Використання показника економічної доданої вартості для оцінювання стратегічної результативності металургійних підприємств

Abstract

Визначено сутність категорії “стратегічна результативність підприємства” та виділено напрямки використання фінансових індикаторів під час оцінки результативності; розглянуто економічну додану вартість (EVA) як показник оцінювання стратегічної результативності підприємств. Досліджено методологічні основи розрахунку EVA. Запропоновано використання “поведінкового підходу” задля виявлення факторів, що впливають на EVA. Охарактеризовано проблеми розвитку металургійної галузі України та оцінено рівень EVA деяких металургійних підприємств.This article aims to analyze the strategic performance of the Ukrainian metallurgical industry by assessing factors that affect the values of economic value added for selected company. To achieve this goal the article has the following objectives: to determine the nature of the category of "strategic performance of the enterprise" and highlight areas of financial indicators when assessing performance; to consider the economic value added (EVA) as an indicator of performance evaluation of strategic enterprises and to explore the method of its calculation, to determine the factors that can influence on this figure; to examine the current situation of the steel industry of the Ukraine and EVA indicator for assessing the strategic performance of metallurgical enterprises. Performance as an economic category is a complex phenomenon and requires a differentiated approach to measurement and evaluation are currently theoretical and applied point of view is important and at the same time consuming. In a general sense it can be defined as performance characteristics describing the method or process by which an individual operates on the basis of compliance with recommended ways to implement these activities. The concept of strategic performance should be regarded as an attempt enterprises to achieve the highest possible level of efficiency values of investments. EVA index is one of the most advanced and key performance indicators used for the quantitative evaluation of performance. Cost is the most accurate assessment of the performance of the company, because it contains the most complete information about the current state and prospects of the organization functioning. The attainment of sustainable development of metallurgical enterprise can be realized through financial management tools to increase in value. Under such conditions, the impact of the operation of the metallurgical enterprise the ability of its management time to see and make decisions that allows to adapt to different environmental effects. From this perspective, the concept of EVA is the first step towards the introduction of permanent improvements, further application of modern management tools and, consequently, achieves better policy outcomes. Conducted in article calculations show mixed rations between key business performance indicators. While increasing net income and revenue, the rate of EVA can both increase and decrease. This highlights the impact of external factors on the strategic success of the enterprise. EVA index in this case serves as an indicator of the quality of decision-making. The trend of negative EVA value management should be an incentive reviews metallurgical enterprises and improve policies Investors and companies to develop a series of strategic decisions aimed at optimizing all factors of entrepreneurial behaviour. The construction of strategic management effectiveness, must first solve the problem of bringing the organization, its quality system elements required for balanced interaction of all organizational elements of the production system, and build strategic management system performance, which allows you to generate added value.