Measures to improve the operation of the enterprise.

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EVENTS TO IMPROVE THE ACTIVITIES OF JUSTFOYU LLC

There is nothing permanent in this world: all economic processes are intensively developing and changing under the influence of various factors. All this has an impact on the effective operation of the enterprise and then it is necessary to improve the areas of operation of the management system. Restaurant management at Justfoyu LLC is fully consistent with the trends of the modern world.

The desire to succeed is characteristic of many enterprises, therefore, in the context of the consequences of the economic crisis, which affected trade turnover, costs, by reducing profits, it is necessary to improve the management system of the Justfoyu LLC restaurant. To be successful over time, to survive and achieve its goals, a business must be both efficient and effective.

To improve the overall enterprise management system, I would like to propose the following measures:

• 1) Improvement organizational structure Justfoyu LLC.
• 2) Development and introduction of a collection wine list.
• 3) Implementation of technical menu analysis.
• 4) Carry out activities aimed at improving the quality of service in the Justfoyu restaurant.
• 5) Training chefs in carving techniques.
• 6) Develop advertising activities, for example, a "Ticket Line" advertisement on a bus.

Action 1. Change in the organizational structure of Justfoyu LLC.

Taking a closer look at the organizational structure of Justfoyu LLC, I see that the restaurant is understaffed; I think it is simply necessary to introduce the position of a marketer into the organizational structure.

The main responsibility of a marketer will be to organize marketing policy restaurant, cooperation with advertising agencies. Organization and conduct of PR campaigns and PR companies, preparation of publications for the media, holding press conferences, drawing up press releases to create the image of the enterprise in the eyes of consumers, i.e. implementation of public relations.

The changed organizational structure is shown in Figure 10.

Figure 3.1 Changed organizational structure of the Justfoyu restaurant management

To find out how effective this event will be, and whether we will make a profit from the changes, we will make the following calculations:

• 1. Let’s calculate the cost of maintaining a marketing specialist position for the year:
  • - Salary (30,000 rubles per month), per year - 360,000 rubles.
  • - Costs for equipment of the workplace: table - 10,000 rubles, computer - 30,000 rubles; chair - 3000 rubles; stationery - 1000 rubles. Total - 44,000 rubles +360,000= 404,000 rubles.

Activity 2. Development and introduction of a collection wine list.

Wine list - a document containing a list of alcoholic beverages, intended for information about the names of drinks and their prices. It is being developed for a more efficient sale of elite collection wines to guests who order expensive wines and have a large monetary income, developing a map of collection wines indicating: region; grape varieties; its taste and with recommendations for dishes to go with it. Thus, the sales volume of expensive dishes will increase.

Let's calculate the costs: information about wine can be obtained from producers or in a wine reference book; ordering wine cards costs from 500 to 1000 rubles per set, the price depends on the quality of the cover, presence of the restaurant logo, etc. Let’s take 10,000 thousand rubles for expenses.

Activity 3. Implementation of technical menu analysis.

For effective menu management, it is necessary to regularly conduct sales analysis, that is, technical menu analysis. Having the data obtained as a result of such analyzes, small adjustments can be made to the menu so that subsequent menus bring significant profits. To do this, I suggest purchasing a special program designed for sales analysis. The program for technical menu analysis will cost 14,450 thousand rubles.

Action 4. Carry out activities aimed at improving the quality of service in the Justfoyu restaurant.

Develop activities aimed at improving the quality of service (study, training, professional testing, certification) to be assigned to the manager. To determine the effectiveness of training, evaluation must be carried out at each level, otherwise it is impossible to draw a conclusion about the impact of the training on the final result.

For example: Training is being conducted on the topic “Working with customer complaints.” After its completion, we evaluate how much we liked the training itself and the way the material was presented. Next, we check what employees remember from the training results (they know service standards, the algorithm for working with clients, etc.). After this, we analyze how employees apply the acquired knowledge and skills.

Increased attention to the quality of service requires that restaurant employees have skills in serving visitors and working in a team. But the visitor is different and often the psychological pressure from the guests spills out on the waiters and bartenders.

It is necessary to organize psychological training for staff once a year or more often (if the restaurant can afford it). The work of psychologists will help mitigate conflict situations in the workplace, between a waiter and a customer, between staff and each other.

Part of the training program should be devoted to additional sales, that is, training waiters in ways that help increase the average check amount, for example, the waiter should be able to offer an additional sauce or side dish to the selected dish.

Let's calculate the costs: one group training on the premises of a restaurant costs 5,000 thousand rubles, I think five classes 5 x 5 = 25,000 thousand rubles are enough.

Activity 5. Train chefs in carving techniques. This method of table setting is not yet very developed in the Moscow restaurant services market. In the skillful hands of a master using a special knife, an ordinary watermelon, melon, or pumpkin will turn into a bouquet of flowers or a statue of a person, bird, or animal. Any fruit or vegetable can be used for artistic carving. The carving artist simply needs to consider the structure of the carving and use the right color to emulate the chosen theme.

But still, in the art of carving, the primacy belongs to the watermelon, because it is easiest for chef-carvers to give this berry simply magical shapes - figures of people, animals, birds, various ornaments and flowers. An example of the carving technique is presented in Figure 11.

Let's calculate the costs: Training in the art of carving, the price of one group lesson on the territory of a restaurant costs 5,000 thousand rubles. I think five lessons are enough 5 * 5 = 25,000 rubles.

Figure 3.2 Carving technique

• - Payment for 1 month = 2000 rub.
• - Rating: per day ~ 1000 people
• - Advertising output ~ 140 times per day:
  • 1) Text volume is 120 characters.
  • 2) 1 time every 5 - 10 minutes.
• - The cost of the service per year is 12 * 2000 = 24,000 rubles.
• - The total cost of implementing the measures will be 502,450 thousand rubles.

