An integrated approach to assessing the results of education. An integrated approach to assessing an enterprise Integrated approach to assessing

Modern system of internal control of the company, which includes a service internal audit, is one of the indispensable management tools in the organization of corporate governance and control. The effective work of the Internal Audit and Control Service (IACS) allows managers to make the right decisions aimed at complying with the requirements of legislation and internal regulations of the company, safeguarding assets, ensuring the reliability of all types of reporting, preventing, promptly identifying and minimizing internal and external risks; ensuring the efficiency of financial economic activity and improving company management.
Unfortunately, at present there is no specific methodology for conducting internal audits of the effectiveness of the company's internal control service, aimed at its objective assessment and development of proposals for its optimization. However, experts believe that the effectiveness of internal audit can be assessed from two positions:
internal, i.e. from the point of view of the company's management, heads of branches and other departments, financial managers;
external, i.e. from the point of view of partners, suppliers, buyers and other interested parties.
Most executives and specialists in companies with internal audit services agree that internal audit can be considered effective if, on the one hand, the reports on the results of internal auditors provide valuable information to senior management, and on the other hand, the resources used in implementation of internal audit are minimal. Therefore, in order to assess the effectiveness, each company must monitor the implementation of the developed internal audit programs, the results of audits, the reviews of auditors and the activities of departments.
An external assessment of the effectiveness of internal audit is usually carried out as a result of audits by a third party: audit organizations, tax authorities, etc. Identification of violations, errors, facts of distortion of reporting or fraud by external auditors, if the company has an internal audit and control service, indicates an ineffective effective work of internal auditors; and weakness of the company's internal control system.
Since the company's management is interested in the effective work of the IAS, it should initiate the development of a system for assessing the quality of the work of this service, aimed at ensuring the effectiveness of the financial and economic activities of the company and its separate divisions, as well as their development. To do this, you need to determine the range of assessment indicators: predicted and actual. Practice shows that the use of only quantitative indicators (such as the number of inspections, the time to carry them out, the amount of detected thefts and illegal payments, etc.) is insufficient today. Therefore, for an objective assessment of the effectiveness of the IAS work, it is necessary to apply an integrated approach, that is, to use an assessment system that includes both quantitative and qualitative indicators.
Currently, there is no standard solution for the creation of a system of indicators of quality, efficiency, useful result of IAS work. However, one can focus on those factors that can serve as a basis for the development of such an assessment system. These include:
direct quantitative effect from the activities of the IAS, i.e. the number of violations detected, the amount of violations identified, the amounts recovered from the culprit, etc .;
indirect quantitative effect of IAS activities, which consists in reducing the cost of external audit and consulting services;
the effect of the preventive measures recommended by the IAS staff;
effect associated with increasing the validity of taken management decisions based on the results of IAS control checks.
Many indicators can serve as the basis for assessing the CBA. The main ones include the following:
the ratio of the costs of IAS and the real benefits from its work;
directions of activity of IAS;
IAS status within the company;
professional level and development of IAS personnel;
IAS projects;
the applied methodology of internal audit;
applied technologies of internal audit.
A specific list and values ​​of indicators for assessing the activities of the IAS are usually determined by the head of the IAS, coordinating them with the top management of the company. To analyze the activities of the IAS by the top management of the company, the indicators can be enlarged, and for the heads of departments and services, they can be detailed. So, for example, in OJSC Severstal, according to the head of the internal audit department of this company A. Guryev, to assess managers, a set of indicators is used that includes both organizational targets (implementation of the annual audit plan, development of corrective action plans by management based on the results audits) and the purpose of personal and professional development(training and obtaining professional certificates) ".
Aggregated indicators should be formed into a system so that it is possible to judge the degree of implementation of the annual work plan of auditors and the costs of audits. In addition, the scorecard should provide an assessment of the contribution of the IAS and its specific staff to general indicators activities of both the company as a whole and its separate structural divisions, as well as individual business processes.
V large companies internal audit and control systems are usually integrated into all structural units... Under such conditions, to assess the effectiveness of IAS, such important indicators are used as:
the ratio of the sum of the cost effect from the implementation of the IAS of all control and consulting activities in a certain period to the sum of all costs for the maintenance and development of the IAS;
the amount of additional savings from the dissemination of the results of verification and consulting activities to all business units of the company; 3) the degree of deviation of the actual financial and economic indicators of the company and its separate subdivisions from the planned level;
4) the amount of damage prevented as a result of the audit and analytical work of the IAS.
Detailed metrics can be used by both large and medium-sized companies. They can be divided into qualitative and quantitative indicators.
Qualitative indicators include:
general level of qualification of auditors;
the average duration of their work in NEA;
the average number of hours spent on professional development of one auditor per year;
the number of IAS staff with professional and qualification certificates of auditors;
availability and implementation of internal audit standards.
Quantitative indicators can be grouped into two groups:
productivity indicators - the average number of audits performed by one auditor; average duration of one check; implementation of the approved IAS work plan; percentage of audits carried out in deadlines; the number of recommendations sent to the initiators of the checks; the number of unsatisfied check orders;
performance indicators - the number of auditors' comments on facts previously unknown to the head of the audited unit; the number of customer requests to IAS; customer satisfaction; percentage of recommendations of internal auditors implemented; direct economic effect from the implementation of audit recommendations.

an integrated approach to assessing the results of education; using the planned results of mastering basic educational programs as a meaningful and criterial basis for assessing; assessment of the success of mastering the content of individual academic subjects on the basis of a system-activity approach, which manifests itself in the ability to perform educational-practical and educational-cognitive tasks; assessment of the dynamics of educational achievements of students; combination of external and internal assessment as a mechanism for ensuring the quality of education; the use of personalized procedures for the purpose of the final assessment and certification of students and non-personalized procedures in order to assess the state and development trends of the education system, as well as for other certification purposes; tiered approach to the development of planned results, tools and data presentation; the use of a cumulative assessment system (portfolio), which characterizes the dynamics of individual educational achievements; the use, along with standardized written or oral work, of such assessment methods as projects, practical work, creative work, introspection and self-assessment, observation, etc.; the use of contextual information about the conditions and features of the implementation of educational programs when interpreting the results of pedagogical measurements

Assessment system External assessment: The ratio of internal and external assessment in the final assessment, its composition depends on the level of study government services accreditation of educational institutions certification of personnel monitoring of the education system State final certification / final assessment: provides a link between external and internal assessment and is the basis for all external assessment procedures is based on a) accumulated current assessment, b) assessments for final written work Internal assessment: teacher, student , MA and parents Cumulative score (portfolio of achievements)

1. Starting diagnostics. Purpose: to determine the readiness of students to study at school (grade 1); -to the study of the course; -to mastering new material. 2. Interim assessment. Purpose: tracking the dynamics of achieving the planned subject, metasubject, personal results. 3. Summative assessment. Purpose: to determine the readiness of students to study in basic school.

Initial diagnostics in the first grades is based on the results of monitoring the general readiness of first graders to study at school and the results of assessing their readiness to study this course. In the future, starting diagnostics can be used in any class before studying the thematic sections of the course to identify the level of readiness of each student to master new material

presupposes an integrated approach to the assessment of educational results (assessment of subject, metasubject and personal results). In order to carry out the current assessment, we use the following assessment methods: observation, assessment of the implementation process, open answer. To track and evaluate subject knowledge and methods of activity, we use sheets of individual achievements. To assess the awareness of each student of the characteristics of the development of his own process learning it is most appropriate to use a question-based method for introspection.

