Simple programs like 1s. Free software for accounting. Have you ever spent
Modern accounting is closely related to automation and computer programs. Firm 1C was one of the first to make programs for accounting. Today, analogues occupy a significant share in the 1C accounting software market. In this article, we will talk about alternative accounting systems that combine accounting automation with expert support.
Personal computers have changed accounting. You may not know this, but in the past, accountants filled out a thick journal manually and calculated the totals on a calculator. But in the early 90s, 1C appeared and began to make computer programs for accountants. Since then, many analogues of 1C have appeared on the accounting software market. Alternative programs differ in their characteristics, price and interface. Our article will help you navigate this diversity and choose the right accounting system for yourself.
This diagram shows the share of various accounting systems in the Russian market.
Today, there are systems on the accounting software market that are an alternative to 1C programs. They may be more attractive to users in some respects. For example, by price or quality of support. Rumor has it that it is not so easy to get through to 1C for advice. Those who are looking for free or paid analogues of 1C enterprise or 1C accounting should take a closer look at Russian programs. The best 1C alternative is the BukhSoft program, which has many advantages. From the Russian programs one can also note such products as Parus and Galaktika. The most popular Western systems are Axapta and SAP. There are also free analogues of 1C with limited functionality that may be suitable for micro-enterprises. These are the main competitors of 1C in Russia.
1C is quite difficult to master. This is also evidenced by the description of 1C, which is several fairly voluminous books. In 1C, platforms and interfaces often change, because of this, users need to re-master the program each time. BukhSoft has an intuitive interface and a minimum of user settings. This allows you to get started right away. Mastering the BukhSoft system does not cause problems even for novice users, and it is certainly the best analogue of 1C for small businesses.
The Parus program is focused primarily on public sector organizations and large companies. The first version of "Sail" was made in 1989 for payroll at the Central Clinical Hospital of the Academy of Sciences. Nowadays, the main products of Parus are Parus-Budget 7, Parus-Budget 8, Parus-Enterprise 8. According to the feedback of many users, payroll accounting is well implemented in the system. The Parus program is not cheap, because it works on the Oracle Database platform. This requires a large investment in equipment and subsequent maintenance. The sail successfully operates in such companies as Eurocement Group, the Tractor Plants concern and other large enterprises. If you need to set up accounting at a large manufacturing enterprise, then Sail will be a justified choice and a worthy analogue of 1C.
Galaktika is a domestic multifunctional ERP system for solving a full range of tasks for managing business processes of organizations. It is aimed at large and medium enterprises. The term ERP came to us from the USA. It means that the program allows you to automate the planning of all enterprise resources online. ERP systems are complex expensive products. They have a general model of all activities of the enterprise and all processes occurring in production. Materials, human resources, financial management, technological chains, all this is integrated into the ERP system, and as a result you get a balanced solution for managing your enterprise. The introduction of such products takes several years, because it is necessary to take into account absolutely all the processes and resources of the enterprise. It is expensive, but if you are a large manufacturing enterprise, then the costs will pay off. In our opinion, a program similar to 1C.
Many people know this program from the USA by its old name - Axapta. It belongs to Microsoft and is an ERP system designed for medium and large businesses. With Axapta, you can automate financial management and business analysis, as well as manage production processes. It implements the ability to work in a lean manufacturing mode, developed on the basis of Toyota's manufacturing experience. The basic principle of such production is the constant desire to eliminate all types of losses. This implies participation in the optimization process of each employee and maximum customer orientation. If we compare 1C and , it is important to note that 1C is more adapted to Russian accounting, but Axapta has wider functionality. If your company has decided to implement the principles of lean manufacturing and you are ready for big expenses, then Dynamics AX is a completely acceptable analogue of 1C. Keep in mind that a successful implementation of such a system requires a strong team of programmers and specialists in production business processes. We advise you to choose a company for implementation with extensive experience in implementing similar projects in Russia.
SAP
This is a German ERP enterprise management system. With its help, you can automate accounting, production, trade, finance, warehouse management, personnel management, etc. The most famous product of the company is SAP R / 3. In Russia, SAP ERP systems occupy a fairly large market share, about 6%. The main users are large corporations, such as Norilsk Nickel, Russian Railways, Euroset, Rosavtom. SAP R / 3 is a worthy analogue of 1C. If we compare 1C:ERP and SAP R / 3, then the main advantage of 1C will be the price and adaptability to Russian legislation. SAP consultants are among the most expensive specialists on the labor market. For the full implementation of SAP R / 3, you will need more than tens of millions of rubles. And the cost of subsequent maintenance will cost a pretty penny.
Free accounting software
There are inexpensive or free analogues of 1C on the software market, which can become an alternative to 1C for small companies. They do not have the extensive capabilities that full-fledged accounting systems have, but they are an analogue of 1C for micro-enterprises. At the initial stage of a small business, they may well become a successful alternative to 1C.
The online service My Business is designed for accounting using the Internet resource of the same name. In it, you can issue an invoice, generate a reconciliation act, make tax returns and send them to the inspection. The service also offers users outsourcing services and online consultations. Online may well become an alternative to 1C if you have small requests for functionality and there is no accountant on staff.
