ЕКОНОМІЧНА ОЦІНКА ІНФОРМАЦІЙНОГО КАПІТАЛУ ПІДПРИЄМСТВА ЯК ФАКТОР УПРАВЛІННЯ ВАРТІСТЮ НАФТОГАЗОВИХ ПІДПРИЄМСТВ

Abstract

The article highlights the role of oil and gas enterprises as the main source of fuel and energy resources for the state. This requires the heads of oil and gas companies to find and implement effective ways and methods of enterprise management. The need to apply the latest concepts and approaches to management, among which the concept of cost-oriented management of the enterprise deserves special attention. In this context, the authors from a theoretical standpoint analyzed the concepts of enterprise management that exist in world practice, identified current trends in management, and identified problems in the implementation of cost-oriented management in Ukraine. In order to solve these problems, the role of information capital in creating the value of the enterprise is considered. The economic categories of information capital and economic evaluation of information capital are characterized. It is established that the economic evaluation of information capital of the enterprise is one of the main tools in cost-oriented management of business entities. The main aspects of economic evaluation of information capital of enterprises are highlighted – cost, value and efficiency of its use. The stages of economic evaluation of the information capital of the enterprise are developed. For the valuation of information capital of the enterprise on the basis of previous publications systematized the main approaches and methods of calculating the cost. For the qualitative assessment of information resources, a number of basic qualitative properties of information have been identified, which have a direct impact on the assessment of the quality of information, and the nature of management decisions. In order to develop methodological approaches to the qualitative evaluation of information, the qualitative properties of information are grouped by levels. The peculiarities of assessing the efficiency of information capital in the case when the information system is used only for the implementation and maintenance of business processes, the products of which are exclusively information and assessing the effectiveness of information capital in oil and gas companies, whose main purpose is oil and gas, are highlighted.