Efficiency included. Evaluation of the effectiveness of the use of public funds. How are these criteria evaluated?

Vasilyeva Marina Vladimirovna Associate Professor of the Department of Theory of Finance, Credit and Taxation, Volgograd State University, Candidate of Economics, Doctoral Candidate

In accordance with INTOSAI standards (42 and 43), the public financial control body can conduct performance reviews and draw conclusions about inefficient spending budget funds if there is a statutory right to this species inspections in relation to all areas of state activity.

At the same time, depending on the goals set, a performance audit may include one or more interrelated elements, or have a more specialized focus within one element, for example, checking the productivity of the audited organization's use of only labor resources.

When conducting a performance audit, one should be guided by the fact that the audit process does not aim to give an overall assessment of the performance of the audited body. state power or recipient of public funds. Firstly, it is almost impossible to find an acceptable way of such an assessment due to the complexity and diversity of their fields of activity. Secondly, as a rule, specific areas or aspects of their activities are subject to verification in accordance with the goals set. And finally, thirdly, a performance audit should always be aimed at making it possible to draw conclusions based on its results and offer specific recommendations to improve the efficiency of the use of public funds by the audited organizations.

Performance audit differs from financial control in that the main goal here is not to identify violations of financial legislation, but to assess the effectiveness of ministries, departments, and organizations in their use of public resources.

Out of more than 7,000 control measures carried out by the control and accounting bodies of the constituent entities of Russia in 2007, on average, every tenth was carried out using a performance audit, which made it possible to identify more than 13 billion rubles of inefficiently used public funds. this work showed that in the course of the formation and execution of regional budgets there are considerable reserves for improving the budget process and budget procedures, strengthening state financial discipline.

The use of performance audit is indispensable in monitoring the implementation of many of the most important government tasks, including in the field of investment activity, considering that the largest state investment projects and federal target programs are, as a rule, implemented on the principles of co-financing from regional budgets.

A vivid example of such cooperation is the monitoring of the implementation of priority national projects. This monitoring, since 2006, has been carried out by the Accounts Chamber, together with the Control Department of the President, with the active participation of regional control and accounting bodies and relevant structures. Control Department President of Russia.

During its implementation, attention is paid not only to the legality and targeted nature of the use of funds allocated for the implementation of national projects, but also to the results achieved in this case, to issues of the effectiveness of the use of funds. In 2007, more than 80 control and accounting bodies took part in the monitoring, 567 control and expert-analytical activities were carried out. As a result of the monitoring, which covered most of the Russian regions, the interaction of Russia's control bodies received a new impetus. The monitoring made it possible to create the foundations of a unified and fairly effective system of end-to-end control over the implementation of strategically important tasks of the country's socio-economic development at all levels of the budget system.

Auditing the effectiveness of the use of public funds is a very complex problem. The methodological solution to this problem provides the practical application of performance audit as the most promising area for monitoring the use of budget funds at different levels.

Efficiency in the broad sense of the word should be understood as the cumulative effectiveness of work, actions, and a system of measures that are the result of certain material efforts. Economic efficiency is characterized by comparing the results with the resources used to achieve these results. It is revealed through such concepts as efficiency and economy, although they do not fully characterize it.

An audit of the effectiveness of the use of budget funds includes an audit of the targeted use of budget funds and an analysis of the effectiveness of the use of allocated funds.

The audit of the targeted use of budget funds is based on the regulatory framework that determines the expenditure of public funds. When conducting an audit, it is necessary to check the legality and intended use of funds. The main requirements for such an audit are regulated by the legislation of the Russian Federation.

The second stage of the performance audit is the analysis of the effectiveness of the use of funds.

Economic analysis is one of the most important methods of control, which consists in identifying the influence of various factors. As a result of economic analysis determine the effectiveness of the use of public funds. The results of economic analysis are drawn up in tables, graphs, formulas, text descriptions, recommendations, developments. When conducting such an analysis, it is necessary to take into account the basic principles on the basis of which public expenditures are financed (including when allocating funds for the implementation of targeted programs).

In this case, to conduct an audit of the effectiveness of the use of public funds, the methods used to evaluate investment projects can be applied.

As an indicator of efficiency, the cumulative socio-economic effect from the implementation of state programs, which is achieved through structural changes in the economy, can be used. At the same time, government spending can be considered as a long-term investment.

The main disadvantage of the proposed methodology may be the limited use, since the implementation of individual state programs may not imply an increase in budget revenues, for example, targeted social programs. However, if we consider certain provisions of their implementation, then an increase in budget revenues is also likely, and, therefore, it will be possible to use these methods in these cases as well. This technique will be most effective in assessing the capital expenditures of budgets.

Analysis of the effectiveness of the use of public funds can be carried out using simple valuation, or discount and integral methods.

When calculating the indicators used in simple methods, public spending and the increase in budget revenues are estimated without taking into account the time factor, only by their absolute value. The disadvantages of such calculations will be the impossibility of correlating income and expenses that caused an increase in income.

The method of calculating the utilization rate of public funds does not involve discounting income indicators. The efficiency coefficient is determined as a percentage by dividing the increase in budget revenues by the average amount of expenditures. The average value of the use of public funds is determined by dividing the initial amount of investments by two. The coefficient can be calculated using the formula:

where KEI (ARR) is the coefficient of efficiency in the use of public funds;

N Р is the cumulative socio-economic effect from the implementation of state programs (increase in budget revenues);

Ko - government spending (initial investment);

About with - the cost of the investment object, at the end of the period.

Net present value (NPV) method.

The peculiarity of long-term investments of public funds is that public expenditures can be made in one period of time, and the increase in budget revenues is received in another. One of the discounting methods that can be used in calculations economic efficiency investments and use of public funds - this is the method of net present (current) value (NPV or NPV).

Its essence is as follows: the discounted value of the expected annual income (cash inflow) from the investments of public funds (investments) is found and the value of the initial costs of the project is deducted from it:

,

where Ko - the amount of initial investments of public funds in the base period;

D, is the future cumulative socio-economic effect from the implementation of government programs in years from I to n.

The values ​​D 1 , D 2 , D n , represent the total socio-economic effect from the implementation of state programs, calculated or obtained by years. The amount of income is defined as the total socio-economic effect from the implementation of government programs (increase in budget revenues). Thus, the measurement of NPV is based on the difference between the outflow and inflow of funds. An increase in the income of economic entities can also be considered as an increase in income.

When evaluating the effectiveness of various investment options in terms of the net differentiated return (return) of investments at the end of the implementation period of target programs and the use of budget funds (by the amount of NPV or a reduced annuity), you can use the formula:

where E t , - income growth at the end of period t;

K t - initial investment of public funds capital expenditure at the end of period t;

i is the inflation rate for the period under review);

t — period, number of years (t = 0, 1, 2...); n is the term of the investment project.

Calculations of the total amount of NPV are carried out in the following sequence:

1. First, calculate the amount of the annual increase in government revenues.

2. The resulting difference amount is multiplied by the appropriate discount factor.

3. The results are added up and subtracted from the total amount of initial investments of public funds. Get the total amount of NPV.

4. To determine the final value of income from the implementation of the state investment project, the amount of NPV at the end of the implementation period of the state program of investments of state funds is multiplied by the capitalization coefficient calculated by the formula:

where y is the capitalization ratio;

i is the inflation rate;

t is the period of implementation of the state program.

The received positive amount of return indicates the degree of efficiency of investments of public funds.

Simplified, the value of the annuity (A) can be calculated as the product of the estimated amount of the net return of public funds by the capitalization coefficient y:

The higher the discount rate, the more it reflects the time factor: more distant streams of growth in government revenues have less and less impact on the present, modern value of total government revenues. Thus, at different discount rates, the same project may have a present value both greater and less than that which the state considers necessary in order to decide on the feasibility of implementing state programs.

It is also possible that the results of comparing two investment projects with different distribution of the effect over time may turn out to be diametrically opposed, depending on the chosen discount rate (i). If the rate is less than a certain value (i k), one project will be more effective, if i > i K, another version of it will be more effective.

Ultimately, the discounted value of investments method in assessing the effectiveness of the use of public funds includes:

1. Determination by the auditor of the subjectively desired estimated rate of interest.

2. Discounting on the basis of this rate of all current payments as a result of the implementation of the program for a certain period of time after the completion of the investment process.

3. Calculation of the discounted value of the return of government spending.

4. Evaluation of the final efficiency of the investment object: a positive value when comparing the discounted value of the expense and the increase in income allows us to consider the investments of public funds effective.

If two or more government investment programs are independent of each other and can be run in parallel, they are worth running at a positive net present value. In cases where the implementation of one program of state use of funds excludes the possibility of implementing another, the program with the maximum value of NPV is selected. If the programs are complementary, the NPV of both programs are analyzed simultaneously, and a positive decision is made when the total value of the NPV is positive.

Internal interest rate method.

The method for evaluating the effectiveness of the use of public funds is built on the basis of calculating the value of the internal interest rate and proceeds from the fact that the state must know in advance the growth rate of budget revenues. This rate equalizes the discounted value cash flows from the implementation of state target programs and general expenses associated with their implementation. The value of the internal rate of return, or the expected efficiency ratio for the use of public funds, can be expressed as a percentage. This indicator can be obtained from the net present value equation, provided that the total amount of outflows and inflows is equal Money as a result of public funding:

or, in other words, the internal interest rate of return is the discount rate i at which the net present value is zero:

This equation assumes that the auditor knows the amount of cash inflows D 1 , D 2 , ... D n , and the costs of this target program. As a result of the calculation, he needs to determine such a value of i, at which the discounted value of cash flows would be equal to the initial costs. The internal rate of return is determined in a practical way (trial and error), stopping at the percentage of return that gives a positive amount of NPV, with a proportional subsequent interpolation of the values ​​obtained as a result of the calculation.

• first determine the approximate rate of discount interest (for example, 10%) and calculate the value of the NPV of cash flows corresponding to this rate;
• the received amount of NPV is compared with the initial amount of investments;
• if the amount of discounted income received is lower or higher than the investment, the calculation should be repeated with a lower or higher interest rate;
• to obtain the exact value of the internal rate of return, the results obtained are interpolated.

When calculating the desired value of the internal interest rate, it is necessary to take into account the features of options when cash inflows are the same during the investment period and when they are different.

For interpolation, we use the formula:

where IPU is the internal interest rate;

i 0 - discount rate for negative NPV;

i n - discount rate for positive NPV;

NPV 0 - net present value at the rate i 0 ;

NPV n is the net present value at the rate i n .

Determining the internal rate of return of public investments, the maximum size of the amount of investments of public funds is established, at which the project retains its effectiveness.

Application modern means the formation and processing of economic information makes it possible to apply more advanced methods for analyzing the effectiveness of the use of public funds, previously inaccessible to practice due to the high complexity of calculations, which minimizes the risk of making unreasonable decisions related to the use of public funds.

Government investments in the implementation, including targeted programs, are usually carried out in several stages, with several outflows expected. financial resources. In this case, not only the increase in income is discounted, but also the outflow (expenses). The modified internal income rate is calculated. In this case, the investment amounts are first discounted, and then the internal rate of return is calculated.

When using the modified internal rate of return, the elements of the outflow of public funds are excluded by bringing them to the time of the initial investment (t = 0) using the risk-free discount rate. Thus, it is assumed that funds for the subsequent state financing of the program are accumulated at the very beginning of its implementation, and then, together with the interest accruing on them, are invested at the right time.

To reduce the risk of incorrect assessment of the effectiveness of the use of public funds, it is recommended to use different discount integral indicators for the same projects. Their totality is presented below.

net present value. (NPV) is calculated by the formula , the recommended value for assessing the effectiveness of the use of public funds NPV>0, the condition for assessing the effectiveness of the use of funds NPV a > NPV b, while planned and actual indicators can be compared.

The yield index (ID) is calculated by the formula:

, where C is the flow of payments in year t; K, - investments in the year t; C t is the modified payment flow per year.

The recommended value for evaluating the effectiveness of the use of public funds ID>0, the condition for evaluating the effectiveness of the use of funds ID A> ID B, while planned and actual indicators can be compared.

