Особливості економічного оцінювання машинобудівних підприємств у процесі їх розвитку

Abstract

У представленому дослідженні сформована базова концепція економічного оцінювання машинобудівних підприємств в процесі їх розвитку, для досягнення якої проаналізовано існуючі підходи до економічного оцінювання різних складових діяльності машинобудівних підприємств; виділено ключові групи показників для кожного напряму оцінювання; сформульовано процедуру відбору окремих показників та механізм зміни їх структури у процесі розвитку підприємства. The aim of the research is to develop the basic economic evaluation concepts of machinebuilding enterprises in their development, which is formulated to achieve three objectives: to examine existing approaches to economic evaluation of the various machine-building enterprises components; to identify key groups of indicators for each of the assessment; to compose the selection process of individual indicators and mechanism of structure changes in the enterprise development. Past studies have shown that the existing systems of machine building enterprises economic evaluation mainly focused on the analysis of business results and financial performance. Thus there are many evaluation systems of machine-building companies’ innovative development, their organizational settings and market environment, which, however, do not meet the comprehensive evaluation of some discrete levels of business and did not allow a rapid response to sudden changes in the environment or the needs of incremental adaptation strategy development enterprises to these changes. Balanced Scorecard Kaplan R. and D. Norton system and tableau de bord, which is used in France solve the adaptation problem of evaluation indicators in developing machine building enterprises. However, these systems provide opportunities to integrate quantitative and qualitative indicators to evaluate in different directions and implement cascade control at different management levels; they do not sufficiently reflect the organizational and social aspects of machine building enterprises under uncertainty environment. The studies were reviewed and modified balanced scorecard by Meysela L., Niven P., K. Radchenko, which aimed to shift the focus on the priority of human factors by innovative management. However, these approaches do not provide the necessary level of flexibility in selecting indicators assessment at different stages of development machine building enterprises and do not give answers to questions of priority and composition of these indicators specific to the industry. Given the characteristics of the machine-building enterprises and professional research formed the general concept of economic evaluation that integrates economic, organizational and innovative directions of the enterprise development, integrating the positive aspects of the described approaches to evaluation and provides a stable effect at each stage of the entity development. The concept involves the choice of basic indicators at the stage of diagnosis the enterprise current status, and when the development strategies are built – the calculation of projected values. After activities implementation the actual values of basic indicators are calculated and compared with their projections, and the result of this comparison allows you to select a group of functional indicators. After making arrangements, the calculation results give a real detailed economic evaluation of new actual state and the effectiveness of the enterprise within the described cycle. At the beginning of the next cycle of the machine-building enterprise basic indicators set has to be adjusted according to the number and composition based on how profoundly the proposed functional performance trends have changed the initial structure evaluation of the research object. This approach is justified by the stability conditions of most business processes, but is limited in use. In this case it is no longer on the evaluation process of building enterprise but effectively to create a new business model.