1. In the course of studying the topic, it is convenient to record the individual achievements of junior schoolchildren with the help of rulers (T. Dembo - S. Rubinstein's Method), the features of the application of which have been studied in detail and described in the book "Assessment without a mark" by G. A. Tsukerman et al. 2. An “Individual Achievement Sheet” to be created for each child. Such sheets are developed within the school, approved by the pedagogical council, or are taken ready-made. The “List of Individual Achievements” records the current grades for all skills formed at this stage. This sheet notes the child's progress in mastering other skills necessary for the formation of sustainable reading, writing, computational skills, etc.

Date 21.09.05.10.20.10 Total for 1 quarter Number of tasks 6 5 7 18 Surname Completed correctly% Olga S. 6 Andrey B. Anna N. Topic ave. Completed correctly% 100 4% 80% 5 71% 15 83% There has been a regression 5 83% 3 60% 6 86% 14 78% Unstable results 4 67% 4 80% 6 86% 14 78% Progress has been outlined

No. R. Topic Date Number of tasks in work Done right% 1 21.09.6 6 100% 2 05.10.5 4 80% 3 20. 10. 7 5 71% 18 15 83% Total for 1 quarter Olya, your results are slowly deteriorating ...

Achievements portfolio - a collection of student's work and results. This is a modern effective form of assessment, as well as an effective means for solving pedagogical problems: to maintain educational motivation of students; encourage their activity and independence; develop the skills of reflective and evaluative activities; to form the ability to learn (set goals, plan and organize their activities).

Cumulative assessment: portfolio of achievements Selections of children's works Russian language Literary reading Foreign language Approximate composition of the sample of children's work Results of starting diagnostics Materials of the current assessment: observation sheets, assessment sheets Results and materials of thematic works Results and materials of the final control Achievements outside learning activities dictations, statements, compositions of audio recordings of monologues, dialogues reader's diaries illustrated works of authorship materials of introspection and reflection Mathematics mathematical dictations mini-research and mini-projects, models, problem solving audio recording of oral answers materials of self-analysis and reflection The world observation diaries mini-research and mini-projects interviews, creative works audio recordings of oral answers materials of self-analysis and reflection Music Fine Art Technology audio, photo and video materials products of one's own creativity audio recordings of oral responses materials of self-analysis and reflection Physical culture video materials observation diaries and self-control independent work introspection and reflection materials

Conclusions on the achievement of the planned results The graduate has mastered the support system of knowledge and educational activities necessary to continue education at the next level, and is able to use them to solve simple educational, cognitive and educational-practical problems by means of this subject The graduate has mastered the support system of knowledge necessary for continuing education at the next step, at the level of conscious voluntary mastery of educational actions. The graduate did not master the supporting system of knowledge and educational activities necessary to continue education at the next level. In the materials of the cumulative assessment system, the achievement of the planned results in all main sections is recorded curriculum at least with the mark "passed" (or satisfactory), at least 50% of the tasks of the basic level were completed correctly. The achievement of the planned results in all the main sections of the curriculum was recorded, at least half of the sections were assessed as "good" or "excellent", and the results of the final work indicate the correct completion of at least 65% of the tasks of the basic level and the receipt of at least 50% from the maximum score for completing tasks of an advanced level. The achievement of the planned results in all the main sections of the curriculum was not recorded, and the results of the final work indicate the correct implementation of less than 50% of the tasks of the basic level.

Assessment system: Primary school External assessment: Government services Additional data / research needed. final assessment Internal assessment: teacher, student, educational institution and parents accreditation of educational institution personnel certification cumulative assessment + monitoring of the education system Sample examination of student's work reading, UUD three final works Russian mathematics