Internal efficiency rate, % (ISE), is calculated by the formula , the recommended value for evaluating the effectiveness of the use of public funds is greater than the value of investments, the condition for evaluating the effectiveness of the use of PSE A > PSE b, while planned and actual indicators can be compared.

Modified Internal Rate of Efficiency, % (MNE), is calculated by the formula , the condition for evaluating the effectiveness of the use of funds МВНЭ a > МВНЭ b,.

At the same time, planned and actual indicators can be used as compared indicators.

In an unstable economy, the forecast of possible scenarios may turn out to be very approximate. Therefore, it is important to determine the effectiveness of the use of public funds for a wide range of values ​​of variable parameters.

Difficulties may arise due to the fact that for each specific case, the auditor needs to independently determine the form of the relationship between performance indicators and variable parameters. Such calculations can be very voluminous, requiring high costs time.

Here it is advisable to use modeling methods that allow:

• install in general view the relationship between indicators of the effectiveness of the use of public funds and variable parameters;
• use one of the discount integral indicators as an indicator of efficiency;
• take into account the specific features of payment flows and other characteristics in the calculations of investment efficiency specific types government investments.

The proposed methodology makes it possible to evaluate the effectiveness of the use of public funds at different stages of their use. In particular, these methods can be used in the preliminary development of projects for the use of public funds, at the planning stage, as well as at the stage of project implementation. At the same time, planned and actual indicators can be compared, and efficiency will need to be understood as a higher level of the actual indicator than that calculated from the planned data obtained during the development of budgets.

The disadvantage of using this comparison is the need to evaluate the effectiveness of the planning system. If the planning system is assessed as insufficiently effective and reliable, the use of these results is not acceptable, since the planned performance indicators are not reliable, in contrast to the actual ones obtained.

In the proposed evaluation options, the indicator of budget revenue growth is used, but along with it, when assessing the effectiveness of the use of public funds, an indicator characterizing the growth in income of various subjects of the financial system can also be used. At the same time, the choice of an indicator should be based on the goals of the program being implemented and financed by the state. For example, when implementing targeted social programs, the indicator of population income growth can be used to assess the effectiveness of the use of public funds.

Along with the above formalized methods non-formalized methods can also be used to evaluate the effectiveness of the use of public funds, and the effectiveness of their use will depend entirely on the qualifications of the auditor who evaluates the effectiveness.

At present, a systematic approach is needed to the organization of state control over the efficient use of resources and the use of property, including the use of state, strategic audit, financial audit and performance audit, which will allow external state (municipal) financial control bodies to cover the entire cycle of using budget funds: from the development project before receiving end result.

At the same time, strategic and state audits begin already at the stage of developing projects, plans, programs and strategies. This approach makes it possible to create in the country a unified system of end-to-end control over the implementation of strategically significant projects for the socio-economic development of Russia.

Meanwhile, each type of audit is used for a different purpose. Thus, performance audit, by virtue of its nature, is more specific, relies more on the adopted programs and projects, and conducts analysis and evaluation in a short time period. Compared to it, a strategic audit is longer-term, but often there may be no standards for comparison during its implementation.

State audit in relation to performance audit and strategic audit has one feature. If we understand the above concepts in the categories of strategy - tactics, then the audit of efficiency has the most tactical, point character, the strategic audit is already aimed at following a certain strategy for the development of the state, and already the state audit is not so much strategic in terms of finance, but strategic in terms of use of all national property. Thus, the term “global” can be used for public audit.

Thus, in general, the GFK system should be built in such a way that it is clear what the goals of the state's actions really are and how the state ensures their achievement. The basis of the GFC in this case is the ratio of financial resources (budget expenditures) and the performance of the state.

In view of the foregoing, under the GFC system it is necessary to understand the creative effective interaction of a set of control bodies, objects and control technologies in the process of measuring the state of an object government controlled in relation to strategic goals, analysis and evaluation of measurement data and the development of the necessary corrective actions.

List of sources and literature:

1. Audit of the effectiveness of the use of public funds: standards, methods, practice. Collection of reports based on the materials of the scientific-practical conference June 17, 2005, Izhevsk.

2. Alexandrov, E.I. State financial control and the formation of an audit of the effectiveness of the use of budgetary funds [Text] / E.I. Alexandrovna. Bashkaykina // Finance and credit. - 2004. - No. 20. - S. 24-31.

3. Budget Code Russian Federation dated July 31, 1998 No. 145-FZ // Consultant Plus. — Access mode: www.consultant.ru.

4. Indutenko, A.N. Modernization of the system of state financial control at the regional level and the possibility of using performance audit [Text] / A.N. Indutenko // Finance and credit. - 2008. - No. 2 (290). - S. 53-60.

5. Lima Declaration of Guidelines for Control [Text] // The Concept of State Financial Control in the Russian Federation: Proceedings of the Scientific and Practical Conference "A Unified Concept of State Financial Control in the Russian Federation". — M.: Financial control, 2002. — S. 56‑62.

6. Meshalkina, R.E. Performance audit is an objective necessity [Text] / R. E. Meshalkina // Finance. - 2005. - No. 2. - S. 65-68.

7. Ryabukhin, S.N. Audit of the effectiveness of the use of public resources [Text] / S.N. Ryabukhin. — M.: Nauka, 2004. — S. 65-66.

8. Savanin A. E. Audit of the effectiveness of the use of public financial resources - a modern mechanism of financial control [Text] / A. E. Savanin // Finance and credit. - 2006. - No. 10. - S. 30-37.

9. Stepashin, S.V. Constitutional audit [Text] / S.V. Stepashin. — M.: Nauka, 2006.

10. Stepashin S.V., Stolyarov N.S., Shokhin S.O., Zhukov V.A. State financial control. - St. Petersburg: Peter. - 2004 - p. 113.

11. Stepashin, S.V. Interaction of the Accounts Chamber of the Russian Federation and control and accounting bodies of the subjects of the Russian Federation as a factor in the formation and development of the system of state financial control [Text] / S.V. Stepashin: report at the All-Russian meeting of control and accounting bodies. - Bulletin of the Accounts Chamber. - 2000. - No. 2.

12. Stepashin, S.V. Performance audit [Text] / S.V. Stepashin // Financial control. - 2002. - No. 5. - S. 4-8.

13. Report on the work of the Accounts Chamber of the Russian Federation in 2006 [Text]: approved by the Board of the Accounts Chamber of the Russian Federation on March 02, 2007 (minutes No. 9K (527). - Access mode: http://www.ach.gov.ru/ .

1 Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ // Consultant Plus. — Access mode: www.consultant.ru.

2 Lima Declaration of Control Guidelines [Text] // The Concept of State Financial Control in the Russian Federation: Proceedings of the Scientific and Practical Conference "A Unified Concept of State Financial Control in the Russian Federation". — M.: Financial control, 2002. — S. 56‑62.

3 Official website of the Accounts Chamber of the Russian Federation [ Electronic resource]. — Access mode: http://www.ach.gov.ru/ .

4 Report on the work of the Accounts Chamber of the Russian Federation in 2006 [Text]: approved by the Board of the Accounts Chamber of the Russian Federation on March 02, 2007 (minutes No. 9K (527). - Access mode: http://www.ach.gov.ru/.

5 Audit of the effectiveness of the use of public funds: standards, methods, practice. Collection of reports based on the materials of the scientific-practical conference June 17, 2005, Izhevsk.

This page displays employee performance information based on the tasks included in the performance report:

Tasks that are not included in the performance report when they are formulated will not be taken into account in performance calculations.

Note: except when the option is checked show report for all tasks which you can read about below.

Let's take a closer look at the columns of the table:

• New- number of tasks created during the period specified in the filter.
• In work- the number of active tasks in the period specified in the filter.
• Performed- the number of tasks completed during the period specified in the filter.
• Overdue- indicates the percentage of tasks not completed on time from the total number of tasks In work.
• Rated- the percentage of tasks that were rated, to the total number of tasks In work.
• Efficiency- the percentage of positively evaluated tasks from the total number of tasks In work.

The main column Efficiency. Its values ​​are calculated by the formula:

Efficiency= (number of positively evaluated tasks) / (total number of tasks in progress) * 100%.

The higher the number in this column for a particular employee, the higher his efficiency in terms of completing tasks.

Attention! It is only about the assigned tasks. This tool does not remove subjectivism in the assessment. An employee can be assigned a super-difficult task and a dozen simple ones. He will solve the super-hard one and get a plus, but he will fail the simple ones (due to the distraction to the super-hard one) and get a minus. As a result, the assessment of efficiency will be low, although the real return to production is high.

To compare the reported metrics with the total number of tasks, i.e. including those not included in the performance report, check the following option:



The report will then look something like this:

Note: in a collumn Overdue the second percentage indicated shows the number of overdue tasks from the total number of available ones.

Filter

To sort tasks in the performance report, you can use the filter:



Sorting can be done according to the following parameters.

• By time period - select the period of time for which you want to display a report on tasks.
• By company structure - click on the down arrow and select the company division for which you want to view the performance report.

  Note: you can select only those departments that are subordinate to the employee under whose profile the sorting is performed.

• By teams - click the down arrow and select the portal groups whose members you want to display a performance report on.

  Note: you can select only those groups in which the employee whose profile is sorted is a member.

• By employee - in this field you can specify a specific employee whose performance report you want to view. This is done in the same way as the contact selection described in the tutorial.

The concepts of "effect" and "efficiency" in the economy belong to the era of the market to its most important categories. There is a close relationship between them. The presence of an economic effect implies a certain useful result, expressed in a specific cost. Economic efficiency is understood as the ratio of the results of economic activity or the cost of resources or labor (live and embodied).

The concept of effect and efficiency

The useful result of the enterprise's activity in value form can be expressed in terms of revenue, income, profit, volume products sold. These concepts refer to the criteria of the economic effect, which serves as an absolute value and is measured in rubles per unit of time.

In contrast, economic efficiency is. It can be characterized only by comparing the economic effect as a result of activity with the costs by which it is caused.

It is most often determined by the coefficient of economic efficiency E. It depends on what exactly the economic effect is expressed in, and what kind of costs were taken into account when calculating it. That is, there are different types of effect and efficiency. The size of the economic efficiency ratio can be calculated in different ways, regardless of its essence.

One of the most common types of it is the so-called profitability indicator in its various forms.

Why do you need to evaluate economic efficiency?

Such an assessment is very important for the successful management of an enterprise in the field of investment activity. It is the expected effect and efficiency of the project that serves as a criterion for choosing one or another investment object. When calculating economic efficiency indicators, it is necessary to take into account the difference between the economic efficiency of a short-term nature (when it comes to a one-time transaction) and the economic efficiency of a long-term project implemented over a number of years.

Any type of activity involves the achievement of a certain result, and people have always sought to evaluate its effect and effectiveness. Since production began to develop on an industrial scale, this assessment has grown into a real concept - the desire to get more results with the same or less cost.

Today, these criteria (efficiency, effect, costs) are among the most important components of the economy of any enterprise. Without them, business planning is impossible.

Effect and efficiency: difference

These two concepts should not be confused. What is the difference between effect and efficiency? The first refers to the absolute indicators (results) of any activity or specific action. Its value can be both positive and negative. Speaking of efficiency, we mean only a relative characteristic of performance. It is always an exclusively positive quantity.

To assess the effect obtained, the calculation of efficiency is carried out by comparing the costs incurred with the result obtained, expressed in monetary terms. The formula for this is as follows:

Efficiency = (Result / Cost) x 100%.

At the same time, the comparison of costs and results can be made by different methods, and the data obtained have different meanings depending on the shift in emphasis to certain nuances of the efficiency category.

In general, the indicators of effect and efficiency are always a characteristic of the result obtained per unit of costs.

Characterizing the ratio of the result obtained as a result with the intended targets, they use various terms - effectiveness, expediency, economy, productivity, efficiency.

What is this characteristic

Efficiency refers to the characteristics of impacts and processes that are purely managerial in nature. It reflects, first of all, the degree of achievement of the intended goals. That is why we can talk about the effectiveness of only targeted interaction.

This term also includes:

• the effectiveness of a certain action, expressed in a specific result;
• coincidence of the process or result with the planned or maximum possible;
• variety of systems in functional terms;
• the degree of satisfactory functioning, expressed in numerical characteristics;
• probability of implementation of target functions and installations;
• the ratio of real and required (normative) effects.

