ANALYSIS OF THE OPERATIONAL EFFICIENCY OF THE ENTERPRISE RESOURCE POTENTIAL: COMPREHENSIVE APPROACH

Abstract

The purpose of this article is to develop a methodology for the analysis the of resource potential efficiencyon the integrated approach using extensive and intensive indicators.

The article clarifies the economic substance of the terms “resources”, “resource potential”, “production potential” and “competitive capacity” and systematizes the production resources classification. The classification by the following criteria has been suggested: by the composition (technical, material, human, financial, natural, spatial, technological, information); by the origin (primary, secondary); by the structure (instruments of labor, objects of labor, products of labor) by the area of use (manufacture, turnover).

Thequantitative (extensive) and qualitative (intensive) indicators characterizing the use of the production resources have been determined. Unlike the traditional methodological approaches to the efficiency analysis of the certain types of production resources(material, labor, plant and equipment) usage, method of thecomplex efficiency analysis of the production resources set in the view of the extensive and intensive research direction has been developed. The basic analytical stages of research, algorithms of the individual indices calculationby three groups of resources weredeterminedand the mechanism of their synthesis in the integral indexhas been suggested.

It has been proved that the growth impact of a certain type of the company’s resource income is growing faster compared to the growth rate of the resource. In anticipation of the resource growth rate compared to the revenue growth rate from product sales, there is an additional diversion of funds invested in the resource, which indicates a decrease in the efficiency of the entity’sresource potential.

On the numeralexample the author’s method of the comprehensive analysis of the resource efficiency has been illustrated. The algorithm of the calculating of the relative savings or cost overruns due to the extensification or intensification changesin the use of inputs has been suggested.

The following method makes it possible to identify the reserves to better use, taking into account the external factors and serves as the basis for the optimal strategy formationto strengthen its competitive advantage through the better use of company’sinternal resources potential.