There are the following types of resources in management:
- 1. Material (finance, energy, real estate, etc.).
- 2. Human (intelligence, physical strength, creativity).
- 3. Information.
- 4. Time.
- 5. Management space.
Success depends on personal qualities and the ability to analyze the situation, find solutions, as well as on the strong-willed qualities and strength of the individual. Perseverance, courage and responsibility go a long way towards achieving outstanding results in business and career.
According to the American model, the main components of success are:
- - competence of the leader;
- - the ability to mentally tune in to the perception and thinking of a partner;
- - trust, as a transition from authoritarian and consultative approaches to full delegation of authority.
The European model also defines three necessary conditions for effective management:
- - a positive attitude of the leader (trust in subordinates and interest in business as a setting for success);
- - correctly chosen tone (communication conditions);
- - the choice of the correct frequency of influence, since for successful motivation it is necessary to have the optimal frequency of influence on long-term (more than two days) memory in the associative state of a person, when he is most disposed to feel, desire, form impressions. (1, p. 57)
According to Russian scientists, the authors of the book "Management and self-management in the system of market relations", the success of a manager's activity is largely related to the processes of self-realization of this potential resource, i.e. with self-management. How this model is implemented in practice, students will learn from a number of disciplines: "Management", "Business Communication", "Effective Management", as well as other disciplines, which will gradually form ideas about those external and internal opportunities that a manager can use if he will have skills in self-management, business ethics and business conduct. The combination of business, professional and personal characteristics, formed both in the learning process and in the process of work, allows us to present them in the form of a professional and personal model of a manager, which reveals the stages of formation and stages of using all the qualities of a leader.
As objective external resources that can be used as a management resource, one should first of all name the well-establishedness and quality of information, the progressiveness of the organizational structure of the enterprise and the applied management methods. The progressiveness of management methods, in turn, comes from the practical use of modern psychotechnologies based on humanistic psychology and personality-oriented pedagogy, as well as the use of management information technologies, modern channels and methods of communication and control, personal computers, local and international information systems. (3, p. 69)
Thus, modern management has much greater and qualitatively different opportunities and resources for the effective management of complex relationships in conditions of significant uncertainty, which is characteristic of the transition period of the economy. The methods of social management that were in service with the former leaders (administrative influence, incentives, social orientation, etc.) did not have the ability to effectively take into account rapidly changing situations and the human factor, and therefore are not effective enough when applied today, especially for new organizational structures.
Peter Drucker, one of the prominent management theorists, singled out 7 categories of management effectiveness, which can also be considered as constituent elements of management resource:
- 1. efficiency;
- 2. performance;
- 3. profitability;
- 4. product quality;
- 5. innovation;
- 6. quality of life of workers;
- 7. profitability.
For a clearer understanding of the essence of the management resource, it is necessary to compare these two series of categories of management effectiveness and determine from which two main positions the effectiveness criteria are described.
State information resources are resources that, as an element of property, are owned by the state.
State resources are divided into the following groups:
federal resources;
information resources that are jointly administered by the Russian Federation and the constituent entities of the Russian Federation;
information resources of subjects of the Russian Federation.
State information resources ensure the fulfillment of the tasks of state administration; ensuring the rights and security of citizens; support for the socio-economic development of the country, the development of culture, science, education, etc. (7, p. 51)
State information resources can be divided into two groups:
- 1) information resources designed to solve the problems of a specific management body of a certain link;
- 2) information resources focused on an external user.
The resources of the second group are formed by information and analytical structures. If they have a common methodological guidance, similar tasks solved on the basis of unified regulatory documents, then they can be called state information systems.
Consumed material resources in industrial enterprises can be divided into basic materials and auxiliary. The main ones are raw materials that have not undergone primary processing. Raw materials that have gone through a small degree of processing, and pre-assembled parts that make up a significant part of the final product, are classified as semi-finished products. Their purchase does not differ from the purchase of conventional raw materials and materials.
Material resources can also be supplied to the enterprise with a warehouse form of supply, which is distinguished by a greater frequency of deliveries of the required batches of materials. The warehouse form contributes to a relative reduction in inventories and ensures the completeness of deliveries. However, this form of supply is characterized by additional costs associated with the implementation of warehouse operations for loading, unloading and storing materials. (4, p. 147)
Logistics covers all types of activities for the movement of material resources in time and space. Logistics functions are implemented at all stages of production and movement of material resources. Therefore, they share the logistics of production, supply and marketing. The logistics of supply and marketing does not cover the issues of intra-production movement of materials, but to a large extent the movement of material resources outside the enterprise. Therefore, the functions of logistics are closely intertwined with other functions to ensure the movement of material flows. Logistics performs a complex function and is an independent area that covers the problems of the physical movement of material resources in time and space at all stages of the enterprise.
Personnel management is recognized as one of the most important areas of the life of an enterprise, capable of multiplying its efficiency, and the very concept of "personnel management" considers quite widely the interests, behavior and activities of employees in order to maximize their development. Methodologically, this is the sphere of personnel management and social development of the team. Personnel management of an organization is a purposeful activity of the management team of an organization, managers and specialists of departments of the personnel management system, including the development of the concept and strategy of personnel policy, principles and methods of personnel management of the organization.
Personnel management consists in forming a personnel management system, planning personnel work, developing an operational plan for working with personnel, conducting personnel marketing; determining the human resources potential and the needs of the organization in personnel.
The personnel management system, being an indispensable component of the management and development of any organization, determines the success of its development. Being one of the most important components of managerial activity, personnel management is usually based on the idea of a person's place in an organization. (4, p. 207)
Moscow Automobile and Road Institute
(State Technical University)
Department of Management and Logistics
Coursework in the discipline "Management"
Topic: "Resource management"
(settlement and explanatory note)
Option No. 390(13)
Completed by: group student
Molchanov D.N.
MOSCOW 2003
Section I. Using a single-product model of resource management with variable demand.
Theoretical part.
Basic information from the theoretical course.
In the resource management models considered earlier, the demand for resources (goods, products, etc.) was assumed to be constant throughout the entire operation cycle (planning period). batches of resources with their subsequent delivery to the central warehouse, from which small wholesale deliveries are made to the relevant consumers. However, along with the above, situations arise when the demand for resources differs significantly from the constant one, i.e. in fact, resource consumption occurs unevenly over time, with varying intensity. The use of models with constant demand in such cases will inevitably lead to failures in the distribution process. Moreover, in some situations, failures will occur due to the lack of the necessary resource in the required quantity, and in others - due to excessive reserves. As a result, the functioning of such organizational and economic systems will be associated with increased distribution costs, which is equivalent to the loss of a certain amount of profit and, as a result, a slowdown in development. To eliminate these losses, the procurement and supply process must be carried out within the framework of a resource management model with a variable intensity of demand. This model assumes that the assessment of storage costs is carried out according to the maximum level of stock in time for the period T, and the intensity of demand (consumption) is given by a continuous deterministic function of time
, determined on the interval Т=(t 0 ,t n) Estimation of storage costs by the maximum level of stock of the resource during the period Т reflects a situation quite typical for practice, when a fixed area (volume) is allocated in the warehouse for storage of resources according to a certain nomenclature assigned to resources of this type. After establishing the size of this area in a given period, the costs of storing this type of resources are constant, independent of their actual level, which at some points may be less than the size of the allocated area. The problem of optimal resource management within the framework of this model is reduced to the following. It is required to determine the volumes, quantity and moments of supply of batches of resources in such a way that, subject to the satisfaction of the total demand given by the demand function in the volume of the total need Q t, the minimum total costs for storage and replenishment of the stock of resources are achieved. In mathematical terms, this problem can be formulated as follows (1)given that
where n is the number of supplies, S is the unit cost of supply, C T is the unit cost of storing resources in the warehouse, V i (t i-1) is the volume of supply, t is the time of supply. Moreover, the record V 1 (t 0) means that the first supply of volume V 1 is carried out at the beginning of the interval T, i.e. at time t 0 , and V 2 (t 1) means that the second supply of size V 2 is carried out at the next time t 1, and so on. Since the next delivery is carried out at the moment when the stock level drops to zero, then the relation takes place
, (2)
It makes sense to consider only the case when the supply volumes are equal, since the optimal control strategy lies only in this area. Therefore, the expression will take place
Then the objective function (1) can be simplified and presented in the following form
(3)By differentiating and equating the resulting expression to zero, we can obtain the following formula for determining the optimal number of deliveries
(4)
Taking into account the natural requirements of the integer value of n opt, one should check the inequality
(5) where is the integer part of the value n optIf the inequality is satisfied, then the value is taken as the optimal number of deliveries
. If the inequality has the opposite meaning, then the value
. Based on a certain optimal number of supplies, the optimal size of the supply is determined, equal to (6) To determine the optimal delivery times
expression (2) is used. The calculation process is iterative and is organized as follows. At the first step, the value of t 1opt is calculated from the relation 
At the second step, based on a certain value of t 1opt, the value of t 2opt is calculated using the relation
Thus, in each i-th step of this iterative procedure, based on information about the previous delivery moment t i -1, the optimal i-th delivery moment t i opt is calculated using the expression
Practical part
Option number 13
Initial data:
The total need for some kind of resource for the interval T is determined by the formula
PC.Specific storage costs C T =0.4 c.u., and the cost of one delivery S=170 c.u. Let us determine all the parameters of the optimal procurement and supply management strategy in this case and the minimum of the total distribution costs. Since the intensity of demand in this case is variable, then these parameters will be determined within the framework of the considered model of resource management with variable demand. Therefore, we determine the optimal number of deliveries
Course work
in the discipline "Information technologies of management"
on the topic: Enterprise Resource Management System
Introduction
Enterprise resource management systems: concept, essence, classification
1 Enterprise management systems and their classification
2 Characteristics and composition of ERP systems
3 Main differences between MRP and ERP systems
Features and experience of implementing enterprise resource management systems
2.1 Implementation of enterprise resource management systems
2 Problems that arise when implementing enterprise resource management systems
3 Experience in the implementation of enterprise resource management systems by Russian companies
Conclusion
List of sources used
Introduction
Enterprise resource management systems are a set of hardware and software designed to manage enterprise resources.
Resource management systems are a set of software, technical, informational, linguistic, organizational and technological tools and actions of qualified personnel, designed to solve the problems of planning and managing the organization's resource base.
In modern conditions, the effective management of enterprise resources is a valuable process of managing the organization as a whole. Consequently, increasing the efficiency of management activities of enterprise resources on the basis of resource management systems becomes one of the directions for improving the activities of the enterprise as a whole.
The implementation of enterprise resource management systems, like any major transformation in an enterprise, is a complex and often painful process.
One of the important enterprise resource management systems is ERP - systems capable of automating almost all areas of activity of a modern medium-sized industrial enterprise. This includes order processing, forecasting and management of stocks, purchases and sales, production processes, planning of requirements for raw materials and materials, dispatching, as well as accounting, financial management, projects, personnel, quality, interaction with PDM and automated process control systems, as well as with bar coding systems.
Nevertheless, some of the problems that arise during the implementation of the system are well studied, formalized and have effective solution methodologies.
The purpose of the course work to consider the concept, types and features of enterprise resource management systems.
Objectives of the course work:
Consider the concept of enterprise resource management systems and their classification;
to study the evaluation of the effectiveness of the implementation of enterprise resource management systems;
Consider the experience of implementing resource management systems in enterprises.
The information base for writing a term paper was textbooks on management information technologies, automated information systems, resource management systems, Internet resources.
1. Enterprise resource management systems: concept, essence,
classification
1.1 Enterprise management systems and their classification
Enterprise resource management systems are divided into the following large groups:
packaged products that implement a small number of enterprise business processes. Examples of such systems are accounting, warehouse, trading systems (1C, Infin);
middle class systems cover a large number of functions. Basically, these are systems that allow you to keep records of the company's activities in many areas: finance, logistics, personnel, sales. They need tuning, and examples of such systems are Aichi, Galaxy;
top-level systems are distinguished by a high level of detail of the economic activity of the enterprise. Modern versions of such systems provide planning and management of all resources of the organization. When such systems are implemented, existing business processes are modeled and system parameters are adjusted to business requirements. The leaders of this class of products are R/3, Baan IV, Oracle Application.
Recently in Russia there has been a steady interest in computer integrated systems that can provide effective enterprise management. ERP, MRP, MRPII, etc. are being discussed more and more often.
When the first computers appeared in commercial organizations in the late 1940s and early 1950s, it almost never occurred to anyone to distribute data processing between different machines. Users were also pleased that the machines saved them from tedious manual processing of information. As computing technology advanced, it became possible to perform a number of different tasks on one or more computers and transfer data from one application to another, which seemed like a giant step forward.
The appearance in the early 80s of personal computers made it possible to automate accounting and data processing even for small companies that do not have highly qualified managerial and technical personnel. For this category of software consumers, applications of a new, commercial type have been created, integrating several different functions and allowing several parts of the application to manipulate data entered once.
By the end of the 1980s, the idea of creating a single data model within the whole enterprise was of interest to a number of international industrial companies that were looking for a way to simplify the management of production processes. The first step in this direction was the development of the MRP (Materials Resource Planning) concept, which considered the planning of materials for production. During the development of the MRP concept by American management specialists, it was noticed that there are two types of materials: with dependent demand (it takes fifty wheels to produce ten cars - no more and no less, and at the same time by a certain date) and with independent demand (a typical situation with stocks for trade enterprises).
The main goal of the MRP concept was to minimize the costs associated with inventory (including at various production sites). This concept is based on the concept of BOM (Bill Of Material - product specification, responsibility for which lies with the design department), which reflects the dependence of demand for raw materials, semi-finished products and other products on the plan for the production of finished products. At the same time, time plays a very important role, to take into account which it is necessary to have a clear idea of the technological chain of production, that is, to know what the sequence and duration of operations are. Based on the production plan, BOM and the technological chain, the calculation of the need for materials by specific dates is carried out.
However, the MRP concept has a serious drawback. The fact is that when calculating within the framework of this concept, the need for materials does not take into account either the available production facilities, or their load, or the cost of labor. This shortcoming was corrected in the concept of MRP II (Manufacturing Resource Planning - planning of production resources). MRP II allowed to take into account and plan all the production resources of the enterprise - raw materials, materials, equipment, personnel, etc.