What was meant by the effectiveness of the organization in the pre-reform period

In the field of economics and management, the concepts of effect and efficiency have historically developed since the speech began to be about the efficiency of a particular production. In our country, this topic was considered in detail in the regulatory materials and instructions of the governing bodies, and was also covered in the scientific literature. But in the conditions of the state economy with the absence of a market for capital, products and labor, decisions on the use of resources were almost always made in a centralized manner.

That is why the bulk of the efforts were focused on the procedure for analyzing control and planning the current efficiency (efficiency) of production. The production efficiency in this period was discussed in relation to two aspects - in the form of a macroeconomic category (it was dealt with by political economy) with a politicized connotation and as a unit of account, which includes a long range of indicators and is used in the accounting and planned reporting of enterprises. The difference between the concepts of "effect" and "efficiency" in those days was not so pronounced.

The essence and meaning of efficiency

This concept in a broad sense is intended to characterize the qualitative side of the development of the economy. Its specificity lies in the identification of those combinations of resources due to which the final result is obtained. Increasing efficiency as such is equivalent to an accelerated growth of the effect (final result) in comparison with the invested costs. That is, by investing less social labor per unit of this result.

Thus, the efficiency criterion social production can be called an achievement maximum effect for each unit of labor social costs or the minimum of such costs in relation to each unit of the result.

As a generalizing indicator of efficiency, we can take the ratio of the cost of the product received to the total costs (current and capital) spent on its production. Thus, the efficiency for the national economy as a whole and in the context of individual industries is determined. The efficiency of new equipment, machinery and capital investments is calculated in the same way.

Macroeconomic characteristics

If we talk about the national economy as a whole, then the ratio of its production funds to the national income serves as an indicator of its effectiveness. The efficiency of capital investments is measured by the ratio of profit to the volume of capital expenditures. A positive value of the economic effect is considered savings, a negative value is considered a loss.

A variation of the economic effect is the so-called prevented loss. This is the designation of an unarisen economic effect of a negative nature, erroneously called economy. Losses include a decrease in real property or damage (for example, losses due to marriage). From the same category - the concept of lost profits, that is, non-receipt of possible property benefits.

The prevention of these negative phenomena in any form is. Savings (positive economic effect) are understood as saved resources in the form of social labor, time, etc.

How are these criteria evaluated?

Nowadays the most consistent and full score effect and efficiency is represented by the theory of complex economic analysis, where several sections are devoted to this topic at once. This direction is busy identifying the factors of change in economic efficiency.

Having briefly analyzed the system of performance indicators adopted in domestic practice, we can trace their division into the following groups:

1. Those that relate to generalizing performance indicators.
2. Indicators characterizing the measure of the effect and efficiency of labor (i.e., labor resources).
3. Relating to the use of fixed assets, capital investments and working capital.
4. Characterizing the use of material resources.
5. Those that can evaluate the economic efficiency of new technology.

Who does it

Analyze business activities manufacturing enterprise in general - the prerogative of the highest level of management. This occupation is connected with the determination of the final price of the product, the size of the batch of deliveries of the initial product or the purchase of raw materials, the replacement of technology or equipment with a more advanced one. All other decisions should also be consistent with the most successful line of business of the firm.

The main tasks of efficiency analysis include the need to assess the economic situation, identify the causes of the achieved state, prepare and justify managerial decisions, identify and mobilize reserves for improving efficiency.

About extensive and intensive factors

One of the main areas of analysis is to identify intensive and extensive factors of change in economic activity. This includes an increase in production volumes by increasing quantitative growth indicators - introducing additional labor resources, increasing retail space, commissioning of new facilities, etc.

Intensive factors include changes in the quality of economic growth. Their characteristic is the measure of luck of each specific resource used. Indicators of the use of financial and production resources to a large extent depend on the quantitative ratio of these two factors.

What do they depend on?

Speaking about the volume of production in its value terms, they imply a function or the results of using the entire set of resources. Since the production process is possible only with the complex action of all elements labor process in close interconnection with each other, it is almost impossible to identify a separate influence on the result of a certain factor.

These two types of resource use (intensive and extensive) can be used interchangeably. For example, a shortage of labor is compensated by an increase in labor productivity. Or vice versa - an increase in output can come at the expense of additional attraction of working reserves.

Any of the indicators of the resources used also consists of the action of a number of its own determining factors. In particular, labor productivity is affected by both an intensive value (the duration of the labor process) and intensive ones - the load during the working day and labor productivity, determined by various factors, including the conditions of the production process.

How to start an assessment

On the required initial stage the process of analyzing the overall efficiency of the production activity of the enterprise, it is necessary to evaluate the costs incurred with the methods of their distribution, draw up and control the necessary estimates, calculate the cost of the product and manufactured products, determine the threshold for profitability of production and sold products. The results of such an analysis are received by the administration of the enterprise and provide the necessary information about the state of the object of analysis.

Stakeholders, referred to as subjects of analysis, are united by a common goal - obtaining key parameters, with the help of which it is possible to accurately assess the current state of the object with the prospects for further development. Along with production issues, it is necessary to take into account the interests and goals of various entities interested in its successful work.

Who are the stakeholders

So, owners and lenders who have invested in the organization their own or borrowed capital and implying the receipt of interest or dividends, is interested in everything related to the financial results, stability and liquidity of the enterprise. For the administration, career growth with decent pay is relevant. She is interested in any aspects of the company's activities with an emphasis on efficiency. The staff is most interested in decent wages and the availability of deductions for social needs. Suppliers and buyers are concerned about pricing issues and, accordingly, financial condition firms.

With the entry of our country into market economy the previously existing methods for assessing such a parameter as economic efficiency have largely become irrelevant. Until recently, there were practically no new developments on these issues. Recently, the resulting information and methodological vacuum has been actively filled with manuals and materials prepared by competent experts.

We considered the concepts of "effect" and "efficiency". The difference, as you can see, is significant.

Let's take a closer look at the importance of performance indicators for business.

You will learn:

• What are performance indicators.
• What are the types of performance indicators?
• How to calculate key indicators performance efficiency.

Indicators and criteria for the effectiveness of the organization: system and factors

There is a single criterion for evaluating results production structure- an increase in output by one worker per unit of time, or an increase in the results of the work of workers in the national economy.

To quantify the success of an organization, performance evaluation indicators are used, combined into a single coordinated system, which is based on the study and analysis of the main elements of the production process. This system performance indicators should be appropriate for a certain principles:

• clear interaction of the system with a single criterion for assessing the effectiveness of the enterprise;
• the involvement of all resources that are used in production;
• taking into account the management hierarchy and the use of the principles of effective activity at each of its steps;
• maximum use of internal production resources to ensure the successful outcome of the organization.

The main metrics you need to evaluate the performance of the company

Too many reports is not always good: you can get lost in the abundance of indicators. Focus only on important indicators to quickly analyze statistics and determine the main directions of business development.

The editors of the magazine " Commercial Director” talks about the key metrics that you need to look at in order to monitor the effectiveness of the company.

The main performance indicators of the enterprise

Index- this is a relative or absolute value for certification of the tasks and goals. Certification is based on the analysis of the received data, on qualitative and quantitative characteristics.

It is impossible to use only the economic performance indicators of the organization's activities with its adequate assessment. For example, an enterprise can give a very high rate of profit, achieved through the daily processing of personnel or the use of psychological methods. Thus, the assessment did not take into account the social factor. We will consider an integrated human approach to evaluation, based on the organization's key performance indicators, consisting of two blocks:

1. Objective (financial):

• fruitfulness of activity. Using the indicator of fruitfulness, one can understand whether the final result of the goals set has been achieved;
• return. Allows you to determine the minimum labor costs when obtaining the final result;
• performance - measuring the quantity and quality of products for a certain period;
• profitability - an indicator of the degree of efficient use of resources that determine the economic efficiency and profitability of the enterprise;
• non-waste. The less waste remains during production, the less the enterprise pollutes environment. The non-waste indicator takes into account all environmental requirements applicable to production technologies;
• energy costs. The main rule in evaluating this indicator is low energy consumption in production processes, which, in turn, affects the efficiency of the enterprise as a whole. The lower the energy consumption, the higher the efficiency of the organization.

2. Subjective (social, personal, sensual):

• motivation. This performance indicator indicates the strength of a person's internal resources, his psychological role in society, and the degree of physical and mental fitness. The degree of motivation is assessed by the strength of the employee's involvement in the production process, by how much energy he expends while working on the project. The participation of the employee in the social and public life of the enterprise is also taken into account;
• degree of employee satisfaction. This indicator characterizes the attitude of the employee to his work and his satisfaction with the indicators of his work and interaction in the team;
• constancy personnel. This is a very important indicator of performance, the analysis of which must take into account proportions. It mainly characterizes staff turnover. If the turnover is high, then this indicates the instability of the organization and the decrease in its effective work. If the staff is not updated for a long time, then this is also bad for the successful functioning of the enterprise.
• corporate spirit of the enterprise. An indicator that characterizes the cohesion of the team, its adherence to the general concept of the company and the desire to achieve high team performance. The ability of employees to work in a team, avoiding conflict and contentious situations, is a very important component in order to achieve significant performance in working on a particular project, and in the success of the enterprise in all areas. This performance indicator indicates a properly organized structure of interaction between team members, the success of the actions of the management team and the implemented management methods.

The system of indicators of the effectiveness of the enterprise's activity allows assessing all the functions and resources of the production stages and their financial component. It should contain both economic and social indicators that require constant monitoring:

• at all stages of the production process;
• at all stages of planning and setting goals;
• at every step along the way to achieving these goals.

Not all performance indicators in the system have the same value. There are main (general), and there are secondary ones that are responsible for a specific functional area.

The value of the overall performance indicators of the enterprise is a tool for determining the results of the final goal and following the developed tactics. The value of functional performance indicators shows the growth rate of the organization in a narrow niche of the production process and contributes to the elimination of constraining factors in them to achieve high performance.

The effectiveness of performance indicators is largely determined by the methods used to calculate it.

First of all, it is necessary to take into account the indicators of production intensification, that is, focus on expanding its size through the introduction of modern technological processes and innovations of scientific and technological progress, ranging from the organization of labor and ending with progressive software. In addition to intensification, there are factors that contribute to the growth of production through the injection of capital investments, the construction of new facilities and the purchase of new equipment. If production growth is judged only by these external indicators, then the evaluation process will be fundamentally wrong, since internal resources will not be used to increase efficiency.

In any case, economic performance and growth indicators production processes must be used when assessing the achievement of high results.

In the ranks of economists, there were previously ongoing discussions on the topic of finding the most key performance indicators for objective evaluation production efficiency.

But the discussions have not found a universal approach to this problem. The efficiency of economic processes is not considered one-sidedly, as it is a multidimensional process. There is no magic formula that can become universal. In this regard, we decided to introduce an effective system for analyzing and evaluating the growth of economic efficiency, which was combined into four groups:

• target indicators of the efficiency of economic activity;
• personnel performance standards;
• numerical data of targeted use of capital and fixed assets;
• degree of distribution of material resources.

In the course of the conducted social research, a direct influence on each other of objective and subjective performance indicators was established.

For example, the active life position of an employee and his effectiveness is determined by many factors:

• maintaining a balance between monetary and moral incentives for staff. The study revealed that the use of material incentives alone does not give good motivational results;
• the presence of a core of employees, which is the main driving factor of the enterprise in the development of new ideas and the introduction of innovations;
• distribution of employees by age categories. It has been proven that those who are younger are more socially active, and those who are older spend a lot of effort on high productivity of their work.

High motivation and desire of employees to work has a good effect on:

• productivity of work and achievement of high results;
• labor productivity;
• climate in the team;
• team spirit and ability to work shoulder to shoulder.

The degree of employee satisfaction with their work is influenced by:

• achievement of goals;
• comfortable working conditions;
• organizational structure at the enterprise;
• system of bonuses and rewards;
• methods by which a person received a particular position or profession;
• decision making system.

