Методичні положення визначення факторів впливу на ефективність проведення реорганізації діяльності

Abstract

The main theoretical approaches to the formation of a system of the indicators that determine the generation of economic value added, as the main indicator that reflects the efficiency of the economic entity and its reorganization, are considered. To determine the factors that have the greatest impact on the generation of economic value added, a provisional list of the most used indicators (both dynamic and static) applied to assess and analyze the performance of activity of an economic entity is comprised. Among the indicators are identified those that are correlation-independent (key), based on the generation of a reliable sample when calculating the efficiency and performance of economic entities in the industrial sector. On this grounds, a simulation modeling was performed, which results were indicated feedback paths, covering the key characteristics of the activity of economic entity. It is determined that the factors, influencing the generation of value added the most, are related to ensuring financial stability, efficiency of return on investment, the structure of fixed assets, the structure of financing the activities of the economic entity. The carried out analysis of the identified relations helped to allocate the key factors, which have the greatest impact on the efficiency of activities, and, accordingly, determine the directions of reorganization of the economic entity. Making use of this approach allows to determine at the empirical level the most appropriate combinations of management technologies with the financial and economic instrumentarium for carrying out a reorganization of the economic entity and forecasting the consequences of their application. The necessity of using the indicator of economic value added as a target criterion for assessing the operation and development of an economic entity is proved.