examples of calculating the efficiency of an industrial enterprise and an educational institution according to the BOERO methodology based on the results of work for the year. In table. 2 shows the calculation of the efficiency of the work of an average industrial enterprise with a volume of marketable products of 360 million hryvnia. and the number of employees 4 thousand people. The initial data for the calculation are determined from the forms of statistical reporting of the enterprise for the year (third and fourth columns on the left). As can be seen from the table, the final value of the complex performance indicator was 103.8 points, which indicates the good work of the enterprise. Out of 12, 7 main criterion indicators were fulfilled: balance sheet profit, volume of marketable products, labor productivity, costs per 1 hryvnia. products, product quality, capital productivity of the OPF, the introduction of scientific and technical progress. Small deviations for the worse were formed for such 5 particular indicators as loss of working time, average annual wage, staff turnover, level of labor discipline, .

The management of the enterprise should pay special attention to these indicators. When summing up the results of the competition between industrial enterprises of the administrative region, this enterprise cannot claim a prize-winning place due to failure to fulfill a number of indicators, but will be placed in the advanced group with a "good" rating. The specific location will depend on the performance of other businesses.

The calculation of the effectiveness of an educational institution that trains specialists with higher education and conducts advanced training courses is shown in Table. 3. This is a small educational institution with 100 full-time teachers and employees, in which 1000 students (listeners) study per year, the amount of work performed per year is 5.4 million UAH. The final value of the performance indicator was 96 points, which indicates satisfactory performance.

Of the 12 performance indicators, 6 indicators were met, namely, revenue from training and research, output per 1 employee, average number of students, volume of publications per 1 employee, workload performance by 1 employee and the number of students per 1 employee. 6 basic values ​​were not met for such indicators as balance sheet profit, costs per 1 UAH. jobs, quality of training and research, average annual salary per 1 employee, staff turnover and loss of working time per 1 employee. These indicators did not allow the educational institution to reach the level of good work, and it will be in the middle or lower group of educational institutions of the region or district. The rectorate of the educational institution should pay special attention to these indicators when developing an annual plan for the next year.

Organization of the competition according to the BOERO method

The calculation of BOERO indicators is carried out by employees of the planning and economic service of the enterprise and submits them to the working commission, consisting of representatives of the administration, the board and the trade union committee. After the end of the reporting quarter, on the 17th-20th, according to the prepared summary calculation, the working commission analyzes the BOERO indicators for all divisions of the enterprise and preliminary places for the group. The winner is the division with the maximum number of points, all partial performance indicators are met and the conditions of the competition are met. The working commission has the right to increase or decrease the numerical value of the complex indicator by up to 3 points for important indicators that are not included in the list of BOERO indicators: irregular work, disruptions in work, exceeding the limits of resource consumption, etc. The results of the competition are brought to the attention of the divisions and are the basis for the distribution of the bonus fund between the divisions and other forms of material and moral encouragement department personnel.

The BOERO method made it possible to establish the dynamics of the development of enterprises and organizations with the division into three main groups: advanced, medium, lagging behind, and, based on the results of the reporting period, to promptly influence the economic management of enterprises.

Thus, the BOERO method makes it possible to quantitatively measure the results of the economic and social development of an enterprise, determine the group and place of an enterprise among other enterprises in the region, eliminate subjectivity and formalism in summing up the results of the competition, and give a real economic effect when influencing lagging enterprises and organizations with the help of rent, tax system and credit policy

Table 2. Calculation of the efficiency of an industrial enterprise

Indicator code	Name of indicator	base value	actual value	Percent Complete	Incentive function	Adjusted rate	Weight coefficient,
	balance sheet profit	54 million UAH	UAH 59.4 million
	Marketable output	360 mln.	392 mln.
	Costs for 1 UAH. products
	Labor productivity	90 000 UAH/person	91 000 UAH/person
	Product quality
	Loss of working time per 1 employee	12 man-days	14.4 man-days
	Average annual salary of 1 employee
	Staff turnover
	Return on assets of fixed production assets
	Level of labor discipline
	The ratio of growth rates of labor productivity and wages
	Implementation of the results of scientific and technological progress	10 million UAH	16 million UAH
Total

Table 3. Calculation of the effectiveness of the work of an educational institution for the year

The nomenclature of KOUT indicators is determined by the methods of technical and economic analysis, questioning, expert assessments, correlation and regression analysis based on successive logical iterations:

determination of the most important performance indicators staff work by interviewing or questioning managers and specialists of enterprises, as well as scientists-economists. The basic composition of the indicators is given in Table. one;

• - the structure of the matrix of distribution of indicators between the structural divisions of the enterprise. The rows of the matrix are economic and social indicators, and the columns are structural units, including management (Table 4);
• - determination of weight coefficients of OUT indicators using methods of expert assessments and multiple correlation-regression analysis. Weighting coefficients reflect the importance of this or that indicator in terms of "contribution" to the complex indicator of KOTE;
• - determination of the mathematical incentive function for each particular performance indicator, in order to ensure the fulfillment of the target figures of the annual plan of the enterprise, economic standards and indicators of the social development of the team.

Table 4. Distribution matrix of KOUT indicators among enterprise divisions

Indicator code	Name of indicator	base value	actual value	Percent Complete	Incentive function	Adjusted rate	Weight coefficient,	Private performance indicator, points
	balance sheet profit	100 thousand UAH.	75 thousand UAH.
	Income from training and R&D	5 million UAH	UAH 5.4 million
	Costs for 1 UAH. works
	Output per 1 employee
	Average headcount students (listeners)

Indicator	Enterprise management	Functional divisions	Production divisions
1. Indicators of economic efficiency (final results)
Gross profit	Director	Accounting	Head of the shop (section)
Income (gross, net)	Director	Accounting	Head of the shop (section)
Production cost		planning department	Head of the shop (section)
Profitability level	Deputy Director for Economics	planning department	Head of the shop (section)
Costs for 1 UAH. products	Deputy Director for Economics	Accounting	Head of the shop (section)
Management costs	Deputy Director for Economics	Accounting	Heads of departments
Marketable output	Director	planning department	Head of the shop (section)
Output volume	Director	planning department	Head of the shop (section)
Revenue from product sales	Deputy Marketing Director	Marketing department	Sales Manager
	Chief Engineer		Head of the shop (section)
Implementation of scientific and technological progress	Chief Engineer	Production- technical department	Head of the shop (section)
Accounts payable and receivable	Deputy Director for Economics	Accounting	Sales Manager
2. Performance indicators awn and quality of work and use of resources
Labor productivity (production per 1 worker)	Chief Engineer	Production and technical department	Head of the shop (section)
The ratio of growth rates of labor productivity and wages	Chief Engineer	Production and technical department	Head of the shop (section)
Frequency occupational injury	Chief Engineer	Production and technical department	Head of the shop (section)