The corporate spirit and the unification of employees to achieve a common result contributes to:

• high performance;
• productivity of labor;
• motivation for work and social activity;
• staff turnover.

The analysis of performance indicators and numerous psychological studies prove the fact that the success and high results of the company are influenced by economic and economic factors. social factors. Based on the specialized literature and their own research, experts identified the socio-psychological circumstances on the basis of which the effectiveness of the enterprise is built:

1. Striving to achieve goals.

Contributes to the development of a common strategy of action through the diligent and fruitful work of the entire team. Shows the maturity of the enterprise and its readiness to achieve goals through joint work. The purpose of such work determines corporate values, a general idea of ​​​​the ideal result, which allows you to develop interaction tactics to expand the boundaries of enterprise performance indicators.

1. High desire to work.

Helps to find out the motives of team members' attraction to high labor costs. For the interaction of people among themselves in the conditions of teamwork, their desire for work can be divided into 3 psychological vectors: pushing, guiding and coordinating. The pushing vector is the desire to jointly achieve tasks and understand the importance of teamwork. The pushing vector is like a powerful kick. The guiding vector develops a single strategy to achieve the final result, which is agreed between all team members. The coordinating vector controls the implementation of all the agreed steps to achieve the overall task of the team and facilitates the selection of optimal resources for this.

In teamwork, there are always individual motives that are closely intertwined. Among them are:

• material - the desire for enrichment;
• social - motives for interacting with the right people;
• encouraging - the need for praise and positive evaluation;
• collective - the desire to work in a team, avoiding individual responsibility;
• benevolence - the desire for indispensability in the course of joint work, as well as the willingness to benefit other people;
• career - the desire to prove oneself, achieve joint results and come to a common goal.

1. Sensitivity and inspiration.

It is determined by the established rules for the manifestation of emotions when working in a team. It is expressed in complicity and the urge to help and arises when experiencing a common cause. People perceive the same events in the same way, show the same feelings for the same processes. The manifestation of group emotions can have a very great power and influence in the team and in the relationship between oneself and the leadership team. Also, group emotions have a direct impact on performance indicators.

Institutional Performance Indicators

Certification of the institution is carried out according to three trends - the key trend, the activities of personnel officers and the financial and economic direction. Below we will talk about the most used performance indicators of institutions and present them in a tabular version:

Trend	Key Performance Indicators
Key trend	implementation of the tasks of state or municipal structures; the value of the quantitative component (how many services were provided, the number of completed projects, etc.); public satisfaction with the services provided, their quality and acceptability; open position of the institution, availability of information resources on the Internet.
Financial and economic direction	absence of violations during inspections by organizations exercising control; competent budget planning and allocation of funds for their intended purpose; income from the provision of services and activities of this institution.
The work of personnel services	availability of staff directly related to the provision of services; the equation of the salary of workers in accordance with its average value for a particular region; passing by employees of advanced training courses in accordance with the required time interval.

Table of enterprise performance indicators

The independent assessment of the performance indicators of institutions differs markedly from the assessment of their internal processes. Such an assessment includes a study of the quality of services that are provided to the population. That is, the external aspects of the organization's work are evaluated. Data obtained using independent evaluation institutions, can also be applied in establishing its overall effectiveness.

The study of various proposals of the state structure indicates a contradictory vision of the components of efficiency by federal services.

Particular importance is given to performance indicators that characterize the main profile of institutions, proving the direct relationship between efficiency and the quality of services provided. In all other matters, the opinion of the federal services differs.

The effectiveness of the institution and the leader are often equated with each other. That is, the final performance of the institution is the key performance indicators that are defined for its manager. This is the opinion of the Ministry of Health, the Ministry of Labor and the Ministry of Education and Science of the Russian Federation. The amount of motivational payments directly depends on the overall rating of these indicators. The Ministry of Culture has its own opinion on this issue. It recommends the use of additional performance indicators that determine the work of the management of the institution. For example, indicators on annual staffing levels, application progressive technologies and others.

In some areas, performance indicators are separated from the outset by the type of institution concerned.

The Ministry of Education offers different benchmarks for institutions such as ambulances, clinics and hospitals. A similar division of indicators was provided for by the Ministry of Culture for cultural and entertainment institutions.

The financial performance indicators of institutions are not always transparent and are defined in guidelines. Although only a few single indicators have been documented, the Ministry of Labor has presented a list of parameters that need to be taken into account when evaluating performance:

• reporting on the results of the organization's activities for the month, quarter and year in accordance with the approved deadlines;
• competent distribution of the budget and extrabudgetary funds in accordance with state requirements for the services provided;
• report on receivables that were not paid on time.

Some ministries have specific requirements for the timing of the evaluation. For example, the provision of annual reporting on the final activities of the institution, as well as a quarterly assessment of the performance indicators of managers. Such requirements are imposed on institutions by the Ministry of Labor.

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The main types into which the company's performance indicators are divided

The modern market divides indicators into two types:

• attestation, determining the final result or development of activities;
• expenditure, showing the total costs for the implementation of a particular area of ​​activity.

The differentiation of performance indicators is due to the nature of the evaluation itself. For example, if we take into account the costs of the organization, then the indicator by which they are determined can be both expenditure and certification. In the first case, the cost indicator allows you to judge the costs of providing services, and in the second case, it shows the degree of labor productivity.

In addition, performance indicators can be:

• production;
• non-production.

In accordance with the purpose of the assessment indicators can be unconditional, comparative and intermediate.

1. Unconditional indicators, in turn, are divided into monetary and natural. Monetary indicators are of key importance in the market situation, which is due to commodity-money relations. By unconditional indicators, you can determine the degree of progress of the organization for a specific time period. These include dividend payments, authorized capital, total gross income, expenses, etc.
2. Comparative performance indicators have a direct relationship with unconditional indicators and determine the share of one unconditional indicator in another, that is, they are the ratio of two different indicators. In order to make a correct assessment, a comparative analysis of current values ​​with average or planned indicators (competitive indicators, industry averages, etc.) for a specific period of time is necessary. Relative indicators can be indicators of production growth, dynamic indicators, the amount of income per price unit of labor resources, etc.

Differentiation of performance indicators into structural and growth indicators:

1. Structural determine the volume of constituent elements in overall structure industry or enterprise and are calculated on the basis of costs, profits and total authorized capital.
2. Growth indicators determine the dynamics for a specific time period. They can be expressed both in unconditional and in comparative values. For example, the dynamics of changes in annual income or the level of growth in authorized capital, etc.

KPI as a key performance indicator

Key Performance Indicators(key performance indicators) is a set of evaluation measures to identify the effectiveness of the organization's production and global goals. The KPI system contributes to the development of effective measures for the successful implementation of the organization's main progress strategy. It can be used to assess the state of the industry at the moment. KPI indicators are a successful tool by which you can determine the degree of achievement of your goals. But you need to apply only those indicators that are directly related to the functional goals of a particular enterprise.

It is impossible to assess the effectiveness of an organization based only on performance indicators. The income received from the activities of the company cannot act as the main indicator of the effectiveness of the activity.

We must not forget about social factors. After all, income can be obtained through constant overworking of employees, using methods of psychological influence, etc.

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Expert opinion

E-commerce uses different performance indicators than manufacturing

Alexander Sizintsev,

General Director of online travel agency Biletix.ru, Moscow

In online businesses, we measure performance in very different ways than offline organizations. I will explain the main parameters that characterize the effectiveness of our work. By the way, the Biletix.ru online project began to pay for itself two years later.

1. Sales volumes are growing faster than the market. We take into account our efficiency based on the market situation. If, according to statistics, the transit of passengers increased by 25% over the past year, then our sales should increase in proportion to market data. If this does not happen, then our efficiency has decreased. So, we are starting to take measures to promote the site and attract new traffic. We also pay attention to improving the quality of service and customer focus.

2. Growth in the share of high-margin products in total sales. The share of margins varies widely across our business lines. For example, the highest margins can be obtained from hotel booking services. And the lowest from the sale of air tickets. The marginal difference between them is about 12%. Accordingly, it is necessary to focus on the sale of booking services. Over the past year, we were able to increase this figure by 20%, but its share in total volume sales are still low. Therefore, our priority task is to make the share of sales in this sector equal to 30% of the total volume of services provided. This is considered a normative indicator of the effectiveness of activities on foreign resources like ours.

3. Sales growth through the most profitable channels. The most important indicator of our effectiveness is the increase in sales through certain promotion channels. The most profitable channel is the website, that is, the direct appeal of potential buyers. This figure is about 10%. We get much smaller numbers from intermediary sites and through affiliate sales. Therefore, the site is a key indicator of the effectiveness of commercial activity.

4. Growth in the number of loyal customers, repeat purchases. To evaluate the effectiveness, we also take into account the number of regular customers in relation to the total client base. We increase our income, including through repeat purchases. That is, the client who will return to us again and again is the most loyal and profitable client. It is necessary to carry out measures that increase customer loyalty, and not exchange for cheap shares. For example, to increase one-time revenue, many use special promotions where you can purchase a service with significant discounts. If the client took advantage of such a promotion once, then the next time he will also want to go and look for other sites that provide such low prices. That is, profitability drops sharply, especially in conditions of strong competition in this area. So, this method of increasing profits is extremely effective. As for the numbers, the share regular customer, in my opinion, should be about 30% of the total. We have reached this value of this performance indicator.

Key performance indicators: what they are used for

KPIs are mainly applied foreign enterprises and more recently began to be used in our country. But, on this moment, we have not developed our KPI performance indicators and use Western parameters.

KPI (Key Performance Indicator)- a set of target parameters, expressed in a quantitative ratio, with the help of which it is possible to identify the performance of any employee in the staff of the enterprise.

There are a number subgroups KPI in accordance with the overall performance:

• costing - spent resources in monetary terms;
• productivity calculation - share of production capacity utilization;
• article of profitability - comparison of the final values ​​of several indicators;
• calculation of the final results - indicators of achievement of the set tasks in quantitative terms.

SystemKPI is created in accordance with a number of conditions: all performance indicators can be measured in quantitative terms; they should be directly related to the goals of the organization; their calculation must be as simplified as possible and minimized in terms of the time and resources of the company.

KPI indicators work only in close relationship with each other, therefore, in order for the assessment to be effective, teamwork of interested structural units is necessary. Managers are advised to compare their decisions and actions with those of other employees in order to maximize the achievement of high performance indicators.

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KPIs are differentiated into two types– operational and global.

1. Operational shows the functioning of the company at the current moment, are based on changes in various production processes and contribute to the adjustment of planned tasks to these changes. They establish the quality of products and ordered raw materials.
2. Global ones characterize the final result of the company and help to correct the plan in the future period. They determine the financial component of all processes in the company and are the basis for calculating performance indicators.

What characterizesKPI in the system for evaluating the effectiveness of an enterprise

The main goal of KPI is the numerical calculation of the planned tasks of the enterprise. According to them, one can judge the achievement of the calculated figures and planned results by the company. They are compared with expected numerical values ​​for subsequent performance evaluation.

Subsequently, the KPI calculation determines strategic policy company and actions to achieve it.

It must be remembered that KPIs are focused only on the result of the functioning of the organization. If the relationship is not observed, then the selected parameters cannot be attributed to the KPI system.

This scheme is based on two concepts– constant revision of planned tasks and clear management of these tasks. The basis of the method is “tied” to the probability of pre-calculating the results and continuing to adjust the strategy to achieve them using KPIs.

This is implemented so that the employee strives for the result, and not only deals with the process itself. Also, bonuses and bonuses to employees depend on the achievement of key performance indicators. Therefore, the KPI system is an excellent motivation for them and is recognized as the most modern and perfect way to stimulate staff.

Basically, KPI indicators are used in calculating the effectiveness of the managerial and administrative staff of the enterprise.

CalculationSales KPIs focuses on the following features:

• total revenue from product sales;
• profit;
• cost price;
• written off goods;
• working capital of the enterprise;
• the price of the company's reserves.

CalculationKPI in production activities based on other parameters:

• daily expenses;
• share of unfinished production processes and reserves;
• labor productivity;
• enterprise costs;
• equipment repair costs;
• storage costs for finished goods.

