Теоретичні аспекти результативності й ефективності управління підприємством

Abstract

Досліджено теоретичні засади результативності й ефективності управління підприємством. Проведено компаративний аналіз понять «результативність» і «ефективність» як взаємодоповнюючих категорій. У ході дослідження виокремлено чотири групи визначень ефективності й результативності управління. Результативність управління підприємством запропоновано оцінювати через ефективність управління.

The theoretical framework of effectiveness and efficiency of managing the enterprise has been researched in this scientific paper. The concepts “effectiveness” and “efficiency” as complementary categories have been studied during a comparative analysis. It is revealed that effectiveness means the degree of realization of the planned activity and achievement of the planned results. The term “efficiency”, in authors’ opinion, refers to a definite specific result; a relevance of result or process to the maximum possible extent; a relative concept that characterizes the ratio of result to expenditure; the ability to bring effect, to activate; the level (degree) of effectiveness in comparison with the expenditures. And the effectiveness of management refers to the quality that ensures the company to achieve its goals and economic category, which reflects the contribution of management activity in the enterprise outcome. The researched interpretations of management efficiency and effectiveness are divided into four groups of definitions: the concepts of management effectiveness and efficiency are independent, associated with the ratio of the result of the enterprise activity to its goals (effectiveness) and resources (efficiency); the management efficiency is the degree of its effectiveness, that is the achievement of the goals, set in accordance with the expended resources; management effectiveness characterizes the maximum output, and efficiency describes the ratio of maximum output to minimum costs; management effectiveness is a kind of efficiency evaluation along with the economic measurement. In this meaning effectiveness is the degree of achievement of the intended goals, and efficiency is the ratio of result and expenditures. It has been proposed to evaluate the effectiveness of enterprise management through the evaluation of management efficiency.