The efficiency of the planning department by quarter of the year had the following values: 93, 95, 101, 102 points. From this we can conclude that the efficiency of work by the end of the year has improved. If the order of the KOUT indicators is reversed, then the department reduces efficiency and the intervention of the enterprise management is necessary;

By comparing the calculated value of work efficiency with the indicators of KOUT of other structural divisions for the same period of time. Let's assume that the KOUT indicators of the planning and production and technical departments are 99.5 and 98.4 points. From this comparison, we can conclude that at the end of the year the planning department worked a little better.

Table 5. Calculation of the efficiency of the planning department of the enterprise
Indicator code	Name of indicator	base value	actual value	Percent Complete	Incentive functions	Adjusted rate	Weight coefficient ent, shares	Private performance indicator, points
	balance sheet profit	54 million UAH	UAH 59.4 million
	Marketable output	360 mln.	392 mln.
	Labor productivity	90 000 UAH/person	91 000 UAH/person
	payroll fund	72 million UAH	UAH 75.6 million
	Average annual salary per 1 employee
	Management costs	UAH 25.2 million	25.0 mln.
	Reliability of decisions made
	Uniform workload of staff
	The quality of paperwork
	Level of labor discipline
Total:

The availability of KOUT indicators for all structural divisions of the enterprise makes it possible to objectively sum up the results of the competition and distribute the bonus fund in accordance with the individual contribution to the final results of production. The bonus fund is distributed in proportion to the numerical values ​​of the KOUT indicators and the basic salary of employees of the administrative apparatus:

where Ф z - bonus fund accrued to the z-th structural unit, UAH;

F - the total amount of the bonus fund accrued to the management apparatus, UAH;

З z - basic wage fund (the sum of official salaries) of employees of the z-th division, UAH;

P z is the calculated value of the KOUT indicator for the z-th unit, points;

W is the number of structural units in the management apparatus.

The method of distributing the payroll fund for employees of the administrative apparatus based on the indicators of KOUT allows you to more objectively determine the amount of material incentives in comparison with traditional method when the subjective opinion of the management of the enterprise or members of the board is taken into account. The method of distributing the bonus fund or self-supporting income used at many enterprises only in proportion to wages actually legitimizes "equalization."

The economic efficiency of the KOUT methodology is explained by two groups of factors: firstly, by increasing the efficiency of the work of the management apparatus due to the reduction of loss of working time, the growth of performance discipline, the creative activity of employees, a clear distribution of responsibility for the assigned work; secondly, by improving the efficiency of work production staff, stimulating his work, depending on the final results of production.

An employee of a structural subdivision is rewarded for winning a prize in a competition, achieving and exceeding the normative value of performance in the amount of 100 points. And this can only be achieved by improving the economic and social indicators assigned to the structural unit, for example, such as the growth of profits, the volume of marketable products, labor productivity, reducing the loss of working time, etc.

Nothing is easier than being busy, and nothing is harder than being productive.

A. Mackenzie

21.3.1. Labor efficiency scoring method

Efficiency of labor activity is calculated as the ratio of the actually achieved criteria indicators to the basic values ​​of the final results of activity, determined using weight coefficients and incentive models relative to the standard value of efficiency equal to 100 points.

The methodology is based on the methods of economic analysis, expert assessments, the scoring method and the theory of classification. The fundamental provisions for assessing the effectiveness of the work of the organization's personnel are as follows:

1. The assessment is carried out using a certain list of economic, social and organizational indicators selected by the methods of expert assessments and correlation analysis from the "List of Criteria Indicators" that characterize the final results of organizations, labor and social activities personnel.

2. Models of economic incentives are introduced to achieve final results with the least expenditure of resources and high quality products, labor and management. Implemented by introducing mathematical models of incentives that reflect the patterns economic activity organizations.

3. Comparison of various economic and social indicators, taking into account their importance, is carried out in a complex indicator of the effectiveness of the work of personnel using weight coefficients determined by the methods of expert assessments and rank correlation.

4. A comprehensive performance indicator is calculated as a sum of points, adjusted to a percentage measurement scale (100 points). This ensures the comparability of the quantity and quality of labor in production and management, as well as the various departments of the organization.

The complex indicator is calculated by summing up private performance indicators that reflect the final results of production, the use of resources, social activities and staff performance. Particular indicators are determined by the results of the implementation of economic and social indicators by multiplying the percentage of their implementation by weight coefficients. The weighting factor shows the relative importance of an economic or social indicator in the overall set of performance indicators. The obtained value in points reflects the "contribution" of a specific private indicator to the efficiency of the labor activity of the organization's personnel.

The development of a method for scoring labor efficiency consists of the following steps:

determination of the range of economic and social indicators that characterize the effectiveness of the work of personnel;

selection of mathematical models of economic incentives for particular performance indicators;

determination of weight coefficients of private indicators of labor efficiency (importance);

substantiation of the method for calculating the complex indicator of personnel labor efficiency;

carrying out control calculations and introducing the methodology into the practice of organizations.

The nomenclature of economic and social indicators is established on the basis of the study of regulatory and legislative acts market economy, forms and instructions for compiling statistical and operational reporting, regulations on the organization of the competition. In the process of research, the nomenclature of indicators is specified and adjusted by the method of expert assessments when determining the weight coefficients of particular performance indicators. The list of the most significant indicators of personnel labor efficiency was formed as a result of the conducted research and is presented in Chapter 21.

