Економічний інструментарій вартісно-орієнтованої концепції управління

Abstract

Розглянуто зміст вартісно-орієнтованої концепції управління та використовувані у ній інструментальні засоби. Проаналізовано зміст управлінського інструментарію для встановлення факторів вартості та показники, що формують інтегральний критерій зростання ринкової вартості економічного суб’єкта. Наведено недоліки у використо- вуваній системі формалізованих і неформалізованих показників та сформульовано окремі аспекти вдосконалення економічного інструментарію для впровадження вартісно-орієнтованої концепції управління у вітчизняну практику.

The content value-oriented management concept and used it tools. Analyzed the content management tools to establish cost factors and indicators that form integral criterion increase in the market value of the economic entity. An deficiencies in the system used formal and informal indicators and formulated certain aspects of improvement of economic instruments for the implementation of value-oriented management concept in domestic practice. Proved that problems indicative foundations of economic evaluation is complicated by the fact that different models based on different indicators mal value drivers, recognizing certain more important in the dominant characteristics of their impact on cost. Over importance weights informal indicators recognized as having an exaggerated importance to the integrated economic cost characteristics of the subject. Argued greater reliability fact rely on indicators that have a formal response, based on quantitative assessments verified. It is proved that the financial indicators used for this purpose because of their different interpretation also take slightly different values, and general indicators and indicators used in varying formulated assessment system business is different. It was concluded that despite the shortcomings are methodical and methodological evaluation of cost parameters, the identification and optimization of key value drivers, installation of subordination and subordination of individual elements influence the impact on the cost, value management system can be characterized by appropriate and effective management concept. This zauvazhuyutsya that key components of the composition different methodological basis of economic evaluation of cost parameters enterprise has no clear algorithms, but depends on the subjective view of the weighted value of a metric or indicator that weakens the formalization of the results of the evaluation system. Given the important role subjectively determined criterion values of certain parameters and indicators, the conclusion is a prerequisite to attract the maximum possible number of formal parameters in system cost assessment offered as the direction for further development of these systems. Adhering to the highest position on the formal objective indicators as key indicators evaluation system and basis in the conceptual foundations of this system, which evaluates more real economic resources (assets-based approach), we accentuated the need for the introduction of the system cost as much formal evaluation indicators that really characterize cost factors.