Структурні елементи науково-методичного підходу до оцінювання розвитку підприємств

Abstract

Визначено суть поняття «розвиток підприємства», що дало змогу, спираючись на концептуальний погляд на розробку науково-методичного інструментарію, обґрунтувати характеристики виокремлених складових компонентів і послідовність етапів методичного підходу до оцінювання розвитку підприємства.

Analysis of formulations of the concept of "development" given by different authors shows different reflection of one or the other side of this phenomenon and focus on one or more ways of development or one of its possible models, i.e. its essence can be defined in several aspects as: a process; a sum of changes; a result. The development of the company in this study is considered as a purposeful process of formation and implementation of a sum of changes to the internal elements (business processes) of the enterprise that leads to the creation of new quantitative and qualitative transformations of the elements and properties that enable effective activity of the enterprise in the current and long-term perspective considering the influence of environmental factors of an enterprise. Such understanding of essence of concept "enterprise development" summarizes the characteristics of the development as a deliberate process of development and implementation of the sum of internal changes; the result as the quantitative and qualitative changes in the activity of the enterprise; definition of development objective as the provision of effective activity of the enterprise in time with the account of influence of external factors. Basing on the conceptual view on the development of scientific and methodical approach, the main structural components of the evaluation of business development are: object, subject, goal, framework of principles, criterion, indicator (system of indicators), information support, method (group of methods), and result. It has been determined that a generalized goal of development evaluation is the identifying the results of the changes that can ensure the effective activity of the enterprise in time. The hierarchy of objectives of enterprise development is described; it determines the necessity of devising of set of scientific-methodical approaches to the evaluation of development for each local goal (specific approaches to the evaluation). Based on the content of the purpose of the evaluation of enterprise development it is recognized that the object of the evaluation are changes in the internal environment elements (business processes), which collectively ensure development, whereas the subjects of evaluation are the experts (functional managers) who are delegated rights and responsibilities for the evaluation of development. The paper proposes the classification of principles of enterprise development and its evaluation with the focus on general and supplementary principles. Based on the definition of the essence of development as a process of formation and implementation of changes to the internal environment, the evaluation criterion of development has been identified in the form of positive trends in development results, as the negative impact or negative development ultimately leads to the liquidation of the company. Relying on the results of the systematization, the basic requirements for the information system of development of the enterprise have been presented The results of the analysis of evaluation methods of enterprise development with consideration of the established requirements have shown that only one method meets all the requirements; it is the method of integral system of the factor evaluations by indicators of development level of the enterprise (L.P. Boichenko), which includes three target groups of indicators. Based on the identified constituent components and their characteristics, there has been devised the algorithm and the sequence of stages of methodical approach to the evaluation of enterprise development.