The Own Technology program was created for management accounting, it is distributed free of charge to 10 workplaces. It provides management and document flow in trade and production. With its help, you can issue invoices, invoices, acts of work performed, invoices TORG-12, UPD, invoices. The network version allows a large number of users to work with a single database. The accounting system "Own Technology" can be considered an analogue of 1C for small companies with a limited budget. It is worth noting that its free version has a limited set of reports, so before choosing a version, carefully read the features and functionality of the software.
Openbravo is a Western, free web-based ERP system aimed at small and medium businesses. Openbravo includes the ability to manage supplies, finance, production, projects, and sales. This program can be considered a free analogue for 1C. A special application for Openbravo POS allows you to automate the cashier's workplace. Openbravo was originally focused on Western companies, so the system interface is different from the usual accounting programs. It should be noted that the term ERP is used by developers for marketing purposes. The practical possibilities of budget programs do not actually allow planning enterprise resources and managing all business processes
This Ukrainian automated enterprise management system. Initially, it was aimed at Ukrainian users, but there is a version of the system for working in the Russian Federation. The Debit Plus Accounting program includes the following modules for accounting: accounting for goods and materials, accounting for banking, cash transactions, wages, fixed assets, and personnel records.
Its interface vaguely resembles the 1C interface. The Debit Plus program can be considered an acceptable analogue of 1C for small businesses.
The system is designed to automate accounting and management in commercial and industrial enterprises. It covers all the main aspects of economic activity: supply, production, marketing, wholesale and retail trade, mutual settlements with buyers and suppliers. The accounting block of the GrossBee program is free, you will have to pay for the rest of the accounting sections. The system continues to develop actively, new modules are constantly appearing in it, which are connected to the rest within the framework of the overall software architecture. The GrossBee program is a full-fledged analogue of 1C and can be chosen by small and medium enterprises for keeping records.
1s is one second. The name of the company means a quick search on the Internet for the necessary information. After all, 1C began with the development of its own search engine. Now 1C is developing accounting systems, educational programs and computer games. The most famous program of the company 1C - 1C: Enterprise. You will learn about analogues of 1C further. Of the educational products, the most famous are 1C: Tutor, 1C: School, 1C: Education.
Currently, 1C offers several different accounting systems in terms of functionality. The main ones are 1C: Accounting, 1C: Trade Management, 1C: Salary and personnel management. For accounting at large enterprises, 1C: Enterprise Management (ERP) has recently been released. It is positioned by 1C as a competitor to large and expensive Western accounting systems, which we will also write about in this article.
On the basis of 1C:Enterprise, you can create various programs of a narrow industry focus, for example, for accounting in pharmacies or canteens. These developments are carried out by numerous partner companies that work with 1C on the principle of "franchising". In other words, they buy from 1C the right to use its trademark. Support for all 1C products, including installation of updates and training, is also entrusted to the partner network.
Since the task of writing “analogues” and “alternatives” of 1C is not trivial, it makes sense to state your vision and key points based on the experience of writing your knee-length crafts. Well, as a bonus, hear criticism and redo where you missed in time.
In fact, at the moment 1C occupies an overwhelming segment in the niche of accounting systems. This is due to a number of reasons, including aggressive marketing. Let me remind you the technical side. 1C in general, consists of two physically separate parts - the actual platform (kernel, engine) and the so-called configuration.
The configuration is the part where the applied business logic is actually implemented. The platform provides persistent storage, high-level business objects, all kinds of constructors and report builders, and a special programming language. But on its own, a technology platform, even with such capabilities, would not be successful. Therefore, the configuration comes with already written logic - accounting, trade, warehouse, etc. subject to current legislation. This is a rather voluminous work, but as a result, the user receives a ready-made complete solution. And since the configuration code itself is open, it remains possible to adjust the business logic in any way and adjust it to fit your business.
These are pluses. But there are also a lot of downsides. In order not to describe here, you can read for example.
There are a lot of attempts to oust 1C. Most projects are trying to surpass the advantages of 1C. Competing with a huge corporation is unpromising. Products written in Delphi or .NET, that is, requiring recompilation, are generally non-competitive, those who try to screw javascript or VBA engines as DSLs look a little better, but in any case, such solutions can be used mainly if there is a full-time programmer, which is small business, as a rule, cannot afford.
Let's try to get to the other side. Do not try to surpass the advantages of 1C, but offer solutions to those problems where 1C has disadvantages.
Since the minuses balance the pluses somewhere, and we won’t have these minuses, then even if we don’t have pluses at the 1C level, the balance will be approximately the same.
So, what characteristics should the created system have.
opensource. Cross-platform.
No explanation is required here.Web application.
Multi-user mode with the possibility of direct access from mobile devices without the need to write special clients, synchronize directories, etc.PHP
A low barrier language familiar to most web developers. You only need a text editor to make changes. The web application is easily updated by replacing individual files (hello to the 1C configurator). A scripting, weakly typed language, combined with a set of high-level business objects, is well suited for writing business logic.It would seem, what else is needed for happiness. Nevertheless, in reality, open source accounting systems are, as a rule, a crooked porting of foreign developments.
