Оцінка ефективності підприємницької діяльності в роздрібній торгівлі: автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.00.04 - економіка та управління підприємствами (за видами економічної діяльності)

Abstract

Дисертацію присвячено теоретичному обґрунтуванню та розробці науково-методичних і практичних рекомендацій з оцінки ефективності підприємницької діяльності в роздрібній торгівлі. Досліджено специфічні особливості підприємницької діяльності в роздрібній торгівлі, узагальнено її типологію та сформульовано визначення. Систематизовано підходи до поняття ефективності підприємницької діяльності в роздрібній торгівлі та запропоновано її авторське бачення з позиції задоволення вимог основних стейкхолдерів. Обґрунтовано концептуальні основи оцінки ефективності підприємницької діяльності в роздрібній торгівлі з виділенням комплексу визначених елементів оцінки. Проведено аналіз сприятливості зовнішнього середовища розвитку підприємницької діяльності в торгівлі та оцінено інтенсивність впливу зовнішніх чинників на підприємницьку діяльність у роздрібній торгівлі на основі розробленого графоаналітичного методу. Обґрунтовано науково-методичний підхід до експрес-оцінки ефективності підприємницької діяльності в роздрібній торгівлі. Удосконалено ієрархічну модель комплексної оцінки ефективності підприємницької діяльності в роздрібній торгівлі на засадах концепції стейкхолдерів і призми ефективності. Розроблено систему показників комплексної оцінки ефективності підприємницької діяльності в роздрібній торгівлі, яка складається з аналітичних стратегічно-, процесно- й операційно- орієнтованих показників, що забезпечує узгодженість ієрархічних рівнів оцінки та є підґрунтям для розробки подальших управлінських дій відносно підвищення ефективності підприємницької діяльності. Узагальнення результатів комплексної оцінки ефективності підприємницької діяльності в роздрібній торгівлі запропоновано здійснювати шляхом побудови профілів стейкхолдерів і діаграми Cause-and-Effect-Diagram. Diadin A. S. Assessment of the effectiveness of entrepreneurship in retail trade. – As a manuscript. The dissertation for competition of candidate of economic sciences by speciality 08.00.04 – economics and management of enterprises (as per types of economic activity). Kharkiv State University of Food Technology and Trade of the Ministry of education and science of Ukraine, Kharkiv, 2017. The dissertation is devoted to theoretical substantiation and development of scientific-methodical and practical recommendations for assessment of the effectiveness of entrepreneurship in retail trade. The features of entrepreneurship and its specifics in the area of retail trade are determined and the author's vision of entrepreneurship in retail trade is formed as an independent, initiative, systematic, at one’s peril economic activity on the implementation and management of trade processes, aimed at satisfying the needs of end-users in goods and services through the provision of a high-value trade service and the profit-making on this basis. The complexity of the concept of “the effectiveness of entrepreneurship” is proved and the necessity of using the target, resource, productive, and dynamic approaches during the research of the effectiveness of entrepreneurship in retail trade is substantiated. It is established that the effectiveness of a business entity is provided by satisfying all counterparties. According to this vision, entrepreneurship in retail trade is studied through the prism of the stakeholders’ theory, the main ones of which are determined to be a subject itself, the state, consumers, and others (competitors, suppliers, investors, etc.). The definition of business effectiveness in the retail trade is suggested as a degree of achieving the established objectives based on the optimal use of scarce resources in a given period of time under the condition of meeting specific requirements of key stakeholders. The conceptual basis is formed for assessing the effectiveness of entrepreneurship in retail trade as a single complex of certain elements of the assessment (a subject; an object; an objective; the methodical approaches – the target, productive, resource, dynamic ones, and the relevant criteria – achievability of goals, effectiveness, resource consumption, dynamics; methods; indicators; information support), built on the basis of the reasonable aggregate of the basic (system-wide and specific) principles taking into account the industry specifics of retail trade and requirements of key stakeholders. The quantitative assessment of the influence of environmental factors on the effectiveness of entrepreneurship in retail trade was carried out on the basis of the developed graphic-analytical method of assessment. It involves ranging of the influence of average in aggregate elasticity indicators of the multifactorial linear regression model on an output indicator and allows assessment of the intensity influence of the aggregate of external factors on entrepreneurship via a polygon area, the number of vertexes and sides of which is equal to the number of factors of influence. The express assessment of the effectiveness of entrepreneurship in retail trade is conducted by the developed scientific and methodological approach that involves the procedure for zoning based on a vector matrix of a level of effectiveness that is formed by the profitability and compliance functions. The quantitative and qualitative indicators used in the assessment are transformed to a single quantitative value using the formalized normalization procedure. Based on the positioning by the quadrants of the matrix and the vector resemblance of the trajectory, the problem areas of the effectiveness of a separate business entity are determined within a competition group. The hierarchical model of the complex assessment of the effectiveness of entrepreneurship in retail trade is suggested, which consists of three blocks and provides a comprehensive assessment of the satisfaction of requirements and needs of key interested parties in the prism of "strategy-processes-opportunities". According to this model, determination of the effectiveness is an integral multi-level process of quantitative assessment of the effectiveness and output in the hierarchical relationship of capability, processes, strategies, taking into account expectations, needs, contributions, and the degree of satisfaction of the singled out stakeholders. The analytical work to assess the effectiveness by the degree of satisfaction of the requirements of stakeholders and the needs of a business entity is carried out synchronously and begins with the highest level of management – the strategic one. Integral assessment of the effectiveness at the level of "processes" provides the formation of an array of analytical information about a complex of processes necessary for the implementation of strategies. The object of assessment at the level of "opportunities" is trade operations, and the result is information to ensure the effectiveness of the implementation of the second-level processes. The system of indicators of the complex assessment of the effectiveness of entrepreneurship in retail trade is developed, which consists of three interrelated subsystems of multi-level indicators for each of the identified stakeholders: strategically focused ones, which directly or indirectly characterize the achievement of strategic objectives of a business entity; process-oriented ones, which are aimed at determining the effectiveness of trade and technological business processes; operational-oriented ones, which characterize the opportunities and effectiveness of entrepreneurship at the level of individual operations. For each level, a complex criterion of effectiveness is determined based on integrated indicators of stakeholder’s satisfaction and their contribution in providing the effectiveness of entrepreneurship, which in turn are calculated based on the reasonable aggregate of relevant analytical indicators. Such a structure ensures the interrelation between actions and results, the consistency of the hierarchical levels of assessment, and it is the basis for the development of further management actions. The generalization of the results of the comprehensive assessment of the effectiveness of entrepreneurship in retail trade is suggested to be performed by building stakeholder profiles that consist of integrated indicators and complex criteria of the effectiveness by hierarchical levels – strategies, processes, capabilities, and Cause and Effect Diagrams. Implementation of the methodological support of comprehensive assessment of the effectiveness of entrepreneurship in retail trade, according to the data in 2015- 2016 on the example of Vostorg Ltd. has confirmed its effectiveness.