As the concept of MRP II developed, the ability to account for the remaining costs of the enterprise was gradually added to it. This is how the ERP (Enterprise Resource Planning) concept, sometimes also called Enterprise-wide Resource Planning, was born. ERP is based on the principle of creating a single data warehouse (repository) containing all business information accumulated by the organization in the course of doing business, in particular financial information, data related to production, personnel management, and any other data. Having a repository eliminates the need to transfer data from application to application. In addition, any part of the information held by the organization becomes simultaneously available to all employees with the appropriate authority.
The concept of ERP was widely used because resource planning allowed to reduce the time of production, reduce the level of inventory, and improve customer feedback while reducing the administrative apparatus. The ERP standard made it possible to combine all the resources of the enterprise and improve the efficiency of their management.
Currently, almost all modern Western production management systems are based on the ERP concept and meet its recommendations. These recommendations are developed by APICS, an American public organization that brings together manufacturers, production management consultants, and software developers. Unfortunately, most modern Russian production management systems do not even meet the requirements of MRP, not to mention other, more complex concepts.
Note that at the moment, the domestic consumer of the ERP standard system is scared away by its supposedly excessive functionality and high cost.
As an example, as a rule, the most notable representatives of this class are given - the products of SAP, Baan and Oracle. In fact, the expensive software products of these corporations are difficult to implement in Russian enterprises, and mainly because we do not have enough implementation specialists. More importantly, these systems require a serious reorganization of management from the customer.
Advantage and at the same time disadvantage of ERP-systems of this level is their versatility. There are reference models for any type of production process, and the number of workstations is determined solely by the financial capabilities of the customer. However, these possibilities must also be solid: a project using such a system cannot cost less than 500 thousand dollars, and most often its cost reaches several million dollars. In fact, these systems are optimal for business areas no less large-scale than the business of the developers themselves.
For mid-level companies (or those with a not too diversified business), other ERP class systems are more suitable.
1.2 Characteristics and composition of ERP systems
In the early 1990s analytical company Gartner Group has introduced a new concept. Systems of the MRPII class in integration with the financial planning module (Finance Requirements Planning - FRP) are called enterprise resource planning systems (Enterprise Resource Planning - ERP). The term "Enterprise-wide Resource Planning" is also sometimes encountered.
ERP systems are based on the principle of creating a single data warehouse (repository) containing all corporate business information: planning and financial information, production data, personnel data, etc. Having a single corporate repository eliminates the need to transfer data from one system to another (for example, from the production system to the financial or personnel), and also ensures the simultaneous availability of information for any number of employees of the enterprise with the appropriate authority. The purpose of ERP systems is not only to improve the management of the enterprise's production activities, but also to reduce the costs and efforts to support its internal information flows.
There are many definitions of ERP systems. One of them, the most common, is the following: a system is a set of integrated applications that allow you to create an integrated information environment (IIS) to automate the planning, accounting, control and analysis of all the main business operations of an enterprise. ERP-systems are the basis of IIS of an enterprise.
According to the original definition of the American Production and Inventory Control Society (APICS): “ERP is a method for effectively planning and controlling all resources needed to receive, fulfill, ship and record customer orders in a manufacturing, distribution or service company.
In the latest edition of APICS: "ERP is an approach for organizing, defining and standardizing the business processes necessary to enable an enterprise to use internal knowledge to seek external advantage." (Enterprise Resource Planning - Enterprise Resource Management) is a methodology for the effective planning and management of all enterprise resources that are necessary for sales, production, procurement and accounting in the execution of customer orders in the areas of production, distribution and service provision. The information system operating within the framework of this methodology is called the ERPERP class system. The system integrates all departments and functions of the company into a single computer system that serves the specific needs of individual departments. With the help of the system, automation and optimization of procedures that form business processes (acceptance, planning and execution of orders; interaction with existing and potential customers; financial reporting, etc.) of the enterprise takes place.
After the introduction of the ERP system, the company significantly reduces the amount of paper workflow, increases the transparency of all processes, information becomes more accessible and convenient for work. In addition to automating business processes, the introduction of an ERP system increases the mutual responsibility to each other of all functional divisions of the company, and helps to increase the discipline of the organization's employees. For management and top managers, the ERP system provides tools for operating with interrelated indicators and for strategic management of the company as a whole. systems are designed to manage all the financial and economic activities of the enterprise. They are used to promptly provide the management of the enterprise with the information necessary for making managerial decisions, as well as to create an infrastructure for electronic data exchange between the enterprise and suppliers and consumers. ERP-systems allow you to use one integrated program instead of several disparate ones. A single system can manage processing, logistics, distribution, inventory, shipping, invoicing and accounting.
The information access control system implemented in ERP is designed (in combination with other enterprise information security measures) to counteract both external threats (for example, industrial espionage) and internal ones (for example, data theft). Implemented in conjunction with quality control and customer relationship support systems, ERP systems are aimed at maximizing the satisfaction of companies' needs for business management tools.
In typified ERP systems, the following main functional blocks are implemented:
Sales and production planning. The result of the action of the block is the development of a plan for the production of the main types of products.
Demand management. The block is designed to forecast future demand for products, determine the volume of orders that can be offered to the client at a particular point in time, determine the demand of distributors, demand within the enterprise, etc.
Advanced capacity planning. Used to specify production plans and determine the degree of their feasibility.
The main production plan (production schedule). Products are determined in final units (products) with the terms of manufacture and quantity.
Material requirements planning. The types of material resources (prefabricated assemblies, finished units, purchased products, raw materials, semi-finished products, etc.) and the specific timing of their delivery to fulfill the plan are determined.
Product specification. Determines the composition of the final product, the material resources necessary for its manufacture, etc. In fact, the specification is the link between the main production plan and the material requirements plan.
Planning for capacity requirements. At this stage of planning, production capacities are determined in more detail than at previous levels.
Routing / work centers. With the help of this block, both the production capacities of various levels and the routes in accordance with which products are produced are specified.
Checking and adjusting workshop plans for capacities.
Purchasing, inventory, sales management.
Financial management (maintenance of the General Ledger, settlements with debtors and creditors, accounting for fixed assets, cash management, planning of financial activities, etc.).
Cost management (accounting for all costs of the enterprise and costing of finished products or services).
Project/program management.
In addition, for ERP systems, it is practically mandatory to have the possibility of electronic data exchange with other applications, as well as modeling a number of situations related primarily to planning and forecasting.
In accordance with modern requirements, an ERP system should, in addition to the core that implements the MRPII standard (or its equivalent for continuous production), include the following modules:
supply chain management (Distribution Resource Planning - DRP);
advanced planning and production scheduling (Advanced Planning and Scheduling - APS);
customer relationship management (Customer Relation Management - CRM, - previously called the sales automation module - Sales Force Automation - SFA);
e-commerce (Electronic Commerce - EU);
product data management (Product Data Management - PDM);
Business Intelligence add-ons, including solutions based on OLAP (On-Line Analytical Processing) and DSS (Decision Support Systems) technologies;
standalone module responsible for system configuration (Standalone Configuration Engine - SCE);
final (detailed) resource planning FRP (Finite Resource Planning).
On fig. 1, for example, shows the composition of the BAAN IV ERP system, and in fig. 2 - shows an example of the relationship of functional blocks of the ERP system.
Figure 1 - The structure of the BAAN IV ERP system
Figure 2 - An example of the relationship of functional blocks of the ERP system
1.3 Main differences between MRP and ERP systems
The basis of the ERP system is the core, implemented on the basis of the MRPII standard. However, the ERP system is not a simple extension of the MRP system. MRP was built and developed as a closed system serving purely internal needs of the enterprise. ERP has access to the external environment and is designed to solve the problems of integrated enterprise management.
Main functions of ERP systems:
maintenance of design and technological specifications that determine the composition of manufactured products, as well as material resources and operations necessary for its manufacture;
formation of sales and production plans;
planning the needs for materials and components, terms and volumes of deliveries to fulfill the production plan;
inventory and procurement management: maintaining contracts, implementing centralized purchases, ensuring accounting and optimization of warehouse and workshop stocks;
capacity planning: from the strategy of the entire enterprise to plans for the use of individual machines and equipment;
operational financial management, including drawing up a financial plan and monitoring its implementation, financial and management accounting;
project management, including planning the stages and resources required for their implementation.
The main differences between the systems are as follows. supports various types of industries (assembly, manufacturing, etc.) and types of activities of enterprises and organizations (for example, systems can be installed not only at industrial enterprises, but also in organizations in the service sector - banks, insurance and trading companies, etc.). supports resource planning in various areas of the enterprise (and not just production). the systems are focused on the management of a distributed enterprise (reflecting the interaction of production, suppliers, partners and consumers) within the framework of IIS. Such an enterprise can be autonomous companies that are part of a corporation or concern, a geographically distributed, temporary association of enterprises working on joint projects, etc.
In ERP systems, more attention is paid to financial subsystems.
ERP adds mechanisms for managing multinational corporations, including support for multiple time zones, languages, currencies, accounting and reporting systems. has increased requirements for infrastructure (Internet / Intranet), scalability (up to several thousand users), flexibility, reliability and performance of software and various platforms.
The requirements for the integration of ERP systems with applications already used by the enterprise (CAD / CAM / CAE / PDM systems, process control systems, document management systems, billing systems, etc.), as well as with new applications (for example, e-business) have been increased. At the same time, it is on the basis of the ERP system that all applications used in the enterprise are integrated.
In ERP, more attention is paid to decision support software and data warehouse integration (sometimes included in the system as a new module).
A number of ERP systems have developed advanced customization (configuration) tools, integration with other applications and adaptation (including those used dynamically during the operation of systems).
2. Features and experience of implementing resource management systems
enterprises
2.1 Implementation of enterprise resource management systems
When implementing enterprise resource management systems, in most cases there is active resistance from field employees, which is a serious obstacle for consultants and is quite capable of disrupting or significantly delaying the implementation project. This is caused by several human factors: the usual fear of innovation, conservatism (for example, a storekeeper who has worked for 30 years with a paper filing cabinet, it is usually psychologically difficult to switch to a computer), fear of losing a job or losing one's indispensability, fear of significantly increasing responsibility for one's actions. The heads of the enterprise, who have decided to automate their business, in such cases should in every possible way assist the responsible group of specialists implementing the enterprise management information system, conduct explanatory work with personnel, and, in addition:
Create a strong sense of inevitability of implementation among employees at all levels;
Give the implementation project manager sufficient authority, since resistance sometimes (often subconsciously, or as a result of unjustified ambitions) arises even at the level of top managers;
Always support all organizational decisions on implementation issues by issuing relevant orders and written instructions.
At some stages of the implementation project, the load on the employees of the enterprise temporarily increases. This is due to the fact that in addition to performing normal work duties, employees need to master new knowledge and technologies. During the trial operation and during the transition to the industrial operation of the system, for some time it is necessary to conduct business, both in the new system, and continue to conduct them in traditional ways (to maintain paper document management and the previously existing systems). In this regard, certain stages of the system implementation project can be delayed under the pretext that employees already have enough urgent work for their intended purpose, and mastering the system is a secondary and distracting activity. In such cases, the head of the enterprise, in addition to conducting explanatory work with employees who evade the development of new technologies, must:
Increase the level of motivation of employees to master the system in the form of rewards and thanks;
Take organizational measures to reduce the period of parallel conduct of business.
The implementation of most large enterprise resource management systems is carried out according to the following technology: a small (3-6 people) working group is formed at the enterprise, which undergoes the most complete training in working with the system, then this group is responsible for a significant part of the work on implementing the system and its further support. The use of such technology is due to two factors: firstly, the fact that the enterprise is usually interested in having specialists at hand who can quickly solve most of the work issues when setting up and operating the system, and secondly, training their employees and their use is always significantly cheaper than outsourcing. Thus, the formation of a strong working group is the key to the successful implementation of the implementation project.
A particularly important issue is the choice of the leader of such a group and the administrator of the system. The manager, in addition to knowledge of basic computer technologies, must have deep knowledge in the field of business and management.
The main rules for organizing a working group are the following principles:
specialists of the working group must be appointed taking into account the following requirements: knowledge of modern computer technologies (and the desire to master them in the future), communication skills, responsibility, discipline;
with special responsibility, one should approach the selection and appointment of a system administrator, since almost all corporate information will be available to him;
the possible dismissal of specialists from the implementation group during the project can have an extremely negative impact on its results. Therefore, team members should be selected from dedicated and reliable staff and a system should be developed to support this commitment throughout the project;
after determining the employees included in the implementation group, the project manager must clearly describe the range of tasks solved by each of them, the forms of plans and reports, as well as the length of the reporting period. In the best case, the reporting period should be one day.
First of all, we note just the fact that the introduction of RMS usually leads to serious consequences for the entire structure of the company's management. Therefore, it is impossible to evaluate the effectiveness of the system implementation without assessing the effectiveness of changing the company's work.
Thus, classical ERP-systems, in contrast to the so-called "boxed" software, belong to the category of "heavy" software products that require quite a long setup in order to start using them.
The choice of an ERP system, the acquisition and implementation, as a rule, require careful planning as part of a long-term project involving a partner company - a supplier or consultant.
Since ERP systems are built on a modular basis, the customer often (at least at the early stage of such projects) does not purchase a full range of modules, but a limited set of them. During the implementation, the project team, as a rule, adjusts the delivered modules within several months.
2.2 Problems arising in the implementation of management systems
enterprise resources
The growing interest in enterprise resource management systems (RMS), very conflicting information about the results of their implementation, as well as the August crisis, which reduced the dollar equivalent of income to a critical level, significantly increased interest in evaluating the effectiveness of using such systems, as, it would seem, the main criterion for their utility. Given the high cost of an implementation project even for Russian products (usually from hundreds of thousands of dollars to a million or more), this interest is quite understandable.
What is the cost of a typical implementation project?
First of all, this is the cost of the software product itself for implementation (RMS software), which is usually calculated as (the cost of a license for a workplace) x (number of workplaces), there is also a “server license” option, in this case: (q- in the servers on which the product will work) x (the cost of a server license).