The numerical values ​​of economic and social indicators are determined from planning documents, forms of statistical and operational reporting and are calculated as a percentage of the actual value to the basic final result:

where Х i is the percentage of the i-th partial performance indicator, %;

R i f - the actual value of the i-th economic and social indicator of the final result for reporting period, nat. units;

R i b - the base value of the i-th indicator of the final result (plan, standard, fact of the previous period) for the reporting period, nat. units

The numerical value (Х i) obtained as a result of the calculation indicates the degree of achievement of the final result (fulfillment, overfulfillment, underfulfillment) and should have a different economic assessment. It is known that the most important task of a market economy is to achieve the final result with the least expenditure of resources and high quality products. Stimulation is implemented by introducing adjusted values ​​of indicators into the performance assessment according to the formula:

where Y i - the numerical value of the adjusted i-th indicator of the final result,%;

f (X i) is the mathematical function of stimulating the i-th indicator.

With 100% fulfillment of the basic indicator, the adjusted indicator should also be equal to 100%, and in case of deviations, it is calculated according to a specific incentive model, depending on the importance and economic value of the indicator.

In principle, a significant variety of incentive models is possible: linear, parabolic, hyperbolic, trigonometric, etc. An analysis of functions in terms of labor costs and accuracy of results, the use of various functions in economic practice proves the feasibility of using four basic incentive models.

The “linear ascending” incentive model (Y = X) means the following: each percentage of the achievement of the final result is encouraged, and the actual value is accepted in case of underperformance. The simplest case of "interest for interest" incentives reflects the main provisions of the economic reform in relation to estimated indicators (profit, labor productivity, volume of marketable output). The incentive model is shown in fig. 21.5.

Pyramid incentive model: only 100% achievement of the final result is encouraged and under- or over-fulfillment is not encouraged. In this case, up to 100% numerical value of the adjusted indicator is determined by the formula Y = X, and for X > 100% - by the formula Y = 200-X. Pyramid incentives are typical for mass and serial production. The pyramid model is shown in fig. 21.7.

The reverse incentive model (“penalties”) provides for the accrual of negative interest according to the formula Y = -X, when the numerical value of the specified indicator leads to negative phenomena in production and management. For example, marriage, theft material assets, industrial injuries, violations of labor discipline. These indicators are not planned, but they are taken into account in the form of "penalties" (Fig. 21.8).

In linear incentive models, the “law of weights” is used, which means that when the final result is achieved, the same amount of additional interest is charged as they are removed if it is not achieved. This is both strong and weak point application of the law of weights to small deviations from the plan (norm).

So, economic importance underfulfillment of the plan by 1% or its overfulfillment by 1% is not equivalent. In the first case, the proportions of production at technological stages or between subcontractors are violated, and in the second case, overfulfillment of the plan can be both positive, when it eliminates the deficit, and negative, when it leads to overproduction and an increase in stocks. However, in both cases, the adjusted value changes slightly, respectively -1%, +1%.

It would be logical to introduce tougher penalties for non-fulfillment of the plan for the most important estimated indicators (for example, contractual deliveries), for example, according to the formulas Y \u003d 0.1X or Y \u003d -X for the values ​​X< 100%. В принципе, это возможно, но тогда перестает действовать закон весов, подкупающий справедливостью и единообразием оценок этих явлений.

Weight coefficients are introduced to rank the importance of particular performance indicators and eliminate the divergent interests of society, the enterprise and labor collectives. Weight coefficients (В i) characterize the relative importance of indicators in their totality and directly proportionally affect the value of private performance indicators. Weight coefficients are determined by the method of expert assessments by ranking indicators with the assignment of specific weights to them in fractions of a unit.

They are determined by a group of experts, consisting of academic economists, heads of planning departments of enterprises, line managers of senior and middle management, using a questionnaire survey. The results are processed by rank correlation methods. At the same time, it is advisable to stipulate a certain proportion of indicators of the final results of the enterprise in the amount of at least 0.5-0.7, leaving the indicators social efficiency specific gravity 0.3-0.5. In this case, the parity of the results of the economic and social development of the organization will be observed.

Particular performance indicators characterize the contribution of a particular indicator to the overall performance. The calculation of private indicators is carried out on the basis of the adjusted values ​​​​of the indicators and weight coefficients according to the formula:

P i \u003d Y i B i,

where P i is the value of the i-th private indicator of personnel performance, points;

In i - the weight coefficient of the i-th private indicator, shares.

A comprehensive indicator of personnel performance is a numerical measure of the achieved final results of production and management. When evaluating different results, the expediency of the method for calculating the integral indicator should be justified. We believe that the use of the arithmetic mean in assessing the effectiveness of work seems to be simpler and more convincing, since when it comes to taking into account the contribution to the final result, the sum of the components is implied. The summation of private performance indicators is more intelligible and understandable to business economists than other complicated formulas, which leads to a significant reduction in the complexity of calculations and gives minor deviations from the absolute essence of the phenomenon.

The complex indicator of personnel performance (P in points) is the arithmetic average of the sum of partial indicators to the sum of weight coefficients:

where n is the number of particular performance indicators.

Calculation of a complex indicator of labor efficiency of personnel will be given in section 12.4. The assessment of the final value of the complex indicator of personnel performance depends on its numerical value:

if it is less than 95 points, then the staff worked unsatisfactory;

if it is in the range from 95 to 100 points, then the staff worked satisfactorily, but has reserves for productivity and quality of work;

if it is in the range from 100 to 105 points and all partial indicators are met, then the overall assessment of the work of the staff is good;

if it is more than 105 points, then the overall assessment of the work of the staff is excellent.

The practical value of this indicator lies in the possibility of assessing the dynamics of the functioning of the enterprise's personnel for various periods of time; objective distribution of the wage fund between the divisions of the enterprise; systematic impact on the divisions of the enterprise to ensure its optimal functioning.

The calculation of the efficiency of personnel labor allows one to reasonably sum up the results of the competition between various enterprises and their divisions. Summing up the results of the competition using the scoring method is based on the following provisions.

Firstly, the ranking of organizations and their divisions is carried out according to the numerical value of the complex performance indicator. The organization (subdivision) with the maximum numerical value of this indicator is recognized as the winner. If the values ​​of performance indicators are equal for two or more organizations, preference is given to the one that has higher values ​​of indicators in the reporting quarter.

Secondly, prizes are awarded to those organizations (divisions) that have a numerical efficiency value of more than 100 points and have fulfilled partial indicators of final results. If this condition is not met, then prizes are not awarded to any organization (subdivision).

