Diagnostics of Utilization of the Human, Material, Financial, and Energy Resources of the Enterprise as a Tool for Management of the Elements of Its Production and Commercial Operations
Journal Title: Проблеми економіки - Year 2015, Vol 2015, Issue 1
Abstract
The article reveals the substance of such economic categories as "production and commercial operations of the enterprise", "human resources of the enterprise", "material resources of the enterprise", "financial resources of the enterprise", and "energy resources of the enterprise". A system of diagnostics of utilization of the human, material, financial, and energy resources of the enterprise was developed. The following business indicators of the described system were established to be the key ones: 1) the indicator of the level of utilization of human resources (the human resources utilization rate; the average worker efficiency rate per one worker annually; the labor productivity indicator; the labor-output ratio; the working time fund utilization indicator; the production labor supply indicator; the salary level indicator, etc.); 2) the indicator of the level of utilization of the material resources of the enterprise (the indicator of the cost of material resources; the indicator of the material security of the enterprise; material capacity; materials-output ratio; indicator of supplies turnover; the share of materials in the product manufacturing cost, etc.); 3) the indicator of the level of utilization of the financial resources of the enterprise (the indicator of the cost of the resources mobilized by the enterprise; the indicator of the resource mobilization term of the enterprise; the share of resources borrowed by the enterprise; the share of own financial resources of the enterprise; the share of mobilized financial resources of the enterprise; the share of the need of the enterprise for financial resources; the indicator of the ratio of borrowed and own financial resources, etc.); 4) the indicator of the level of utilization of energy resources of the enterprise (the indicator of the product energy intensity; the product energy efficiency indicator; the indicator of the energy provision for the work of the enterprise staff; the equipment energy saving indicator; the indicator of the cost of fuel and lubrication resources; the indicator of electric power prices and tariffs).
Authors and Affiliations
Ruslan Skrynkovskyy
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