The second mandatory component of the cost is the price of the DBMS software on the basis of which the control system operates.
And finally, the last and often the most significant component is the cost of implementation. The most easily calculated and convenient for the buyer is the “turnkey implementation” option, but more common is the payment option by the hour and by work, the list of which is determined as needed or in advance, based on some standard implementation plan. From the practice of working on the Russian market, it is possible to estimate the cost of implementing any RMS software at least as much as the cost of all the above software components (the cost of which is taken as 1), that is, 1:1. The final cost is usually higher and reaches the level of 1:3-5.
Such a project is very long and expensive, and most importantly, extremely subjective. In terms of duration and cost, it is comparable, if not exceeding, the implementation project itself. Typical parameters for the duration of such a project are 6-9-12 months according to the Western press, and in Russian practice even more, moreover, the assessment of the implementation results is a very shaky thing. Again, very highly qualified IS and business process management specialists are required to assess the possible consequences of implementation, so it is almost impossible to carry out such a project “on our own”. As is also well known, the implementation project does not always lead to a positive result, and it is certainly difficult to unambiguously predict and evaluate the results of the implementation before its full completion.
Therefore, the cost of evaluating the effectiveness of implementation by conducting a detailed analysis of the consequences of reengineering in the implementation of IS is, for the most part, an unproductive expenditure of funds.
Thus, it is possible to single out the main problems and tasks that require special attention in the implementation of RMS (resource management systems): lack of setting a management task at the enterprise; the need for partial or complete reorganization of the enterprise structure; the need to change business technology in various aspects; resistance of employees of the enterprise; temporary increase in the load on employees during the implementation of an enterprise management information system; the need to form a qualified group for the implementation and maintenance of the system, the choice of a strong team leader.
Therefore, the first thing to do in order for the project to implement an enterprise management information system to be successful is to formalize as much as possible all those control loops that you actually plan to automate. In most cases, this will require professional consultants to do this, but in my experience, the cost of consultants simply doesn't compare to the cost of a failed automation project.
Before proceeding with the implementation of a resource management system in an enterprise, it is usually necessary to make a partial reorganization of its structure and business technologies. Therefore, one of the most important stages of the implementation project is a complete and reliable survey of the enterprise in all aspects of its activities.
Based on the conclusion obtained as a result of the survey, the entire further scheme for building a corporate information system is built. The reorganization can be carried out at a number of local points where it is objectively necessary, which will not entail a noticeable decline in the activity of current commercial activities.
An effectively built resource management system cannot but make changes to the existing technology of budgeting and control planning, as well as business process management.
In the presence of an enterprise resource management system, the manager is able to receive up-to-date and reliable information about all sections of the company's activities, without time delays and unnecessary transmission links.
The introduction of an enterprise resource management system introduces significant changes in business process management.
Each document that displays in the information field the course or completion of one or another end-to-end business process is automatically created in the integrated system, based on the primary document that opened the process.
Employees responsible for this business process only control and, if necessary, make changes to the positions of the documents built by the system.
Distrust of company owners in high-tech solutions, as a result - weak support for the project on their part, which makes the implementation of the project difficult to implement.
Departmental resistance to providing sensitive information reduces the effectiveness of the system.
Many problems associated with the functioning of ERP arise due to insufficient investment in staff training, as well as due to the underdevelopment of the policy for entering and maintaining the relevance of data in ERP.
Restrictions:
Small companies cannot afford to invest enough money in ERP and adequately train all employees.
Implementation is quite expensive.
The system may suffer from the "weak link" problem - the effectiveness of the entire system may be compromised by one department or partner.
Compatibility issue with legacy systems.
There is a misconception that sometimes ERP is difficult or impossible to adapt to a company's workflow and its specific business processes. In fact, any implementation of an ERP system is preceded by the stage of describing the company's business processes. In fact, the ERP-system is a virtual projection of the company.
2.3 Experience in implementing enterprise resource management systems
Russian companies
OJSC Novosibirsk Chemical Concentrates Plant (OJSC NCCP) is one of the largest Russian nuclear fuel cycle enterprises producing fuel for power and research reactors, as well as lithium and lithium-based compounds.
The key vector of the company's strategy is to increase efficiency in all areas. JSC NCCP invests in the technical re-equipment of production, improves the corporate governance system.
As part of this, in 2007 a decision was made to implement an ERP system based on the SAP Business Suite platform.
The project to create an information system for enterprise resource management started in 2007.
A team of consultants from Asteros Consulting (Asteros Group), Moscow, together with specialists from JSC NCCP, designed, developed and implemented the SAP system. The resource management system supports the following business processes:
production planning and management
procurement management
Inventory Management
sales management
income and expense management
accounting and tax accounting
During the project, consultants developed and implemented a solution for integrating ERP with existing systems:
payroll
production shop accounting
design and technological preparation of production, the system was also finalized taking into account the specifics of the production of JSC "NCCP". The system provides the functionality necessary to implement industry-specific requirements for accounting for nuclear materials. In addition, the reporting forms necessary for the operational activities of the enterprise have been developed.
Project results.
The new ERP-system based on the SAP platform covers the key business processes of the plant and brings planning, management and accounting of logistics, production and finance to a whole new level. About 250 users work in the ERP system.
To evaluate the effect of the introduction of the new system, at first the enterprise conducted all operations both in SAP and in long-used business applications. And positive changes were evident. The complexity of accounting and entering information has noticeably decreased, these operations are mostly carried out automatically.
The company has achieved the main goal of the project: the company's management has access to reliable and up-to-date information necessary for making informed management decisions.
On May 27, 2007 OJSC Uralkali together with the world's largest software manufacturer Oracle and consulting group Borlas held a master class on the introduction of a modern enterprise management system - Oracle E-Business Suite. Uralkali was one of the first companies in Russia to introduce the system in 2003. Oracle and Borlas consider their project at the Berezniki potash plant to be the most full-scale and successful in the CIS. Therefore, they offered Uralkali to demonstrate their experience to other Russian companies.
Top managers from about 20 major Russian corporations, such as CJSC PhosagroAG, OJSC Bashkir Chemistry, CJSC KuibyshevAzot, Moscow State Unitary Enterprise Mosvodokanal, OJSC Motovilikhinskiye Zavody, gathered for a master class at OJSC Uralkali.
Companies implementing ERP-systems demonstrate their own maturity and readiness for a new stage of growth. The introduction of Oracle in Uralkali is an example of how a company's strategically correct decision to use modern IT tools gives it a great competitive advantage. The company's future plans are related to increasing its presence in the world market and gaining leadership positions. The most important components of the success of the project is the clear definition of its goals and the full support and participation of the management. The purpose of the introduction at the enterprise was to create a single information space in all areas of the enterprise - therefore, the scale of implementation was huge.
Prior to the introduction of Oracle, 158 systems simultaneously existed in the company. "Island" automation led to inconsistencies in systems, differences in calculations. As a result, the business was not transparent, and user support required a lot of effort. Today, Uralkali has 33 specialized systems that are integrated into the Oracle E-Business Suite. Thanks to this, the company has received a unified corporate IT standard, which is followed by world business leaders.
The new enterprise resource management system allowed Uralkali to reach a new level of competitiveness by improving the efficiency of cost management, optimization and transparency of business processes.
The experience of enterprises shows that the stage of choosing an enterprise management system is one of the most important, and the management of the enterprise should be extremely interested in choosing the right solution. Any project in the field of automation should be considered by the enterprise as a strategic investment, which should pay off by improving management processes, increasing production efficiency, reducing costs, and put on a par with the acquisition, for example, of a new production line or the construction of a workshop.
First of all, the management of the enterprise must determine the requirements for the system (in particular, what functional areas and what types of production it should cover, what technical platform to use, what documents to produce), and draw up a document "Requirements for a computer system". This document is intended primarily for the enterprise itself, as it describes all the characteristics of the new system and contains criteria for comparing different enterprise management systems according to predetermined parameters; based on it, an ERP system is selected.
Note, however, that any of these systems is only a means of increasing management efficiency, making correct strategic and tactical decisions based on timely and reliable information provided by this system.
resource management system Russian
Conclusion
Thus, an ERP system (Eng. Enterprise Resource Planning System - Enterprise Resource Planning System) is an integrated IT-based system for managing internal and external enterprise resources (significant physical assets, financial, material and technical and human resources). The purpose of the system is to facilitate the flow of information between all business units (business functions) within the enterprise and information support for communications with other enterprises. Built, as a rule, on a centralized database, the ERP system forms a standardized single information space of the enterprise
Historically, the ERP concept has evolved from the simpler concepts of MRP (Material Requirement Planning) and MRP II (Manufacturing Resource Planning). The software tools used in ERP systems allow for production planning, modeling the flow of orders and evaluating the possibility of their implementation in the services and divisions of the enterprise, linking it with sales.
ERP systems are based on the principle of creating a single data warehouse containing all corporate business information and providing simultaneous access to it by any necessary number of employees of the enterprise, endowed with the appropriate authority.
The use of an ERP system allows you to use one integrated program instead of several disparate ones. A single system can manage processing, logistics, distribution, inventory, shipping, invoicing and accounting.
The information access control system implemented in ERP systems is designed (in combination with other enterprise information security measures) to counteract both external threats (for example, industrial espionage) and internal ones (for example, theft). Implemented in conjunction with a CRM system and a quality control system, ERP systems are aimed at maximizing the needs of companies in business management tools.
If the enterprise does not have resource management systems, then it is necessary to determine the appropriateness of their implementation.
That is, it is necessary to clearly define whether such systems are needed at our enterprise? Oddly enough, but this is one of the most difficult questions that the head of the enterprise must answer. The problem is that, in most cases, managers simply don't know what can be gained from a properly functioning system.
Problems arising in the process of building an enterprise resource management system and methods for solving them are the most common and naturally, each enterprise has its own unique organizational specifics, and when implementing an enterprise resource management information system, various nuances may arise that require additional consideration and search for methods to solve them. That's what professional business consultants are for.
List of sources used
1. Anhimyuk V.L., Oleiko O.F., Mikheev N.N. "Theory of automatic control". - M.: Design PRO, 2002. - 352 p.: ill.
Besekersky V.A., Popov E.P. «Theory of automatic control systems. - 4th ed., revised. and additional - St. Petersburg: Profession, 2003. - 747 p.
Gavrilin Yu.F. et al. Management information technologies: Proc. allowance / South. -Ural. state un- t, Fak. commerce; Yu.F. Gavrilin, A.I. Demchenko, V.M. Katochkov. - Chelyabinsk: Publishing house of SUSU, 2003.
Goodwin G.K., S.F. Grebe, M.E. Saldago "Design of control systems"; per. from English. - M.: BINOM, Knowledge Laboratory, 2004. - 911 p.
Computer science. Textbook, ed. Makarova N.V. M.: Finance statistics, 2003, 768 p., ill.
6. Information technology management: Proc. allowance for universities in economics. Specialties / G.A. Titorenko, I.A. Konoplev, V.V. Braga and others; Ed. G.A. Titorenko; Vseros. in absentia financial and economic in-t. - M.: UNITI-Dana, 2007.
7. Information technology management: Proc. allowance / comp. Yu.M. Cherkasov and others - M.: INFRA-M, 2006.
Mikita R.M., Rogozov R.M., Sviridov A.S., Stukotiy L.N. The concept of building an information model of an enterprise, 2005.
Nauchnye osnovy organizatsii upravleniya i stroitel'stva ACS / Ed. V.L. Broido, V.S. Krylov. - M.: Higher school, 2006.
Ponomareva K.V., Kuzmin L.G. Information support of automated control systems - M.: Higher school, 2002.
Theory of automatic control: Proc. for mechanical engineering. specialist. universities / V.N. Bryukhanov, M.G. Kosov, S.P. Protopopov and others; Ed. Yu.M. Solomentsev. - 3rd ed., erased. - M.: Higher. school; 2003. - 268 p.: ill.
http://ru.wikipedia.org/wiki/ERP
13. http://www.uralkali.com/press_center/news/detail.php?ID=221
14. http://www.asteros.ru/projects/fields/industry/?FIELD_URL=
industry&PAGEN_2=2
http://www.compress.ru/article.aspx?id=11760&iid=458
http://citforum.ru/cfin/articles/sys_upr.shtml
http://www.vestco.ru/tech/erp
18. http://www.frontstep.ru/services/complexERP/ERP/
Economics (business) is the art of satisfying boundless needs
with limited resources
(Peter Lawrence)
Business Model:
Goal - decisions - actions = result / effectiveness.
The goals are embodied in an effective result, subject to entrepreneurial abilities, the right decisions and the right actions based on the skill and art of combining resources to obtain a product, selling it at a profit.
Decisions are made through a strategy and implemented through actions (business processes), based on and on the basis of possible resources. The implementation of decisions requires specialization of knowledge and labor, coordination of efforts, synergy of resources to increase efficiency (income) and efficiency (profit). This is achieved by organizing and managing processes and resources (tactics), as well as the operational management of specific business processes and resources in real time. Therefore, the topic of resource management is of an exclusively fundamental nature and is one of the key to business success.
Business scheme:
Vision- what, to whom, where, why:
1. Consumer, need, request, alternatives, perspectives.
2. A product that satisfies the consumer's request. consumer value.
3. Market: the number of consumers, geography, supply, places of sale of goods, promotion.
4. Market limits to reach: geography, competition, buyer's budget, alternatives to meet the need, resources.
Goals– concretization of the vision into specific parameters (planned results) according to the projections: consumers, product, market:
1. Number of consumers: where, when.
2. Number of sales (number of consumers x number of purchases): where, when.
3. Cost of sales (number of sales x price): where, when.
Strategy achievement of goals (how, due to what, when): the path of options, business processes for the production and sale of goods, resources, capital.
1. For the purposes of producing goods: nomenclature, assortment, place of production, packaging, delivery methods, technology, quantity, quality.
2. Production requires technology, resources: composition, quantity, productivity, sources, financing, cost.
3. For sale in the market: technology, sales channels, logistics, advertising, promotion, government orders.
4. For sale, resources are needed: composition, quantity, productivity, sources, financing, cost.
5. We compare the volume of sales with the sum of the costs of direct resources according to the strategy, and determine the margin.