Thirdly, summing up is carried out for the quarter, six months, 9 months. and for the year by groups of related organizations or divisions (industrial, construction, transport, scientific, commercial, service, servicing), where the nomenclature of private indicators and weighting factors are the same.

However, the numerical value of the complex performance indicator in points can also be used to summarize the results between different groups of organizations.

21.3.2. Criteria for the effectiveness of labor activity

Under the conditions of interaction between the administrative system, the market economy and the democratization of society, the importance of the scientific substantiation of the composition of performance indicators that reflect the final results of the economic and social development of the enterprise increases significantly. In a market economy, such economic indicators as profit, contractual obligations, labor productivity, sales volume, and profitability are important. Consideration of the factors influencing these final indicators, as well as the development of recommendations for ensuring the profitable operation of the enterprise in the conditions of expanded production, is becoming essential.

What performance criteria should be taken into account in the model? It is known that the main generalizing indicator of financial results of economic activity is profit. For all its importance and significance, profit, however, cannot be the only criterion indicator of the efficiency of the enterprise, because. only indirectly characterizes the social activity of the enterprise, the quality and organization of the work of personnel. Therefore, there is a need to form a comprehensive performance indicator, reflecting, on the one hand, the results economic development enterprises, and on the other hand, indicators of the social effectiveness of the work of the personnel.

As one of the components of overall efficiency, it is legitimate to consider the performance of managerial personnel. The activity of the management system is aimed at obtaining the final results of production, therefore, the effectiveness of the production management system can be considered as the result of the operation of the management system, which ensures the achievement of goals at minimal cost. Evaluation of the effectiveness of the management system can be carried out according to quantitative and qualitative criteria.

Qualitative indicators include the scientific and technical level of management, the level of qualification of employees of the administrative apparatus, the validity of decisions made, the reliability and completeness of information, the level of management culture, the level of work culture of employees of the administrative apparatus.

Quantitative indicators of the assessment are labor (the ratio of the number of managers, engineers, employees and workers; the cost of managerial labor per one ruble of output); financial (the amount of expenses for the administrative apparatus in the general wage fund). At present, both in the domestic and in foreign practice there is no single approach to determining the composition of organizational indicators.

An analysis of approaches to the scoring of the effectiveness of the work of personnel indicates a variety of criterial indicators. Obviously needed A complex approach to the assessment of efficiency from the standpoint of the significance of the final results of production, productivity and quality of labor and the organization of personnel work as a social system.

In the 90s of the XX century, under the leadership of the author study guide Pilot studies were carried out at 40 large and medium-sized enterprises to select the nomenclature of indicators and criteria for the effectiveness of the organization. In particular, 468 heads of enterprises and their structural subdivisions and 52 scientists (doctors and candidates of sciences) were interviewed using the methods of expert assessments and questionnaires in order to determine the nomenclature and weight coefficients of criteria indicators. The scoring method for evaluating labor efficiency is based on the results of these studies. The most significant criteria indicators are shown in Table. 21.4. A leader who owns the composition and methods of calculating criteria indicators will never fall into a "trap" in the eyes of his subordinates. Therefore, we recommend that you know this table in detail or by heart.

