Evaluation of the effectiveness of management decisions based on the program for sustainable enterprise development

Sustainable development of an enterprise (an economic organization) is viewed as the quality of its functioning, when it is able to maintain its economic integrity and independence and achieve its goals in conditions of objectively existing periods of growth, maturity and decline in accordance with its life cycle.

From a formal point of view, within the framework of systemic representations, sustainable development and increasing the effectiveness of managerial decisions are based on the interaction of the processes of ensuring local stability of the system under consideration in each separate period of its functioning and the formation of development goals. An objective assessment of the effectiveness of management decisions provides for the application of a certain concept of ensuring the sustainable development of economic systems in practice. And this, in turn, requires reaching a state of high-level equilibrium of the system. It is quite obvious that methods of assessing the effectiveness of management decisions, like the enterprises themselves, differ in terms of level of development and degree of sustainability. It is expedient to distinguish three initial equilibrium levels: a nonequilibrium state, a low-level and a high-level equilibrium, denoting them respectively as levels C, B and A.

Level C is unsatisfactory working enterprises (systematically unprofitable or experiencing serious difficulties). They are characterized by violations of production processes and the inability to organize a normal reproduction process. Reproduction is not provided due to irreversible loss of resources. The primary task here is first of all a comprehensive and objective assessment of the effectiveness of managerial decisions, the establishment of simple reproduction by improving the organization of production and management within the framework of the adopted production strategy (production program); The main criterion is the optimization of costs and production volumes in the current period. The process of improving the existing structure has its limits, therefore, if it is impossible to obtain satisfactory results in the short term, more profound changes should be made using system design processes.

At level B, satisfactorily operating enterprises ("average", having stable indicators within a small deviation from the breakeven level) are presented. They are characterized by a situation where incomes cover expenses, there is a simple reproduction. The task is to provide extended reproduction by selecting and optimizing the production program for the medium term, conducting priority measures to improve production; Criterion - optimization of costs and revenues in the medium term.

Enterprises with good performance indicators (industry leaders) are represented at level A. They are characterized by the most favorable state of internal processes, the main efforts are directed to the analysis of development prospects and the choice of a long-term strategy. This involves the development, evaluation and selection of development programs on an alternative basis, the selection criterion is capital growth and the strengthening of the market position in the long-term period, the implementation method is the continuous monitoring and evaluation of the effectiveness of management decisions in the current regime.

Given the low level of efficiency of some enterprises, their transition to sustainable development is impossible without the stage of rehabilitation, i.e. Without developing and implementing a set of measures aimed at their financial recovery, ensuring the production of competitive products (services) and improving the efficiency of functioning, which is objectively preceded by an adequate assessment of the effectiveness of management decisions. Changes in the rehabilitation process are usually associated with restructuring. Objects of restructuring at the enterprise can be: organizational and legal form, management system, production, enterprise property, personnel, finance. In addition to objects, it is advisable to identify the levels of required restructuring that have a certain connection with the initial level of economic stability of the enterprise.

In the case of diagnosing the initial condition as a nonequilibrium or low-level equilibrium, the enterprise restructuring program should include additional measures to eliminate the unstable state and transition to a high-level equilibrium level. Therefore, the recommended program of measures has a common basis that implements the proposed concept of sustainable development of the economic system and, thus, mandatory for all business entities regardless of their condition, and expansion, taking into account the specifics of enterprises and their level of development. In the case of diagnosing the state of disequilibrium, the enterprise restructuring program should include blocks of activities of all three levels (A, B, C), oriented to different planning horizons, but having a single reference point-the present moment. Structure of the activity groups depending on the initial state of the enterprise:

Content of restructuring activities

Baselines

Planning horizon

Sustainability Long-term Short-term Medium-term

From block 1 (T1) block 1 (T2) block 1 (T3)

Block 2 (T1) block 2 (T2)

Block 3 (T1)

In block 1 (T1) block 1 (T2) block 1 (T3)

Block 2 (T1) block 2 (T2)

And block 1 (T1) block 1 (T2) block 1 (T3)

Despite the fact that the organizational arrangements of Block 3 (T1) are related to the current activities, they are also preparing a base for starting work on a more profound restructuring of the enterprise. Thus, the program of measures for sustainable development includes activities aimed at different horizons of planning, but having a single point of reference - the present moment. One of the main difficulties in implementing these measures is overcoming the psychological barrier at the enterprise's management towards the beginning of medium-term and even more long-term changes, since the current confusion takes away all the forces and time from it.

The result of the restructuring should be the formation, regardless of the initial level of sustainability of the enterprise at the time of the beginning of the change. Thus, the program is a multi-level system for the development of adaptive behavior of an enterprise in a competitive environment aimed at achieving entrepreneurial success.