And the curve is not only localization. It takes a lot of work to bring it into national legislation. But that's not all. An accountant, looking at the page of such a system, will not understand what half of the fields are for and how to work here in general. Do not forget that the user probably already has experience with 1C and for sure this is his only experience with the accounting system. This means that out of hundreds of ways to make the invoice entry page layout and sign the input elements, you need to choose the one that resembles 1C to the maximum (which means you need to shovel all the pages of foreign creation).
When I let freelancers fill my system with demo data (such as a demo - configuration in 1C), the question never arose - how to work here.
A more common problem is overcomplication of the system. I think this is the main reason why projects are not brought to mind.
The programmer usually makes the system as flexible as possible (how could it be otherwise!) spends two-thirds of the time writing numerous settings, wizards, generators, or even worse command-line tools, etc.
The user, an accountant aunt, not being an IT person, looks longingly at all this goodness, not understanding why you can’t just put a couple of buttons. Then he calls the programmer to come and set up the program after another order from the Ministry of Finance. The programmer is sincerely indignant that for a stupid user, is it really difficult to deal with a couple of dozen checkers and comboboxes. True, his fuse subsides when it turns out that you can’t get by with customization and now you have to wade through the jungle of infrastructure code that provides the notorious flexibility.
An example is 1C itself - from version 2.0, where accountants really entered formulas in a special "bird" language to monster 8.3. Try to give a manual to the uninitiated and calculate how much he tries to get into the ornate verbal construction “plan of types of characteristics”.
This is where the next idea comes from. Since it’s all the same to invite a programmer and the cost of this programmer’s work is proportional to the sophisticated system, then why screw it up. Isn't it easier to throw out everything that is evil and give the programmer the opportunity to work only with business logic, because the implementation of business logic is actually the task of the program.
Let me explain with an example. Chart of accounts. It changes very rarely. It is configured once during the implementation of the program and, as a rule, does not change during operation (I remind you that this is not about enterprise systems). Perhaps someday you will need to add a sub-account. But the code must also be adjusted for it, which means that a programmer should be called. But the programmer will insert a new entry into the chart of accounts in two seconds using the usual phpMyAdmin and there is no need to write an editor for the chart of accounts and force the user to indicate unknown accounts in advance in the forms for entering primary documents.
Similarly, you can leave only the really necessary and, most importantly, understandable to the user, business logic settings - addresses, tax rates, etc.
Here is the main ideology, which, in my opinion, should be present in the implementation of this class of tasks.
And now some general technical ideas that may be useful to "cyclists" when writing their own "killer" 1C.
Document storage
A typical question on the forums, asked by writers of CRM, accounting, warehouse systems and workflow systems. How to store documents that obviously have a heterogeneous structure. A separate table for each type of document, a common table with a bunch of universal fields, now fashionable NoSQL storage...It is proposed to store all documents in one table in a blob, packed in XML. Separately - only common fields that are shown in lists and journals - document number, creation date, author, status. Packing in XML has an advantage over serialization or json - each value is framed by a named tag, which means that you can perform an end-to-end search without bumping into extra lines. That is, find a link to a counterparty by
is not difficult, especially since most database servers support XPath. Packing and unpacking occurs automatically in the base class, for example, Document which contains two predefined associative arrays - header and details (an array of arrays for the tabular part) and which are filled with child classes - primary documents as they like it. The key of the associative array becomes the tag, the value becomes the content.
The packing and unpacking functions are called before writing and after reading the document from the database, respectively.
It is also recommended to use denormalization. For example, not only the id of the counterparty is written to the document, but also its name, which is presented to the user. It doesn’t ask for much, but it allows you to do without joins to other tables and the use of “historical” attributes.
Similarly, you can store directories - counterparties, employees, etc. Separately, in the corresponding tables, only the fields of identifiers, names, types. That is, by what sorting or selection may be needed. The rest is packaged in XML. This approach, among other things, will avoid the need to change the database structure when making changes to the system (for example, the appearance of a new directory attribute).
Ideally, the structure of the database should change only when some completely new business entities appear in the system.
Printed forms of documents and reports.
Just HTML. Plus a simple templating engine like Fenom .The advantages are obvious - we can create any printable form without any builders, display it in a browser or print it. In addition, HTML is exported to Word and Excel. This is done simply - HTML is saved with the docx or xslx extension. When you open the file, the office (in any case, Microsoft) will convert it into the desired format. Yes, bad. But it is simple, universal and does not require special coding. As a last resort, you can always correct it manually in the same Excel.
If desired, you can also convert to pdf, but libraries like TCPDF are sensitive to layout and styling, therefore, who needs it, put PDFCreator and he will be happy.
However, with the introduction of electronic reporting and the exchange of electronic documents, export-import comes to the fore and not printing on paper, so the meaning of printed forms is mainly to quickly view documents on the screen.
Storage of analytics
Analytical data associated with synthetic accounts in transactions. Subkonto in terms of 1C. The implementation is a single table, essentially a star ROLAP fact table. Link to the document, synthetic account (separate entry for each corresponding account - semi-transaction type), quantity, amount. Additional dimensions - links to the main business entities - counterparties, consignments of goods, employees, cash accounts. Quantity and amount (scaled to integers) for debit are written with a plus for credit - with a minus. This allows simple summation through full recalculation to obtain balances and turnovers for any period in the context of the main business entities without the need to store subtotals. Synthetic accounts in postings are also calculated.This scheme allows you to delete, post and repost documents retroactively without recalculating the totals. And also carry out in advance, for example, by implementing the reservation of goods.