Table 21.4

Criteria indicators of labor efficiency of the organization

Indicator	Calculation method	Advantages	disadvantages
1. Economic indicators
Balance sheet profit, rub.	Proceeds from the sale of products minus the cost, reflected in the balance sheet	The main generalizing indicator reflecting financial results in monetary terms	Depends on the volume of output and price level. Not applicable for unprofitable enterprises
Income, rub.	Revenue from sales of products less material costs and depreciation	Economic indicator of the surplus product. Encourages resource saving	Depends on the volume of production. Includes payroll fund - an expense item of cost
Cost, rub.	Part of the cost, including the cost of consumed means of production and wages	Characterizes the absolute size of production costs, the reduction of which gives a profit	Cannot serve as a comparative indicator for various enterprises
Profitability level, %	The ratio of profit to the cost of fixed production assets (OPF) or production costs	Relative indicator end result, comparable for different enterprises	With different structure OPF of enterprises comparison is difficult. Not applicable for unprofitable enterprises
Costs per 1 rub. products, kop./rub.	The ratio of cost to the cost of commercial products	Shows the cost structure, profit or loss. Comparable for any enterprise	Overpricing products leads to artificial cost reduction and profit growth
The volume of marketable products, rub.	The cost of products produced and sold to the buyer for a certain period	It characterizes the sale of manufactured products on the market, i.e. the fact of the exchange "goods - money"	Depends on the supply and demand of the product and the monopolization of the market by the manufacturer
Volume cash flow, rub.	The total amount of money received on the current account and in the cash desk of the organization for a certain period	It characterizes the amount of money that the organization has	Contains advance payments of future periods, including accounts receivable
Product quality (percentage of defects or complaints),%	It is calculated as the ratio of quality products to the total volume of marketable products	Shows the proportion of defects and complaints in the volume of marketable products. Allows you to influence production technologies	Characterizes the quality of products during the warranty period and only upon presentation of complaints
Implementation of scientific and technological progress, rub.	It is calculated as the total annual effect from the introduction of new technology (fulfillment of new investment volumes)	Characterizes the state with the introduction new technology, technology and investment, i.e. future strategy	Does not play a role in the operation of unprofitable or new enterprises
Capital productivity of fixed production assets, rub./rub.	The ratio of the volume of marketable products to the value of fixed production assets	Allows you to judge the effectiveness of the use of production assets, manufactured products per unit of funds	Depends on the cost of production and inflation, underutilization, equipment downtime or overpriced BPF
Capital-labor ratio, rub./person	It is determined by dividing the average annual cost of fixed production assets by the average monthly headcount	Shows the cost of OPF per 1 worker and the level of production mechanization	The main part of the BPF is the passive part (buildings, structures), which create a "shell" for production process
Capital intensity of production, rub./rub.	The ratio of the cost of OPF to the cost of marketable products produced during the year	Characterizes the effectiveness of the use of labor resources for the production of products	Depends on the industry of material production and the life cycle of the production system (growth, decline)
Labor productivity (production per 1 employee), rub./person	The ratio of the volume of output to the total number of employees employed in production	Characterizes part of the production per 1 employee and allows you to judge the production potential of the staff	Allows overestimation of costs and the number of employees. Dynamics is incomparable in terms of inflation
The ratio of growth rates of labor productivity and earnings. fees, %	The ratio of the increase in labor productivity to the increase in average wages	Allows you to judge the positive development ("accumulation") or the negative ratio of growth rates ("eating")	Shows only the dynamics, not the sources of trends. Depends on cost work force and product prices
Payroll (salary) fund, rub.	The general fund of basic and additional wages, included in the cost of production	Allows you to control the size and proportion of wages in the cost of production. Is the basis for taxation	Depends on the size of the enterprise, marketable products and external factors (taxes, monopoly, headcount)
Enterprise management costs, kop./rub.	The ratio of the total costs of maintaining the management apparatus to the total costs of the enterprise	Allows you to judge the share of management costs, the dynamics of their change over time	Characterizes the performance of only management personnel
2. Social indicators
Frequency of occupational injuries, %	The ratio of the number of cases of industrial injuries to the total number of personnel	Characterizes the state of labor protection and safety	Records only obvious cases of industrial injuries. Depends on factors of production and compliance with regulations
Loss of working time per 1 employee, man-days	The ratio of the total time lost due to illness, downtime and absenteeism to the total number of employees	Shows the reserves of efficiency in the use of personnel labor	Does not record intra-shift loss of working time. Depends on social security and healthcare
Average salary of 1 employee, rub./person	The ratio of the total wage fund to the total number of employees	Characterizes the level of wages and the dynamics of its change over time periods	Depends on the price of products, inflation and external factors (taxes, monopoly, etc.)
Quality of personnel work, points or %	The first method is the ratio of the proportion of defects and complaints to the total number of personnel. The second way is an expert assessment of quality at a board meeting on a 5-point scale	Applicable in services. Allows you to link the work of staff with external quality assessment by consumers and customers. Simplicity of calculation, possibility of correlation of divisions	Only a small part of the marriage is recorded due to non-execution and violations. Subjectivism of expert assessments of board members
Personnel (working personnel) turnover, %	The ratio of the number of laid-off workers by own will and for absenteeism to the total number of staff	Characterizes the level of stability of the workforce and work with personnel	Does not include part of employees dismissed for valid reasons (army, relocation, etc.) in the turnover indicator
The level of labor discipline, violations / person. or points	The ratio of the number of cases of violation of labor and performance discipline to the total number of personnel. Another option is an expert assessment of the level of discipline on a 10-point scale	Allows you to judge absenteeism, lateness, non-performance in structural divisions. The second option is characterized by ease of calculation	The complexity of the calculation due to the lack of a clear fixation of violations in operational reporting. The second option is the subjectivity of the assessment
Number of unauthorized absences from work (absinthism), person-days	The ratio of the number of working days lost in a certain period due to absence from work to the average number of employees multiplied by the number of working days	It characterizes the instability of the work of the labor collective and the costs associated with paying overtime and equipment downtime. Management receives objective data for layoffs	Indicates the level of labor discipline and "freedom" in relation to the management and philosophy of the organization
Socio-psychological climate of the team, points	Established on the basis of specific sociological and psychological research with the help of specialists	Allows you to establish leaders, motivation, needs, climate and the effectiveness of the use of various management methods, develop recommendations for improving the climate	Additional research costs. The impossibility of improving the climate in case of disinterested management
Reliability of staff performance, shares or points	The first method is the probability of non-failure operation of personnel with a minimum number of deviations. The second method is an expert assessment of reliability by the board of the enterprise on a 10-point scale	Allows you to predict unfavorable periods in the work and losses from deviations. Ease of calculation and ability to evaluate different units	The complexity and high costs of calculating reliability indicators. Subjectivity of Reliability Assessments and Their Impact on Overall Efficiency
Staff uniformity, shares or points	The first method is the ratio of the specific weight of losses and overloads to the total labor input. The second method is an expert assessment of uniformity at a meeting of the board of the enterprise on a 5-point scale	Allows you to judge the degree of approximation to the ideal load, equal to one. Simplicity of calculation allows you to measure the work of various departments	Requires creation regulatory framework and collection of operational information about losses and congestion. Subjectivism of expert assessments and their impact on overall efficiency
Labor participation rate (KTU) or contribution (KTV), shares	Calculated by summing with the normative unit of achievements (+ sign) or omissions (- sign) in work	It is a comprehensive indicator by which one can judge the results and quality of work of individual employees	There is no direct connection with the final results of production. Subjective assessments are determined by the composition of the commission (board)
The quality of paperwork, points	Determined by experts on a 5-point scale by members of the board (Council)	Allows you to take into account the level of preparation of planning and accounting documents and office work
Management culture, points	Determined by a special commission of experts (board, council) in the form of expert assessments on a 5-point scale	Increases the overall image of the organization (cleanliness, morality, relationships, jobs, etc.)	Dependence on the subjective assessments of the members of the Board (Council) and the desire to better evaluate their unit
Production culture, points	Determined by a special commission of experts from representatives of workshops (sections) on a 5-point scale	Increases the culture of production (jobs, cleanliness in workshops and household premises, work clothes, technological operations, etc.)	The presence of main and auxiliary units with different levels of mechanization and equipment life makes it difficult to compare
The ratio of workers and employees, people / person.	The ratio of the number of production personnel (workers) to the number of management personnel (employees)	Characterizes the number of workers per 1 employee. Allows you to judge the qualifications of personnel and the ratio of the two main categories of personnel	Depends on industry specifics, the level of integrated mechanization of production and personnel policy

Such a composition of indicators makes it possible to assess the main parameters of the organization, and they should be included in the list of criterial performance indicators. It is obvious that the composition of indicators should be variable depending on the characteristics of the development of a market economy, should be clarified and supplemented in the context of the dynamic development of an enterprise or organization.

21.4. Organization performance score (BOERO)

If your work burns for itself

don't interrupt her.

G. Kaiser

In the mid 1980s. under the guidance of the author of the training manual, two modifications of the scoring method* were developed: scoring of the organization's performance (BOERO) (all personnel of the organization); a comprehensive assessment of managerial work (KOUT) for departments of the organization.