Development and implementation of indicatorsKPI

KPI is included in common system balanced parameters defined at the enterprise. The system finds patterns between indicators and company goals. These regularities make it possible to reveal the facts of interaction and the influence of the obtained results of various processes on each other.

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Requirements and conditions for integrationKPI

The performance evaluation system is most successful if the following condition for the ratio of indicators is met: 10/80/10. 10% of the presence of key indicators for evaluating the result, 80% of production indicators and 10% of key performance indicators.

Special recommendations on the maximum permissible KPIs were created for the administrative staff of the organization in order to reduce the significant burden of planning and find out the reasons for the failure to achieve completely insignificant indicators. These numbers are about 10-15 units.

The result for each key performance indicator is subject to strict control by responsible persons, whether they are ordinary employees or managers. And this means that the requirement of controllability must be met. The responsible person is given all the resources to follow this principle and obtain a quantitative indicator under close supervision.

Others are also defined principles of building a KPI system:

1. Mutually beneficial cooperation - this principle is based on the teamwork of all stakeholders in order to achieve high performance indicators. Such cooperation begins with the development of a clear structure to be followed in the course of its functioning.
2. The distribution of forces in important areas - the provision of additional powers to a certain circle of people in case this helps to increase performance indicators. In most cases, these are the leading specialists of the enterprise. They may also be involved in the implementation and development of a KPI system that is related to their field of activity. This may require further training of these staff.
3. Evaluate the implementation of indicators, reports and increase the productivity of the company. KPI indicators should become a powerful motivation for all employees, then they will comply with reporting deadlines and take strategic decisions.
4. Coordination of production indicators with the main strategic direction. KPIs are subject to constant monitoring and analysis and, as a result, need to be improved and optimized. They must strictly follow the achievement of the strategic objectives of the company. Other performance indicators that do not comply with this principle should not be used in assessing the effectiveness of the enterprise.

Stages of system integrationKPI

It is necessary to strictly observe the sequence of integration stages in order to avoid negative consequences.

Stage 1. Development of a clear policy.

The policy of the enterprise to achieve the set goals should be strictly focused on compliance with specific steps, which are described in detail when creating this policy. It should contain strategic blocks, each of which contains targets for the company's divisions. The most important step in creating this policy is the selection of the most important blocks, as well as their coordination between structural departments. Significant time and cost savings can be achieved by creating the right enterprise policy.

Stage 2. Identification of the main reasons for the successful result.

It is very important to single out the main reasons for success, namely, the specific production and economic parameters of the organization's areas of activity, on which the implementation of the enterprise's policy depends entirely.

Stage 3. Priority SearchKPIs.

What is important here is the quantitative performance indicators, expressed in numbers, which will be the main tool for the implementation of the tasks set. It is necessary to discard all secondary indicators and leave only the most important ones. This restriction is made in order to maintain the quality of the assessment and the real vision of the situation. In addition, KPI is designed to motivate staff to achieve their goals.

General rules forKPIs:

• limited number of indicators;
• the same for the entire enterprise;
• must be expressed in numbers;
• directly related to the reasons for the successful outcome;
• affect these causes, are subject to control;
• increase the desire of employees to work.

The organization of the system of key performance indicators is determined by industry specifics and tasks of the company's departments.

Example 1 industrial production for oil production.

Subdivision of the enterprise: well workover shop (WOC).

The main goal for an oil producing company is a high level of oil production. In this regard, losses are reduced, and the cost of production is reduced. Accordingly, for the KRS division there are priority KPIs coordinated with the main strategy of the enterprise and the tasks of a particular division. In the process of workover, the well stops its operation for a while, and the longer this is delayed, the higher the losses due to the impossibility of oil production. Therefore, the operational efficiency of the repair is expressed in the increase in the amount of oil (in tons) per well, and the economic efficiency is expressed in the average price of a unit of production in relation to the repair costs to the amount of increase.

Based on this, the organizationKPI for this shop can be the following:

1. The time of "preservation" of wells, expressed in the number of days (you can calculate the losses associated with the cessation of oil production).
2. Average repair duration (actual to planned ratio).
3. Average price per ton of increment (actual to planned ratio).
4. The number of repairs carried out (the ratio of actual to planned).
5. The average value of expenses for the workover of a well (the ratio of actual to planned).

If you organize key performance indicators in accordance with the motivation of employees by bonuses, then these indicators will indicate the effectiveness of the workshop. Employees will treat the assigned tasks more responsibly and will be interested in productive work. After all, bonuses depend not only on the repair of wells, but also on the increase in a unit of production. The above KPIs are coordinated with the main goals of the enterprise and are controlled by the structural unit.

Example 2 Engineering plant.

Plant division: supply and logistics department.

The main goal of the plant is to reduce the cost of production and reduce the time period of the production cycle. The supply and logistics department ensures that the plant always has the required amount of raw materials, in this case, components and mechanisms. For the department, those key performance indicators have been established, with the help of which it is possible to evaluate the performance of its main function. If there is a failure in the supply of components, then the production cycle increases, which leads to a decrease in the efficiency of the plant as a whole. If there is an excess amount of parts in the warehouse, then this leads to an overrun of the enterprise's budget.

KPIs set for the supply and logistics department

1. The time that passes from the moment of ordering to the receipt of components at the warehouse (actual to planned ratio).
2. Downtime (in hours) in case the procurement department's work failed.
3. The time, expressed in the number of days for which the consumption of materials occurs (the ratio of actual to planned).
4. The indicator of the ratio of expenses (in rubles) for warehouse reserves to the total share of manufactured products (the ratio of actual to planned).

Such an organization of KPI allows you to monitor the effectiveness of planned deliveries of components and avoids an overabundance of stock reserves.

Stage 4. Creation of balanced indicators and their evaluation.

Creation of a unified system of indicators for presentation to their management. The strategic decision of managers will depend on how consistently the indicators are taken into account, on their informativeness and persuasiveness.

The inclusion of KPI in a balanced scorecard is subject to certain requirements. This is the choice of the unit that will be monitored by the KPI, and the importance of assessing the main aspects of success in order to achieve the main goal of the unit. This allows you to reduce the number of key performance indicators and leave only those that correspond to the leading goal of the department and are directly involved in the assessment.

In creating a KPI system, you can define several stages:

1. Actions before the start of the project. This is the implementation of the group leading this project and pre-project analysis. Also, before starting work on the project, it is necessary to obtain the approval of the leaders.
2. Creation of the structure of key performance indicators. The organizational structure of the company is being optimized, the structure and composition of indicators are being designed, management methods are being introduced based on KPI, documentation is being prepared.
3. Organization of the work of the software necessary for the management of key indicators. Designing technical specifications, creating the system itself, writing software, training personnel and initial testing of the system's performance. As an example, consider software for KPI based on 1C.
4. The final stage of the project. Integration of the KPI system, software and a single structure into production operation.

Stage 5. Technical aspect of implementationKPIs.

• conducting explanatory conversations with employees about all the benefits of the system;
• identification of the main indicators for the enterprise;
• implementation of effective control methods KPI indicators;
• constant monitoring, analysis and optimization of indicators for successful work enterprises.

Selection of the main source of information to fill in indicators that meet the requirements of credibility, safety, fairness and relevance.

KPI integration faces some constraints, as does any change in management system companies. There are a number of reasons for this:

1. A difficult situation at the enterprise, because of which the management is not concerned about the implementation of the assessment system and the further development strategy. On the contrary, the main forces are expended on solving urgent crisis problems.
2. The rejection by some leaders of new modern systems associated, in their opinion, with the likely possibility of exerting pressure through the introduction of new functions.
3. Existing systems for providing information that must be taken into account as an important limiting factor in the implementation of key performance indicators. KPI systems must be continuously applied, otherwise their effectiveness will tend to zero.
4. Maintaining reports on the production activities of the company. The KPI system cannot replace it.

Criteria for the effective implementation of the systemKPIs:

1. Pre-project preparation and creation of a structure that defines a key success criterion. The KPI system is a method for collecting information by which a managerial decision is made.
2. Identification of the main goals of the company, based on indicators for achieving the goals and their effectiveness for the overall success of the organization.
3. Existing system for obtaining information to create key performance indicators.
4. Stimulation of employees, assistance of management staff, organization of personnel management processes. When performance is assessed, management applies a system for changing bonus payments, their revision, depending on the achievement by a certain employee of key performance indicators.
5. Adoption of the KPI system as the main tool of the manager.

A positive result from the implementation of KPI is based on an increase in the overall efficiency of the organization, since any employee understands his role in a single structure to achieve the main goals of the enterprise. The administrative department can influence the achievement of the main goal of the company by measuring the effectiveness of the functioning of departments.

Expert opinion

Developing KPIs is both hard and easy

Evgeny Tsodokov,

CEO trading house Eksmo, Moscow

In our business, I am responsible for many issues and constantly make strategic decisions. For a leader, it is most important to have the ability to delegate authority and distribute responsibility. At the same time, it is necessary to set clear tasks for the staff. They need to understand what exactly is required of them in order to achieve key performance indicators. In fact, I control all the regulations established in the publishing house.

If employees are aware and understand the relationship between their job responsibilities and the set KPIs, then they will strive to achieve their goals. Thus, the efficiency of the entire company will increase significantly.

The following financial KPIs are used for the managerial staff:

• compliance with the plan for the sale of goods;
• budget;
• company debts.

Auxiliary KPIs:

• increase in marginal profit;
• increase in the number of sales (piece);
• increasing customer focus.

Creating a KPI system is both complex and simple at the same time. It is not necessary to act only according to theory all the time, it is necessary to implement exactly those KPIs that will really evaluate the effectiveness based on the resources of a particular company. It is necessary to calculate the share of each indicator in a single KPI system, plan the frequency of their measurement. In our business, we have created key performance indicators that are constantly reviewed by us to achieve the best effect in assessing performance.

To apply KPI in your activities or not - this decision remains with the company itself. Each leader evaluates his own market. For example, publishing houses have long needed the use of a KPI system, since recently there have been a lot of competitors. Today, leading publishing houses cannot do without evaluating performance indicators.

CalculationKPIand practical application

Any company faces problems that arise when calculating KPI. Many parameters can be taken into account. But each of the KPIs must be consistent with the company's goal.

Financial performance indicators are the easiest to calculate.

Taking into account financial KPIs, the company's budget plan is being implemented and a global activity strategy is being developed.

Why financial indicators so easy to calculate?

Their calculation is based on the provision of open financial statements. Balance sheet item, income and expense statement, enterprise losses - all these documents contain the necessary information for calculating KPI. Obtaining this data is not difficult, it is enough to apply software for the accounting. And it will take only a few days, in some cases 2-3 weeks, in order to make a strategic decision in time.

Calculation methodKPI

The most common factors assessed using KPIs are:

• number of sales;
• the number of new customers;
• decrease in the number of buyers;
• profit and staff turnover;
• completion of the required tasks in a timely manner.

There is a certain formula by which KPI is calculated. You can include any indicators in it, for example, KPI 1 uses the number of sales, KPI 2 -% of new customers, KPI 3 - profit of the organization.

Formula for calculating key performance indicators

Salary = Fixed salary + Bonus

The premium amount is calculated according to the formula:

PV = Planned amount of the variable part * (KPI1 *KPI2*KPI3)

The share of any of the KPI indicators is different and is set on the basis of the developed goals and objectives of the company. If we determine the share of each indicator in the total volume, then the formula takes the following form:

Salary = Fixed salary + Planned amount of the variable part * (KPI1 * WeightKPI1 +KPI2 * WeightKPI2 + KPI3 * WeightKPI 3)

MeaningKPI

Structure creationKPIs and their evaluation is the task of the business analysis department, which provides accurate values ​​for key indicators.

A business analyst must be able to determine the positive and negative aspects of the use of a particular indicator. For example, KPI indicators for the administrative department cannot be applied to any structural unit. This condition is based on different specifics of the activity. The benchmark for a responsibility center director is the value of the center's earnings before fees and taxes (EBIT). And for the head of the sales department for working with clients, the assessment of the indicator of achieving such a profit is unacceptable, since EBIT is a purely economic indicator that depends on the income received and budget expenditures, which evaluates the effectiveness of business management.

When thinking about which key performance indicators to use for employees, it is right to be based on their immediate responsibilities.

