Економічне оцінювання та обґрунтування інжинірингових проектів машинобудівних підприємств

Abstract

Дисертацію присвячено вирішенню наукового завдання розроблення теоретичних положень та надання методико-прикладних рекомендацій з удосконалення підходів до економічного оцінювання та обґрунтування інжинірингових проектів машинобудівних підприємств. Розроблено метод обґрунтування доцільності залучення машинобудівними підприємствами послуг, що надаються інжиніринговими фірмами, на засадах обчислення очікуваної прибутковості інвестицій такого залучення та вибору інжинірингової фірми за допомогою запропонованих індикаторів її ділової привабливості. Удосконалено процес планування програми інжинірингових робіт на машинобудівних підприємствах та метод оцінювання економічної ефективності та обґрунтування доцільності реалізації на них окремих видів інжинірингових проектів. Розвинуто теоретичні засади економічного оцінювання та обґрунтування інжинірингових проектів. Удосконалено методико-прикладні засади формування портфелю інжинірингових проектів на машинобудівному підприємстві. Розвинуто підходи до аналізування та діагностування поточного техніко-організаційного рівня машинобудівних підприємств. Диссертация посвящена решению научной задачи разработки теоретических положений и представления методико-прикладных рекомендаций по усовершенствованию подходов к экономическому оцениванию и обоснованию инжиниринговых проектов машиностроительных предприятий. Разработан метод обоснования целесообразности привлечения машиностроительными предприятиями услуг, предоставляемых инжиниринговыми фирмами, на основе расчета ожидаемой прибыльности такого привлечения и выбора инжиниринговой фирмы с помощью предложенных индикаторов ее деловой привлекательности. Усовершенствованы процесс планирования инжиниринговых работ на машиностроительных предприятиях и метод оценки экономической эффективности и обоснования целесообразности реализации на них отдельных видов инжиниринговых проектов. Получили развитие теоретические основы оценивания и обоснования инжиниринговых проектов. Усовершенствованы методико-прикладные основы формирования портфеля инжиниринговых проектов на машиностроительном предприятии. Получили развитие подходы к анализу и диагностике поточного технико-организационного уровня машиностроительных предприятий. The dissertation is devoted to solve a scientific problem concerning the formation of theoretical bases and providing methodological and applied recommendations for improving approaches to economic evaluation and justification of engineering projects of machine-building enterprises. The relevance of scientific research is due to the necessity of implementation of large-scale program of updating the technical and technological base at most domestic enterprises by replacing outdated types of equipment, technologies and products, as well as by improving the organization and management of production. The implementation of measures for improving the technical and organizational level of those enterprises that belong to the science-intensive industries, primarily machine-building industry is particularly important. Specialized organizations - engineering firms, are able to realize a significant volume of work for development and implementation of above-mentioned measures. However, the feasibility of acquiring their services by machine-building enterprises requires prior justification by developing appropriate engineering projects. The processes of economic evaluation of efficiency and justification of expediency of engineering projects implementation at machine-building enterprises are the object of research. The theoretical, methodological, and practical principles of economic evaluation of efficiency and justification of expediency of implementation of engineering projects are the subject of the study. In the dissertation the author proposes to substantiate the expediency of involving by the machine-building enterprises the services provided by engineering companies on the basis of calculating the expected profitability of enterprise investments in involving an engineering company in order to develop a program for improving its technical and organizational level and selecting an engineering firm using the proposed indicators of its business attractiveness. The principles of development of engineering works program at machine-building enterprises is improved, which, in contrast to the existing ones, includes: definition of directions and concrete measures of the program of technical and organizational development of enterprise by creation of network of business processes; drawing up a chain of project actions which are necessary for realization of each direction of improvement of elements of the corresponding business processes at the enterprise; establishment of additional link to each link of project actions in relation to designing measures for the technical and organizational development of enterprise. This additional link involves assessing the feasibility of involving engineering firm for the implementation of project actions that correspond to this link. The method of evaluating economic efficiency and justifying the feasibility of implementing certain types of engineering projects at machine-building enterprise is improved, which, in comparison with the existing ones, involves consideration of purpose of these projects (implementation of new technological solutions, improvement of product quality, provision of consultations, etc.) and expected economic efficiency of measures for technical and organizational development of enterprise. In addition, the method of formation of engineering projects portfolio at machine-building enterprise is improved, which, unlike existing ones, is based on establishing criterion indicator of projects into the program depending on the type of existing restrictions for volumes of financial and production resources necessary for its implementation. This method helps to identify the best options for realization of engineering projects at the enterprise. The theoretical principles of economic evaluation and justification of engineering projects at the enterprise are further developed in the dissertation by: defining the notion "engineering project" as an ordered set of planned tasks and forecast estimates that uniquely determine the sequence of synchronized in space and time actions of subjects and participants in engineering activities in relation to the achievement of its specific purpose; grouping of types of engineering projects depending on: type of engineering services, scope of application of received engineering results, stages of production process and sales of the enterprise for which it involves engineering services and the mandatory implementation of projects; establishment of mechanism for the design and implementation of engineering project and types of engineering design. Addition to this, the bases for analysis and diagnostics of current technical and organizational level of machine-building enterprises are developed by: separation of main objects of evaluation of technical and organizational level of enterprise; setting up of three groups of partial indicators characterizing the main objects of evaluation of technical and organizational level of enterprise, namely: its technical and technological basis, production of the enterprise and the process of organizing its activity (indicators of progressiveness level of each object of evaluation and their individual components; efficiency indicators of functioning of certain objects of evaluation of technical and organizational level of enterprise; indicators of expected increase of financial results of enterprise during the transition from the existing level of progression of one or another component of particular object of evaluation to its maximum possible level). The practical value of obtained in the dissertation results includes the possibility of using the methodical recommendations by managers and management personnel specialists of all levels of machine-building enterprises for: analysis and diagnostics of current technical and organizational level of machine-building enterprises; justification of expediency of involving services provided by engineering firms for machine-building enterprises; planning of the program of engineering works at machine-building enterprises; estimation of economic efficiency and justification of expediency of realization of separate types of engineering projects at the machine-building enterprise; forming a portfolio of engineering projects at machine-building enterprise.