Evaluation of the effectiveness of the organization can be made only on the basis of the cumulative results of economic and social development, and one of the possible ways to compare these results can be a point method.

The BOERO method is based on determining the socio-economic development trends of an organization of any organizational and legal form, its effectiveness in terms of achieving production, economic and social goals. In a simplified form, this is a calculation of the effectiveness of the work of the organization's personnel for a specific period of time. The BOERO method is based on well-known principles - the plan at the lowest price, the achievement of the final result, to each according to his work, incentives depending on the contribution, comparability of the assessment.

The efficiency of the organization's work for a specific period is determined by the numerical value of a complex performance indicator that characterizes the magnitude of the result achieved relative to the goals of the activity. The value of the BOERO indicator is based on the achievement of the final results of the organization, the efficiency of the use of resources, and the provision of social development of the team. BOERO allows you to evaluate the performance of an enterprise and organization for a quarter, year, five years. With the help of BOERO, you can sum up the results of the competition and distribute income (net profit) between the structural divisions of large enterprises (VAZ, GAZ, ZMZ, Uralmash). Modifications of the BOERO method were made for industrial enterprises, construction and installation organizations, commercial organizations, housing and communal enterprises, design organizations and educational institutions. The differences are related to the list of economic and social indicators, weighting factors and the procedure for their calculation, using statistical and operational reporting.

Automated compilation of operational and statistical reporting with the accumulation of data on machine media allows you to expand the composition of private performance indicators, including the entire list of economic and social indicators discussed above. However, with an increase in the number of performance indicators, the significance of weight coefficients decreases and the law of large numbers comes into force.

Our practical calculations show that the introduction of additional indicators with weighting coefficients of 0.01-0.04 in the presence of indicators with a specific weight of 0.05-0.10 does not significantly increase the accuracy of calculations, although it reduces the spread of the final indicator. Therefore, the number of private performance indicators should not exceed 20.

With the manual method of calculating BOERO without the use of computer technology, the most time-consuming is the selection of initial data from existing reporting. In this case, it is advisable to reduce the partial indicators of work efficiency to 12. The selection of the most significant indicators and the determination of weight coefficients is carried out by an expert method with the involvement of qualified specialists. Theoretically, there is a "saddle point" at which the number of indicators and the cost of their development are optimal. Depending on the composition of indicators and types of organizations, the optimum ranges from 10 to 20 indicators.

Consider examples of calculating the efficiency of an industrial enterprise and an educational institution according to the BOERO methodology based on the results of work for the year. In table. 21.5 shows the calculation of the efficiency of the work of an average industrial enterprise with a volume of marketable products of 360 million rubles. and the number of employees up to 4,000 people. The initial data for the calculation are determined from the forms of statistical reporting of the enterprise for the year (third and fourth columns on the left). The calculation of the percentage, the adjusted value of private and complex performance indicators is made according to the formulas given in section 21.3.1.

Table 21.5

Calculation of the efficiency of the industrial enterprise for the year

Indicator code	Name of indicator	base value	actual value	Percent Complete	Incentive Model		Weight coefficient, shares
	balance sheet profit	54 million rubles	59.4 million rubles		Y=X		0,2	22,0
	Marketable output	360 million rubles	392 million rubles		Y=X		0,15	16,35
	Costs per 1 rub. products	85 kop.	85 kop.		Y=200-X		0,1	10,0
	Labor productivity	360,000 rubles/person	396,000 rubles/person		Y=X		0,1	10,1
	Product quality	100%	100%		Y=X		0,1	10,0
		12 man-days	14.4 man-days		Y=200-X		0,05	4,0
	Average annual salary of 1 employee	90 000 rub.	RUB 99,000		Y=200-X		0,05	4,5
	Staff turnover	12%	15%		Y=200-X		0,05	3,75
		5 rubles / rub.	6 rubles / rub.		Y=X		0,05	6,0
	Level of labor discipline	10 points	9 points		Y=X		0,05	4,5
		100%	92%		Y=X		0,05	4,6
	Implementation of the results of scientific and technological progress	10 million rubles	16 million rubles		Y=X		0,05	8,0
	Total	–	–	–	–	–	1,00	103,8

As can be seen from the table, the final value of the complex performance indicator was 103.8 points, which indicates the good work of the enterprise. Out of 12, 7 main criterion indicators were fulfilled: balance sheet profit, volume of marketable products, labor productivity, costs per 1 rub. products, product quality, capital productivity of the OPF, the introduction of scientific and technical progress. Small deviations for the worse were formed in such 5 particular indicators as loss of working time, average annual wages, staff turnover, the level of labor discipline, the ratio of growth rates of labor productivity and wages.

The management of the enterprise should pay special attention to these indicators. When summing up the results of the competition between industrial enterprises of the administrative region, this enterprise cannot claim a prize-winning place due to failure to fulfill a number of indicators, but will be placed in the advanced group with a “good” rating. The specific location will depend on the performance of other businesses.

The calculation of the effectiveness of the work of an educational institution that trains specialists with higher and secondary vocational education and conducts advanced training courses is shown in Table. 21.6. This is a small educational institution with 100 full-time teachers and employees, in which 1000 students (listeners) study per year, the amount of work performed per year is 16.2 million rubles. The final value of the performance indicator was 96 points, which indicates satisfactory performance.