If we evaluate the work of a sales assistant in terms of attracting new customers, increasing profits from the use of various promotions and special offers, then the performance indicators will be incorrect. Since the seller has no direct influence on marketing techniques and their implementation. To evaluate the seller, you can use the indicator of increase in profit from each contact with the client.

DefinitionKPI for a manager is a more complex process.

The parameters for assessing the leader are based on the long-term goals of the company. This can be business scaling, and an increase in staff, and an increase in the company's profits.

But regardless of whether KPIs belong to a particular employee or manager, they must all strictly comply with the following conditions:

1. The established limit of indicators. Maximum 10, optimal 5 units.
2. Logic. The parameters must not conflict with each other. Each must work independently of the other. If the sales department is required to increase the number of customers, but at the same time instructed to reduce advertising costs, then these indicators will interfere with each other in achieving them.
3. Continuous verification of the performance of key performance indicators.

Calculation methodEmployee KPI

KPI calculation includes three main parameters:

1. The critical result of the indicator. This is the lowest allowed coefficient value. Further calculation depends on it. If an employee has reached the allowable minimum, then this indicates that he has reached the starting point of reference for his coefficient.
2. The average value of the coefficient. The planned result that the manager expects from his employee.
3. Motivational level of the coefficient. Encourages the worker to step over the average value. The achievement of this indicator depends on the salary and bonus of the employee.

After the end of the billing period, they look at the actual results of the employee. Based on them, a formula is compiled for calculating KPI:

Result (%) = (Actual Result - Critical Level)/(Normal Level - Critical Level) x 100%

The main criterion for achieving the final result is the rate of compliance with the norm, expressed as a percentage. If the value of the indicator is less than 100%, the norm is considered fulfilled, if more than 100%, then the planned standards are overfulfilled. From here, the employee’s achievement of his KPI is determined, as well as the level wages or awards.

Using this system, an employee can compare the dependence of wages on the achievement of key performance indicators.

Practical useKPI

The best effectiveness of KPI application is shown large enterprises retail sales, which have a large regional network of branches. Each branch operates according to the same strategy and strives to achieve the same goal. Therefore, it is very easy for managers to monitor the effectiveness of a particular branch, based on a fairly simple KPI system. Also, by analyzing and comparing indicators, certain actions are developed to stimulate employees. If you carry out continuous monitoring of key performance indicators, then you can make a competent forecast for the further functioning of the enterprise.

ApplicationKPI for planning and checking activities

KPIs can be used in planning and monitoring a company because their values ​​can be measured.

For example: key performance indicators used in planning in the logistics department:

• % processing of applications for goods and materials on time - 99%;
• % of goods and materials for the implementation of production activities - 100%;

At the end of the work, the obtained indicators are measured. If the actual values ​​are greatly reduced in relation to the planned ones, then a thorough analysis of the effectiveness of the activity is carried out and plans are adjusted to achieve the strategic goals.

Application SuccessKPI in the activities of the enterprise: the development of the structure of the enterprise's activities is determined on the basis of the obtained values ​​of key indicators. KPIs are not theoretical, but are developed on the basis of the main strategy of the enterprise. If performance indicators are introduced that do not correspond to a single goal, then their use will be unreasonable, and the obtained values ​​\u200b\u200bwill not be able to help achieve the goals.

Examples of calculating the performance indicators of an organization

To understand how to competently build a KPI calculation system and a motivation system in accordance with it, study a few examples. You can download them below:

Company Information

CJSC "Vipservice" Field of activity: sale of air and railway tickets, as well as the provision of tourism and related services (Biletix.ru agency - a b2c project of the Vipservice holding). Number of personnel: 1400. Territory: central office - in Moscow; more than 100 points of sale - in Moscow and the Moscow region; representative offices - in St. Petersburg, Yekaterinburg, Irkutsk, Novosibirsk, Rostov-on-Don and Tyumen. Annual sales: 8 million air tickets, more than 3.5 million railway tickets.

Publishing house "Eksmo" is one of the largest in Russia. Trading house "Eksmo" is a company that sells the products of the publishing house. During 2005 Eksmo Trading House, with the participation of Business Management Technology, developed key performance indicators for all management levels in the sales department, formalized the main business processes, and changed the personnel motivation and grading system.

Order of the Ministry of Energy of the Russian Federation dated June 30, 2014 No. 399
"On approval of the methodology for calculating the values ​​of target indicators in the field of energy saving and energy efficiency, including in comparable conditions"

In accordance with paragraph 2 of Part 7 of Article 48 of the Federal Law of November 23, 2009 No. 261-FZ “On Energy Saving and on Increasing Energy Efficiency and on Amendments to Certain Legislative Acts of the Russian Federation” (Collected Legislation of the Russian Federation, 2009, No. 48 , article 5711; 2013, No. 52 (part 1), article 6964), paragraph 2 of the Decree of the Government of the Russian Federation of July 15, 2013 No. 593 "On Amendments to Certain Acts of the Government of the Russian Federation" (Collected Legislation of the Russian Federation , 2013, No. 29, article 3970; 2014, No. 14, article 1627) I order:

Approve the attached methodology for calculating the values ​​of target indicators in the field of energy saving and energy efficiency, including under comparable conditions.

Methodology
calculation of the values ​​of target indicators in the field of energy saving and energy efficiency improvement, including in comparable
conditions
(approved by order of the Ministry of Energy of the Russian Federation dated June 30, 2014 No. 399)

I. General provisions

1.1. This methodology for calculating the values ​​of target indicators in the field of energy saving and increasing energy efficiency, including under comparable conditions, determines the procedure for calculating the values ​​of target indicators in the field of energy saving and increasing energy efficiency, the achievement of which is ensured as a result of the implementation of regional and municipal programs in the field of energy saving and increasing energy efficiency (hereinafter referred to as the target indicators in the field of energy saving and energy efficiency improvement).

1.2. To calculate the values ​​of target indicators in the field of energy saving and energy efficiency improvement, the following is used:

official statistical information;

fuel and energy balances of subjects of the Russian Federation (municipalities);

programs of social and economic development of subjects of the Russian Federation (municipalities);

information on the availability of renewable sources of energy resources, as well as local fuels on the territory of the constituent entities of the Russian Federation (municipalities);

information on the state of the engineering infrastructure, including heat, electricity, gas, water supply on the territory of the constituent entities of the Russian Federation (municipalities);

information about meter readings.

II. Calculation of the values ​​of target indicators of regional programs in the field of energy saving and energy efficiency improvement

2.1. The overall targets for energy saving and energy efficiency are calculated as follows:

2.1.1. Energy intensity of the gross regional product of a constituent entity of the Russian Federation (for actual and comparable conditions) ( E) is determined by the formula:

E = FER / (GRP) (tce/million rubles),

FER- consumption of fuel and energy resources by a constituent entity of the Russian Federation, thous. t.;

GRP

2.1.2. The ratio of expenses for the purchase of energy resources to the volume of the gross regional product of a constituent entity of the Russian Federation is determined by the formula:

O p = ( ER / GRP) ∙ 100 (%),

ER- expenses of a subject of the Russian Federation for the purchase of energy resources, billion rubles;

GRP- the volume of the gross regional product, billion rubles.

2.1.3. The share of the volume of electric energy, payments for which are carried out using metering devices, in the total volume of electric energy consumed (used) in the territory of the subject of the Russian Federation ( D subject.ee) is determined by the formula:

D subject.uh. =( OP subject.ee.accounting / OP subject.ee.common) ∙ 100 (%),

OP subject.ee.metering - the volume of consumption (use) in the territory of the subject of the Russian Federation of electric energy, the calculations for which are carried out using metering devices, thousand kWh;

OP subject.ee.general - the total volume of consumption (use) in the territory of the subject of the Russian Federation of electric energy, thousand kWh.

2.1.4. The share of the volume of thermal energy, the calculations for which are carried out using metering devices, in the total volume of thermal energy consumed (used) in the territory of the constituent entity of the Russian Federation ( D subject.te.), is determined by the formula:

D subject.te. =( OP subject.te.account / OP subject.te.general) ∙ 100 (%),

OP subject.te.account - the volume of consumption (use) in the territory of the subject of the Russian Federation of thermal energy, the calculations for which are carried out using metering devices, Gcal;

OP subject.te.total - the total volume of consumption (use) in the territory of the subject of the Russian Federation of thermal energy, Gcal.

2.1.5. The share of the volume of cold water, the calculations for which are carried out using metering devices, in the total volume of water consumed (used) in the territory of the subject of the Russian Federation ( D subject.hvs), is determined by the formula:

D subject.hvs = ( OP subject.hvs.account / OP subject.hvs.total) ∙ 100 (%),

OP subject.hvs.account - the volume of consumption (use) in the territory of the subject of the Russian Federation of cold water, the calculations for which are carried out using metering devices, thousand cubic meters. m;

OP total cold water consumption (use) on the territory of a constituent entity of the Russian Federation, thousand cubic meters. m.

2.1.6. The share of the volume of hot water, payments for which are carried out using metering devices, in the total volume of water consumed (used) in the territory of the subject of the Russian Federation ( D subject.gvs) is determined by the formula:

D subject.gvs = ( OP subject.dws.accounting / OP general hot water supply) ∙ 100 (%),

OP subject.DHW.accounting - the volume of consumption (use) in the territory of the subject of the Russian Federation of hot water, payments for which are carried out using metering devices, thousand cubic meters. m;

OP subject.hot water.total - the total volume of consumption (use) in the territory of the subject of the Russian Federation of hot water, thousand cubic meters. m.

2.1.7. The share of the volume of natural gas, payments for which are carried out using metering devices, in the total volume of natural gas consumed (used) in the territory of the subject of the Russian Federation D subject.gas, determined by the formula:

D subject.gas = ( OP subject.gas.account / OP subject.gas.total) ∙ 100 (%),

OP subject.gas.metering - the volume of consumption (use) in the territory of the subject of the Russian Federation of natural gas, the calculations for which are carried out using metering devices, thousand cubic meters. m;

OP subject.gas.general - the total volume of consumption (use) in the territory of the subject of the Russian Federation of natural gas, thousand cubic meters. m.

2.1.8. The share of the volume of energy resources produced using renewable energy sources and (or) secondary energy resources in the total volume of energy resources produced on the territory of the subject of the Russian Federation ( D subject.er.who), is determined by the formula:

D subject.er.voz = ( OP subject.er.woz / OP subject.er.total) ∙ 100 (%),

OP subject.er.voz - the volume of production of energy resources using renewable energy sources and (or) secondary energy resources on the territory of a subject of the Russian Federation, t c.u. t.;

OP subject.er.total - the total volume of energy resources produced in the territory of the subject of the Russian Federation, t c.u. t.

2.1.9. The share of electricity production by generating facilities operating on the basis of the use of renewable energy sources in the total volume of electricity production in the territory of the constituent entity of the Russian Federation (excluding hydroelectric power plants with an installed capacity of more than 25 MW ( D subject.ee.gen) is determined by the formula:

D subject.ee.gen = ( OP subject.ee.gen / OP subject.ee) ∙ 100 (%),

OP subject.ee.gen - the volume of electricity production by generating facilities operating on the basis of the use of renewable energy sources on the territory of a constituent entity of the Russian Federation, thousand kWh;

OP subject.ee - the total volume of electricity production in the territory of the subject of the Russian Federation, thousand kWh.

2.2. Target indicators in the field of energy saving and energy efficiency in the public sector are calculated as follows:

2.2.1. Specific consumption electric energy for the supply of public authorities of a constituent entity of the Russian Federation and state institutions of a constituent entity of the Russian Federation (per 1 sq. meter of total area) ( At ee.gos) is determined by the formula:

At uh.gos = OP uh.gos / P subject (kW∙h/sq.m),

OP ee.gos - the volume of consumption of electrical energy in state authorities and state institutions of the constituent entity of the Russian Federation, kWh.

P

2.2.2. Specific consumption of thermal energy for the supply of public authorities of a constituent entity of the Russian Federation and state institutions of a constituent entity of the Russian Federation (per 1 square meter of total area) ( At te.gos) is determined by the formula:

At te.gos = OP te.gos / P subject (Gcal / sq. m),

OP te.gos - the volume of consumption of thermal energy in public authorities and state institutions of the constituent entity of the Russian Federation, Gcal;

P subject - the area of ​​placement of state authorities and state institutions of the subject of the Russian Federation, sq. m.