I note that the hardcode of synthetic invoices allows you not to put their numbers on the input forms of primary documents. That is, if the user needs only warehouse accounting, he can ignore accounting or use it for management accounting.
Modularity
That, the lack of which suffers 1C. In a sense, the system can be divided into conditional "platform" and "configurator". The site structure itself, system objects and pages can be considered a platform (core). Business logic objects - directories, documents, reports, etc. can be connected in any combination. In fact, each object is implemented by several files. For the most complex document, these are 4 files: an input page template, a php file - an input page class (back-end), a print form template file and a php file of a persistent entity (Entity), which is responsible for saving the document in storage. Files and PHP classes in them must have a common "generic" name. For example, invoice or goodsissue. The files are copied to predefined folders. Then a new menu item is added to the admin panel with a link to this name and the name of the menu item, respectively Account or Invoice. When opening the main page, the menu is generated automatically, grouped if specified, and we get, as it were, a “configuration”. When you select a menu item, the system finds a obviously unfamiliar page file by its “generic” name, and then templates and printing forms are pulled up ...That is, the application part of the program is assembled and reassembled as a Lego constructor. Even a non-programmer can pull off the office. site or resource corrected document or report and upload to the site. Well, technically there is no problem to organize auto-update.
By the way, for single users who do not know how to deploy sites, it is not a problem to build based on a WAMP server.
It may seem that some kind of low-level programming is being proposed - everything is hardcoded. But the 1C language is essentially nothing higher than the same PHP. It's just that business data is manipulated there using high-level business objects (documents, directories), which is proposed to be done here as well.
So, the bottom line is to throw out, if possible, everything that does not apply to business logic, to make simple and universal everything that can be done simply and universally. In my opinion, this approach is the only competitive one, unlike attempts to create direct functional analogues of 1C.
Of course, a system made in this way is hardly suitable for serious decisions. But most 1C consumers are small businesses and it is unlikely that a situation will arise that the server cannot cope with data processing, but the system support is an order of magnitude simpler and cheaper. And the work of a programmer is now much more expensive than a piece of memory or a processor.
10/29/2016 (admin)
Any enterprise seeks to streamline the system of control and accounting in all areas of activity: financial, economic and others. However, well-known 1C products are not suitable for everyone. In addition, 1C is paid, both in acquisition and in maintenance. Modern software developers offer free analogues of accounting programs.
The Debit Plus program shows itself well in use. It is free and will be useful for newly opened and small businesses. The functionality is not cut down and allows you to balance the balance sheet, calculate salaries and keep inventory records. The interface is friendly, all options and directories are signed. The program is suitable for all operating systems.
Participants of small and medium-sized businesses can pay attention to the "Own Technology" program. The program options help to customize it, fully adapting it to the user. All functions are preserved in full, such as: warehouse accounting, settlements with clients, execution of primary documents, interaction with the client bank. Users note the high speed of the program, a convenient filtering system when building reports, the ability to work with several databases.
The control system in the GrossBee program is suitable for both small businesses and large organizations. The number of functions allows you to carry out almost any operation. In addition, each block of functions is subject to its own subsystem, which form a single database. All databases exchange information with each other, which increases the accuracy of displaying information and its relevance. Developers are actively working on the program, new modules and systems appear in it.
The program "VS: Accounting" is exclusively accounting. It allows you to keep records in different tax regimes. There is the ability to create reports on any filters, cash transactions, the creation of tax returns, all kinds of accounting and bank-client. Users note that the interface is nice and clear. The disadvantages of the program include the fact that its development has been stopped. Officially, the program can be used and it is fully functional, but technical support is completely absent.
"ERP Monolith" is a set of programs designed to solve various problems of the enterprise. This includes products such as financial management, planning, sales and personnel management, electronic document management, and more. Each of the blocks displays up-to-date information and is available for editing by several users at once. All together they interact, exchange data. Separately, the possibility of managing purchases and organizing tenders was made. Developers always stay in touch with their users and provide technical support. The program is distributed for a fee and is a good alternative to 1C products.
For a small business, the Class365 online service will be an excellent alternative to 1C accounting products. The free version has the functionality to serve one organization by one user. Users note the program's pleasant color scheme and user-friendly interface. The free version even includes features such as CRM, trade and warehouse accounting. Technical support is provided to the full extent for all users, regardless of the version of the program. In the field of trade, the service showed itself especially well, since it has a built-in integration with online stores.