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SCIENTIFIC ASPECT No. 1 – 2013 – Samara: Publishing House “Aspect” LLC, 2012. – 228 p. Signed for publication on April 10, 2013. Xerox paper. Printing is efficient. Format 120x168 1/8. Volume 22.5 p.l.

SCIENTIFIC ASPECT No. 4 – 2012 – Samara: Publishing House “Aspect” LLC, 2012. – T.1-2. – 304 p. Signed for publication on January 10, 2013. Xerox paper. Printing is efficient. Format 120x168 1/8. Volume 38p.l.

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Improvement measures financial results activity of the enterprise

Pugina Larisa Ivanovna– Candidate of Economic Sciences, Associate Professor of the Murom Institute (branch) of Vladimirsky state university named after Alexander Grigorievich and Nikolai Grigorievich Stoletov.

Rodionova Elena Viktorovna- Candidate of Economic Sciences, Associate Professor of the Murom Institute (branch) of Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletov.

Koneva Olesya Vladimirovna– student of the Murom Institute (branch) of the Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletov.

Annotation: This article presents the main theoretical and practical aspects of managing the financial results of an enterprise. The main directions for their maximization and optimization are formulated.

Keywords: Profit, financial results, analysis, measures to improve financial results, reserves for profit growth, profitability of activities.

The relevance of the chosen topic is determined by the fact that the analysis of the financial performance of an enterprise allows us to identify bottlenecks and weaknesses that have a negative effect on the growth of profits and profitability of the enterprise. Which, in turn, allows us to develop the necessary set of measures to improve them in the process of its further activities.

Measures to improve financial performance for each specific enterprise are unique and are developed taking into account its current financial and economic condition and the dynamics of its development over the previous few years.

Thus, an analysis of the financial statements of the activities of the shipbuilding industry enterprise JSC Okskaya Shipyard for the period 2015-2017 made it possible to identify and formulate the main trends that negatively affect the optimal formation of the financial results of the enterprise, namely:

1. rapid growth in the cost of manufactured products;
2. a significant increase in the amount of other expenses with a simultaneous decrease in other income of the enterprise;
3. decrease in profitability of sales in core activities.

The main goal of identifying the main reasons leading to a decrease in the financial performance of an enterprise is to develop a set of measures aimed at reducing their negative impact on profits and profitability of activities.

As mentioned above, measures to improve financial results are unique for each enterprise and are developed for each business entity individually.

In this case, the following set of measures was developed to optimize the financial result of a shipbuilding enterprise. I will dwell on each trend in more detail and formulate a set of measures in each area.

The first drawback - a significant increase in the cost of manufactured products (at the end of 2016, costs per ruble of revenue increased by 0.7% compared to 2015) - is proposed to be resolved by the following set of measures:

eliminating losses from defects by:

Carrying out control at all stages of work;

Introducing a motivational component into the existing system of remuneration for workers, allowing incentives in rubles in the absence of defects;

Improvement of personnel qualifications;

Creating comfortable working conditions for employees;

1. reduction in costs for materials, which in the structure of production costs at the end of 2016 amounted to 57.2%. Searching for new suppliers of raw materials and materials, concluding long-term contracts at more flexible prices is one way out of this situation;
2. optimization of costs for contractors’ services, which are included in the cost structure products sold make up 15.5%;
3. reducing energy costs by installing metering devices, as well as developing and implementing measures to improve the energy efficiency of production;
4. reduction in the share of overhead costs, the share of which amounted to more than 20% at the end of 2016.

Thus, we can say that the implementation of measures aimed at reducing the cost of manufactured products is the main thing for increasing the amount of profit and the level of profitability of the enterprise.

The next disadvantage is the significant amount of other expenses of the enterprise. At the end of 2016, more than 60% of the enterprise’s other expenses are interest payable on loans received. The analysis showed that such a significant share of this type of other expenses is associated not only with the payment of interest on loans taken according to the payment schedule, but also with the payment of penalties due to overdue loans. Compliance with the repayment schedule for existing loans is the main reserve for reducing other expenses of the enterprise.

The same policy can be recommended for compliance with tax discipline, since the share of tax payments in other expenses of the enterprise at the end of 2016 amounted to 13.2% or 46.0 million rubles. and tax penalties are significant.

The third disadvantage is a decrease in profitability of sales. You can also increase the profitability of sales in this case discussed here by:

1. reducing the cost of manufactured products;
2. increasing the volume of services provided (less costly, less material-intensive);
3. increasing the turnover of assets (property) of the enterprise.

Analyzing the financial statements of the enterprise JSC "Okskaya Shipyard" for 2015-2017, including actual data on the structure of the cost of production of the enterprise, the dynamics and structure of sales, taking into account the economic effect of the implementation of the above measures, based on the forecast for the development of the enterprise for the next fiscal year you can calculate the estimated amount of increase in the profit of the enterprise.

Table 1. Generalized reserves for increasing the amount of profit.

Thus, the final increase in profit from the implementation of the proposed measures can amount to 156,719.7 thousand rubles, which in turn will significantly improve everything financial indicators activity of the enterprise in the forecast period.

Table 2. Comparison of the financial results of the enterprise JSC Okskaya Shipyard from the application of all proposed measures.

Analysis of forecast indicators of profit and profitability gives reason to conclude that, subject to the implementation of the developed measures, the level of operational efficiency and return on the enterprise's invested capital will increase. Therefore, the implementation of these measures is advisable.

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