An integrated approach to assessing results according to the Federal State Educational Standard
Kovaleva S.S. - teacher of geography and biology, Moscow State Educational Institution "Anenkovskaya Secondary School"
performance at the RMO 08/18/2016
The Federal State Educational Standard contains requirements for a system for assessing the achievement of planned results, in accordance with which the assessment system: 1. Fixes the goals of assessment activities: a) orients towards the achievement of a result:
spiritual and moral development and education (personal results);
the formation of universal educational actions (metasubject results);
mastering the content of academic subjects (subject results);
b) provides an integrated approach to the assessment of all the listed educational results (subject, metasubject, personal); c) provides the ability to regulate the education system based on the information received about the achievement of planned results (to be able to take pedagogical measures to improve and improve the educational processes in each class and in the school as a whole). 2. Fixes criteria, procedures, assessment tools and forms of presentation of its results. 3. It fixes the conditions and limits of application of the assessment system. In accordance with the Standards, the performance assessment system implies assessment different directions activities of students. In this regard, productive tasks (tasks) for the application of knowledge and skills are priority in diagnostics, which involve the creation by a student in the course of solving his information product: inference, assessment, etc. Testing of cognitive, regulatory, communicative actions is carried out by meta-subject diagnostic works, composed of competency-based tasks. The advantage of diagnostics of metasubject results is its pedagogical orientation. The standards provide for diagnostics of the results of personal development, which involves the student's manifestation of the qualities of his personality: assessment of actions, designation of his life position, cultural choice, motives, personal goals. In accordance with the confidentiality rules, such diagnostics are carried out impersonally (the work performed by students is not signed, the tables in which these data are reflected reflect generalized results for the class or school as a whole, but not for each specific student). Results control forms:
purposeful observation of the teacher (fixing the actions and qualities shown by the student according to the given parameters);
self-assessment of the student according to the accepted forms;
results of training projects;
the results of extracurricular and extracurricular activities, the achievements of students.
A means of accumulating information about a student's educational results is a portfolio of achievements. The final grade for primary school (the decision to transfer to the next level of education) is made on the basis of all the results (subject, metasubject, personal; educational and extracurricular) accumulated in the student's portfolio of achievements over four years of primary school. ^ Comprehensive assessment of all educational outcomes of a student
represents general characteristics personal, metasubject and subject results, which are summarized in tables of educational results (appendix). Each of the tables has instructions for maintaining: when, how and on the basis of what it is filled in, how the results are interpreted and used. The grades and marks placed in the tables are the basis for making decisions on pedagogical assistance and support for each student in what he needs at this stage of development. ^ The limits of application of the assessment system: 1) Gradual introduction of the assessment system by stages, from simple to complex: "minimum of the first stage", "minimum of the second stage" (mandatory part) and "maximum" (the part introduced at the request and capabilities of the teacher). 2) The system for evaluating the results is being developed and supplemented in the course of its implementation. 3) Reducing to a minimum the number of "reporting documents" and the deadlines for their mandatory filling by the teacher, for which the following means are used: - teaching students how to evaluate and record their results under the supervision of the teacher; - the introduction of new forms of the report simultaneously with the computerization of this process, with the transfer of most of the reports to a digital, automated basis. 4) A focus on maintaining the success and motivation of the student. 5) Ensuring personal psychological safety of the student: educational outcomes a specific student to compare only with his own previous indicators, but not with the indicators of other students in the class. Each student has the right to an individual educational trajectory - to his own pace of mastering the material, to the chosen level of aspirations. The technology of assessment of educational achievements of students is used.
The purpose of the technology for assessing educational achievements is to ensure, at the control stage, the principles of a developing student-centered education system.
Determine how the student masters the skills to use knowledge - that is, the modern goals of education.
To develop the student's ability to independently evaluate the result of his actions, to control himself, to find and correct his own mistakes.
Orient the student to success, relieve him of the fear of school control and assessment, create a comfortable learning environment, preserve the psychological health of children.
The organization of control in the classroom in accordance with the technology of assessing educational achievements involves the implementation of seven rules that determine the order of actions in different situations of control and assessment. The system for assessing the achievement of planned results includes two consistent assessment systems:
external assessment by services external to the school;
internal assessment carried out by the school itself - students, teachers, administration.
The main object of the system for assessing educational results is the planned results of mastering the basic educational program of primary general education. The system for assessing the achievement of the planned results of mastering the basic educational program of primary general education presupposes an integrated approach to assessing educational results, which makes it possible to assess the achievement of all students. three groups educational outcomes: personal, metasubject and subject. ^ Personal learning outcomes reflect the system value orientations a younger student, his attitude to the world around him, personal qualities. They are not subject to the final grade in the form of a mark and are not a criterion for transferring a student to primary school. The teacher creates the conditions for the formation of personal universal educational actions presented in the Federal State Educational Standard of the NEE, assesses the changes taking place in different areas student personality: educational and cognitive motives; relationships with peers; civic identity (referring to the family, people, nationality, faith); the level of reflective qualities (respect for another opinion, personal responsibility, self-esteem), etc. The teacher records the student's personal results in two documents: the student's characteristics and his portfolio. The characteristic that is issued to the graduate primary school, reflects his distinctive individual characteristics, not only associated with the development of academic subjects (academic performance), but also revealing the traits of his character, personal qualities. The characteristic includes the following items:
assessment of the student's progress, his achievements in the study of academic subjects, possible difficulties in the assimilation of individual program material;
the level of formation of educational and cognitive motivation, attitude to educational activities; educational independence and initiative (high, medium / sufficient, low);
relationships with classmates, the level of formation of leadership qualities, participation in joint activities, the presence of friends in the class; the attitude of other children towards the student.
^ The assessment of personal results is an assessment of the achievement of the planned results by students in their personal development. The object of assessment of personal results is the formation of the UUD, which are included in three blocks:
self-determination - the formation of the student's internal position - acceptance and development of a new social role student; the formation of the foundations of the Russian civil identity of the individual as a sense of pride in their homeland, people, history and awareness of their ethnicity; development of self-esteem and the ability to adequately assess oneself and one's achievements, to see strong and weaknesses your personality;
sense education - the search and establishment of personal meaning (ie, "meaning for oneself") teaching by students on the basis of a stable system of educational, cognitive and social motives; understanding the boundaries of “what I know” and “what I don’t know” “not knowing” and striving to bridge this gap;
moral and ethical orientation - knowledge of basic moral norms and orientation towards their implementation on the basis of an understanding of their social necessity; the ability to moral decentration - taking into account the positions, motives and interests of the participants in a moral dilemma when resolving a moral dilemma; the development of ethical feelings - shame, guilt, conscience, as regulators of moral behavior. ^ The content of the assessment of personal results at the level of primary general education is built around the assessment:
the formation of the student's internal position, which is reflected in the student's emotionally-positive attitude to the educational institution, orientation to the substantive moments of the educational process - lessons, learning new things, mastering skills and new competencies, the nature of educational cooperation with the teacher and classmates - and orientation towards a pattern of behavior "Good student" as an example to follow;
the formation of the foundations of civic identity - a sense of pride in their homeland, knowledge of significant historical events for the Fatherland; love for one's land, awareness of one's nationality, respect for the culture and traditions of the peoples of Russia and the world; developing trust and the ability to understand and empathize with the feelings of others;
the formation of self-esteem, including the awareness of their capabilities in learning, the ability to adequately judge the reasons for their success / failure in learning; the ability to see your strengths and weaknesses, respect yourself and believe in success;
the formation of motivation for educational activities, including social, educational and cognitive and external motives, curiosity and interest in new content and ways of solving problems, acquiring new knowledge and skills, motivating to achieve a result, striving to improve their abilities;
knowledge of moral norms and the formation of moral and ethical judgments, the ability to solve moral problems on the basis of decentration (coordination of different points of view on solving a moral dilemma); the ability to assess their own actions and the actions of other people in terms of compliance / violation of a moral standard.
The personal results of primary school graduates in full compliance with the requirements of the standards are not subject to final assessment. The object of assessment of metasubject results is the formation of regulatory, communicative, cognitive universal actions:
the learner's ability to accept and maintain the learning goal and objectives; independently transform a practical task into a cognitive one, the ability to plan one's own activity in accordance with the task set and the conditions for its implementation and look for means of its implementation; the ability to control and evaluate their actions, to make adjustments to their implementation based on the assessment and consideration of the nature of errors, to show initiative and independence in learning; the ability to carry out information search, collection and selection of essential information from various information sources;
the ability to use sign-symbolic means to create models of the studied objects and processes, schemes for solving educational, cognitive and practical problems;
the ability to carry out logical operations of comparison, analysis, generalization, classification by generic characteristics, to establish analogies, refer to known concepts;
the ability to cooperate with the teacher and peers in solving educational problems, to take responsibility for the results of their actions.
The main content of the assessment of metasubject results at the level of primary general education is built around the ability to learn. ^ Assessment of subject results is an assessment of student achievement of planned results in individual subjects: a system of fundamental elements of scientific knowledge - subject knowledge:
basic knowledge (fundamental elements of scientific knowledge - the conceptual apparatus (or "language") of academic subjects: key theories, ideas, concepts, facts, methods. This group includes a system of such knowledge, skills, educational actions that can be achieved by the overwhelming majority of children ...
knowledge that complements, expands or deepens the basic knowledge system
actions with subject content (or subject actions):
objective actions based on cognitive UUD (use of sign-symbolic means; modeling; comparison, grouping and classification of objects; actions of analysis, synthesis and generalization, establishment of connections, analogies; search, transformation, presentation and interpretation of information, reasoning), on different subjects these actions are performed with different objects and have a specific "subject" coloring.
specific subject actions (methods of motor activity, mastered in the course physical culture, or methods of processing materials, techniques of sculpting, drawing, methods of musical performance, etc.).
^ Assessment of subject results is an assessment of the achievement of planned results by students in individual subjects. Assessment of the achievement of these subject results is carried out both during the current and interim assessment, and during the execution of final testing. ^ Achievements portfolio as a tool for assessing the dynamics of individual educational achievements Results of the accumulated assessment obtained during the current and interim assessment are recorded in the form of a portfolio of achievements and taken into account when determining the final grade. ^ A portfolio of achievements is a collection of works and results that show the efforts, progress and achievements of the student in different areas (study, creativity, communication, health , useful work for people, etc.), as well as self-analysis by the student of his current achievements and shortcomings, allowing him to determine the goals of his further development.
^ The final grade of the graduate and its use in the transition from primary to basic general education For the final grade at the stage of primary general education, the results of which are used when deciding on the possibility (or impossibility) of continuing education at the next level, only the subject and metasubject results described in the section "Graduate will learn" of the planned results of primary education. The subject of the final assessment is the ability of students to solve educational-cognitive and educational-practical tasks based on the material of the basic knowledge system using means relevant to the content of school subjects, including on the basis of meta-subject actions. The ability to solve a different class of problems is the subject of various kinds of non-personalized (anonymous) surveys. At the stage of primary general education, the mastery by students of the supporting system of knowledge in the Russian language and mathematics and mastery of the following meta-subject actions are of particular importance for continuing education: skills of conscious reading and work with information; communicative, necessary for educational cooperation with the teacher and peers. The final grade of the graduate is formed on the basis of the accumulated grade recorded in the portfolio of achievements in all academic subjects and grades for the implementation of three (four) final works (by The accumulated assessment characterizes the implementation of the entire set of planned results, as well as the dynamics of educational achievements of students during the period of study. Grades for the final work characterize the level of mastering by students of the support system of knowledge in the Russian language and mathematics, as well as the level of mastery of metasubject actions. Based on these assessments in each subject and according to the program for the formation of universal educational actions, the following conclusions are drawn about the achievement of the planned results:
^ Materials of the cumulative assessment system (main sections of the program) Results of the final work
Accepted At least 50% of basic level assignments
Good or excellent At least 65% of the tasks of the basic level At least 50% of the maximum score of the tasks of the advanced level
Not fixed Less than 50% of tasks of the basic level
The Pedagogical Council, on the basis of the conclusions made for each student, considers the issue of successful mastering by this student of the basic educational program of primary general education and its transfer to the next stage of general education. The decision to transfer the student to the next level of general education is taken simultaneously with the consideration and approval of the characteristics of the student .All conclusions and assessments included in the characteristics are confirmed by the materials of the portfolio of achievements and other objective indicators. The technology for assessing the educational achievements of students, developed in the educational system "School 2100", is adopted as the basis of the system for assessing the achievement of the planned results of mastering the main educational program. ^ I. Description systems for evaluating results 1st rule. What is assessed: The results are subject, metasubject, and personal. The student's results are actions (skills) on the use of knowledge in the course of solving problems (personal, metasubject, subject). Individual actions, primarily successful ones, are subject to assessment (verbal characterization), the solution of a full-fledged task - assessment and grade.
Evaluation is a verbal description of the results of actions ("well done", "original", "but here it is inaccurate, because ..."). A mark is a fixation of the assessment result in the form of a sign on a 5-point scale.