Free analogues 1s updated: November 6, 2016 by: admin
Competitiveness
enterprises (firms)
Under the general editorship of Doctor of Technical Sciences, Professor V.M. Kruglik
Approved by the UMO of the Ministry of Education of the Republic of Belarus as a textbook for students of higher educational institutions in the specialties "Economics and Management", "Marketing", "Commercial Activity"
Reviewers:
G.I.Olekhnovich - Professor of the Department of International Marketing
Belarusian State Economic University,
Doctor of Economic Sciences, Professor, Corr. Russian
academy of economic sciences;
A.N. Tur - deputy. Head of the Administration of the President of the Republic of Belarus,
doctor of economic sciences, professor
The textbook outlines the main aspects of the competitiveness of an enterprise (firm): their role and place in enterprise management, the main types of competitive strategies, methods of competitiveness analysis; strategic decisions on product, pricing and communication policy.
The material is given taking into account the theory and practice of using various competitive strategies in the activities of leading foreign enterprises and firms. Examples of activities of domestic enterprises and organizations are also given.
For students of economic specialties of universities, students of systems for advanced training and retraining of personnel, specialists - practitioners.
Introduction. 5
1. Fundamentals of the theory of competition. 7
1.1. The concept and essence of market competition .. 7
1.2. M. Porter's model of the five forces of competition. 12
1.3. Enterprise competitiveness. 24
1.4. Types and methods of competition. 40
1.5. Creation of a competitive environment. 44
2. Competitiveness and competitive strategies of an enterprise (firm). 48
2.1. The concept and sources of enterprise competitiveness. 48
2.2. Types of competitive advantages. 54
2.3. Formation and maintenance of competitive advantages. 58
2.4. The concept of the competitive strategy of the firm. 60
2.5. The main types of competitive strategies, their classification. 64
3. Analysis of the competitiveness of the enterprise (firm). 73
3.1. Methods of analysis of competitiveness. 73
3.2. Analysis of the competitiveness of the advantage according to J.J. Lambin. 79
3.3. BCG Matrix (Boston Advisory Group). 82
3.4. Matrix GE (General Electric and McKinsey) 86
3.5. SWOT analysis. 89
3.6. PEST analysis. 95
3.7. PIMS analysis. 99
3.8. LOTS analysis. 101
3.9. Analysis of the potential of competitors. 102
4. Low cost strategy. 106
4.1. Cost dominance strategy. 106
4.2. Strategic analysis of costs and cost chains. 113
4.3. Absolute leadership in costs. 115
4.4. Conditions and benefits of the strategy. 117
4.5. Optimal cost strategy. 120
5. Product differentiation strategy. 123
5.1. Conditions, advantages and disadvantages of a product differentiation strategy. 123
5.2. Formation of competitive advantage based on differentiation. 129
6. Strategy of a local market niche (concentration) 134
6.1. Varieties of local market niche strategies (concentration). 134
6.2. Formation and maintenance of competitive advantages based on a market niche. 141
7. Strategy of radical innovations. 146
7.1. Essence of radical innovations (innovative processes), their main criteria. 146
7.2. Typology of innovations. 151
7.3. Regulation of innovation activity, its types and forms. 157
8. International competitiveness of the firm... 162
8.1. Causes and forms of international competition. 162
8.2. The international division of labor and the choice of industries and strategies for international business. 171
8.3. Formation and maintenance of international competitive advantage. 180
8.4. Clusters. 187
9. Bankruptcy and organizational mechanism for the liquidation of the enterprise. 197
9.1. Financial difficulties (insolvency) of the enterprise and their consequences. 197
9.2. General and specific causes of insolvency. 200
9.3. Essence of diagnostics, its criteria, types and methods. 204
9.4. Essence and consequences of bankruptcy. 208
9.5. Reorganization and liquidation as procedures applied to a bankrupt enterprise. 211
10. Economic mechanism of anti-crisis management. 216
10.1. The essence of anti-crisis management. 216
10.2. Methodology of anti-crisis management. 219
10.3. Anti-crisis management strategy. 224
10.4. Foreign experience of anti-crisis management of the enterprise. 233
11. Ways and methods to ensure competitive advantages. 238
11.1. The essence and correlation of the concepts of "market success factors", "key competencies", "competitive advantages". 238
11.2. The problem of efficient use of national resources. 244
11.3. Communication strategies as an element of entrepreneurial success. 250
11.4. Types of possible pricing strategies, conditions for their application. 253
12. Competitiveness of goods (services). 259
12.1. Criteria of competitiveness of goods. 259
12.2. The level of quality of goods and its stability. 267
12.3. Consumer novelty and image of goods. 281
12.4. Factors of competitiveness of goods and services. 290
Literature. 302
Introduction
Competition is an integral part of the functioning of a market economy. Even A. Smith defined competition as an "invisible hand" that ensures the functioning of the market pricing mechanism and regulates the proportions of social production. It is in the course of competition that the “natural selection” of the most effective subjects of market relations takes place.
The main characteristic of an economic entity in terms of competition is its competitiveness. This category ultimately determines the viability of the enterprise, the results of its activities in a competitive environment.
Based on this, in a market economy for any business entity, the problem of increasing and maintaining its competitiveness is extremely relevant. The noted problem is of particular importance for modern economic conditions, when a significant increase in competition from both foreign and domestic economic entities has put many enterprises, and sometimes even entire sectors of the economy, on the verge of bankruptcy.