Table 21.6

Calculation of the effectiveness of the educational institution for the year

Indicator code	Name of indicator	base value	actual value	Percent Complete	Incentive Model	Adjusted rate	Weight coefficient, shares	Private performance indicator, points
	balance sheet profit	1000 thousand rubles	750 thousand rubles		Y=X		0,15	11,25
	Income from training and R&D	15 million rubles	16.2 million rubles		Y=X		0,15	16,2
	Costs per 1 rub. works	98 kop.	100 kop.		Y=200-X		0,1	9,8
	Output per 1 employee	150 thousand	161 thousand		Y=X		0,1	10,8
	Average number of students (listeners)	1000 people	1100 people		Y=X		0,1	11,0
	Quality of education and R&D	5 points	4 points		Y=X		0,08	6,4
	Average annual salary per 1 employee	50 000 rub.	55 000 rub.		Y=200-X		0,07	6,3
	Staff turnover	10 %	15%		Y=200-X		0,05	2,25
	Loss of working time per 1 employee	10 man-days	11 man-days.		Y=200-X		0,05	4,5
	Volume of publications per 1 employee	3 ca.	4 pcs. l.		Y=X		0,05	6,65
	Execution of load by 1 employee	1500 hours	1650 hours		Y=X		0,05	5,5
	Number of students per 1 employee	10 people	11 people		Y=X		0,05	5,5
	Total:	–	–	–	–	–	1,0	96,15

Of the 12 performance indicators, 6 indicators were met, namely, revenue from training and research, output per 1 employee, average number of students, volume of publications per 1 employee, workload performance by 1 employee and the number of students per 1 employee. 6 basic values ​​were not met for such indicators as balance sheet profit, costs per 1 rub. jobs, quality of training and research, average annual salary per 1 employee, staff turnover and loss of working time per 1 employee. These figures prevented educational institution to the level of good work, and it will be in the middle or lower group of educational institutions of the region or district. The administration of the university should pay special attention to these indicators when developing an annual plan for the next year.

Conclusion: the BOERO methodology allows you to evaluate the efficiency of the labor activity of any enterprise or organization, the dynamics of socio-economic development, and make comparisons with competing organizations. At the same time, the methodology is quite simple and economical in terms of costs, compared to other assessment methods.

21.5. Comprehensive Assessment managerial labor (KOUT)

Never take another bite
than you can swallow.

Chinese proverb

The problem of comparing engineering and managerial work, mental and physical activity, determining the specific contribution of each manager, specialist and employee to the final results of the enterprise increases in a market economy. How to compare the hard work of the planning department in the formation of a balanced plan with the work of the accounting department, creating the balance sheet of the enterprise? How to compare the work of the production department, which forms a set of documentation for the preparation of production, with the work of the technical department, which ensures the implementation of the achievements of scientific and technological progress? How to assess the timeliness, reliability and quality of decisions made by line managers? More than 6000 documents a year pass through the director of the enterprise, and up to 2000 through the head of the structural unit.

KOUT is designed to determine the contribution of a particular enterprise unit (workshop, section, department, service, bureau, group, laboratory) to the final results of the enterprise. It allows you to objectively sum up the results of the competition between departments, organize bonuses for employees based on the results of economic activity, taking into account their personal contribution, mobilize teams of departments to achieve planned targets, improve labor and performance discipline. KOUT is a detailing and development of BOERO in relation to the divisions of the enterprise.

The basis of the KOUT is made up of economic, social and organizational indicators. The nomenclature of KOUT indicators is determined by the methods of technical and economic analysis, questioning, expert assessments, correlation and regression analysis based on successive logical iterations:

determination of the most important indicators of personnel performance by interviewing or questioning managers and specialists of enterprises, as well as scientists-economists. The basic composition of the indicators is given in Table. 21.4;

building a matrix for the distribution of indicators between the structural divisions of the enterprise. The rows of the matrix are economic and social indicators, and the columns are structural units, including management;

determination of the weight coefficients of the KOUT indicators using the methods of expert assessments and multiple correlation-regression analysis. Weight coefficients reflect the importance of this or that indicator from the point of view of "contribution" to the complex indicator of KUT;

determination of the mathematical incentive function for each particular performance indicator, in order to ensure the fulfillment of the target figures of the annual plan of the organization, economic standards and indicators of the social development of the team.

Table 21.7

Distribution matrix of KOUT indicators among departments of the organization

Indicators	Organization leadership	Functional divisions	Production divisions
1. Economic indicators
balance sheet profit	Director	Accounting	Head of the shop (section)
Income (gross, net)	Director	Accounting	Head of the shop (section)
Production cost		planning department	Head of the shop (section)
Profitability level	Deputy Director for Economics	planning department	Head of the shop (section)
Costs per 1 rub. products	Deputy Director for Economics	Accounting	Head of the shop (section)
Marketable output	Director	planning department	Head of the shop (section)
Output volume	Director	planning department	Head of the shop (section)
Revenue from product sales		Marketing department	Sales Manager
Product quality (percentage of defects or claims)	Technical Director	Production and technical department	Head of the shop (section)
Implementation of scientific and technological progress	Technical Director		Head of the shop (section)
Accounts payable and receivable	Deputy Director for Economics	Accounting	Sales Manager
Labor productivity (production per 1 worker)	Technical Director	Production and technical department	Head of the shop (section)
The ratio of growth rates of labor productivity and wages	Technical Director	Production and technical department	Head of the shop (section)
Payroll fund (salary)	Deputy Director for Economics	planning department	Heads of departments
Material incentive fund (premium fund)	Director	planning department	Heads of departments
Return on assets of fixed production assets	Technical Director	Production and technical department	Head of the shop (section)
Compulsory deductions and payments (UST, personal income tax)	Director	Accounting	–
Equipment depreciation	Technical Director	Accounting	Head of the shop (section)
Material costs	Technical Director	Production and technical department	Head of the shop (section)
Overheads	Director	Accounting	Head of the shop (section)
Taxes (profit, VAT, etc.)	Director	Accounting	–
Stocks material resources	Deputy Marketing Director	Marketing department	Heads of departments
Volume of sales	Deputy Marketing Director	Marketing department	Heads of departments
Dividends per share	Deputy Director for Economics	planning department	–
2. Social indicators
Average salary per 1 employee		Department of labor and wages	Heads of departments
The frequency of occupational injuries	Technical Director	Production and technical department	Head of the shop (section)
Loss of working time per 1 employee	Deputy Director for HR	Department of labor and wages	Heads of departments
Wage growth rate	Deputy Director for HR	Department of labor and wages	Heads of departments
Staff turnover (working staff)	Deputy Director for HR	Human Resource department	Heads of departments
Level of labor discipline	Deputy Director for HR		Heads of departments
	Deputy Director for HR	planning department	Head of the shop (section)
Socio-psychological climate of the team	Deputy Director for HR	Department of Human Resources	Heads of departments
Number of unauthorized absences	Deputy Director for HR	Department of Human Resources	Heads of departments
The quality of staff work	Deputy Director for HR	Department of Human Resources	Heads of departments
	Deputy Director for HR	Department of Human Resources	Heads of departments
3. Organizational indicators
The ratio of workers and employees	Deputy Director for HR	Department of Human Resources	Heads of departments
Management costs	Deputy Director for Economics	Accounting	Heads of departments
Reliability of work of personnel	Deputy Director	Department of Human Resources	Heads of departments
Personnel load uniformity coefficient	Deputy director	Department of Human Resources	Heads of departments
	Deputy Director	Department of Human Resources	Heads of departments
The coefficient of labor contribution and participation (KTV, KTU)	Deputy Director	Department of Human Resources	Heads of departments
Management culture	Director	Secretariat	Heads of departments
Production culture	Technical Director	Production and technical department	Heads of shops (sections)