Strategy: income, costs, margin.
Tactics- managing the implementation of the strategy (decisions and actions). Tactics to ensure the rationality and effectiveness of the implementation of the strategy through organization and management:
1. Necessary actions in the external environment (obligations to the state, communications, and others).
2. Control functions for the production and sale of goods. Technologies of organizational and managerial processes. Indicators.
3. For tactics, indirect resources are needed: composition, quantity, productivity, sources, financing, cost. The estimates take into account the variable and semi-fixed nature of costs.
4. Comparing the strategic margin with indirect costs, we obtain strategic profit (profitability).
Tactics: providing income, profit.
Strategy and tactics are one.
Operational actions– implementation of tactics in the direction of strategy in business processes:
1. Decisions are made guided by strategy, based on tactics, taking into account the realities of the present, but looking to the future (Assets - Liabilities). The focus on optimizing resources and their costs is taken into account.
2. Actions are carried out on the basis of decisions (set tasks) and allocated resources within the framework of business processes.
3. As a result of actions, the set goals are achieved or not achieved. Analysis of deviations, causes and effects. Correction, change of decisions, actions, tactics, strategies.
Based on the business scheme, we can conclude that the resource system (resource management model) should be considered in three aspects:
1. Strategic aspect - how many and what key resources are needed to achieve the set goals, how decisions will be made on opportunities and limitations in resources.
2. Tactical aspect - how much and what resources are needed to organize and manage business processes to implement the strategy, how actions will be taken to synergize resources into income and profit.
3. Operational aspect - how the strategy and tactics will be implemented in practical actions (business processes). Theory into practice. How resources are transformed into products of activity that generate income and profit.
The concepts and terms used in the article are given in Appendix No. 1.
--------------------
Resources - a set of funds (cash; stocks; property; competencies; know-how; sources of funds, income, and so on) that are necessary and can be used in business processes: the creation, production, sale of goods, as well as the management of these processes. That is, resources turn business opportunities into reality.
Resources are like seeds for the harvest. What you sow is what you reap: first choose a field, you need to sow the seeds, then take care, fertilize, then harvest and store it, then a new cycle. In this case, all factors must be taken into account: the external environment, the quality of seeds and soil, the amount of planting material, fertilizers, watering, etc. The point is to harvest more than the planting material and the cost of growing it.
Types and structure of resources.
| Resource types | View Structure |
| Material resources |
materials Technological services from outside Accessories Purchased goods from outside |
| Intangible Resources | Licenses, patents and other rights Know-how, innovation Software |
| Human Resources | Leaders with Entrepreneurial Abilities Qualified employees Competences (knowledge, skills, abilities) Techniques and methods of work Communication of employees with external counterparties |
| Production and technical resources |
Natural resources Buildings, structures Means of production Infrastructure Manufacturing technologies |
| Financial resources | Equity Borrowed capital Cash Deferred payments |
| Informational resources | Information sources Information on consumers, market, production, sales Industry information Database Ways and methods of information processing Information processing tools |
| Commercial Resources | Buyer Relations Supplier Relations Relations with partners Sales networks |
| Organizational and managerial resources | Strategy Strategy Implementation Management System Organization of business processes Organizational structure Organizational procedures Management infrastructure Management Information Management technologies Supply system Planning system, resource allocation Control system Measurement and evaluation system Motivation system |
| Administrative resources | Relationships with state and local governments Fulfillment of government orders Participation in the business of state structures |
| Time resources | Time horizons for making and executing decisions Efficiency in decision making Labor intensity of operations |
| Other Required Resources | Depending on the characteristics of the business |
The complex composition of resources is unique for each specific business, so it is necessary to model their composition and interaction in the resource model.
Resources do not work on their own, but in interaction, the influence of some on others in the system, that is, creating additional, synergistic properties. At the same time, the resource system must be balanced, that is, the resources must correspond to the strategy in terms of quantity, quality, and productive properties, since their overall performance will be determined by the weakest point.
For use in practical activities, it is necessary to classify resources according to their impact on the business.
Resource classification:
In relation to the role in the activity: strategic (key, from the strategy, determine income and development), tactical (not necessarily exceptional, necessary), operational (within the year).
By participation as a result: those who influence (human, financial resources) and those who are affected (material and intangible resources).
By influence on the product: direct - indirect.
By the impact on production volumes: variable - constant.
In relation to business processes: market, production, commercial, managerial.
By time: long-term use, short-term use, consumed immediately.
By resilience: renewable, non-renewable.
By financial role: active, passive (capital, borrowed funds).
By product: resources for product 1, resources for product 2.
By value: accumulated (land, competencies and others) - non-accumulated (consumed in the course of activities).
1. Resource strategy (direct, variable resources)
Strategy business - the choice of ways and means to achieve goals, the necessary courses of action on critical success factors, how to achieve goals, based on available resources and capital.
The purpose of the strategy is to measure and evaluate the possibilities of realizing the vision.
Strategy projections: consumer, product, market, resources, capital.
The strategy translates into results through entrepreneurial abilities, relying on tactics (organization and management) and implementing specific operational decisions and actions.
The strategy chooses the way to achieve the goals from the possible options, develops the main directions of action to conquer consumers and the market.
The resource strategy is part of the overall strategy, which specifies the possibilities for implementing a combination of consumer, product and market strategies.
Resources are defined by the product and the business processes to obtain it. The product is the cause, the consequences are the actions, the actions are the cause, the resources are the consequences.
Resources: name (type), source, method of obtaining, quantity, quality, productivity, cost.
The resource strategy defines strategic, key resources that provide development, and competitive advantages, production and sale of goods in the volumes established by the strategy.
A resource strategy is needed:
For purposefulness, construction and business development, its success.
To understand how business drivers affect results and performance.
Determining resource opportunities and comparing them with long-term constraints. To understand from what criteria to make decisions to obtain strategic results.
To clarify the quantity and quality of key resources (which determine the implementation of critical success factors) in terms of their capabilities and limitations.
Decision making.
Working with resources involves actions in three main areas:
1. Attraction of necessary and sufficient resources for the implementation of the strategy.
2. Use (application) of resources in activities (tactics).
3. Increasing the resource base for the reproduction and development of activities (investments).
The design of the resource strategy is carried out according to the scheme:
Based on what - incoming information.
Than - methods, tools.
Like technology.
The result is what comes out.
Strategic resources are planned in a resource strategy based on consumer, product and market strategies, based on critical success factors and VRIN properties (See Resource Based View - Resource Theory of the Firm (Barney) /12 manage.com): resource value (Valuable), resource rarity (Rare), imperfectly imitable, non-substitutable.
Critical success factors: Winning a customer, producing an in-demand product, dominating the market, having sufficient resources, capital gains.
The resource strategy establishes the need for key resources that determine business development.
The resource strategy also formulates the tasks, principles and conditions for attracting the necessary resources, as well as ways to attract and finance them.
The resource strategy consolidates the need for resources in the implementation of three main strategies (consumer, commodity, market), specifies the key factor resources necessary and sufficient to obtain the planned results, determines the quantitative, qualitative and cost parameters of strategic resources, serves as the basis for testing the real possibilities of implementing the main strategies and developing a strategy for increasing the cost of capital.
More details in the articles "Resources - the main factor of efficiency and effectiveness", "Strategic management of economic resources".
The resource strategy answers the questions: what, how much, how we attract, what will give, what will it cost.
The resource strategy establishes:
1) Need for resources - determination of the structure (list and composition) of necessary and sufficient strategic resources.
2) Marketing resources (research, description).
3) Measurement and evaluation of resources - how much resources are needed for strategic volumes, geography of activities. The quality of resources, their impact on critical success factors and performance indicators.
4) Determination of sources of resources. Resource risks.
5) Establish ways to attract.
6) Determining the cost of resources.
7) Calculation of marginal income.
1) Need for resources (what and when).
Work with resources begins with determining the need, what resources are needed for the successful development of the business, that is, a system of the company's strategic resources is being designed.
Under strategies and critical success factors, the need for strategic resources is determined.
Strategic resources are the key economic resources that ensure the implementation of the strategy in sufficient volume and quality. Based on the resource strategy, the strategy of capital growth is substantiated, both as a source for attracting resources and as a result of their use.
The need for resources is determined based on:
Business development strategies (consumer, commodity, market): quantity of goods, quality of goods, sales revenue, nature of the external environment, industry specifics, types and scale of activities, market share by stages of strategy implementation.
Typical structure of resources.
Resource classifications.
Methods for calculating resources.
In the system of needs, a list of resources is indicated, the impact on results through interaction and a combination of resources, taking into account the classification.
1. Based on the input information, a list of resources is compiled that is necessary and sufficient for the strategic volume of production and sale of goods.
2. The role and importance of each resource for the implementation of the strategy and the formation of critical success factors for the activity is determined. Key resources are allocated - the most significant for results and benefits.
| Composition and structure of strategic resources | Resource options (from classification) |
|
| | |
|
| | |
2) Resource marketing.
According to the composition of resources, a study of the external market is carried out.
Resource marketing goals: knowledge about resources, receive information about changes in the markets, provide competitive positions - increase opportunities, prevent threats in terms of quantity, quality, cost of resources.
Marketing factors by resources:
Availability of resources - the ability to obtain the necessary resources for strategic activities: market, monopoly.
Limited resources - the ability to attract the right amount of resources.
Quality of resources - compliance with goals, objectives (ensuring achievability), business processes.
Offer range.
Ownership (and/or controllability) of resources, protection of advantages in resources.
Resource pricing.
Terms of supply of the resource.
Resource Marketing Technology:
1. Type of resource - object.
2. Description of the parameters, characteristics of the resource.
3. Environment: external, internal by resource.
4. Factors affecting the resource.
5. Market projection: segmentation (sources, suppliers, structure, saturation and other aspects), market positioning.
6. Market analysis: dynamics, prospects, competitors, prices, risks, benefits and more.
7. Conditions for attracting, obtaining a resource on the market.
8. Ways to attract, obtain a resource.
9. Strategy and tactics of actions in the market.
10. Market monitoring: who is responsible, who is responsible.
11. Evaluation of the effectiveness of the strategy and tactics of actions in the market - performance and efficiency indicators.
The main sources of external information on resources are:
- publications of national and international official organizations;
- publications of state bodies, ministries, municipal committees and organizations;
- publications of chambers of commerce and industry and associations;
- collections of statistical information;
- reports and publications of industry firms and joint ventures;
- books, messages in magazines and newspapers;
- publications of educational, research, design institutes and public scientific organizations, symposiums, congresses, conferences;
- price lists, catalogs, brochures and other company publications;
- materials of consulting organizations.
Methods of analysis of the external environment: PEST analysis, SWOT analysis and other methods.
Research methods:
- observation;
- experiment;
- group studies;
- qualitative research;
- review studies.
Based on the conducted research, a strategy and tactics of actions in the resource market are developed.
Strategy - a scenario of how to achieve goals in the resource market:
1. Ways to achieve goals from alternative options.
2. Factors (driving forces) that determine the achievement of goals along the way.
3. Methods used to implement the paths.
4. Program of strategic efforts (activities) in ways.
5. Determining the necessary and sufficient resources for the implementation of the program. Choice of the main course of action.
6. Results of the implementation of the strategy.
Strategy is backed by tactics.
Tactics consists in carrying out actions: appointing persons responsible for strategy and tactics, monitoring the market, implementing the strategy, evaluating the effectiveness of marketing according to established indicators.
3) Measuring and evaluating resources - how much resources are needed for strategic volumes, geography of activities, quality of strategic resources.
The measurement and evaluation of the amount of resources is carried out on the basis of:
Business development strategies (consumer, commodity, market): quantity of goods, quality of goods, sales revenue, industry specifics, types and scales of activities, market share by stages of strategy implementation.
Business models - technologies of business processes for the production and sale of goods.
Resource classifications.
Methods for calculating resources: mathematical, economic, formulas for calculating indicators.
Measurement and evaluation is also carried out on the basis of financial reporting standards (IFRS, GAAP). In addition, causal relationships, methodologies for analyzing economic and market indicators (balanced scorecard, ABC, CAMP, EVA, return on capital, discounted cash flows, market share, and others), mathematical methods are used for measurement and evaluation. The choice of indicators, systems, evaluation methods is determined by the company.
The evaluation of the competitive opportunities of strategic resources is carried out according to the VRIN criteria according to the concept of "resource based view" (resource theory of the firm):
1. The value of resources (Valuable).
Ensures the effectiveness and efficiency of the implementation of the strategy, which either exceed the achievements of competitors or reduce their own weaknesses. The meaning of value is that the operating costs associated with investing in a resource cannot be higher than the future discounted income streams envisaged by the strategy.
2. Rarity of resources (Rare).
A company's scarce resources - resources that most competitors don't have - can be sources of competitive advantage. In a competitive resource market, the price of a rare resource will reflect expected discounted future flows above the industry average.
3. Imperfectly imitable.
The reasons for this: unique historical conditions, ambiguous causal relationship, social complex. If only one firm manages a valuable resource, it can be a source of competitive advantage. This advantage can be sustainable if competitors cannot perfectly duplicate this strategic asset.
4. Non-substitutable
Competitors should not have strategically comparable valuable resources to replace. The irreplaceability of the resource is ensured even if the resource can be reproduced, but the cost of replacement nullifies the economic benefits of competitors.
Technology for measuring and evaluating resources:
1. Based on the input information, using calculation methods, the quantitative and qualitative parameters of the resources necessary and sufficient for the strategic volume of production and sale of goods are determined by the stages of the strategy implementation.
2. Options are determined according to the possibilities of attracting a different amount of resources.
3. Quantitative and qualitative indicators of the use of resources are established. Factors influencing the achievement of factors are established.
4. Criteria for making decisions on resources in quantitative and qualitative aspects are developed. Financial strategy and policy.
5. Benchmarking* of resources is carried out and possible changes in the attraction of resources are evaluated.
6. The design of needs can be carried out by methods from top to bottom, from bottom to top, as well as both. The use of various methods makes it possible to improve the quality of design by using the competencies of employees of different job positions.
The technology is implemented by in-house and/or third-party experts using selected methods and tools.
