FORMATION OF INDICATORS SYSTEM OF EVALUATION OF ENTERPRISES ACTIVITY AS PROCESS OF THEIR INTERACTION WITH INTERESTED PARTIES

Abstract

It is considered the activity of enterprises taking into account their socio and economic interaction with the internal and external environment, each of which can be considered as an active or passive interested party. It should be noted that each party has its own goals, which are mostly non-compliant with each other. It is emphasized that enterprises as the main element of socio-economic interaction, create the economic basis of innovative transformations of operational basis, social progress of society and the preservation and reproduction of ecosystem. At the same time, the positioning of enterprises in the environment of functioning as responsible economic entities directly or indirectly affects the results of their production and economic activity.It has been analyzed the dynamics of socio-economic development of Ukraine for last ten years by the values of generalized indicators, in particular, indicators of living standards of population, perceptions of corruption, economic freedom, the shadow economy and the impact of enterprises on the ecosystem. It was investigated the indicators of social responsibility of some profitable enterprises in Lviv region and it was found that operation of the disparate indicators of standard statistical reporting of enterprises does not allow to establish an objective integral estimation of the results of their activity as a process of interaction with the interested parties.It is noted that the assessment of the socio-economic interaction of enterprises with interested parties should be based on the system of hierarchically organized, interrelated, independent and non-contradictory indicators. It is described the basic system requirements for the structure of indicators. The basic functions of the system of indicators are specified: transformative, normative, monitoring, analytical and regulatory. It is recommended to adhere to the principles of completeness, diversity, optimality and flexibility when constructing a system of indicators.It is developed the structure of the enterprise performance evaluation system, which consists of three groups of indicators (interaction with internal and external environment), which includes nine subgroups and fifteen aggregated baseline indicators. It is substantiated the expediency of inclusion into the index system the efficiency indicators of use of natural resources, energy efficiency of operational activity, renewal of resources, waste utilization, motivation of labor and personnel development, satisfaction of consumers' needs, social and economic development of the regional community, and the effectiveness of functioning the information and communication technologies. It is emphasized the necessity of synchronization of indicators of management and accounting, standard statistical reporting with the system of enterprise activity evaluation.