Methodologically, inextricably linked with the solution of the problem of increasing the competitiveness of an enterprise is the assessment of its competitiveness, since only on the basis of such an assessment can conclusions be drawn about the degree of competitiveness of an economic entity. This assessment is the starting point for the development of measures to improve the competitiveness of an economic entity, and at the same time - a criterion for the effectiveness of these measures. In addition, the assessment of the competitiveness of an enterprise is a methodological basis for analysis and, as a result, identifying ways to improve its competitiveness.
Thus, solving the problem of increasing the competitiveness of an enterprise is impossible without solving the problem of assessing and analyzing the specified economic category.
The work of many domestic and foreign economists is devoted to the problems noted above. In particular, one should single out such domestic scientists as Yu. P. Aniskin, M. I. Bukhalkov, V. N. Vasiliev, G. A. Krayukhin, V. N. Rodionova, P. V. Zabelin, A. Yu. Yudanov, N. I. Tretnikov, I. I. Pichurin. Among foreign economists, we note the works of I. Ansoff, M. Porter, P. Sraffa, A. Thompson, J. Schumpeter.
At the same time, despite a significant number of works devoted to the competitiveness of an enterprise, there is currently no holistic theory of the competitiveness of business entities. There is not even a generally accepted definition of the category of enterprise competitiveness itself. As a result, there is a lack of a unified and universal methodology for assessing, analyzing and identifying reserves for increasing the competitiveness of market participants.
Chapter 1. Fundamentals of the theory of competition.
1.1. The concept and essence of market competition
The theoretical foundations of competition began to be laid back in the period of pre-capitalist formations. However, the first most holistic theoretical propositions about competition and its driving forces appeared only in the middle of the 18th century. A huge merit in this belongs to the representatives of classical political economy A. Smith, D. Ricardo. In subsequent periods, the theory of competition received significant development thanks to the works of A. Marshall, J. Keynes, V. Leontiev, J. Schumpeter, P. Sraffa, M. Porter and others.
Competition is a well-known fundamental economic category. Nevertheless, the term "competition" itself is often understood by economists in various senses.
Etymologically, the word "competition" goes back to the Latin "concurrentia", meaning "collision", "competition". It was the behavioral interpretation of this category that was initially established in the economic literature. Adam Smith, in particular, associated competition with fair competition, without collusion, between market participants for the most favorable conditions for the sale and purchase of goods. He saw price changes as the main method of competition. At the same time, he noticed that a market economy, not controlled by a collective will, not subject to a single plan, nevertheless, follows strict rules of behavior in the market. In accordance with these rules, free competition acts as a force that ensures the interaction of supply and demand, balancing market prices. As a result of the rivalry between sellers and buyers, a common price is established for homogeneous goods and a specific type of supply and demand curves. Thus, competition ensures the functioning of the market pricing mechanism. At the same time, competition is a mechanism for regulating the proportions of social production, since due to competition, capital is redistributed between industries. Competition is the same “invisible hand” that coordinates the activities of market participants.
The ideas of price regulation of the market due to competition were developed by D. Ricardo. The position of perfect competition, the theoretical model of which he developed, helped to understand how "natural" prices in long-term equilibrium are combined with the principles of decentralized government, and how the latter contribute to the development of the economy.
In the future, the behavioral understanding of competition has been improved in the direction of a more precise indication of its purpose and methods of conducting. Thus, in the Marxist interpretation, competition is called "the antagonistic struggle inherent in commodity production between private commodity producers for more favorable conditions for the production and sale of goods, for obtaining the highest profit."
The neoclassical version of the behavioral interpretation of competition, one of the founders of which is rightly considered the English economist A. Marshall, connects it with the struggle for rare economic goods and, of course, for the consumer's money, with which they can be purchased. The logic of this approach is that most goods (goods, services, resources) are scarce in the sense that their quantity is less than the potential needs of society. Therefore, the owners of goods have the opportunity to distribute them, guided by their own benefit. They set conditions or criteria (the required level of prices, quality, etc.) and, depending on the fulfillment of these conditions, decide who to provide benefits and who not. “Competition is the desire to meet the criteria for access to scarce goods as best as possible,” says the modern American economist P. Heine.
Along with the behavioral interpretation of competition in the 19th and especially in the 20th century, a structural interpretation became widespread. Its origins go back to the works of F. Edgeworth, A. Cournot, J. Robinson, E. Chamberlin and other prominent scientists who laid the foundation for the modern Western theory of competition.
Dissatisfaction with the existing model of perfect competition was caused by excessive attention paid to only one of its types (price competition), and the inability to reveal the essence of competitive activity with its help. Speaking about perfect competition, J. Schumpeter noted: “... This is not the kind of competition that can be attributed to existing products, but this type of competition can be especially relevant when it comes to a new product, new technology, new resources or a new type of organization. F. Hayek spoke more specifically: “... We must take into account the fact that the state structure already exists ... and the process of competition takes place in an already existing system. If the model of perfect competition ever existed in a real state, then there would be no restrictions in all areas of activity. But this is actually impossible, since restrictions on the part of the state are vital.”
Critics of the perfect competition model pointed to the elements of monopoly that permeate the economy and are not reflected in the existing concept of competition. A significant contribution to the theoretical models of oligopoly and monopoly was later made by F.I. Edgeworth (mathematical description), A.L. Lerner (monopoly power and its evaluation), K. Wicksell (competition and price discrimination), J. Schumpeter, F. Hayek and others.