* Benchmarking(English bench mark - the beginning of the countdown) - a method of using someone else's experience, advanced achievements of the best companies, divisions of one's own company, individual specialists to increase the efficiency of work, production, and improve business processes; based on the analysis of specific results and their use in their own activities. Allocate: competitive benchmarking- comparison of their products, business processes with analogues of direct competitors; functional benchmarking- comparing the effectiveness of individual functions (for example, logistics, personnel management) of companies in the same industry, not necessarily direct competitors; general benchmarking- analysis and perception of best practices of companies operating in other industries; internal benchmarking- comparing the performance of different departments of the same organization and the perception, implementation of best practices, business processes.
Benchmarking - a method of control; a special management procedure for introducing technologies, standards and methods of work of the best analogue organizations into the practice of the organization. The benchmarking process seeks organizations that show the highest performance, training them in methods of work and implementing best practices in their own conditions.
By measuring and evaluating, we obtain quantitative and qualitative indicators of the need for resources. The amount of resources depends on the strategic scope and scale of activities, types of activities, quantity and types of goods produced. In strategic measurements and assessments, one should not strive for absolute accuracy of calculations, this is laborious, and therefore costly. In addition, during the implementation of the strategy, there are constant changes in the external and internal environment, which will affect operational assessments. In this case, it is important to assess the possibility of implementing the overall business strategy.
The results are summarized in a table.
| Name of resources | Number of resources (in units, indicators) | Resource quality options (indicators) | Quantity Factors |
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4) Resource sources.
Sources of attracting resources are determined on the basis of:
Composition and list of required resources.
Business models - technologies of business processes for the production and sale of goods.
Marketing information on resources.
Data on the quantity and quality of the required resources.
After establishing the need for resources, it is necessary to determine the sources of attracting resources: where, from whom, under what conditions it is possible to ensure the flow of resources.
Resource sources can be external or internal. At the same time, it is necessary to take into account the factors, principles, methods, criteria on the basis of which the choice of sources is made, and relations with them are built. Sources of resources must be reliable, long-term, capable of ensuring business growth.
Fundraising principles:
Resource source selection criteria:
Own, from the side.
Longevity.
Dependence (diversification), controllability.
Optimal price and quality of the resource.
Terms of transactions.
Reliability, reputation, source risks.
Conditions for attracting resources for activities:
Availability of resources – the ability to obtain the necessary resources for strategic activities.
Resource sufficiency – the ability to attract the right amount of resources.
Quality of resources - compliance with goals, objectives (ensuring achievability), business processes.
Rationality of attraction and use (justified, paid off with income).
Ownership (and/or controllability) of resources.
Resource advantage protection.
Parameters for attracting resources:
Yield.
The need for business processes.
Quantity.
Quality.
Price.
VRIN properties.
Consumption rate.
Others depending on the resource.
Ways to attract resources:
Acquisition, purchase, exchange.
Rent, free use.
Hiring, civil - legal relations with personnel.
Outsourcing.
Investments.
Equity participation, mergers and acquisitions.
Development, creation.
Technology for determining resource sources:
1. Based on the input information, possible sources of obtaining resources (suppliers) necessary and sufficient for the strategic volume of production and sale of goods are determined according to the stages of the strategy implementation: own, from outside.
2. Estimates of the profitability of alternatives are made: buy, produce yourself, other ways to attract resources.
4. Options are evaluated on the basis of criteria, principles, conditions, parameters. The possibilities of obtaining the necessary resources and the proposals of suppliers are assessed in terms of the quantity, price, quality of the supplied resources.
5. Strategic partners are identified.
The technology is implemented by in-house and/or third-party experts using selected methods and tools.
The results are summarized in a table.
| Name of resources | Resource sources | Selection Criteria Grades | Price offers |
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5) Resource cost.
The cost of resources is estimated by the direct method, by the offer price and by the alternative method.
When assessing the cost of resources, cost optimization is taken into account.
The construction of a resource cost optimization system is carried out in a certain sequence based on resource and process modeling.
Optimization technology - development of a resource model (resource view):
1) The development of the model is carried out in the resource strategy, based on the composition of the necessary resources to achieve strategic goals. The model is compiled for each resource.
2) Structure of the model: role in the strategy; the productive value of the resource in generating income; resource costs; resource organization; resource management; formation of resource assets and liabilities to finance the resource; practical use of the resource.
3) According to the structure of the model, dependences are established in the formation of the effectiveness and efficiency of resource use: the impact on income, relations with other types of resources, the composition of cost elements, the classification of costs (cost matrix).
4) Factors that have a significant impact on the amount of costs are determined: quantitative, qualitative, cost.
5) Alternative ways of attracting resources (forming assets), committing costs in obtaining results are evaluated.
6) Choose the best option. An algorithm for the "work" of costs is compiled.
7) Organization and cost management.
Stages 1 - 5 serve to understand how each resource affects income, what types of costs ensure their receipt. Since it is more important to prevent wasted costs than to deal with cost inefficiencies, it is necessary to organize and manage resources and, as a result, their costs. Stages 6 and 7 are aimed at this.
To clarify the cost of resources, identify reserves of effectiveness and efficiency, a process, technological approach is additionally used:
1) Based on the business model and business process engineering, it is determined in which business processes the resource is involved: production, sales, management.
2) The role of the resource and the dependence of costs on productivity, the effectiveness of business processes, the impact on the interaction of processes are identified.
3) Based on the technologies of business processes and the analysis of dependencies between costs, costs and income, costs and an increase in the cost of capital, a refined calculation of resource costs (technological perspective) is made. This uses the collection of information on the level of costs for a certain period of time (management reporting, external data, accounting, surveys, surveys, etc.) and the methodology for calculating quantitative and cost indicators, taking into account financial reporting standards.
4) Cost optimization is carried out according to the selected methods (see Optimization Methodology) and using the methods BCG, SWOT, ABC, CVP, ZBB and others. Identification of the effect of factors on the actual level of costs, from which sources of financing, both in the process and technological perspectives. Evaluation and measurement of factors based on IFRS and risk management methods, discounted cash flows and others.
5) Strategic and tactical cost estimates are compared with estimates obtained in process and technological design in absolute and relative terms, as well as with the fact of past years, with industry data, competitors. Corrections are being made.
6) Approved grades are documented.
7) On the basis of the systems of organization and management, practical activities are carried out to use resources and make costs.
The resource perspective allows you to study the resource, as such, as a means necessary to achieve the goals of the chosen strategy of action.
The process perspective allows you to create an algorithm for the participation of a resource in a set of business processes, to understand the mechanism of its influence on performance (income generation) and efficiency (profit generation). The resource is tied to business processes - how it participates in creating business value (product, income).
The technological perspective is used to calculate natural, cost estimates for the costs of the necessary resources, their dependencies with the volumes and scales of activity.
Scheme (table) of angles for cost optimization.
| Resource View The value of the resource for the activity, the composition of the resource | Process view Participation of the resource in business processes, role in performance and efficiency | Technological perspective Calculation of resource costs in business processes, determination of needs, schedule for providing resources |
| Goals - strategy | Participation of resources in a complex of business processes (operations) | Calculation of costs by business process technologies |
| Resource base of the strategy (composition, resource factors, sources of resources, financing of resources) | Cost factors in business processes (operations) | |
| Resources - costs (factors, classification, cost methods, choice) | Technologies for executing business processes (operations) | |
| Resource organization | Comparison with strategic and tactical assessments, clarification and approval of assessments | |
| Resource management | Distribution and assignment to business processes (operations) | |
| Formation of assets and liabilities | Cost monitoring in line with changes | |
| Use of resources in business processes for efficiency and effectiveness | | |
The direct method consists in comparing the prices of suppliers according to the evaluation criteria.
An alternative method is to evaluate the performance of a resource for a strategy, compare prices for different ways of attracting resources, the cost of giving up something.
The cost of strategic resources is determined based on:
Composition and list of required resources.
Data on the quantity and quality of the required resources
Data on resource sources.
Cost estimation methods.
Technology for determining the cost of resources:
1. Based on the input information, the cost of a unit of each resource or an assessment of the type of resource for the strategic volume of production and sale of goods is determined by the stages of the strategy implementation.
2. A comparative analysis of the cost of resources by various methods is carried out over the ranges of dispersion.
3. Information is collected on suppliers. Information is being analyzed.
4. Estimates are given on the basis of a conservative approach (the maximum cost is the pessimistic option), the minimum cost (the optimistic option) and the average option.
5. The total cost of necessary and sufficient resources is calculated.
The technology is implemented by in-house and/or third-party experts using selected methods and tools.
The results are summarized in a table.
| Name of resources | Number of resources | The cost of resources under the conservative option | Cost of resources under the optimistic variant | Cost of resources in the middle option |
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6) Marginal income.
Term marginal income(MD), from English. marginal revenue is used in two ways:
Marginal revenue is the extra revenue that comes from selling an extra unit of a good.
Income received from sales after recovering variable costs. In this case, marginal income is a source of profit generation and covering fixed costs.
The formula for calculating marginal income (marginal profit):
MD = Revenue - Variable Costs
Thus marginal income is a fixed cost and profit.
Marginal income is especially interesting if the company produces several types of products and it is necessary to compare which type of product contributes more to the total income. To do this, calculate what part is MD in the share of revenue (income) for each type of product or product.
The division of costs into fixed and variable, the calculation of marginal income allows you to determine the impact of production and sales on the amount of profit from the sale of products, works, services and the sales volume from which the company makes a profit. This is done on the basis of the analysis of the break-even model (the system "costs - volume of production - profit").
Break-even point analysis is one of the important ways to solve many management problems, since when combined with other methods of analysis, its accuracy is quite sufficient to justify management decisions in real life.
Profitable and cost parameters of strategic resources are compared to establish indicators of the effectiveness and efficiency of the chosen strategy:
Revenue in the strategy by stages minus direct resource costs.
Calculations based on the resource strategy show the justification of the chosen strategy.
2. Tactical resources (indirect resources, conditionally permanent)
The strategy cannot be implemented by itself, the implementation of the strategy must be managed, that is, to carry out actions towards goals, division of labor, coordination of interaction, balancing, control and other functions that ensure the implementation of the strategy. This is served by tactics - a system for managing the implementation of a strategy.
The purpose of tactics is to combine the strategic vision (consumer - product - market), means of achievement (resources and capital) in business processes with control actions.
Tactical control actions are carried out through systems of organization and management. The essence is the transfer of objects (consumer, product, market) from the initial state (setting goals) to the desired one (achieving goals) in the shortest possible time and optimal resource costs, subject to legal, risky, moral and other restrictions.
K. Marx: "Any directly social or joint labor, carried out on a relatively large scale, needs to a greater or lesser extent in management, which establishes consistency between individual works and performs general functions arising from the movement of the entire production organism, in contrast to the movement of its independent The individual violinist manages himself, the orchestra needs a conductor."
The structure of the tactical control system:
Organization systems:
Goal setting.
Development of a strategy for achieving goals.
Business process system: division of actions into operations, determination of the necessary means of production, qualification of workers for the complexity of processes and operations.
Decision-making and action execution system - an organizational structure for a strategy, business processes, delegation of rights and responsibilities, allocation of resources.
The system of corporate standards - rules and procedures for making decisions and carrying out actions within the framework of strategic goals, tasks of structural units, their functional responsibilities.
The system of selection, placement of personnel within the organizational structure.
The system of creation and provision of means of production, labor (jobs, business infrastructure).
The system of providing materials, raw materials and other resources.
Control systems:
Systems of management functions: marketing and monitoring of the external environment and markets and others..
System of functional substantiation and provision of decisions and actions.
Planning and budgeting system.
A system for measuring and evaluating business transactions, assets, liabilities and other aspects of activity.
System for collecting, processing and providing information.
The system for monitoring and analyzing the results of activities, the implementation of the strategy.
The system of motivation and incentives for performance results.
The system is the relationship between the constituent elements that create additional properties that are not inherent in the elements separately. To effectively achieve results, you need to understand and provide links between elements in a single system.
The purpose of the system is to:
Comprehensively and systematically evaluate, organize, manage a business to implement the strategy and interests of shareholders, investors, creditors, and personnel.
Effectively satisfy the consumer due to the quantity, quality, price of goods.
Increase business value by creating and consolidating market, commodity, human, technological, organizational, managerial and financial capital.
Ensure worthy positions and competitive advantages in the consumer market, resource and capital markets.
Monitor the implementation of the strategy for correctness, effectiveness, adaptation to changes.
Tasks of the control system:
2. Communication with the external environment of activity (necessary actions in the external environment: market research, obligations to the state, communications, transactions and others).
3. Separation of decisions and actions between control centers. Coordination of efforts and interaction of centers.
4. Distribution of resources between business processes, control centers. Balance of activity.
5. Preparation of solutions. Provision of necessary and sufficient resources for the decisions made.
6. Optimization of resource costs and capital growth.
7. Motivation of personnel in the implementation of goals and the effectiveness of achieving results.
8. Perception of present and future changes.
Tactics determines the need for resources to organize and manage the strategy through the governing business processes.
Tactics - issues are resolved:
1) In what processes, what resources to direct.
2) How much (in physical and cost terms) to direct. /IFRS, ABC and other methods/
3) When - the time factor.
4) Funding sources - alternatives.
5) Measurement and evaluation of resources (assets - liabilities; income - expenses).
6) The results of the use of resources: financial, market, social indicators.
Principles of using resources:
Cost optimization.
Ensuring profitability.
Protection of competitive advantages.
Opportunity development is an investment in the future.
Resources for management are indirect, conditionally constant, do not directly depend on the volume of activity, increase at certain levels of change in scale. But they have a strong impact on the exploitation of strategic resources and can significantly reduce their effectiveness and efficiency due to unproductive costs. Management resources can form a return in the form of good - villa: brand, recognition of investors.
Tactical tasks of using resources:
1) Clarification of the need for resources, taking into account the system for implementing the strategy.
2) Connection, interaction, mutual influence in the system of resources.
3) Optimization of the use of resources - the cost of tactical resources.
4) Preservation and development of the quality of resources for performance, efficiency, retention and enhancement of competitive advantages.
5) The efficiency of the use of resources in the implementation of the strategy, taking into account the management system (tactics).