2.2.3. Specific consumption of cold water for the supply of public authorities of the constituent entity of the Russian Federation and state institutions of the constituent entity of the Russian Federation (per 1 person) ( At hvs.gos) is determined by the formula:

At hvs.state = OP hvs.state / To subject (cub. m / person),

OP hvs.gos - the volume of consumption of cold water in state authorities and state institutions of the subject of the Russian Federation, cub. m;

To

2.2.4. Specific consumption of hot water for the supply of public authorities of a constituent entity of the Russian Federation and state institutions of a constituent entity of the Russian Federation (per 1 person) ( At gvs.gos) is determined by the formula:

At gvs.state = OP gvs.state / To subject (cub. m / person),

OP gvs.gos - the volume of hot water consumption in state authorities and state institutions of the constituent entity of the Russian Federation, cub. m;

To subject - the number of employees of state authorities and state institutions of the constituent entity of the Russian Federation, people.

2.2.5. Specific consumption of natural gas for the supply of public authorities of the constituent entity of the Russian Federation and state institutions of the constituent entity of the Russian Federation (per 1 person) ( At gas.state) is determined by the formula:

At gas.state = OP gas.state / To subject (cub. m / person),

OP gas.gos - the volume of consumption of natural gas in state authorities and state institutions of the constituent entity of the Russian Federation, cub. m;

To subject - the number of employees of state authorities and state institutions of the constituent entity of the Russian Federation, people.

2.2.6. The ratio of savings in energy resources and water in value terms, which is planned to be achieved as a result of the implementation of energy service agreements (contracts) concluded by state authorities of a constituent entity of the Russian Federation and state institutions of a constituent entity of the Russian Federation, to the total amount of financing of the regional program ( O economy) is determined by the formula:

O economy = ( PLAN economy / RP ba) ∙ 100 (%),

PLAN economy - the planned saving of energy resources and water in value terms as a result of the implementation of energy service agreements (contracts) concluded by state authorities and state institutions of the constituent entity of the Russian Federation, thousand rubles;

RP ba - the volume of budget allocations provided in the budget of the subject of the Russian Federation for the implementation of the regional program in the field of energy conservation and energy efficiency in the reporting year, thousand rubles.

2.3. Target indicators in the field of energy saving and energy efficiency improvement in the housing stock are calculated as follows:

2.3.1. Specific heat energy consumption in apartment buildings (per 1 sq. meter of total area) ( At te.mcd) is determined by the formula:

At te.mcd = OP te.mcd / P mkd (Gcal / sq. m),

OP te.mkd - the volume of consumption (use) of thermal energy in apartment buildings located on the territory of a constituent entity of the Russian Federation, Gcal;

P

2.3.2. Specific consumption of cold water in apartment buildings (per 1 inhabitant) ( At

At hws.mcd = OP hvs.mcd / To mcd (cub. m / sq. m),

OP hvs.mkd - the volume of consumption (use) of cold water in apartment buildings located on the territory of a constituent entity of the Russian Federation, cub. m;

To

2.3.3. Specific consumption of hot water in apartment buildings (per 1 inhabitant) ( At hvs.mkd) is determined by the formula:

At gvs.mkd = OP gvs.mkd / To mcd (cub. m / sq. m),

OP gvs.mkd - the volume of consumption (use) of hot water in apartment buildings located on the territory of a constituent entity of the Russian Federation, cub. m;

To MKD - the number of residents living in apartment buildings located on the territory of the subject of the Russian Federation, people.

2.3.4. Specific consumption of electrical energy in apartment buildings (per 1 square meter of total area) ( At ee.mkd) is determined by the formula:

At ee.mcd = OP ee.mcd / P mcd (kW∙h/sq.m),

OP ee.mkd - the volume of consumption (use) of electrical energy in apartment buildings located on the territory of a constituent entity of the Russian Federation, kWh;

P mkd - the area of ​​apartment buildings in the territory of the subject of the Russian Federation, sq. m.

2.3.5. Specific consumption of natural gas in apartment buildings with individual gas heating systems (per 1 square meter of total area) ( At gas.metering.mkd) is determined by the formula:

At gas.metering.mcd = OP gas.metering.mkd / P gas.metering.mkd (thousand cubic meters/sq.m),

OP gaz.uchet.mkd - the volume of consumption (use) of natural gas in apartment buildings with individual gas heating systems located on the territory of a constituent entity of the Russian Federation, thousand cubic meters. m;

P gaz.uchet.mkd - the area of ​​apartment buildings with individual gas heating systems on the territory of a constituent entity of the Russian Federation, sq. m.

2.3.6. Specific consumption of natural gas in apartment buildings with other heat supply systems (per 1 inhabitant) ( At gas.mcd) is determined by the formula:

At gas.mcd = OP gas.mcd / To gas.mkd (thousand cubic meters/person),

OP gaz.mkd - the volume of consumption (use) of natural gas in apartment buildings with other heat supply systems located on the territory of a constituent entity of the Russian Federation, thousand cubic meters. m;

To gas.mkd - the number of residents living in apartment buildings with other heat supply systems located on the territory of a constituent entity of the Russian Federation, people.

2.3.7. Specific total consumption of energy resources in apartment buildings ( At sum.mcd) is determined by the formula:

At sum.mcd = OP total mcd / P mkd (tce / sq. m),

OP sum.mkd - the total volume of consumption (use) of energy resources in apartment buildings located on the territory of a constituent entity of the Russian Federation, t c.u. t.;

P mkd - the area of ​​apartment buildings in the territory of the subject of the Russian Federation, sq. m.

2.4. Energy saving and energy efficiency targets in industry, energy and utility infrastructure systems are calculated as follows:

2.4.1. Specific fuel consumption for the generation of electrical energy by thermal power plants ( At tes.ee) is determined by the formula:

At tes.ee = OP tes.ee / OV tes.ee (tce/thousand MW∙h),

OP tes.ee - the volume of fuel consumption for the generation of electrical energy by thermal power plants in the territory of a constituent entity of the Russian Federation, t c.u. t.;

OV tes.ee - the volume of electricity generation by thermal power plants in the territory of a constituent entity of the Russian Federation, thousand MWh.

2.4.2. Specific fuel consumption for the generation of thermal energy by thermal power plants ( At tes.te) is determined by the formula:

At tes.te = OP tes.te / OV tes.te (toe/million Gcal),

OP tes.te - the volume of fuel consumption for the generation of thermal energy by thermal power plants in the territory of the constituent entity of the Russian Federation, t c.u. t.;

OV tes.te - the volume of thermal energy generation by thermal power plants in the territory of a constituent entity of the Russian Federation, mln Gcal.

2.4.3. The share of losses of electrical energy during its transmission through distribution networks in the total volume of transmitted electrical energy ( D ee.losses) is determined by the formula:

D ee.loss = ( OP uh.loss / OP subject.ee.common) ∙ 100 (%),

OP ee.losses - the volume of losses of electrical energy during its transmission through distribution networks in the territory of a constituent entity of the Russian Federation, thousand kWh.

OP subject.ee.general - the total volume of transmitted electric energy through distribution networks in the territory of the subject of the Russian Federation, thousand kWh.

2.4.4. Specific consumption of electrical energy used in the transfer of thermal energy in heat supply systems ( At ee.transmission.te) is determined by the formula:

At ee.transmission.te = OP ee.transmission.te / FROM ton (kW∙h/cub. m),

OP ee.transmission.te - the volume of consumption of electrical energy for the transmission of thermal energy in heat supply systems on the territory of a constituent entity of the Russian Federation, thousand kWh;

FROM ton - the volume of transportation of the heat carrier in the heat supply system on the territory of the subject of the Russian Federation, thousand cubic meters. m.

2.4.5. The share of thermal energy losses during its transmission in the total volume of transferred thermal energy ( D heat loss) is determined by the formula:

D te.loss = ( O te.loss / OP subject.te.general) ∙ 100 (%),

O te.losses - the volume of losses of thermal energy during its transmission to the territory of the subject of the Russian Federation, Gcal;

OP subject.te.total - the total volume of transferred thermal energy in the territory of the constituent entity of the Russian Federation, Gcal.

2.4.6. The share of water losses during its transmission in the total volume of water transferred ( D all losses) is determined by the formula:

D all.losses = ( OP all.transfer / ( OP subject.hot water.common + OP subject.hvs.general + OP all gear)) ∙ 100) (%),

OP vs. transfer - the volume of water losses during its transfer to the territory of the subject of the Russian Federation, thousand cubic meters. m;

OP subject.hot water.total - the total volume of consumption (use) in the territory of the subject of the Russian Federation of hot water, thousand cubic meters. m;

OP subject. xvs.total - the total volume of consumption (use) of cold water in the territory of the subject of the Russian Federation, thousand cubic meters. m.

2.4.7. Specific consumption of electrical energy used for transmission (transportation) of water in water supply systems (per 1 cubic meter) ( At ee.transmission.sun) is determined by the formula:

At ee.transmission.sun = ( OP ee.transmission.sun / ( OP subject.hot water.common + OP subject.hvs.general + OP vs.transmission)) (thousand kW∙h / m3),

OP ee.transmission.vs - the volume of consumption of electrical energy for the transmission of water in water supply systems on the territory of a constituent entity of the Russian Federation, thousand kWh;

OP vs. transfer - the volume of water losses during its transfer to the territory of the subject of the Russian Federation, cub. m;

OP subject.hot water.general - the total volume of consumption (use) in the territory of the subject of the Russian Federation of hot water, cub. m;

OP subject.hvs.total - the total volume of consumption (use) in the territory of the subject of the Russian Federation of cold water, cub. m.

2.4.8. Specific consumption of electrical energy used in wastewater systems (per 1 cubic meter) ( At ee.water disposal), is determined by the formula:

At ee.drainage = OP ee.water disposal / O all outlet (thousand kW∙h / m3),

OP e.water disposal - the volume of consumption of electrical energy in water disposal systems in the territory of a constituent entity of the Russian Federation, thousand kWh;

O all-output - the total volume of drained water on the territory of a constituent entity of the Russian Federation, cub. m.

2.4.9. Specific consumption of electrical energy in street lighting systems (per 1 square meter of illuminated area with a level of illumination corresponding to established standards) ( At ee.lighting) is determined by the formula:

At ee lighting = OP ee lighting / P lighting (kW∙h/sq.m),

OP e.lighting - the volume of consumption of electrical energy in street lighting systems on the territory of a constituent entity of the Russian Federation, kWh;

P lighting - the total area of ​​street lighting on the territory of a constituent entity of the Russian Federation at the end of the year, sq. m.

III. Calculation of the values ​​of target indicators of municipal programs in the field of energy saving and energy efficiency improvement

3.1. The overall targets for energy saving and energy efficiency are calculated as follows:

3.1.1. The share of the volume of electric energy, payments for which are carried out using metering devices, in the total volume of electric energy consumed (used) in the territory municipality (D mo.ee) is determined by the formula:

D mo.ee = ( OP mo.ee. accounting / OP mo.ee.total) ∙ 100 (%),

OP m.ee.accounting - the volume of consumption (use) in the territory of the municipality of electric energy, payments for which are carried out using metering devices, thousand kWh;

OP m.ee.total - the total volume of consumption (use) in the territory of the municipality of electric energy, thousand kWh.

3.1.2. The share of the volume of thermal energy, the calculations for which are carried out using metering devices, in the total volume of thermal energy consumed (used) in the territory of the municipality ( D mo.te), is determined by the formula:

D mo.te = ( OP mo.te.account / OP mo.te.total) ∙ 100 (%),

OP mo.te.account - the volume of consumption (use) in the territory of the municipality of thermal energy, the calculations for which are carried out using metering devices, Gcal;

OP mo.te.total - the total volume of consumption (use) in the territory of the municipal formation of thermal energy, Gcal.