Thus, by the middle of the 20th century, general ideas about the essence of competition and its main driving forces were formed, expressed in the postulation of four classical models of market competition: perfect competition, monopolistic competition, oligopoly and pure monopoly. The positions of this group of scientists in modern Western economics are so strong that the term “competition” itself is more often used precisely in the structural sense. If it is necessary to emphasize the behavioral side of competition, they often use a different word - “rivalry” (“rivalry”).
With a structural approach, the emphasis shifts from the very struggle of competitors with each other to the analysis of the structure of the market, the conditions that prevail on it. So, in the works of K. R. McConnell and S. L. Brew, it is said that “competition is the presence in the market of a large number of independent buyers and sellers, the opportunity for buyers and sellers to freely enter the market and leave it.”
The same idea can be expressed in another way: the focus is not on the rivalry of economic entities in setting prices, not on finding out who won and why, but on establishing the fact of the fundamental possibility (or impossibility) of the influence of an individual economic entity on the general level of prices in the market. If such an impact is impossible, then we are talking about a market of perfect competition, otherwise - about one of the varieties of imperfect competition.
The third approach to determining the essence of competition can be defined as functional. He considers the role that competition plays in the economy. J. Schumpeter, in particular, within the framework of his theory of economic development, defined competition as a rivalry between the old and the new. Innovations are skeptically accepted by the market, but if the innovator succeeds in implementing them, the competitive mechanism forces out the enterprises using outdated technologies from the market.
F. Hayek considered competition as a "discovery procedure". In his opinion, it is only through competition that the hidden becomes clear in the market. For example, under conditions of a lack of information typical for the real market, several possible lines of behavior of the enterprise may initially seem equally attractive. And only competition "discovers" which of them is actually true, and which leads to a dead end.
Having considered the above approaches to the definition of competition, we can conclude that each of them takes into account certain aspects of this concept. However, in our opinion, the essence of competition as an economic phenomenon that determines the activities of specific economic entities in the market most fully reflects the behavioral approach. Thus, for the purposes of this paper, competition can be defined as rivalry between economic units that are interested in achieving the same goal, subject to limited resources contributing to the achievement of this goal. If the goal is specified from the point of view of a market economy, then market competition is the struggle of economic entities for profit. The main way to make a profit in a market economy is the sale of products and the surplus value embedded in it (hereinafter, products are understood to mean any produced and / or sold goods, work performed or services rendered). At the same time, the activities of economic entities are carried out in conditions of limited resources, necessary for the production of products, and demand for these products from consumers.
1.2. M. Porter's model of the five forces of competition.
The essence of competition and its driving forces are considered in detail in the writings of the English economist M. Porter. He came to the conclusion that not only direct applicants participate in the competition. Customers, suppliers, potential entrants, and substitute products are all competitors that influence the industry in one way or another.
The result of M. Porter's research was the concept of the five forces of competition. According to this concept, the state of competition in a particular market can be characterized as the result of the interaction of five competitive forces (Fig. 1.1.):
Threat of intrusion by new competitors;
The threat of the appearance of products - substitutes;
Economic potential of suppliers;
Economic potential of buyers;
| Rivalry among existing competitors |
rivalry among existing competitors.
Rice. 1.1. Forces governing industry competition
These forces ultimately shape the conditions in which a particular market and its constituent units operate. The state of each force and their combined impact determine the company's ability to compete and its competitive potential. On the other hand, the significance of each of the five forces is determined by the structure of the industry, its production, technological, economic and other characteristics.
Let's briefly consider each of the presented forces.
The threat of new competitors
New competitors bring new production capacities to the market in order to enter the market, take their market share and gain access to significant resources. How serious the threat from the possible entry of new competitors into the market depends on the presence of barriers to entry and the reaction of existing competitors. If barriers to entry are high and challengers face strong opposition from well-established competitors in the industry, it is clear that newcomers will not pose a serious threat to intrusion.
M. Porter identifies six main prerequisites that create barriers to entry:
1. Economies of scale. Companies in this category deter entry from challengers by forcing them either to enter the industry on a large scale or to accept inflated costs and therefore low profits in advance.
2. Product differentiation. Brand identification by the consumer with the manufacturer is a major barrier to intrusion, as new companies need to overcome consumer loyalty to existing brands.
3. Capital requirement. The greater the amount of investment required to ensure a successful entry into the market, the less willing to enter this market, especially if these investments are associated with sunk costs, such as advance advertising or research work.
4. Non-scale cost advantage. This advantage may be based on the so-called experience curve; the use of advanced technologies, especially if they are protected by patents; access to the best sources of raw materials; government subsidies; advantageous location and a number of other factors.
5. Access to distribution channels. The more limited the distribution channels for products and the stronger the position of competitors in them, the harder it is to penetrate this industry.
6. Government policy. The government can limit or even eliminate intrusion into the industry through methods such as licensing and restrictions on access to sources of raw materials, as well as through mechanisms such as the control of pollution standards and other safety regulations.