1) The need for tactical resources.
The need for tactical resources is calculated by analogy with strategic resources, while matching resources are specified, additional resources are added. See Strategic Resource Needs.
The need for tactical resources is determined based on:
Business process management. Technology.
Need for strategic resources.
Marketing information on resources.
Reference books, classifiers for labor.
Methods of calculation.
Demand detection technology:
1. Based on the input information, a list of resources necessary and sufficient for management business processes is compiled.
2. The role and significance of each resource for management tactics is determined. Key resources are allocated - the most significant for results and benefits.
3. Qualitative criteria are established for resources for the implementation of the strategy and the implementation of business processes.
4. The design of needs can be carried out by methods from top to bottom, from bottom to top, as well as both. The use of various methods makes it possible to improve the quality of design by using the competencies of employees of different job positions.
The technology is implemented by in-house and/or third-party experts using selected methods and tools.
The results are summarized in a table.
| Composition and structure of tactical resources | Role and significance for activity - role as a result (strategy, product, management) | Resource options (from classification) |
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Measuring and evaluating tactical resources, determining sources, costs are based on the methodology for establishing strategic resources.
2) Connection, interaction, mutual influence of resources.
The resource management system must ensure the connection and interaction of resources in the direction of the goals and to create a product.
Resources need to be managed not only individually, but also taking into account their technological connection, mutual influence, and interaction.
When designing a connection, cause-and-effect, technological relationships between resources are considered, optimization of the use of resources is carried out in different projections of strategy and tactics, with a focus on performance and efficiency.
The connection and interaction of resources is determined based on:
Business models - technologies of business processes of production, sale of goods, activity management.
Marketing information on resources.
Structures and classifications of resources.
Management methods BSG, Lean production and others. For more details, see the article "Three Pillars of Business".
Interaction Design Technology:
1. Based on the incoming information, links and dependencies are established within strategic and tactical resources, as well as between resources in business processes.
2. The factors that determine the interaction of resources, the most significant for the results, are determined.
3. Methods and tools for integrating the connection and interaction of resources through the control system are selected. Read more in the article "Three Pillars of Business", "4 Model of Resource Management".
4. A technology is being developed for connecting and interacting resources in business processes to optimize performance (addition and multiplication of resources).
The technology is implemented by in-house and/or third-party experts using selected methods and tools.
Interaction design is reflected in the table.
| Name resource | Connection with other resources (from to.) | Impact on performance |
3) Optimization of the use of resources (costs).
P. Drucker - The essence of cost control is not to reduce costs, but to prevent them.
Thus, the purpose of optimization is to prevent unnecessary costs, and the point is that the costs are effective (bring income) and efficient (bring profit).
Optimality (from Latin optimus - the best) is the best way of economic behavior, economic actions.
Optimization- determination of the values of economic indicators at which the optimum is achieved, that is, the best state of the system. Most often, the optimum corresponds to achieving the highest result with given resource costs or achieving a given result with minimal resource costs.
To optimize costs means to create a resource management system that provides maximum performance at the required minimum cost in synergy with other resources.
The goal of optimization is to spend on what is necessary to generate income, spend as much as leads to capital growth.
Optimization is carried out in the direction:
The need for resources for income and activities, business development (future income).
The quality of resources needed to generate income and profit.
Quantity and cost of required resources. Labor productivity.
Rationality of use: alternatives, organization and management, level of means of production, methods and techniques of labor, qualifications, consumption rates.
As a result of optimization, a clear picture should be obtained, an algorithm for generating costs by factors, using specific methods and applying methods, with a description of the impact on profitability at a minimum level of costs that ensure the achievement of strategic goals.
Optimization formula:
Guided by the strategy and tactics of the business, the resource management system, in the areas of optimization, applying criteria, methods and classification, using methods, determine the system for the formation of resource costs in the processes of activity, ensuring effectiveness and efficiency.
The key point in optimizing the cost of resources is a focus on productivity (to receive income), and not on costs.
Resource cost optimization is based on:
Calculation of strategic and tactical resources.
Marketing information on resources.
Structures and classifications of resources.
Resource management competencies.
Technologies of connection and interaction of resources.
Methods for calculating resources: mathematical, economic, formulas for calculating indicators. Indicators on the use of resources.
Information on innovations, best practices and techniques of labor, management, means of production and other information that can optimize resource costs.
Optimization Model:
Type of resource _ Factors of productivity and efficiency of the resource (causal relationships) _ Cost structure (generating factors) _ Optimization by cost type / Who (control center), What (methods, methods, utility criteria), How (technology) / _ Organization costs _ Cost management
Cost optimization design technology:
1. Based on the incoming information, the optimization model establishes directions, criteria, methods and methods for cost optimization.
2. The factors and dependencies that determine the costs are determined.
3. Strategic and tactical resources are compared, processes and operations are rationalized using methods, methods and tools (absorption of doubled costs, optimization of jobs, infrastructure, personnel, etc.).
4. Calculations of the need for strategic and tactical resources are being refined.
The technology is implemented by in-house and/or third-party experts using selected methods and tools.
4) Preservation and development of the quality of resources for performance, efficiency, retention and enhancement of competitive advantages.
The resource management system must provide for the conservation and development of resources. The goal of development is innovation and investment in new opportunities, reducing threats, strengthening strengths, overcoming weaknesses, and optimizing risks.
Increasing resources - benchmarks: revenue, good - villas, competitive advantages, competencies, product improvement, production improvement, sales improvement, development of relationships, mergers and acquisitions and other opportunities. The build-up is carried out by systematic actions for each resource, and by connecting them for synergy.
Resource development is based on:
Resource management systems (resource strategies and tactics).
Calculation of strategic and tactical resources.
Business models - technologies of business processes: production, sale of goods, activity management.
Marketing information on resources.
Structures and classifications of resources.
Technology of connection and interaction of resources.
Indicators on the use of resources.
Information on innovations, best practices and techniques of labor, management, means of production and other information on the productivity and quality of resources.
The results of the analysis carried out in the development of resource strategies and tactics: PEST, SWOT, risk, VRIN qualities and others.
Management methods BSG, Lean production and others. For more details, see the file "Three Pillars of Business".
Theories of investments.
See "Resources - the main factor of efficiency and effectiveness", "Strategic management of economic resources" for more details.
Resource development technology:
1. Based on the incoming information, directions, stages of development of the qualities of resources are established.
2. The need for investment in development is calculated.
3. Sources of investment financing are determined.
4. Business processes in the management system are being specified, the organizational structure is being adjusted.
The technology is implemented by in-house and/or third-party experts using selected methods and tools.
The development of a resource management model seems complicated and time-consuming, but this work is actually an investment project carried out in planning a new business, reorganizing an existing one, that is, it is an integral part of developing a business strategy and tactics. Subsequently, the model is only adjusted depending on the introduction of significant innovations, changes in activities in terms of methodology and calculation of resource parameters. That is, the tool itself lasts a long time.
The cost of modeling the resource base is paid off by the effect of increasing the productivity of resources, optimizing (preventing) unjustified costs, the possibility of obtaining a goodwill, and ensure the prospects and sustainability of business development.
Resource system modeling and operational management of resources can be carried out using ERP systems. The main problem is that such an application of the system should correspond to and take into account the specifics and individuality of the business, and not adjust the organization and management of the business to standard information technologies. Since this does not bring benefits and efficiency, and often disorganizes activities. Systems for business, not business for systems.
5) The efficiency of the use of resources in the implementation of the strategy, taking into account the management system (tactics).
After developing tactical resources and clarifying the total number and cost of resources for the implementation of strategic development, the overall effectiveness of the chosen strategy is determined.
The efficiency of resource use is calculated by comparing the marginal income on strategic resources and the planned costs of tactical resources and the amortization of investments in the development of resources, as a result, the profitability of the strategy is revealed:
Marginal income minus the cost of tactical resources = profit from the implementation of the strategy
Business profitability is assessed using benchmarking, discounted cash flow, opportunity cost. If this assessment is acceptable to business owners, then the strategy is put into practice. If not, then alternative options are analyzed or the business is abandoned.
3. Operational resource management
Operational resource management is to be guided by strategy, relying on tactics, to carry out actions in business processes using the resource management model. Operational resource management consists in the formation of a resource base, the direction of resources into business processes, their combination into a product, the sale of a product, obtaining effective results, ensuring the continuity of these processes (number of turnovers).
1. Goal - strategy - tactics: what we want to achieve, when, what we do.
2. Resources for the implementation of strategy and tactics: what will we achieve, due to what. Resources are means that form the result of activity through decisions and actions (business processes). Resources have the ability to create, when properly combined with entrepreneurial abilities, a value greater than their cost.
Resource base definition:
2.1. Composition of resources necessary and sufficient.
2.2. Resource factors:
2.2.1. Resource productivity - role in the product(s).
2.2.2. Natural productivity (amount of resource).
2.2.3. Profitability (productivity) of the resource (quantity x price; economic value added; cash flow).
2.2.4. The value of the resource (uniqueness, rarity, competitive advantages, market position, others).
2.2.5. The time the resource was used.
2.2.6. Resource cost.
2.3. Classification of resources by their impact on the result (income).
2.4. Sources of resources, risks.
2.5. Sources of financing resources, risks.
3. Cost of resource costs: cost, opportunity cost (what to refuse).
Determination of resource costs:
3.1. The composition of the costs of which the resource consists.
3.2. Cost factors:
3.2.1. Necessity for the resource that creates the product of the activity.
3.2.2. The number of costs in natural terms.
3.2.3. The cost of costs in terms of value.
3.2.4. The time it takes for a resource to be consumed by a cost. Including taking into account the value of money.
3.2.5. Methods for measuring and estimating costs.
3.3. Classification of costs by the impact on the resource.
3.4. Ways to implement costs: independently, from the outside; immediately, gradually; other.
3.5. The choice of the optimal cost formation model: from the volume of resources - revenue maximization; from the volume of income - minimization of costs.
4. Resource organization: who is responsible, makes decisions, according to what rules, who and how provides, as a resource between processes (control centers), as interaction.
Organization:
4.1. Engineering of business - processes, technology of their implementation.
4.2. Business structuring - organizational structure. Organizational structure: supreme management bodies, scheme of control centers, regulations on centers, staffing, job descriptions.
4.3. Rules and procedure for making and executing decisions, interaction within the organizational structure - a system of corporate standards.
4.4. Providing resources for business processes.
5. Resource management: who plans, who evaluates, based on what, who controls and how, how engagement and application are stimulated.
Control:
5.1. Monitoring the external environment that affects resources.
5.2. Marketing of foreign markets.
5.3. Resource planning.
5.4. Measurement, evaluation of resources and costs.
5.5. Formation of information on resources and costs.
5.6. Control and analysis of the effectiveness and efficiency of resources.
5.7. Motivation for effective and efficient use of resources.
6. Formation of assets and liabilities - financial balance.
7. The use of assets and liabilities in the practice of producing and selling a product (goods) through the use of organization and management of activities: income - expenses, cash flow, financial indicators (liquidity, turnover, financial stability, and others).
Operational resource management consists of the following tasks:
1. Making the right operational decisions, guided by strategy, based on tactics, taking into account the present situation, predicting the future.
2. Carry out the right actions to implement decisions based on rational business process technologies.
3. Ensure the timely and uninterrupted attraction of the necessary and sufficient resources.
4. Distribute resources between business processes and control centers. Coordinate and balance the use of resources.
5. Collection, processing, provision of information based on measurements and evaluations of decisions, actions, results. Comparison with planned indicators, analysis of deviations, causes and consequences.
6. Monitoring of external and internal changes that affect the implementation of the strategy, decision-making. Adjustment, if necessary, of strategy and tactics.
7. Ensure interaction between control centers in the use of resources: organization (structure, rules, technologies); motivation; psychology.
8. Control and analysis of activities.
9. Reliance on personnel and finances.
10. Development of the resource base on the basis of investments.
The organization and management of resources should ensure:
Rationality - the availability of resources in terms of quantity and quality for the implementation of business processes, business development.
Optimality is the expenditure of resources in sufficient and necessary volumes to obtain the desired results.
Efficiency - focused on goals, create a product of activity.
Efficiency - resource costs are paid off by income and are positively evaluated by investors (revenue, profit and goodwill).
Operational resource management is expressed in the financial model of resource management:
Resources = Assets _ Liabilities _ Income - Expenses = Results (profit, goodwill, net cash inflow).
Operational resource management scheme.
Operational management ensures the circulation of resources in activities: assets are formed at the expense of liabilities (costs), assets are consumed by business processes, turning into a product, the sale of products generates income, the difference between income and expenses increases (reduces) liabilities, an increase in liabilities (capital) is invested in assets minus the payment of remuneration.
Operational resource management technology.
1) Formation of assets and liabilities.
Assets (assets) - a value expression of the totality of resources controlled by the company, used in activities with the aim of generating income and profit (economic benefits). Assets show an increase in economic benefits in the form of an inflow or increase in assets, or a reduction in the company's liabilities, which is expressed in an increase in capital.
The formation of the company's assets is based on:
Resource systems (strategic and tactical resources).
Business process systems: development and production of products (goods), sales, organization and management of activities.
Liabilities financing opportunities.
Principles of asset formation:
1. Accounting for strategic needs.
2. Correspondence of the volume, level and structure of the formed assets with the volume and processes of development, production, sales of products, and activity management.
3. Optimization of assets to achieve efficiency.
4. Ensuring the acceleration of the turnover of assets, payback in the processes of activity.
5. The choice of progressive types of assets for the growth of the market value of the company.
Criteria for asset formation:
Alternative – possible solutions.
Selection of the best option based on optimality criteria that are set by the company.
A reasonable assessment of resources from the standpoint of: economic, market, technical, legal, personnel, risk and others.
Compliance with strategy, goals. Comparison with competitors.
Growth of market opportunities.
Measurability of resources: natural, cost.
Resource performance.
Efficiency - the product sold to the consumer (quantity, quality, benefits).
Financial result: revenue, profit, return on invested capital and others.
Asset indicators:
Performance.
Cost is quality.
Form: non-current, negotiable.
How and how much income.
How and how much to spend.
Goodwill education.