Any action of the student (especially successful) can be evaluated: a successful thought in a dialogue, a monosyllabic answer to a reproductive question, etc. A mark is given only for solving a productive educational task, during which the student comprehended the purpose and conditions of the task, carried out actions to find a solution (at least one skill in using knowledge), received and presented the result.
Additionally, at the end of the lesson, it is permissible to invite the whole class to determine which hypotheses turned out to be the most accurate, interesting, helped to find a solution to a common problem. The authors of these hypotheses collective decision are encouraged: they are given an assessment and (or) an “excellent” mark (solution of a problem of an advanced level) is given to the skill according to which the problem of the lesson was formulated. ^ Teacher results and their assessment Teacher results ( educational institution) Is the difference between the results of students (personal, metasubject and subject) at the beginning of training (input diagnostics) and at the end of training (output diagnostics). An increase in results means that the teacher (school) has managed to create an educational environment that ensures the development of students. A negative result of the comparison means that it was not possible to create conditions (educational environment) for the successful development of students' capabilities. To determine the increase, the input and output diagnostics of pupils are compared with the average all-Russian level. ^ 2nd rule. Who is evaluating. The teacher and student together determine the grade and grade.
In the lesson, the student himself assesses his result of the assignment according to the "Self-assessment Algorithm" and, if required, determines the grade when he shows the completed assignment. The teacher has the right to correct grades and grades if he proves that the student has overestimated or underestimated them. After lessons, the teacher determines the grade and grade for written assignments. The student has the right to change this grade and grade if he proves (using the self-assessment algorithm) that it is overestimated or underestimated.
In order to ensure adequate assessment, the student must learn to answer questions about the goals and results of his work, that is, master the self-assessment algorithm. ^ Self-assessment algorithm (questions the student answers): 1. What should have been done in the task (task)? What was the goal, what was the result? ^ 2. Did you get the result? Found a solution, an answer? 3. Did you manage completely correctly or with a mistake? What, what? To answer this question, the student needs to: - get a standard of the correct solution to the problem and compare his solution with it; - be guided by the reaction of the teacher and the class to his own decision - whether any of his steps were corrected, whether his final answer was accepted. 4. Did you manage completely on your own or with the help (who helped, in what)? Other questions are added to the specified self-assessment algorithm, including about the grade that the student sets for himself. So, starting from the 23rd grade, after teaching children to use the table of requirements (4th rule) and the introduction of success levels (6th rule), the following questions are added to this algorithm. tasks? 6. What was the level of the task (task)?
Have you already solved such problems many times, did you only need "old", already mastered knowledge? (Required level)
In this task, faced with an unusual situation (either you need already acquired knowledge in a new situation, or you need new knowledge on a topic that is only now being studied)? (Advanced level)
You have never learned to solve such problems OR do you need knowledge that you have not studied in the classroom? (Maximum level)
7. Determine the level of success at which you solved the problem. 8. Based on your level of success, determine the mark that you can set yourself. ^ Assessment in the 1st grade (age peculiarity - the student is not yet psychologically ready for an adequate assessment of his results, including admitting his mistakes) 1st step (in the first lessons). We indicate our mood. Children are given the opportunity to emotionally evaluate the past lesson (day). This reflection becomes the basis for an adequate assessment of their educational success. On the margins of a notebook or in a diary, children indicate their mood, reaction to the lesson (“satisfied”, “it was difficult”, etc.) in the form of symbols they understand (emoticons or circles with traffic light colors). 2nd step (after 2 -4 weeks). Learning to compare the goal and the result. Children are invited to evaluate the content of their written work. Having distributed notebooks with checked works, the teacher conducts a dialogue with the students, in which the main questions are: - What was your assignment? Who can say what needed to be done at home? (Learning the 1st step of the self-assessment algorithm.) - Look each at their work - do you agree that the task is completed? (Collective self-assessment teaching the 2nd step of the self-assessment algorithm.) 3rd step (about a month later). We establish the order of assessment of our work. Items 3 ("right or wrong?") And 4 ("by myself or with someone's help?") Are added to points 1 and 2 of the self-assessment algorithm already known to students. In this case, only successful solutions are evaluated. As a "reward" for solving the problem, the teacher invites the student to draw a circle in a notebook or diary and paint it in any color. 4th step. Learning to Admit Our Mistakes: The teacher asks the student (mentally prepared) in class to evaluate the performance of an assignment in which he has minor mistakes. If a mistake is recognized, the circle in the notebook or diary (the “reward” for solving the problem) is filled in by half. 5th step. We learn to admit our failure. The teacher assists students in the classroom in assessing their actions, admitting mistakes. Then one of the children is invited to evaluate himself in a situation where he did not cope with the task at all. In a diary or notebook, this (with the consent of the student) is indicated by an open circle. 6th step. We use the skill of self-esteem. When all (or almost all) students have at least once evaluated their work in the classroom, the teacher stops pronouncing all the questions of the self-assessment algorithm and invites the students to ask themselves these questions and answer them (based on the diagram). ^ Teaching the rule "Self-assessment" for pupils who graduated from the 1st grade 1) Assessment procedure 1st step. Students are encouraged to learn how to evaluate their own work. To do this, a conversation is held on the following questions: "You are already experienced students, tell me what is the best way: so that you yourself learn to evaluate your results, or that others always do it for you?", "How do we start evaluating our work?" thereafter?" etc. 2nd step. Based on the results in the form of a reference signal (figures, keywords ) a self-assessment algorithm is drawn up from 4 main and 2 additional points: 1) What was the task? 2) Did you get the result? 3) Completely correct or wrong? 4) Completely by yourself or with help? (hereinafter - except for the 1st grade): 5) On what grounds do we distinguish between grades and grades? 6) What mark will you give yourself? 2) Timing to develop self-esteem skills Step 1. A lesson is selected in which only the MINIMUM of the content of the educational material will be used. Use the time allotted for all the material to develop students' self-assessment skills. 2nd step. When designing this lesson, select a stage (checking what has been learned or learning new) for using the self-assessment algorithm. 3rd step. Choose a simple task, after the completion of which one of the students will be asked to publicly evaluate his result according to the self-assessment algorithm (reference signal). 3) Self-assessment procedure Step 1. Choose the most prepared student for public self-assessment of the results of your work (ensuring the success of the procedure). 2nd step. After presenting the solution (oral answer, writing on the board, etc.), invite the student to evaluate the result of his work himself. Warn that at first the teacher will help in this: ask the student questions on the self-assessment algorithm (pointing to the reference signal): "task?", "Result?", "Right?", "Myself?" The student gives answers, the teacher corrects him, explains if there is an overestimation or underestimation of the grade. All other students at this moment observe how self-assessment takes place. Their attention is activated by the questions: "What step have we already taken in evaluating the work?" etc. 3rd step. In the next lessons, self-assessment according to the algorithm is carried out in turn by all students in the class (at least 1-2 episodes per lesson; in each lesson). 4th step. Gradually, instead of speaking the questions, the teacher is invited to the students themselves, looking at the reference signal, to ask themselves these questions and answer them. In addition to dialogue, self-assessment can be carried out through collective review of written assignments. The standard of the correct answer appears on the blackboard, and each student evaluates his solution in his notebook. 5th step. When students begin assessing without looking at the reference signal, the teacher can remove it and use it only if someone is having difficulty. 4) Time spent on self-assessment, provided the skill is formed 1st step. When all students have developed the ability to work according to the "Self-Assessment Algorithm", the teacher, planning a lesson, stops reducing its content to a minimum, including educational material related to the maximum. 2nd step. The self-assessment algorithm collapses: after the teacher's proposal to evaluate his answer, the student's phrase follows: “the goal was achieved, there were no mistakes”, or “I got the solution, but with the help of the class,” or “I solved the problem of the required level completely without errors, which corresponds to the mark“ 4 " Okay".
If the opinions of the student and the teacher coincide, you can continue the lesson. If the teacher's opinion differs from the student's (he overestimated or underestimated his grade), it is necessary to go through the algorithm and agree on the positions.
3rd step. After checking the written work, the student gets the right to reasonably challenge the teacher's grade and grade: after the student's phrase “I do not agree with the grade,” the teacher invites him to explain his opinion using the self-assessment algorithm.
If the student is right, you need to thank him for helping the teacher find his mistake in the check. If the student is wrong, the teacher needs to explain, on the basis of which he made the appropriate decision, to agree on the position.

