Tyrinov A. The formation of the efficiency increasing mechanism of industrial enterprises

Object of study: the process of formation the mechanism of industrial enterprises performance in the current economic conditions; purpose of the work: improvement of the theoretical framework and development of the methodological recommendations on the formation formation of the efficiency increasing mechanism of industrial enterprises of Ukraine; research methods and apparatus: systems analysis; dialectical method, analysis and synthesis; statistical, cluster, functional and cost analysis; structural and logical method; scenario approach; graphical method; theoretical and practical results: the efficiency increasing mechanism, where, as distinct from existing mechanism, the organization of processes of harmonization and participants coordination in the planning and production activity is based on the functional matrix, in which it is reduced the number of procedures of coordination at the highest level through the formation of horizontal working groups where it is determined the significant amount of time spent on coordinating consultations in accordance with the results of functional cost analysis; methodical approach to formation of the efficiency increasing mechanism of the company, which, unlike conventional, is based on the level of effectiveness of a particular cluster of enterprises while choosing the base unit of mechanism and is based on deviation from the mean cluster in terms of efficiency while choosing the additional submechanism; grounding the areas of application the concept of «management system», «institute» and «mechanism», which feature is ranking functions and features that make up these concepts, while the main function of mechanism is to coordinate the causal and communicational relations affecting the final performance of enterprise; theoretical framework on the need for evaluation of the efficiency increasing mechanism in two dialectically interdependent planes, that, unlike the existing ones, are taking into account both the characteristics of the mechanism, and the final performance of the company; process of formation the cost cut oriented mechanism of increasing the efficiency of enterprise activity , which is different from the existing by coordinating production activities based on the optimization of the economic costs while reproducting the performance of the enterprise; the degree of implementation: developments are implemented in practical activity of PJSC "Starokramatorsk Machine Building Plant", LLC "Kharkiv battery plant" VLADAR ", Simon Kuznets KhNUE in teaching courses "Accounting in business management" and "Accounting for production and management costs"; area of application: production activity of industrial enterprises, educational process.