FINANCIAL COMPONENT OF ESTIMATION OF EFFICIENCY OF MANAGEMENT OF ENTERPRISE ON BASIS OF BSC
| Autor: | I. S. Sydoruk, P. V. Gudz, A. Yu. Kunaiev, M. V. Gudz |
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| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Financial and credit activity problems of theory and practice. 4:94-104 |
| ISSN: | 2310-8770 2306-4994 |
| DOI: | 10.18371/fcaptp.v4i31.190804 |
| Popis: | The current trends in the aircraft building market are highlighted and the transformation need of the management system from the industrial to the partner model of the aviation products manufacture are actualized. The prerequisites for the target approach usage to assessing the management effectiveness are substantiated. The research methodology based on the use of the balanced indicator system BSC and the author adapted model of the key indicators of the company's efficiency for assessing the management effectiveness of the aircraft building enterprise is proposed. Such indicator was defined the social responsibility of business — an integrated indicator of the value of the enterprise for the society in order to improve the quality of life. At forming of the system of evaluation indexes certainly main principles of their construction: simplicity and visibility of the indicator system; limited number of indicators; the ability to measure indicators; determining the impact of each indicator on the enterprise efficiency as a whole. In order to evaluate the financial component of achieving the long-term goals on the basis of the BSC model and within the financial policy of JSC «Motor Sich» the following indicators have been chosen: return on equity, turnover assets, value of capital, structure of equity capital, loan interest rate, market size, market companies share, sales profitability, net profit per one share, coefficient of gross change ratio, coefficient of production cost factor, coefficient of administrative expense ratio, coefficient of implementation costs and coefficient the ratio of net profit. Research results specify on the positive changing — increase on the enterprise of efficiency of management operating charges. The factors of their negative influence on the possibility of achieving the strategic goal of the enterprise have been determined on the basis of their calculation and quantitative data analysis: According to the criteria of the financial component of the activity of the aircraft building enterprise, trends of changes were determined and the depth of deterministic influence of the indicators of efficiency of JSC «Motor Sich». |
| Databáze: | OpenAIRE |
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