Syshchikova E.N. - An integrated approach to assessing the effectiveness of work industrial enterprise

The article is devoted to the development of an integrated methodological approach to assessing the efficiency of an enterprise. As a basis for a comprehensive assessment of the efficiency of the enterprise, it is proposed to include in the enterprise management system four key subsystems (financial, personnel, operational, production), which form the required level innovative activity enterprises at the proper level information support and information support management. At the same time, it is indicated that the production subsystem is one of the most important or most important management subsystems, since it is this subsystem that generates economic benefits from the operation and development of the enterprise. Thus, the methodology is based on taking into account the differentiated contribution of each subsystem of enterprise management: personnel, financial, operational, production in the results and observed effects. The methodology includes a certain sequence of analytical actions, the result of which is the calculation of a complex indicator of economic shift. The proposed methodology is characterized by consistency and consistency, while using an objective approach based on the calculation of a certain set of analytical indicators, which makes the results of these calculations relevant and reliably reflecting the current efficiency of the enterprise in the context of the main management subsystems. This allows you to make informed and reasonable decisions of a strategic, tactical or operational focus in order to further potentiate the growth of production efficiency, maximize economic and other benefits.

Keywords: control system, efficiency, industrial plant

Introduction

Increasing the efficiency of the enterprise management system can be realized through improving it internal environment, which will allow this enterprise to maintain a stable position in the external environment.

Theory

There are several main approaches to assessing the functioning and development of an enterprise (assessing its work). And in particular, there is a functional-analytical approach, a comparative-analytical, systemic or integrated approach. Within the framework of the functional-analytical approach, the efficiency of the enterprise is considered from the point of view of the analytically investigated functions of its management. Consequently, this approach establishes that any management function can influence one or another parameter that characterizes the efficiency of the enterprise. Analytical comparison is carried out over one or more periods; comparable values ​​are usually used for objectivity.

A comparative analytical approach is a kind of functional-analytical approach, but at the same time, the comparison is not made about the relationship between the functions and parameters of the work (activity) of the enterprise, but a set of certain key indicators, which, as a rule, give general idea on the efficiency of the functioning and development of an economic entity over a number of periods (in comparison with similar indicators of direct competitors, in comparison with the industry average indicators).

An integrated approach that considers an enterprise as a socio-economic system, in which the performance of functions is correlated with the performance indicators of an economic entity and the influence of a number of external and internal factors is taken into account, which, on the one hand, determine the ability of an enterprise to effective performance and, on the other hand, opportunities and threats localized in the external environment. An integrated approach assumes that the efficiency of the enterprise is assessed not only by financial, but also by socio-economic indicators, including the innovation and personnel aspects.

In the works of these scientists and researchers, it is proposed to consider the efficiency of an enterprise through a wide variety of indicators structured into several key groups. As a rule, such groups can be counted from 5 to 8 or 10, while in each group from 1 to 20 different indicators, criteria or parameters characterizing the current functioning and level of development of the enterprise can be distinguished.

Of course, on the one hand, such a detailed and comprehensive evaluative and analytical complex allows you to deeply, in detail and comprehensively explore the activities of an industrial enterprise. But on the other hand, a significant amount of information required for analysis and assessment, an extended list of data obtained in the course of assessment and analytical procedures does not allow localizing problems. And besides this, a significant amount of analytical data obtained leads to a diffusion of the attention of managers responsible for making adequate decisions to ensure the efficiency of the enterprise.

The concepts of a comprehensive assessment of the efficiency of the functioning and development of enterprises adopted abroad are mainly reduced to the construction of a balanced scorecard. The balanced scorecard takes into account four key aspects of the activities of modern industrial enterprises and other economic entities: finance, customers (consumers), business processes (internal environment), training and development. The essence of the Balanced Scorecard is to formulate the financial strategy of an industrial corporation in several perspectives, set strategic goals and measure the degree of achievement of these goals using key performance indicators.

In terms of methodology, a balanced scorecard is a clear and formalized definition of the main criterion values ​​characterizing the performance of businesses and companies (key performance indicators / performance indicators - KPI). At the same time, there is a detailing of criterion values ​​by management levels, business units and the specification of tasks for managers and employees, the implementation of which ensures the achievement of the necessary results.