Assets can be formed centrally and decentralized if rights are delegated on the basis of budgets.
Ways to attract resources:
Acquisition, purchase, exchange.
Rent, free use.
Hiring, civil law relations with personnel.
Outsourcing.
Investments.
Equity, M&A.
Development, creation.
Others.
When forming assets, it is necessary to determine the sources of their attraction: where, from whom, under what conditions it is possible to ensure the flow of assets. Sources can be external and internal. At the same time, it is necessary to take into account the factors, principles, methods, criteria on the basis of which the choice of sources is made, and relations with them are built. Sources must be reliable, long-term, able to ensure business growth. In operational management, the sources established for strategic and tactical resources are specified, specified, taking into account the specific situation in the markets, information, and changes in conditions. The choice is made on the basis of optimal performance, asset quality, cost, taking into account the present and future situation. Actions are being taken to formalize relationships with resource providers.
In addition to the sources of resources, it is necessary to take into account the sources of their financing, that is, through which liabilities the assets will be attracted.
Types of liabilities:
Equity.
Borrowed capital.
Deferred liabilities.
The choice of sources (liabilities) is carried out based on the following criteria:
Type of asset.
The value of the liability.
Expected return on assets.
Financing term.
The possibility of attracting liabilities.
In asset management, the following issues need to be addressed:
How much, when and what non-current assets are needed, the cost of these assets.
How much, when and what kind of working capital is needed, the cost of these assets.
How much and when you need money.
How to rationally use resources for the production of goods, its sale.
Where and how to invest for additional profit.
How to value assets.
Due to what to form assets: capital, liabilities.
How to accelerate the turnover of assets.
Landmarks in decision-making on assets:
1. The quality of assets is designed according to the strategy: products, volumes, production level in the future. Replacement, modernization. People under technology, production level. Indicators: productivity, costs, turnover, liquidity, level, manufacturability, material consumption, etc.
2. Business processes: types of activities, types of goods, consolidation into common business processes. For example, a marketing department with the same infrastructure, but for different products.
3. Evaluation, measurement of the impact of resources on results in financial and non-financial indicators for decisions, control, motivation. Decisions are more informed, evaluated and measured.
4. Optimization of resource costs.
5. Decisions are prepared through checking financial and non-financial indicators, strategic assessments, taking into account business processes.
6. Activities will be balanced in decisions, processes, driving forces. Business strength is determined by the bottleneck.
2) Distribution of assets between control centers (business processes).
Who _ To: HEI of the executive directorate (strategy, annual plans); executive management to decision centers, decision centers to action centers according to the organizational system.
When - before the start of the planning period in the strategic plan, current plan, delivery schedules, resource creation.
Based on what:
Organizational system, including business processes.
Selected methods and methods for measuring the quantity, volume of resources: ABC, CVP, ABB, CAMP and others.
Strategic indicators for evaluating performance and efficiency (balanced scorecard).
Assets are distributed through planning and information systems (management), supply systems (organization).
The distribution of resources is the formation of assets according to their purpose, based on the need to:
1. Direct costs to generate income (production).
2. Indirect costs of management.
3. Commercial costs for the promotion of goods, expansion of sales markets.
4. Investment costs for market research, consumer requests; improvement of goods, processes; development and implementation of innovations; resource protection and other purposes.
5. Balancing between the functions of the strategic management system (SMS), business processes in functions, operations in business processes to prevent bottlenecks, loss of market positions and advantages.
Resource allocation technology.
Stage 1 - resources between business processes.
Resources are distributed across business processes. Resources are allocated in the form of assets using the chosen methodology, for example, functional cost analysis (ABC, ABM, ABB), taking into account business process technologies, consumption standards for strategic and tactical resources.
For details, see the file "ABC - ABM - ABB".
| Business processes (functions) Resources | Development (product, technology) | Production (product from elements) | Sales (sales and service) | Total business processes |
|
| material | | | | | |
| Technical | | | | | |
| Intangible | | | | | |
| Personnel | | | | | |
| Financial | | | | | |
| Other | | | | | |
When allocating resources between business processes, the following criteria are taken into account:
Subgoals from the strategic goals in the context of management functions, taking into account the principles of SMART.
Changes in the external and internal environment.
Strategic indicators for business processes.
Balancing resources to eliminate bottlenecks and weaknesses in the business associated with adjusting tactics or action strategies.
Changes in SWOT - analysis.
financial sources.
Reserves of resources for growth.
By periods, an assessment is made - the actual indicators are compared with the planned levels of indicators in the strategy and tactics. Depending on the results, the directions and volume of resources are adjusted accordingly, but within the framework of the established strategy and tactics.
Stage 2 - distribution of assets between the control centers of the organizational system.
The distribution of assets is carried out based on the distributed assets of business processes.
The allocation of assets to control centers (organizational units) is carried out in proportion to the operations performed by the centers in business process technology, and also taking into account the following criteria:
Center tasks.
Executed business processes (operations). Centralization - decentralization of business processes.
Indicators for operations in the context of departments: labor intensity, material consumption, etc.
The actual level of performance achieved in past periods (if any).
Coordination and balancing of resources to eliminate bottlenecks.
Cost optimization.
Changes in SWOT - analysis.
Market changes and restrictions in attracting resources.
financial sources.
Asset reserves for growth and risks.
Assets are distributed between control centers through planning and information systems (management), infrastructure, supply systems (organization). Operational management in the centers is supported by organizational systems (organizational structure, corporate standards) and management systems (marketing, information, measurement and evaluation, control, analysis, motivation).
Resource allocation table.
| Business processes (functions) Resources | Development (product, technology) | Production (product from elements) | Organization and management (by function) | Sales (sales and service) | Total business processes |
| Total for business processes, Including: | | | | | |
| Division 1 | | | | | |
| Division 2 | | | | | |
| Division 3 | | | | | |
| Division 4 | | | | | |
| Other | | | | | |
Stage 3 - Distribution of resources within the control centers between intrastructural divisions and employees.
When distributing resources within the control centers, the following criteria are taken into account:
Tasks for intrastructural divisions and employees from the tasks of control centers.
Operations performed.
Indicators by departments.
The actual level of performance achieved in past periods (if any).
Asset reserves.
The design of a resource model for the distribution of resources between internal structural units and employees is carried out in the following sequence:
I. Setting targets, establishing performance indicators from indicators of responsibility centers based on the organizational system.
II. Development of the main technological processes or operations for the tasks set within the organizational system based on the processes carried out by the responsibility centers. Structuring of technological processes and operations is carried out on the basis of ISO, tariff-qualification directories, production technologies in the design of the organizational system.
III. Designing the volume of activities in the established indicators (volume of sales, labor intensity of work, and so on).
IV. Establishment of factors for the distribution of resources in terms of performance and efficiency of the activities of intrastructural units and employees based on a cause-and-effect analysis or other selected methods.
V. Development of a mechanism for influencing the mutual influence and connection of resources on the factors of development of intrastructural units and employees.
VI. The distribution of functional resources is proportional to the calculation of quantitative, qualitative and other factors that determine the consumption of resources in intrastructural divisions by employees.
3)Provision (logistics) with business process resources.
Who to whom - executive management (strategy, annual plans) for decision centers; decision centers to action centers, employees. The centers themselves can provide resources in the case of decentralization, that is, delegation of authority to them.
When - constantly in accordance with the order, rules, procedures, plans, schedules for the supply, creation, production of resources.
Based on what:
Resource allocation systems: plans, schedules.
Rules and procedures in the system of corporate standards.
organizational system.
Selected ways and methods of measuring the quantity, volume of resources.
Norms and standards of resource consumption (industry, general, independent).
Concluded contracts, investment projects.
Resource provision includes:
1) Supply of material resources.
2) Development, creation of resources, if they are produced independently.
3) Conclusion of transactions for the provision of services, the performance of work from outside, the acquisition of rights to intangible assets, etc.
4) Hiring, training, retraining of human resources.
5) Communication links.
Logistics system criteria:
Efficiency, timeliness - just in time.
Sufficiency of necessary resources.
Compliance of the quality of resources with the needs of business processes.
Minimum inventory.
Optimality of costs for supply, storage, processing.
Compliance with contractual obligations.
4) Control actions for the use of resources in business processes.
Actions for the operational management of resources consist in the practical application of management systems in business processes carried out in organizational control centers. Application is carried out through the following functions: monitoring the external environment, marketing foreign markets, planning resources, measuring and evaluating the effectiveness and efficiency of the use of resources, generating information on resources, monitoring and analyzing the attraction, use, development of resources, motivation. Functions are directed to the coordination and interaction of resources in business processes to obtain effective results.
The effectiveness and quality of resource management is assessed by indicators:
Resource performance(power - workload, fact):
Number of units / population, power, time
Revenue / headcount, time
Quality of resources (assets):
Economic Value Added (EVA) / Assets
VRIN Assets / Assets
Net profit - Profit standard (industry average profit, income on government securities, income on deposits) = excess profit
Actual net profit / Normative profit
Surplus Profits / Assets
Adjustment of balance sheet assets for off-balance sheet assets:
Human resources (for example) = 10 years x PHOToklad.
Assets VRIN score:
There are in assets: fixed assets, intangible assets and others,
Not in assets: personnel, information, administrative, know-how, commercial (market share, number of consumers compared to potential) and others.
Resource Yield:
Revenue / Resource Cost (Adjusted Assets)
Revenue / Margin Assets (Resource Cost - Fixed Costs, Management Resources)
Net Cash Inflow / Cost of Resources (Assets)
The ratio of direct and indirect resources depending on the industry
Assets:
Changes in assets: growth, decrease by item, discounted valuation or adjusted for inflation
Non-current assets: (income - depreciation), growth, decrease by item, discounted valuation or adjusted for inflation
Current assets: (+ income - disposal), growth, decrease by items, discounted valuation or adjusted for inflation
Current assets: number of revolutions = Revenue / OA
Which assets at the expense of which liabilities and taking into account the cost of liabilities:
Equity - expected profit > deposit, return on state. securities
Borrowed capital - rate on bonds, bills
Loan - interest on a loan
Deferred liabilities - impact on attraction, investments, liquidity, financial stability
Liabilities:
Liquidity
Financial stability
Structure of liabilities
Return on Equity Profit / Equity
Goodwill:
Market Value of the Assets / Book Value of the Assets
Capital Gains Share Value Growth / Assets
General indicators for resources:
1) VRIN resources (list).
2) Cost productivity of resources.
3) Resource turnover.
4) Profitability of resources.
5) Net cash inflow of resources.
6) Good - villas.
For analysis, other indicators are also used that are considered important for business, including the evaluation of certain types of resources.
In case of achievement or non-achievement of planned indicators, the reasons for deviations are analyzed.
Reasons for low performance:
Wrong vision.
Not the right way to achieve goals.
Lack of resources.
Unsubstantiated ratings.
Incorrect conclusions.
Incorrect implementation of the strategy (action).
Not executing the strategy.
Reasons for low efficiency:
Wrong business organization.
Business mismanagement.
The quality of resources does not match the strategy.
Resource costs are not optimized.
Business processes are not rational.
Main issues related to resources:
There is no resource strategy.
There is no resource tactic to implement the strategy.
The performance of resources is not assessed when they are attracted and used. The income aspect is not considered.
The focus is on operational cost management. Decisions are not made from strategy and tactics, but from actual needs.
Costs are not optimized, but made, then the reduction after the fact.
Resources are not connected by mutual influence, they are not balanced: cost parallelism, low productivity, not high profitability, lack of goodwill.
Benefits of using the resource system:
1) A tool for making decisions from a position - looking forward, not looking back.
2) Comprehensive and systematic formation of a resource base for strategy and tactics, rather than chaotic requests from units.
3) Focus on the profitability of resources, their value for business, and not only on the cost of resources.
4) Rational distribution of resources between processes for the balance of strategic development.
5) Control of the sufficiency of the necessary resources to fulfill the set strategic tasks.
6) The economic resource management system is an integral part of the “business immune system” that counteracts the disorganization of activities and negative changes in the external environment.
Benefits of using the resource system:
1) The focus of attraction and use of resources on the effectiveness and efficiency of activities.
2) Optimization of resource costs depending on the focus on profitability and strengthening of market positions, competitiveness.
3) Accumulation of resources for expanded reproduction of capital, increasing the value of the business through goodwill.
Appendix No. 1 to the article.
Assets(assets) - a set of property resources used in activities for the purpose of generating income, profit.
Net assets (net assets value - NAV) - assets formed from equity.
Alternative(French alternative from lat. alter - one of two) - 1) one of the possible options for economic behavior, compared with another option in order to choose the best course of action; 2) a managerial decision that is opposed to another decision that excludes this one.
Business- purposeful activity to obtain financial results.
Budget(English - budget) - the valuation of the resources used in achieving established goals.
Buisness process- a set of managerial, production, marketing and other technological actions that provide a full cycle of production and sale of the company's goods.
Goodwill(goodwill - goodwill) - an intangible asset, "intangible capital": prestige, business reputation, contacts, customers and personnel of the company, which can be evaluated and entered into a special account. Goodwill is the difference between the valuation of a company by outside investors and the sum of its tangible assets recorded on the company's balance sheet.
Action- the process of interaction with any object, in which a predetermined goal is achieved.
Income= result resource connections V processes of production and sale of goods On the market.
Income factors: consumer (who pays), product (what they pay for), market (place and number of consumers).
Expenses(input, expenditures, outlay, costs) are the monetary costs of the resources used in the activities of the enterprise, which the enterprise bears in a certain period of time and which can be attributed to a specific product. Costs are a consequence of the possibility of obtaining income. That network is cause - income, consequence - costs.
Investments- investment of capital in monetary, tangible and intangible forms in entrepreneurial activity with the aim of making a profit.
Engineering(eng. engineering, lat. ingenium) - ingenuity; artifice; knowledge. Business engineering is a set of techniques and methods that a company uses to design a business in accordance with its goals.
Innovation -(lat. innovatio, eng. innovation - innovation) Innovation - innovation in the field of engineering, technology, labor organization or management, based on the use of scientific achievements and best practices. Innovation is the end result of innovative activity, realized in the form of:
- a new or improved product placed on the market; or
- a new or improved technological process used in practice.