3.1.3. The share of the volume of cold water, the calculations for which are carried out using metering devices, in the total volume of water consumed (used) in the territory of the municipality ( D mo.hvs), is determined by the formula:

D mo.hvs = ( OP mo.hvs.account / OP mo.hvs.total) ∙ 100 (%),

OP mo.hvs.account - the volume of consumption (use) on the territory of the municipality of cold water, the calculations for which are carried out using metering devices, thousand cubic meters. m;

OP

3.1.4. The share of the volume of hot water, payments for which are carried out using metering devices, in the total volume of water consumed (used) in the territory of the municipality ( D mo.gvs), is determined by the formula:

D mo.gvs = ( OP mo.gws.accounting / OP mo.dw.total) ∙ 100 (%),

OP mo.gvs.account - the volume of consumption (use) in the territory of the municipality of hot water, the calculations for which are carried out using metering devices, thousand cubic meters. m;

OP mo.gvs.total - the total volume of consumption (use) in the territory of the municipality of hot water, thousand cubic meters. m.

3.1.5. The share of the volume of natural gas, the calculations for which are carried out using metering devices, in the total volume of natural gas consumed (used) in the territory of the municipality ( D mo.gas), is determined by the formula:

D mo.gas = ( OP mo.gaz.account / OP mo.gas.total) ∙ 100 (%),

OP mo.gas.accounting - the volume of consumption (use) in the territory of the municipal formation of natural gas, the calculations for which are carried out using metering devices, thousand cubic meters. m;

OP mo.gas.total - the total volume of consumption (use) in the territory of the municipal formation of natural gas, thousand cubic meters. m.

3.1.6. The share of the volume of energy resources produced using renewable energy sources and (or) secondary energy resources in the total volume of energy resources produced on the territory of the municipality ( D m.er.air), is determined by the formula:

D mo.er.air = ( OP mo.er.voz / OP mo.er.total) ∙ 100 (%),

OP mo.er.voz - the volume of production of energy resources using renewable energy sources and (or) secondary energy resources on the territory of the municipality, t c.u. t.;

OP m.er.total - the total volume of energy resources produced on the territory of the municipality, t c.u. t.

3.2. Target indicators in the field of energy saving and energy efficiency improvement in the municipal sector are calculated as follows:

3.2.1. Specific consumption of electrical energy for the supply of local governments and municipal institutions (per 1 square meter of total ( At ee.mo) area) is determined by the formula:

At uh.mo = OP uh.mo / P mo (kW ∙ h / sq. m),

OP ee.mo - the volume of consumption of electrical energy in local governments and municipal institutions, kWh.

P

3.2.2. Specific consumption of thermal energy for the supply of local governments and municipal institutions (per 1 square meter of total area) ( At te.mo) is determined by the formula:

At te.mo = OP te.mo / P mo (Gcal / sq. m),

OP te.mo - the volume of consumption of thermal energy in local governments and municipal institutions, Gcal;

P mo - the area of ​​placement of local governments and municipal institutions, sq. m.

3.2.3. Specific consumption of cold water for the supply of local governments and municipal institutions (per 1 person) ( At hvs.mo) is determined by the formula:

At hvs.mo = OP hvs.mo / To mo (cubic m / person),

OP hvs.mo - the volume of consumption of cold water in local governments and municipal institutions, cub. m;

To

3.2.4. Specific consumption of hot water for the supply of local governments and municipal institutions (per 1 person) ( At gvs.mo) is determined by the formula:

At hot water = OP gvs.mo / To mo (cubic m / person),

OP hvs.mo - the volume of hot water consumption in local governments and municipal institutions, cub. m;

To mo - the number of employees of local governments and municipal institutions, people.

3.2.5. Specific consumption of natural gas for the supply of local governments and municipal institutions (per 1 person) ( At gas.mo) is determined by the formula:

At gas.mo = OP gas.mo / To mo (cubic m / person),

OP gas.mo - the volume of natural gas consumption in local governments and municipal institutions, cub. m;

To mo - the number of employees of local governments and municipal institutions, people.

3.2.6. The ratio of saving energy resources and water in value terms, the achievement of which is planned as a result of the implementation of energy service agreements (contracts) concluded by local governments and municipal institutions, to the total amount of financing municipal program (O economy mo) is determined by the formula:

O economy mo = PLAN economy mo / MP ba) ∙ 100 (%),

PLAN econom.mo - planned savings of energy resources and water in value terms as a result of the implementation of energy service agreements (contracts) concluded by local governments and municipal institutions, thousand rubles;

MP ba - the amount of budget allocations provided in the local budget for the implementation of the municipal program in the field of energy conservation and energy efficiency in the reporting year, thousand rubles.

3.3. Target indicators in the field of energy saving and energy efficiency improvement in the housing stock are calculated as follows:

3.3.1. Specific consumption of thermal energy in apartment buildings (per 1 sq. meter of total area) ( At mo.te.mkd) is determined by the formula:

At mo.te.mcd = OP mo.te.mcd / P mo.mkd (Gcal / sq. m),

OP mo.te.mkd - the volume of consumption (use) of thermal energy in apartment buildings located on the territory of the municipality, Gcal;

P

3.3.2. Specific consumption of cold water in apartment buildings (per 1 inhabitant) ( At mo.hvs.mkd) is determined by the formula:

At mo.hvs.mcd = OP mo.hvs.mcd / To mo.mkd (cub. m / person),

OP mo.hvs.mkd - the volume of consumption (use) of cold water in apartment buildings located on the territory of the municipality, cub. m;

To mo.mkd - the number of residents living in apartment buildings located on the territory of the municipality, people.

3.3.3. Specific consumption of hot water in apartment buildings (per 1 inhabitant) ( At mo.gvs.mkd) is determined by the formula:

At mo.gws.mkd = OP mo.gvs.mkd / To mo.mkd (cub. m / person),

OP mo.gvs.mkd - the volume of consumption (use) of hot water in apartment buildings located on the territory of the municipality, cub. m;

To mo.mkd - the number of residents living in apartment buildings located on the territory of the municipality, people.

3.3.4. Specific consumption of electrical energy in apartment buildings (per 1 square meter of total area) ( At mo.ee.mkd) is determined by the formula:

At mo.ee.mcd = OP mo.ee.mkd / P mo.mcd (kW∙h/sq.m),

OP mo.ee.mkd - the volume of consumption (use) of electrical energy in apartment buildings located on the territory of the municipality, kWh.

P mo.mkd - the area of ​​apartment buildings on the territory of the municipality, sq. m.

3.3.5. Specific consumption of natural gas in apartment buildings with individual gas heating systems (per 1 square meter of total area) ( At mo.gas.account.mkd) is determined by the formula:

At mo.gas.metering.mcd = OP mo.gas.metering.mkd / P mo.gas.metering.mkd (thousand cubic meters/sq.m),

OP mo.gas.account.mkd - the volume of consumption (use) of natural gas in apartment buildings with individual gas heating systems located on the territory of the municipality, thousand cubic meters. m;

P mo.gaz.uchet.mkd - the area of ​​apartment buildings with individual gas heating systems on the territory of the municipality, sq. m.

3.3.6. Specific consumption of natural gas in apartment buildings with other heat supply systems (per 1 inhabitant) ( At mo.gas.mkd) is determined by the formula:

At mo.gas.mcd = OP mo.gas.mcd / To mo.gas.mkd (thousand cubic meters / person),

OP mo.gaz.mkd - the volume of natural gas consumed (used) in apartment buildings with other heat supply systems located on the territory of the municipality, thousand cubic meters. m;

To mo.gaz.mkd - the number of residents living in apartment buildings with other heat supply systems on the territory of the municipality, people.

3.3.7. Specific total consumption of energy resources in apartment buildings ( At mo.sum.mcd) is determined by the formula:

At mo.sum.mcd = OP mo.sum.mcd / P mo.mkd (tce / sq. m),

OP mo.summ.mkd - the total volume of consumption (use) of energy resources in apartment buildings located on the territory of the municipality, t c.u. t.;

P mo.mkd - the area of ​​apartment buildings on the territory of the municipality, sq. m.

3.4. Target indicators in the field of energy saving and energy efficiency improvement in utility infrastructure systems are calculated as follows:

3.4.1. Specific fuel consumption for the generation of thermal energy at thermal power plants ( At mo.tes.te) is determined by the formula:

At mo.tes.te = OP mo.tes.te / OV mo.tes.te (tce/million Gcal),

OP mo.tes.te - the volume of fuel consumption for the generation of thermal energy by thermal power plants in the territory of the municipality, t c.u. t.;

OV mo.tes.te - the volume of thermal energy generation by thermal power plants on the territory of the municipality, million Gcal.

3.4.2. Specific fuel consumption for heat generation at boiler houses ( At mo.k.te) is determined by the formula:

At mo.k.te = OP mo.k.te / OV mo.k.te (toe/million Gcal),

OP mo.k.te - the volume of fuel consumption for the production of thermal energy by boiler houses in the territory of the municipality, tce. t.;

OV mo.k.te - the volume of heat energy production by boiler houses in the territory of the municipality, Gcal.

3.4.3. Specific consumption of electrical energy used in the transfer of thermal energy in heat supply systems ( At mo.ee.transmission te), is determined by the formula:

At mo.ee.transmission = OP mo.ee. transmission te / FROM mo.tn (kW ∙ h / m3),

OP mo.ee.transmission te - the volume of consumption of electrical energy for the transmission of thermal energy in heat supply systems on the territory of the municipality, thousand kWh;

FROM m.tn - the volume of transportation of the heat carrier in the heat supply system on the territory of the municipality, thousand cubic meters. m.

3.4.4. The share of thermal energy losses during its transmission in the total volume of transferred thermal energy ( D mo.te.losses) is determined by the formula:

D mo.te.loss = ( O mo.te.loss / OP mo.te.total) ∙ 100 (%),

O mo.te.losses - the volume of losses of thermal energy during its transmission on the territory of the municipality, Gcal;

OP mo.te.total - the total volume of transmitted thermal energy on the territory of the municipality, Gcal.

3.4.5. The share of water losses during its transmission in the total volume of water transferred ( D mo.vs.losses) is determined by the formula:

D mo.vs.losses = ( OP mo.vs.transmission / ( OP mo.dw.common + OP mo.hvs.total + OP mo.vs.transmission)) ∙ 100 (%),

OP

OP

OP mo.hvs.total - the total volume of consumption (use) in the territory of the municipal formation of cold water, thousand cubic meters. m.

3.4.6. Specific consumption of electrical energy used for transmission (transportation) of water in water supply systems (per 1 cubic meter) ( At mo.ee.transmission.sun) is determined by the formula:

At mo.ee.transmission.sun = ( OP mo.ee.transmission.sun / ( OP mo.dw.common + OP mo.hvs.total + OP power transmission)) (thousand kW∙h/thousand cubic meters),

OP mo.ee.transmission.vs - the volume of consumption of electrical energy for the transmission of water in water supply systems on the territory of the municipality, thousand kWh;

OP mo.vs.transfer - the volume of water losses during its transmission on the territory of the municipality, thousand cubic meters. m;

OP mo.gvs.total - the total volume of consumption (use) in the territory of the municipality of hot water, thousand cubic meters. m;

OP mo.hvs.total - the total volume of consumption (use) in the territory of the municipal formation of cold water, thousand cubic meters. m.

3.4.7. Specific consumption of electrical energy used in wastewater systems (per 1 cubic meter) ( At mo.ee.water disposal), is determined by the formula:

At mo.ee drainage = OP mo.ee. O mo.vs.water disposal (thousand kWh / m3),

OP mo.ee.water disposal - the volume of consumption of electrical energy in wastewater systems on the territory of the municipality, thousand kWh;

O m.vs.vodootvedenie - the total volume of water diverted on the territory of the municipality, cub. m.

3.4.8. Specific consumption of electrical energy in street lighting systems (per 1 square meter of illuminated area with an illumination level corresponding to established standards ( At mo.ee. lighting) is determined by the formula:

At mo.ee. lighting = OP mo.ee. lighting / P mo.lighting (kW∙h/sq.m),

OP mo.ee.lighting - the volume of consumption of electrical energy in street lighting systems on the territory of the municipality, kWh;

P mo.sveshchenie - the total area of ​​street lighting on the territory of the municipality at the end of the year, sq. m.