However, it should be understood that building a balanced scorecard does not mean that you need to be guided solely by the aspect of finance, the consumer aspect, the aspect of personnel development and such an aspect as the internal environment (business processes). The aspect of the internal environment needs to be most clearly formalized analytically in order to obtain the most adequate and most objective assessment of the enterprise's ability to function and develop. Moreover, the exclusion from the aspect of the internal analysis environment related to human resources and the introduction of the personnel aspect into a separate evaluation criterion that is not interconnected with other criteria, in many respects contradicts the consistency and complexity of the approach to assessing the relative efficiency of the enterprise with the created (used) management system.

Quite often, in scientific and practical research, the efficiency of activities (work efficiency or the efficiency of functioning and development) of an enterprise is replaced by an analysis of the results of economic activity, which is far from the same thing. The result is, as a rule, a consequence, the final result of a sequence of actions, the completion of a process. Therefore, the results of the economic activity of the enterprise must be differentiated from the efficiency of its work.

The result of economic activity may be different, but it is usually expressed in terms of absolute value or quantitative indicators (quantitative indicators are expressed through metric units).

So, for example, in the works of M.M. Hajiyeva, Z.A. Kunnieva, M.B. Bagishev, it is shown that optimization methods and models can be used to assess the performance (work efficiency) of an enterprise. And at the same time, the same source indicates that these methods and models are based on the process of making the choice of the best (optimal) option from all the available ones. Based on this, M.M. Gadzhiev, Z.A. Kunnieva, M.B. Bagishev conclude that, therefore, optimization methods and models make it possible to make the best (most effective) decision on the current work or on the long-term development of the enterprise. In other words, we can conclude that the use of optimization methods and models is focused on finding the best result of the enterprise from the set of possible ones.

But this approach is more focused on forecasting the development of an enterprise in the current medium or long term, rather than using optimization methods and models for the current assessment of the efficiency of this enterprise.

In the works of O.T. Tolstykh and O.V. Dudarev shows that the efficiency of an enterprise in a complex aspect is assessed in terms of its ability to create added value.

The calculation of economic value added includes an expanded set of financial and economic indicators and almost completely describes the entire production process. Therefore, an integrated approach to assessing the performance of an enterprise can be considered in the aspect of the latter's ability to create economic added value, and of course, that economic added value is a very important analytical and evaluative indicator. But at the same time, this approach does not allow us to understand the contribution of each of the control subsystems to the formation of this indicator. Also, the approach based on calculating the indicator of economic value added does not allow assessing the actual level of efficiency of the enterprise from the point of view of using all the resources at its disposal.

In the works of O.B. Rakshina, A.N. Starkova, S.N. Zolnikova and L.S. Kalinina and many other researchers show the sectoral aspects of assessing the effectiveness of work (conducting activities or functioning and development) of various industrial enterprises. This approach is based on the idea of ​​analytical comparisons of complex indicators of profitability and competitiveness. Within a set of homogeneous enterprises, taking into account changes (opportunities and threats) of the external environment, such an approach is certainly informative and objective, but it does not allow assessing the contribution of each subsystem to the overall efficiency of the functioning and development of an enterprise over a period or a number of periods.

Methodology

Therefore, we consider it necessary to develop an integrated methodological approach to assessing the efficiency of an enterprise, taking into account the contribution of each management subsystem to the results obtained and the observed effects.

To analyze and evaluate the efficiency of the enterprise (functioning and development) (in the context of the main subsystems of its management), we propose to use the basic formula in the form of calculating the coefficient of economic shift:

where kdi is the coefficient of the economic shift of the i-th indicator in the subsystem of enterprise activity management;

X is the mathematical differential of the i-th indicator characterizing the efficiency of the enterprise. It is calculated as the ratio of the value of the indicator of the current period to the value of the previous or base period (as an option, the ratio of the actual value and the planned value of this indicator can be used).

Thus, the coefficient of economic shift can be considered as a mathematically established differential between the values ​​of target indicators characterizing the performance of an enterprise for a period or a number of periods (or in the context of the actual achievement of the values ​​established by the plan).

Let us establish that the enterprise management system includes four key subsystems: personnel, financial, operational, and production. At the same time, we pointed out that the production subsystem is one of the most important or most important management subsystems, since it is this subsystem that generates economic benefits from the operation and development of the enterprise. Consequently, further it is necessary to develop a set of estimated indicators that will characterize the efficiency of the enterprise, taking into account the production aspect.

And these indicators, firstly, it is advisable to structure in the context of each subsystem, and, secondly, to give a methodology for calculating a complex estimated indicator.

For the production subsystem, in our opinion, the most important are the following indicators that allow us to assess the efficiency of the enterprise from the production point of view: production volume, the level of production cost-effectiveness, renewal of material infrastructure, renewal of technological infrastructure.

The volume of production is one of the most important indicators of the efficiency of any industrial enterprise. At the same time, it is important to take into account this indicator not in value, but in conditional-natural terms, taking into account the quality of the organization production process in the enterprise, for this we propose to use the formula (2):

where V is the volume of production in conventional natural units (metric units);

VP is the total volume of production in conditional natural units;

kr is the coefficient of rejects (the proportion of defective products in the total volume of production).

The second indicator, which characterizes the efficiency of the enterprise in the aspect of the production subsystem, is the indicator of production cost-effectiveness.

In this case, we propose to correlate the amount of gross profit received with the total costs of production and sale of the company's products. The calculation of the indicator is presented within the framework of the formula (3):

where RC is the cost-benefit obtained from the production of products;

GP is the amount of gross profit received;

Ex - the total costs associated with the production and sale of the company's products.

The third indicator characterizing the efficiency of the enterprise in the aspect of considering the production subsystem is the indicator of the renewal of the material infrastructure (i.e. renewal of the main production assets). Here you can use the well-known formula for updating production assets, which is presented in (4):

where RM is the coefficient of renewal of the material infrastructure of production at the enterprise;

VNM is the cost of new fixed assets put into operation in the current period;

VAM is the total value of all fixed assets used in the production of products.

The fourth indicator of the efficiency of the enterprise from the point of view of the production subsystem is the indicator of the renewal of the technological infrastructure. A modified indicator from formula (4) can be used here. But, in our opinion, it is important to take into account the innovative ability of the enterprise, therefore we propose the following formula:

where RT is the coefficient of renewal of the technological infrastructure of production at the enterprise;

PNT is the number (cost) of technologies created or acquired from third-party organizations that are necessary for an efficient production process;

NRT is the total number (total cost) of technologies used in the production process and requiring immediate replacement.

So, above we have presented indicators that will describe the efficiency of the enterprise in the context of the production subsystem.

The general indicator of the efficiency of the enterprise in the production aspect is proposed to be calculated on the basis of the formula (6):

where PS is an indicator characterizing the efficiency of the enterprise in the context of the production subsystem.

Next, let's move on to the definition of indicators that characterize the work of the enterprise in the aspect of the financial subsystem. And here the main indicators are as follows: the level of income received from the main activity; Operating profit; the amount of reinvestment of enterprise funds in development; financial cycle.

The level of income received, as well as the volume of production in conditional natural units, is one of the most important indicators not only of the current work of an enterprise, but also of its specific development. In our opinion, it is important to take into account the level of income, taking into account the inflationary effect, since the extensive rise in prices (due to inflation) can significantly distort the overall assessment picture, therefore, it is advisable to use the formula (7):

where I is the adjusted income from the main activities of the enterprise for the current period;

IO is the total operating income of the enterprise based on the results of the current period;

ir is the inflation rate for the current period.