Information(lat. information - explanation, presentation). Information communicated in any way that reduces uncertainty in some area.
Infrastructure- (lat. infra - below, under) components of the general device.
Capital(capital) - the accumulated stock of cash and capital goods, as an investment resource for the production and sale of goods in order to generate income. Capital is the main source of wealth, which increases through profit and asset valuation through future income generation. The capital gathers all the value of the business. Capital is an expression of the driving forces of a business, the success of their application, and the recognition of this by external and internal users: consumers, shareholders, creditors, investors, personnel, as well as competitors in the markets. Capitalization is the transfer of newly generated income into capital.
The cost of capital is the cost of raising capital.
Criterion(lat. - kreterion) a means for judgment, a sign on the basis of which an assessment is made.
Marketing (marketing) – market research. The management process of meeting the needs and requirements of individuals and legal entities through the creation of goods and consumer values.
Method(from the Greek. méthodos - the path of research or knowledge, theory, teaching), a set of techniques or operations of practical or theoretical development of reality, subject to the solution of a specific problem.
Model(lat. Modulus, fr. Modele - measure, sample, reproduction of an object, description, construction, scheme of a phenomenon, process). Conditional image of a control object.
Monitoring(from Latin monitor - reminiscent, supervising) - continuous monitoring of economic objects, analysis of their activities. An integral part of management.
operational management– decision-making and implementation of actions in real time, as part of the implementation of the strategy and the application of tactics of activity.
Organization- I communicate a slender appearance, arrange (lat.) - internal orderliness, consistency of processes and actions leading to the achievement of goals.
Passive(from lat. passivus - inactive) - a set of debts and obligations; part of the balance sheet, indicating the sources of formation of the enterprise's funds, their financing, grouped according to their ownership and purpose (own capital, borrowed capital, liabilities).
Plan(lat. - planium - plane) - goals and sequence of implementation of certain actions to achieve them.
Index- dependency expression. An indicator is an expression of dependency in the system. What describes part of the system. An indicator is a generalized characteristic of the properties of an object or process. The indicator acts as a methodological tool that provides an opportunity to test theoretical statements with the help of empirical data.
Profit- a positive difference between the income received and the cost of obtaining it.
Marginal profit is a positive difference between revenue and variable costs.
balance sheet profit(profit) - the positive difference between income and expenses for their receipt.
Net profit(net profit) – profit to be distributed.
Reason -(lat. causa), a phenomenon that directly causes, generates another phenomenon - a consequence.
Product ( from Latin. productus - produced) - a product that is the result of human labor, ready for consumption.
Process- a set of sequential actions to achieve certain results.
Buisness process is a system of consistent, purposeful and regulated activities in which, through the control action and with the help of resources, the inputs of the process are converted into outputs, the results of the process that are of value to consumers. (A.G. Shugaev) The key properties of a business process is that it is a finite and interconnected set of actions determined by relationships, motives, restrictions and resources within a finite set of subjects and objects that are combined into a system for the sake of common interests in order to obtain a specific result, alienated or consumed by the system itself.
Purpose - goal, task.
What is the technology of action.
From what - materials.
Where - geography, land, premises ...
What are the means of production.
Who is cadres.
How much is laborious.
Duration - term.
Business process indicators:
1. Power (productivity) of the process in quantity.
2. Material consumption - the cost of material resources by quantity.
3. Labor intensity - labor costs in man-days, man-hours.
4. The duration of the process (cycle).
5. Productivity of the process - power output.
6. Process efficiency - productivity in money.
7. The cost of the process - the cost in money.
8. Efficiency (EMF, profit, net cash inflow).
9. The value of the process for income.
Process (in control)- a set of technological operations (actions) to achieve a specific goal (achievement of results).
Result- what is at the end of the activity. Franz . - a consequence of something, a consequence, a final conclusion, a result, a denouement, an outcome, an end of the matter. The result is a clear and precise definition of what should be achieved in realizing the goal. The result is the programmed benefits and benefits of the business for all parties interested in it (owners, staff, consumers, investors, the state).
Efficiency- the amount of goods sold and the amount of income received. The degree of implementation of the planned activities, the achievement of planned results.
Market(market) - a set of existing and potential buyers of goods, services. Market: 1) a place of trade where sellers and buyers meet; 2) an economic system based on the exchange of goods between independent sellers and buyers; 3) place of purchase and sale of goods and services, conclusion of commercial transactions; 4) economic relations associated with the exchange of goods and services, as a result of which demand, supply and price are formed.
resource market– possible places for acquiring certain types of resources, proposals for resources.
Sales- sale of goods (exchange) for the purpose of generating income and profit.
Synergy, synergistic effect (Greek synergós - acting together) - an increase in the efficiency of activity as a result of the connection, integration, merging of individual parts into a single system due to the so-called system effect.
System- a whole made up of parts (Greek) - an interconnected combination of any parts that form a single whole.
System- a set of objects united by the achievement of a specific goal.
Consequence (consequence) - phenomenon, process, circumstance, situation, which is a conclusion from something. The effect is caused by the cause.
Way- sequential order of actions to achieve goals, results.
Strategy - the art of winning, how to achieve goals (desires into reality). Choosing the direction of achieving goals, based on limited resources, ways to maximize results. A strategy is a scenario for how to get income (result).
Structure- a way to combine the components of the system to achieve the goal.
Tactics- the art of warfare, the construction of troops (Greek). Tactics - organization and management of practical actions to implement the strategy.
Technology(Greek art, skill) - a set of methods of processing, manufacturing, changing properties, forms in the process of successive impact on an object. Methods of influence on materials, raw materials by means of production, labor.
Control(fr) - the art of directing to a goal. Conscious purposeful human impact on the objects of activity to obtain the expected results.
Factor- (lat. - factor) making, producing, the reason, the driving force of any process.
Target- this is an ideal, mental anticipation of the result of activity.
Net cash income(net cash flows) - a positive difference between the inflow and outflow of cash. Positive difference \u003d Proceeds from operating activities, investment activities, financial activities (cash flows from operating, Investing, financial activities) minus Retirement from operating, investment, financial activities (cash payment ...)
Efficiency- the relative effect, the effectiveness of the process, operation, project, defined as the ratio of the effect, result to the costs, expenses, resources that caused it, ensured its receipt. Obtaining a positive result of certain actions.
Appendix No. 2 to the article.
The methodological base includes:
Resource Based View - the resource theory of the firm (Barney).
Activity-based Economic Resources - an activity based on economic resources (Soldiers).
Core Competence - key competencies.
Product Life Cycle (Levitt) - product life cycle.
BCG Matrix is a product analysis model.
McKinsey Matrix is a business portfolio analysis model.
Knowledge Management - knowledge management.
Critical Success Factors - critical success factors.
SWOT analysis - analysis of opportunities and threats, strengths and weaknesses of the business.
Business Process Reengineering - reorganization of business processes (Hammer and Champy).
Value Stream Mapping - systematization of the value stream (Ono, Shingo, Jones, Haynes and Rich).
Theory Of Constraints - Theory of Constraints (Goldrat).
IFRS, GAAP - International Financial Reporting Standards.
Result Oriented Management - results-oriented management (Schuten and De Beers).
Balanced scorecard - balanced scorecard (BSC).
Strategy Map - strategy map (Norton, Kaplan).
Activity Based Costing - cost accounting by type of activity (Kaplan, Anderson).
Capital Asset Pricing Model is a financial asset valuation model (Sherpe, Treynor, Lintner).
Absorption Costing - costing by the method of full absorption of costs.
Activity Based Budgeting - planning based on actions.
Value Based Management /value-oriented management/.
Competitive advantage - competitive advantage. Five Competitive Forces - five competitive forces. (Porter)
EM - Economical Margin - economic margin (Obruki and Daniel).
Variable Costing (direct costing) - costing for variable (direct) costs.
Economic indicators:
EBIT - Earnings Before Interest and tax - earnings before interest and taxes.
EBITDA - Earnings Before Interest Taxes Depreciation Amortization - earnings before interest, taxes and depreciation.
EVA - Economic Value Added - economic value added.
CVP - Cost - Volume - Profit - volume, cost and profit analysis.
MVA - Market Value Added - market value added.
WACC - Weighted Average Cost of Capital - weighted average cost of capital.
Other economic indicators.
As a result of mastering the topic, the student must:
- know principles of organization of providing the project with resources; the main processes that ensure the management of project resources; main types of contracts with resource providers;
- be able to build a hierarchical structure of project resources, decompose work on resource management, take into account fluctuations in the load of resources when scheduling a project;
- own skills in applying methods for optimizing resources and accelerating the project, determining the contract price for different types of contracts, justifying the choice of resource suppliers for the project.
PROJECT RESOURCE PLANNING
In modern project management methodology, the concept of "resources" is interpreted quite broadly. These include all the objects and means involved in creating the product of the project. The resource complex of the project forms the relationship of labor, financial, material and technical, information, intellectual, temporary and other resources. Therefore, under project resources understand the set of means of accomplishing tasks used to implement the project and achieve its goals at a given level of quality.
In project management, two groups of resources are distinguished - material and labor (Fig. 7.1).
This classification is due to the need to take into account the accumulation of resources and their reuse. Material resources are non-reproducible, and labor resources are reproducible. Non-reproducible resources during the execution of operations are consumed either completely, irretrievably, or not completely, and then they can be accumulated for use in subsequent work. Reproducible resources do not change their shape during operations and can be used in other works.
Rice. 7.1.
If these resources are not used in a specific period of time, then their "capacity" cannot be accumulated for future project activities.
The interconnections of all types of project resources determine the identification of the main tasks of resource management, such as planning and optimal distribution of the resources necessary for the implementation of the project between individual types of work in terms of minimizing risks and taking into account existing time, budget and resource constraints.
In order to ensure effective resource management, the project provides for the implementation of the following main processes: defining constraints, iterative resource planning, organizing procurement and supply, monitoring and controlling resources. Let's consider the essence of these processes. Restrictions the project must be taken into account when developing an optimal profile for the use of physical resources, which are often scarce. The restrictions take into account the limiting ratios of time and resources:
- time limit assumes a fixed end date for the project and a minimum allowable amount of resources. Additional resources may be provided for congestion periods;
- resource limit It assumes the maximum acceleration of the deadlines for the completion of the project for a given amount of available resources, which cannot be changed. The resolution of conflict situations on resource provision is usually carried out
by shifting the completion date.
Within well-defined criteria for allocating resources, the task of the project manager is to find a compromise in the use of time and resources necessary to successfully complete the work of the project.
There are projects where a number of tasks require a fixed amount of time. For example, some processes in the production of medicines (identification of compliance with the purpose and requirements) are systemically limited. The technology provides that a new drug is tested for safety and no risk to the consumer at a certain temperature for a specified number of days. Increasing or decreasing the time will not give the desired verification accuracy. In a system-bound problem, no compromises are possible. Ensuring that resources are available exactly when they are needed is the single most important condition for such project tasks.
Resource constraints at any one time give rise to specific scheduling problems, such as conflicts between two or more tasks in a project. Problems are eliminated during planning by finding the best compromise on the use of resources, including time.
Process iterative resource planning is designed to develop a baseline resource plan that defines the project's resource requirements. The process begins by assigning resources to each activity in the project according to the list of assigned work. The need for resources is determined by two counter methods "top-down" and "bottom-up".
The distribution of resources by tasks consists in a clear fixed ™ at each level of decomposition of the processes of the types of resources required to complete the project. So, at the highest level, the types of material, technical, human and financial resources can be determined. Further, each type of resource is detailed into more specific categories, for example, human resources are differentiated by skills, material resources - by brands, assortments, etc. Performing these steps leads to the construction hierarchical structure of resources (Resource Breakdown Structure), or a resource tree (Figure 7.2). Ultimately, the resource baseline reflects the detailed distribution of resources across all types of work.
Based on the WBS of the project and the structuring of human and financial resources, if necessary, separate decompositions can be built, for example, a hierarchical organizational structure and a cost tree, or a cost structure.
Rice. 7.2.
To determine the need for human resources, a RACI matrix (matrix of responsibilities, duties or assignments) is compiled, in which this need is distributed among the tasks of the WBS. This is a common tool for tabular coordination and fixing the roles of project executors, displaying their interaction with each other, used to coordinate and synchronize the work of different groups, multidisciplinary teams. It helps to reduce the risk of conflict situations.
Having developed a resource plan, they proceed to the next resource planning procedure - drawing up project schedule taking into account the distribution of resources over time. It should be noted the complexity of this procedure. So, in management practice, there is often a need for a non-deficient resource at a time when it is fully involved in other work (perhaps even in an adjacent project). This can lead to a halt in the ongoing work or a significant slowdown, and if it is not possible to restore the development of the project, then its “death” occurs.
When developing a project schedule, it is necessary to determine when each of the resources will be available to perform project activities, as well as calculate the total load created by the project tasks on each resource for each time period of the project. Thus, the availability of human resources is determined by the cost of working time for the employee to perform each project operation. When assessing the availability of material resources, their required quantity and availability are taken into account. Hence, resource availability means the maximum possible time for a resource to participate in a project within its calendar.
IN resource calendar the dates of working days, holidays and weekends, or the working and non-working periods of the resource are usually defined. According to such a calendar, the deadlines for the implementation of the necessary project operations are determined using the resources provided for this. Along with an indication of availability, the calendar serves as the most important parameter of human resources.
- By its very nature, time is not a resource, but physical resource management allows you to either speed up or slow down the time of the project, i.e. manage deadlines. Therefore, in a project, time can be considered as a resource that sets the constraints, duration, and timing of the project.
- Compiled by A.A. Yussuf based on the source: Project Management: study guide for students studying in the specialty "Organization Management" / I.I. Mazur [and others]; under total ed. I.I. Mazura, V.D. Shapiro.S. 735-736.
- See: Meredith J., Mantell S. Project management. 8th ed. St. Petersburg: Piter, 2014. S. 432.
- PMBOK template 6.4.3.2 "Hierarchical structure of resources". URL: http://www.pmdoc.ru/product/517/ (date of access: 08/10/2017).
- RACI (from the English. Responsible, Accountable, Consulted, Informed - responsible, approving, consulting, informed).