A forecast of the reaction of existing competitors in an industry can also be the basis for making a decision to invade the industry. Both the deliberately hostile attitude of competitors occupying a privileged position in the industry, and the following motives can serve as very well-founded fears:
Existing competitors have real potential to resist, including excess cash, untapped large funding sources, manufacturing capacity, strong influence on distribution channels and consumers;
Businesses in the industry are willing to cut prices to keep their market share;
The growth of the industry is slow, the possibility of accepting new competitors is reduced, since this situation negatively affects the financial efficiency of all market participants.
The threat of substitute products
Like the threat of new competitor invasion, substitute products limit the potential of an industry. Theoretically, the more attractive the price-performance ratio "offered" by substitute products, the tighter the limitation on the industry's profit potential.
Substitute products that deserve special attention from a competitive point of view are products that can provide better value for money than the industry's products, or are produced by an industry that earns high profits. Substitute products quickly come into play when a development increases competition in the relevant industry or causes a price reduction or performance improvement.
Economic potential of suppliers
Suppliers can exert bargaining pressure by increasing prices or reducing the quality of goods and services offered. The influence of suppliers thus “squeezes” profits from an industry unable to cope with increased costs at fixed prices. M. Porter cites the following circumstances that determine the powerful influence of suppliers:
The supplier group is influenced by a small number of enterprises and is more cohesive than the industry to which it supplies products;
Suppliers' products are unique or differentiated, or perhaps they create a system of switching costs;
The supplier group is not under competitive pressure to offer its products;
The supplier group poses a certain threat of direct integration into the buyer's industry;
Consumers are not significant customers for suppliers.
Economic potential of buyers
Consumers, like suppliers, "squeeze" profits out of the industry by lowering prices, demanding higher quality products and more service, playing manufacturers against each other - to the detriment of the profits of the entire industry. A group of buyers has strong economic potential in the following cases:
The buyers are concentrated, few in number, and they buy on a large scale;
Manufactured products are not differentiated and are not protected by the system of switching costs;
Manufactured products represent a significant part of the costs of buyers, which encourages them to look for new suppliers;
Buyers earn a small profit, which encourages
to reduce the costs associated with procurement activities;
Buyers pose a certain threat of regressive integration to create manufactured products.
Rivalry among existing competitors
Rivalry among existing competitors is reduced to the desire to achieve an advantageous position by all means, using the tactics of price and non-price competition, promotion of goods on the market and intensive advertising. The intensity and nature of competition depends on many factors, including the following:
The presence of a large number of competitors or their approximate equality in terms of size and strength;
Slow or negative growth in the industry, exacerbating the struggle for market share;
Fixed costs are high or products have a short shelf life, which leads to lower prices;
The volume of production capacity increases with large increments, which causes periods of overproduction and lower prices;
Barriers to exit from the industry are quite high, which leads to the operation of excess production capacity, even if it is unprofitable;
Competitors have different strategies and ideologies about how to compete and are constantly outperforming each other in the competition.
When analyzing the intensity and nature of competition in an industry market, it seems useful to refer to the previously mentioned structural approach to determining the essence of competition. Within the framework of this approach, four main types of market are distinguished: perfect competition, monopolistic competition, oligopoly and pure monopoly.
Perfect competition is characterized by the presence of a large number of competitors, with the result that none of the market participants has a large enough market share to influence the price of a product. The price for each producer is considered to be given by the market. Products sold on the market are standardized. Demand is very elastic, non-price methods of competition are not used. Entry and exit from the industry are free. Perfect competition is characterized by a very high awareness of sellers and buyers about products and prices.
Monopolistic competition is characterized by a large number of enterprises selling differentiated products, which allows them to exercise some control over the selling price. A distinctive feature of the market is a large number of small and medium-sized enterprises, none of which occupies a leading position in the market due to a small share of sales. Unlike pure competition, non-price methods of competition are used here. Entry into the market is not hampered by such barriers as under a monopoly or oligopoly, but not as easy as under perfect competition.
Oligopolistic competition is characterized by the presence of several very large enterprises that control a significant part of production and sales and compete with each other. The share of each of the market participants in this structure of competition is significant, which makes it possible to influence the market price. With an oligopoly, the products of enterprises can be either standardized or differentiated. Each of the participants in the oligopoly pursues an independent market policy, but at the same time it depends on competitors and is forced to reckon with them, and non-price methods of competition are mainly used.
Oligopolists seek to gain advantages by weakening competitors, which leads to frequent competitive "wars". However, as practice shows, oligopolistic enterprises more often seek to reach an agreement on the division of the market, setting prices, acting as a result of the agreement as a single pure monopoly. The industry has high barriers to entry.
Pure monopoly - the extreme manifestation of imperfect competition - can be characterized as a market in which there is a single seller of a product that has no close substitutes. The monopolist operates alone in the market, exercising control over the price and volume of output, which allows him to receive monopoly profits. A pure monopoly is characterized by the presence of high barriers to entry (usually of an artificial nature).
M. Porter noted that competition is a dynamic and evolving process, a constantly changing landscape on which new products, new ways of marketing, new production processes and new market segments appear. Market conditions change because forces are in motion that create the conditions for change. M. Porter himself identifies eleven main driving forces that change the conditions and nature of competition.
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