Abstract

The article is devoted to the analysis of the economic mechanism of resource formation at industrial enterprise potential on the basis of establishment the relationship between consumer and cost principles of estimation of results of industrial activity. The essence of concept and structure of resource potential of the enterprise, as well as factors of its efficiency are disclosed. It has been proved that the resource potential of an industrial enterprise is the sum of technical and technological capital, mediated by the correlation dependence of human, innovative, investment resources with a functional task according to the criterion of cost savings in production cycles. A methodological approach has been proposed for its evaluation on the basis of the ratio between the number of saved resources in consumption and the value of the total costs of production. Its essence is the definition of the functional relationship between the consumption of resources in the process of consumption and the effective indicator of products in terms of the totality of consumer properties, that is, a number of production parameters that are formed in the process of consuming products in subsequent production cycles. This ensures the implementation of management decisions for the efficient use of resource potential. Directions have been suggested to increase the efficiency of use of the enterprise resource potential using a systems approach.

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