Operating profit reflects the ability of the company in a financial aspect to receive the effects of the production process. In our opinion, in this case, it is most correct to calculate the level of post-tax operating profit:

where NOPAT is the post-tax operating profit of the company;

OP is the operating profit of the enterprise (operating income minus total operating expenses);

T - taxes and other obligatory payments to the budget, paid out of profit.

The third indicator is the indicator of reinvestment of funds in the development of the enterprise, in other words, investments are taken into account net profit in the creation of intangible, prospecting assets, as well as the investment of net profit in the infrastructural and technological renewal of the enterprise. For this we propose to use the formula (9):

where AR is the volume of reinvestment of net profit in the development of the enterprise;

Div - dividends paid from the company's net profit;

fr is the amount of costs allocated from net profit to meet the current needs of the enterprise (replenishment of current assets).

And another most important indicator of the efficiency of the enterprise in the financial aspect is the indicator of the duration of the financial cycle in separate sources, this indicator is referred to as the conversion cycle Money... To calculate this indicator, it is advisable to use formula (10) and at the same time take into account that an increase in the financial cycle can negatively affect the efficiency production activities, therefore, it will be most objective to assess the financial cycle, taking into account its tendency to increase or decrease:

where FC is the financial cycle of the enterprise;

OCP - Enterprise Operating Cycle;

DPO is the period of circulation of receivables.

The general indicator of the efficiency of the industrial enterprise in the financial aspect is proposed to be calculated on the basis of the formula (11):

where FS is an indicator characterizing the efficiency of the enterprise in the context of the financial subsystem.

The next group of indicators, which will characterize the efficiency of the enterprise, is considered by us in the personnel aspect. And here, in our opinion, the most important indicators are: staffing; labor productivity; the volume of investments in personnel; personnel cost return.

Staffing is necessary for the organization and effective production process, and for the organization of other basic, auxiliary processes, as well as business management and development processes. To determine the level of staffing, it is necessary to use data on a rationally justified structure of the state in comparison with the current number of employees of the enterprise in the context of each category taken into account, here we propose to use the following formula (12):

where AH is the overall provision of the enterprise with the necessary human resources;

APi is the actual provision of human resources for the i-th considered category, but not higher than determined by the staffing table;

n is the number of categories of personnel taken into account (administrative and managerial personnel, engineering and technical personnel, specialists, basic, auxiliary workers, etc.).

The efficiency of the enterprise can be assessed not only through the volume of production or sales of products, but also through the productivity of personnel. To assess the productivity of the personnel of the enterprise, you can use the well-known formula (13):

where LP - average productivity labor of the i-th employee of the enterprise;

Vc is the volume of production in value terms;

Investments in personnel are important not only for the organization of the current efficient operation of the enterprise, but also for its intensive and competitive development. To determine the volume of investments of an enterprise in personnel, we propose to use the following formula (14):

where IH is the total volume of investments of the enterprise in personnel per i-th employee;

T is the total costs of the enterprise (not reimbursed by employees) for training, retraining, personnel development;

NS is the number of employees of the company.

And one more significant indicator in the personnel aspect of assessing the efficiency of an enterprise is the indicator of personnel cost return. To calculate it, it is proposed to use the formula (15):

where RH is the level of personnel expenditure at the enterprise per i-th employee.

It is proposed to calculate the general indicator of the efficiency of the industrial enterprise in the personnel aspect on the basis of the formula (16):

where HS is an indicator characterizing the efficiency of the enterprise in the context of the personnel subsystem.

Another important aspect of the enterprise, which must also be analyzed and evaluated, is the operational aspect (or operational subsystem). Here the most important, in our opinion, are the indicators: supply organization, inventory turnover, sales organization, marketing intensity.

The organization of supply characterizes the reliability, stability and continuity of supply of materials, components, raw materials, as well as the necessary means of production necessary to ensure the efficient operation of the enterprise. For this, we propose to use the following formula (17):

where KP is an indicator of the reliability and stability of the supply of the enterprise;

Pf and Pp - respectively, the volumes of purchases of resources and means of production necessary to ensure the functioning and development of the enterprise in fact and according to plan.

kf is the ratio of the adequacy of financing the rational needs of the enterprise in resources and means of production.

The next indicator of the efficiency of the enterprise in the operational aspect is the inventory turnover indicator, which includes and finished products, and goods for resale, and stocks of necessary material and technical resources. It is advisable to calculate this indicator in days and use the formula (18) for this:

where IT is an indicator of the company's inventory turnover in days;

KIT is the inventory turnover ratio (the ratio of the total cost to the inventory balance at the end of the period).

Another important indicator is the sales organization indicator. It is also important to take into account the ratio of the actual and planned sales of products (19):

where KS is an indicator of the organization of sales of the company's finished products;

Sf - sales volume of products in the current period in fact;

Sp is the volume of sales of products in the current period according to the plan.

And the last indicator that will characterize the efficiency of the enterprise in the operational aspect is the indicator of the intensity of marketing (positioning and promotion). For this it is necessary to use the formula (20):

where MI is an indicator of the intensity of marketing in the enterprise;

GI and GM - respectively, the growth rate of income from core activities and the growth rate of marketing (positioning and promotion) costs of products.

The general indicator of the efficiency of the industrial enterprise in the operational aspect is proposed to be calculated on the basis of the formula (21):

where OS is an indicator characterizing the efficiency of the enterprise in the context of the operating subsystem.

All indicators that are used to calculate and assess the efficiency of the enterprise have the same interpretation - any increase is assessed positively, any decrease is considered a negative trend.

In order to calculate the coefficient of economic shift, it is necessary to compare the above mentioned indicators for a number of periods (preferably at least three periods), or take actual and planned (or actual and possible, in particular, industry indicators) as a basis for comparison. Then, for each subsystem, the coefficient of economic shift will have the form:

de SSi - coefficient of economic shift for each subsystem in the aspect of assessing the efficiency of the enterprise.

In turn, we propose to calculate the complex estimated indicator of the economic shift of an industrial enterprise on the basis of the geometric mean, which levels out the spread in indicators that have unequal values:

where KM is a complex estimated indicator of economic shift (as the efficiency of an enterprise for a period or a number of periods);

ПSSi– product of partial coefficients of economic shift (for each subsystem).

Conclusion

So, above we have developed a modified methodology for a comprehensive assessment of the efficiency of an industrial enterprise.

This technique is based on taking into account the differentiated contribution of each subsystem of enterprise management to the results obtained and the observed effects. The methodology includes a certain sequence of analytical actions, the result of which is the calculation of a complex indicator of economic shift. Observation this indicator in dynamics allows to formulate a conclusion about the efficiency of the enterprise, and about the specifics of its development in previous periods. In general complex indicator economic shift is an information base for making management decisions of a strategic or tactical nature, and also serves as an integral element of assessing the impact of the enterprise management system on the results of its production and economic activities.

An integrated approach to assessing the value of an organization

An integrated approach to assessing the value of an organization is the best way to study the reliable price, the effectiveness of the enterprise and its prospects in the future. In this way, comprehensive assessment the value of the organization sets not only the possible selling price on the open market, but also the investment value - an indicator that is most interesting to investors who want to invest free money in a business. The assessment of the investment value of the organization shows how justified the risks are, and whether the organization will subsequently be able to bring such income that would justify the investment.

An integrated approach is carried out with a complete inventory of all fixed assets, analysis of financial and management activities, studying the market and the industry as a whole. Also, as a result of the collection and processing of information, the liquidation value is determined - the price at which the property of the enterprise can be sold in a short time during the liquidation procedure of the organization.