Calculation of the KOUT indicators is carried out according to the methodological instructions of the scoring method, set out above in tabular form. In table. 21.8 shows an example of a calculation for the planning department of an enterprise. The calculation shows that the planning department contributed to the implementation of 6 private indicators assigned to it, incl. such important ones as balance sheet profit, the volume of marketable products, labor productivity, management costs, uniformity of staff workload and the level of labor discipline. The following indicators have not been met: an overexpenditure of the payroll fund by 5% was allowed, which led to a decrease in balance sheet profit; the average annual salary per 1 employee has been increased by 10% against the planned value. Of the auxiliary indicators, there are reserves for the reliability of decisions (80%) and the quality of paperwork (80%).

The numerical value of the complex indicator KOUT, equal to 99.5 points, characterizes the satisfactory work of the planning department for the reporting period. It can be analyzed in three ways:

based on a comparison of the calculated value of KOUT with the normative value of 100 points;

by comparing the obtained value of KOUT with the indicators of the same structural unit for other comparable periods of time. Suppose the efficiency of the planning department by quarters of the year had values ​​of 93, 95, 100, 102 points. From this we can conclude that the efficiency of work by the end of the year has improved. If the order of the KOUT indicators is reversed, then the department reduces efficiency and the intervention of the enterprise management is necessary;

by comparing the calculated value of work efficiency with the indicators of KOUT of other structural divisions for the same period of time. Let's assume that the KOUT indicators of the planning department and the personnel department are 99.5 and 96.9 points. From this comparison, we can conclude that at the end of the year the planning department worked a little better.

Table 21.8

Calculation of the efficiency of the planning department of the enterprise

The code	Name of indicator	base value	actual value	Percent Complete	Incentive Model	Adjusted rate	Weight coefficient, shares	Private performance indicator, points
	balance sheet profit	54 million rubles	59.4 million rubles		Y=X		0,2	22,0
	Marketable output	360 million rubles	392 million rubles		Y=X		0,15	16,4
	Labor productivity	360,000 rubles/person	396,000 rubles/person		Y=X		0,10	10,1
	payroll fund	90 million rubles	94.5 million rubles		Y=200-X		0,10	9,5
	Average annual salary per 1 employee	90 000 rub.	RUB 99,000		Y=200-X		0,08	7,2
	Management costs	25.2 million rubles	RUB 25.0 million		Y=200-X		0,08	8,1
	Reliability of decisions made	5 points	4 points		Y=X		0,07	5,6
	Uniform workload of staff	5 points	5 points		Y=X		0,07	7,0
	The quality of paperwork	5 points	4 points		Y=X		0,07	5,6
	Level of labor discipline	5 points	5 points		Y=X		0,08	8,0
	Total:	–	–	–	–	–	1,0	99,5

In the KOUT table for assessing the effectiveness of the work of the personnel department, a calculation was made for the year based on a through example for a large industrial enterprise (Table 21.9).

Table 21.9

Calculation of the effectiveness of the personnel department

The code	Indicators	base value	actual value	Percent	Model	Adjusted rate	Weight coefficient	Private indicator
	Average headcount	1000 people	1060 people		y=200-x		0,15	14,1
	Average annual salary per 1 employee	90 000 rub.	RUB 99,000		y=200-x		0,15	13,5
	Staff turnover	12%	15%		y=200-x		0,12	9,0
	Loss of working time per 1 employee	12 man-days	14.4 man-days		y=200-x		0,12	9,6
	Level of labor discipline	40%	32%	0,8	y=200-x		0,10
	The ratio of workers and employees	3.2 people/person	4.0 people/person		y=x		0,10	12,5
	Socio-psychological climate	3.3 points	4.0 points		y=x		0,08	9,7
	Reliability of work of personnel	3.5 points	4.0 points		y=x		0,06	6,5
	The quality of staff work	4.0 points	4.0 points		y=x		0,06	6,0
	The quality of paperwork	4.0 points	5.0 points		y=x		0,06	7,5
	Total:	-	-	-	-	-	1,00	100,4

The table shows that the basic values ​​of the following indicators are not met:

01. Average headcount. Growth of 1060 people is allowed, compared with 1000 people. according to the plan, as a result, the private indicator decreased from 15.0 to 14.1 points.

02. Average annual salary per 1 employee. Growth of payment up to 99,000 rubles is allowed. instead of 90,000 rubles. according to plan. Therefore, the private indicator decreased from 15 to 13.5 points.

03. Staff turnover. Increased from 12% to 15% per year, which led to a decrease in the private indicator from 12 to 9 points.

04. Loss of working time per 1 employee. Have grown from 12 man-days. to 14.4 man-days, which led to a decrease in the private indicator from 12 points to 9.6.

Thus, the main social indicators of the enterprise were not met and led to a decrease in the overall effectiveness of the personnel department by 7.8 points.

At the same time, a number of social and organizational indicators were exceeded due to the implementation of measures to improve work with personnel.

05. The level of labor discipline has improved compared to the previous year from 40% to 32% - violations have decreased. The private indicator instead of 10 was 12 points, which led to an increase in the private indicator by 3.4 points.

06. The ratio of workers and employees. Increased from 3.2 to 4.0 workers per 1 employee, which led to an increase in the private indicator from 10 to 12.5 points.

I. MODERN TRENDS IN THE DEVELOPMENT OF PUBLIC ADMINISTRATION

II. Structural and personal methods of managing organizational conflicts.

Chapter III. The recommendatory subpart contains the subjective assessment of the author, the ways of solving the problem(s) formulated in the course of the scientific research.

J. Career in the system of state and municipal government