COMPREHENSIVE ANALYSIS AND BUSINESS EVALUATION

Traditional approaches to complex analysis and appraisal of enterprises and businesses are divided into two groups: financial and the approaches of professional appraisers.

Financial approaches are based on the position that the financial condition is the most important characteristic of the enterprise, therefore a comprehensive analysis and business assessment should be carried out on the basis of indicators characterizing the financial results and financial condition of the enterprise. These indicators can be obtained by analyzing public financial statements - published in print financial statements of open joint stock companies... This approach is used by analysts of banks, lending businesses, and rating agencies. The methodology for such analysis is discussed in this chapter.

The approaches of professional appraisers are aimed at determining the price of an enterprise when making transactions for the purchase and sale of enterprises in general, their blocks of shares, their property, as well as transactions and agreements in mergers and acquisitions.

New approaches. Since the first half of the 90s. XX century analysts and management consultants in developed countries are intensively developing new methods of complex analysis and business valuation that combine financial analysis and financial results with assessments of strategic opportunities and prospects, they use the main provisions and tools of modern finance theory as applied to the assessment of enterprises' assets.

Analysis of the financial condition and financial results allows you to obtain indicators that are the basis for a comprehensive analysis and assessment of an enterprise as an issuer of securities and a recipient of credit resources. A stable financial condition and good financial results can determine the competitiveness of an enterprise, guarantee the effectiveness of the implementation of the interests of the company's partners entering into financial relations with it.The financial position of an enterprise is the result of managing all its financial and economic activities and thus determines its comprehensive assessment.

Complex analysis techniques. The financial position can be considered not only as a qualitative, but also as a quantitative characteristic of the state of the company's finances. This provision allows us to formulate general principles for constructing a scientifically based assessment methodology. financial condition, profitability and business performance of the enterprise using different methods and different criteria. Most of the analysis methods ultimately allow you to get some indicator that allows you to rank enterprises in the order of changes in their financial position. Thus, enterprises are classified according to their rating.

A comprehensive comparative analysis of the financial position of an enterprise involves the following stages:

Collection and analytical processing of initial information for the estimated period;

Substantiation of the system of indicators used for the rating assessment of the financial condition, profitability and business activity of the enterprise;

Classification - ranking of enterprises by rating.

Indicators of financial and economic activity of the enterprise. When constructing the final rating assessment, data on the production potential of the enterprise, the profitability of its products, the efficiency of the use of production and financial resources, the state and allocation of funds, their sources, etc. are used.

The choice and justification of the initial indicators of financial and economic activity should be carried out in accordance with the concepts of the theory of enterprise finance, proceed from the purposes of the assessment, the needs of the subjects of management in the analytical assessment. Table 13.1 provides an approximate list of initial indicators for a general comparative assessment, proposed by A.D. Sheremet and R.S. Seifulin; the list is based on I, on the data of public reporting of enterprises, which provides< массовую оценку предприятий, позволяет контролировать изменения финансового состояния предприятий всем заинтересованным группам пользователей результатов economic analysis economic activity.

Table 13.1

the first group - the most generalized and important indicators for assessing the profitability - the profitability of the economic activity of the enterprise. In the general case, the indicators of the company's profitability are the ratio of profit to certain assets of the enterprise involved in making a profit. The proposed recommendations assume that the most important for comparative assessment are profitability indicators, calculated in relation to the ratio of net profit to all property or to the value own funds enterprises;

the second group - indicators for assessing the effectiveness of enterprise management. Since efficiency is determined by the ratio of profit to the total turnover (sales of products, works, services), four most general indicators are used: net profit, profit from product sales, profit from financial and economic activities, balance sheet profit;

the third group - indicators for assessing the business activity of the enterprise: the return of all assets (total capital of the enterprise) is determined by the ratio of the proceeds from the sale of products to the average for the period of the balance sheet total; return on fixed assets - the ratio of the proceeds from the sale of products to the average for the period of the cost of fixed assets and intangible assets; the turnover of working capital (the number of revolutions) - the ratio of the proceeds from the sale of products to the average cost for the period working capital; inventory turnover - the ratio of the proceeds from the sale of products to the average cost of the inventory for the period; accounts receivable turnover - the ratio of proceeds from sales of products to the average amount of accounts receivable for the period: turnover of the most liquid assets - the ratio of proceeds from sales of products to the average amount of the most liquid assets for the period - cash and short-term financial investments; return on equity capital - the ratio of proceeds from sales of products to the average for the period the value of sources of equity funds;

the fourth group - indicators for assessing the liquidity and market stability of the enterprise. Coverage ratio is determined by the ratio of the amount of current assets to the amount of urgent obligations; critical liquidity ratio - the ratio of the amount of cash, short-term investments and accounts receivable to the amount of urgent liabilities; permanent asset index - the ratio of the value of fixed assets and other non-current assets to the amount of own funds; the coefficient of autonomy of the enterprise - the ratio of the amount of own funds to the total balance; provision of stocks with own circulating assets - the ratio of the amount of own circulating assets to the value of stocks.

After a set of statistical data for financial analysis - accounting reports for a number of years, it is advisable to organize and maintain an automated database of initial indicators for rating assessment.

As a rule, a modern enterprise is a rather complex structure that combines a large number of diverse assets - from real estate to business reputation enterprises. In this regard, it is advisable to evaluate a business from the point of view of the following valuation approaches: cost, profitable and comparative. These approaches cannot be used separately from each other, they must complement each other, that is, for the assessment of enterprises they use an integrated approach of all existing methods. Moreover, each specific approach based on the use of certain features of the enterprise, to one degree or another, affects the value of its value. All of the above approaches (costly, profitable and comparative) have their positive and negative sides, their priority areas of application and combine a fairly large number of different methods, from a huge variety of which the appraiser chooses the most appropriate for a particular enterprise.

Business valuation of an enterprise includes:

Appraisal of all assets: appraisal of real estate, machinery, equipment, warehouse stocks, financial investments, intangible assets.

The efficiency of the company, its present and future income, business development prospects and the competitive environment in this market are assessed separately. Based on such a comprehensive analysis, the real value of the business is determined. Business appraisal can include the appraisal of property contributed as a contribution to Authorized capital... The calculation of the value of the enterprise is made using, as a rule, several methods in order to obtain the most reliable result.

With an integrated approach to the assessment of an enterprise, its real value is found out, as well as the ability to generate income in the future. A comprehensive assessment of the value of an enterprise includes an assessment of the market value of a business, as well as an assessment of the investment value of an enterprise. The first is the most probable price for an enterprise that can be accepted on the open market in conditions of free competition. In this case, the participants in the transaction must have all the necessary information, and no extraordinary circumstances should be reflected in the amount of the transaction. For this type of assessment of an enterprise, it is necessary to make an inventory of its fixed assets (streamline accounting, determine the market and liquidation value), conduct a market analysis, management and financial analysis of the company's activities, evaluate the results and issue a report on the assessment of the market value of the enterprise.

Obviously, the assessment of the enterprise value should be carried out both taking into account the cost indicator, determined by one of the methods of the cost approach, and taking into account the cost calculated from the point of view of the methodology of the income approach. At the same time, if there is an active market for comparable property objects, it is necessary to take into account the market (comparative) valuation of the value of similar enterprises. In other words, for a more accurate and reasonable assessment of the value of an enterprise, an integrated approach is required based on the simultaneous use of three approaches to assessment, which will eliminate the one-sidedness of the assessments under consideration.