Balanced System Of Indicators Research Articles

DEVELOPMENT OF AN INFORMATION SYSTEM TO INCREASE THE COMPETITIVENESS OF A SPORTS CLUB USING A SYSTEM OF BALANCED INDICATORS

The article considers the system of balanced indicators as a method of developing and implementing a general concept of organization development. The system of balanced indicators makes it possible to identify the main modules of a sports club's activities, to show their impact on improving efficiency and competitiveness, and as a result, making a profit. A strategic map has been developed showing the interconnection of all components included in the system of balanced indicators. It is shown that in order to increase the competitiveness of a sports club, it is advisable to use an information system that allows including not only young athletes and their coaches, but also parents in the training process. Inclusion of all interested parties in the training process makes it possible to increase the attractiveness of a club and influence its internal business processes. The article shows that increase in a club's profit is possible due to development of its internal business processes, development of its personnel, and monitoring of the market. The functionality of the developed information system is given. The difference between the developed information system and the information systems offered in the market is shown.

Global Trends in Measuring the Innovative Potential of an Enterprise

The purpose of the study : qualitative and quantitative comparison of tools for assessing the effectiveness of the use of the innovative potential of the enterprise . To achieve the research goal , the following tasks are set : to study the structure of the components of innovation potential in the context of achieving business efficiency ; evaluate the tools used in practice to study the innovative potential of the enterprise ; compare the tools for assessing the innovative potential of enterprises in terms of profitability and efficiency of the enterprise . The results of this study will allow us to substantiate the modern concept of innovative activity of the enterprise , based on the structure of innovative potential , consisting of four components : research , personnel , material and technical base , and corporate entrepreneurship . Secondly , the study aims to assess the enterprise’s innovative potential , which differs in the quality and quantity of indicators used . The measurement tools used in practice include a balanced scorecard ; multilevel assessment using a tree of cluster factors ; assessment based on world indices and / or monitoring ; mixed and statistical approach . Thirdly , it was found that on the basis of practical and value criteria , a system of balanced indicators of the innovative potential of an enterprise and an economic justification for the development of developed economic structures , as well as for enterprises focused on innovative capitalization and corporate entrepreneurship , is effective . Tools with probabilistic , analytical and statistical measurement methods are also useful for developed sectors of the economy and for enterprises focused on sustainable business .

The economic essence and role of financial planning in the enterprise management system

For the successful development of business, it is necessary to constantly improve the financial planning system of the enterprise and firm while accumulating domestic and foreign experience and developing new concepts and methodologies. It approaches that consider business conditions. The growing independence of enterprises and their independence from budgetary sources of financing, on the one hand, determined a great initiative in the development of financial planning systems, increased the variability of approaches to their story, and on the other hand, led to the blurring of the single methodological principles of such planning. The lack of a unified model of the financial planning system at the enterprise, enshrined in legislation, and the presence of several debatable issues in the theory of financial planning and budgeting led to the emergence of problems in the field of financial planning organization, the solution of which will allow maximizing the advantages of this technology for enterprises. Along with this, the existing methods and methods of financial planning at enterprises do not fully meet the requirements of economic development at the current stage, which necessitates a new understanding and organizational and technological solutions that allow enterprise managers to overcome the errors of a non-systematic approach and arm themselves with new tools for the effective organization — financial planning process. Financial planning will enable businesses to model strategic direction and take action to optimize financial and business performance. This approach is forward-looking and is used to help finance direct the company to achieve its strategy. Financial planning covers long-term plans, scenario modeling, annual budgeting and forecasting, unique reporting, and analysis. Financial planning - this critical, significant tool and method of financial management needs theoretical and methodological improvement, solving the urgent current problem of overcoming the gap between strategic financial plans and tactical ones with the help of new management approaches and concepts, which include a balanced system of indicators. Keywords: planning, management, indicator system, enterprise, resources

СТРАТЕГІЧНЕ УПРАВЛІННЯ БІОКЛАСТЕРОМ НА ЗАСАДАХ ЗСП

The article is devoted to the conceptualization of the strategic management of the biocluster on the basis of a balanced system of indicators and digitalization. In the course of the research, it was proved that the dynamism and imbalance in the external environment actualize the search for new approaches to the strategic management of the association of subjects of economic activity, which functions on the basis of bio-economic development. It is noted that the priorities are adaptive approaches to management that lead to the balanced use of resources and the achievement of external balance in business relations, the readiness and ability to act with the least risk in conditions of uncertainty. In order to increase strategic efficiency and achieve the desired results of biocluster development, a balanced system of indicators is recognized as the most effective among the existing management models. It makes it possible to clearly formulate and implement strategic plans, to provide feedback between internal business processes and external indicators. The concept of using a balanced system of indicators in the strategic management of a biocluster was formed. The factors of the external and internal environment of the enterprises participating in the biocluster, which influence the spread of the practice of using a balanced system of indicators in the strategic management of its development, have been identified. The technology of formation and the mechanism of introduction into the management information system of the strategic management of the biocluster of a balanced system of indicators and digital data processing technologies are proposed. The basis for the administration of the biocluster management information system and the digital outline of the formation of a strategic program for transferring the mission and strategy of the biocluster into the mode of effective use, capacity building and development have been formed. Indicators of strategic management of the biocluster are systematized by groups characterizing the potential of the biocluster, personnel and quality of service, customers of the biocluster, additional services, level of internal organization, financial and economic indicators, innovative changes, development of the biocluster. Assessing and tracking the degree of their growth and stability makes it possible to determine the strengths and weaknesses of the biocluster, to identify tolerance and resistance to changes in the parameters of the business environment, and to establish ways of achieving the set development goals. In the complex, this ensures the effectiveness of the strategic management of the biocluster.

НЕЧЁТКО-МНОЖЕСТВЕННЫЙ АНАЛИЗ ОТРАСЛЕВОЙ ЭКОНОМИЧЕСКОЙ УСТОЙЧИВОСТИ

The aim of this publication is to review the approaches undertaken by our scientific school for modeling industry economic resilience in the paradigm of resilience. For the purpose of analyzing industry resilience, we employ fuzzy-logical modeling of a super-system (system of systems) consisting of impact subsystems, economic subsystem, and decision subsystems, packaged into a single model container of a 7x6 strategic matrix. All indicators in the 7x6 matrix in the forecasting model are represented as arbitrary fuzzy numbers or linguistic variables. As a result of our review, we present the following main phases of modeling: construction of industry resilience indices, modeling of external impacts, modeling of a balanced system of indicators (BSI), modeling of risks/opportunities, and modeling of decisions. The following technologies based on fuzzy descriptions are utilized in our modeling; matrix aggregate computing, BSI with fuzzy connections, R-lens, comparison of fuzzy sequences, and others. An example of unfolding the 7x6 matrix is presented using four key indicators from the BSI. The discussed modeling approaches have been applied to nine selected industrial and agricultural sectors, resulting in corresponding analytical assessments of resilience. The COVID-19 pandemic is considered as a demonstration example of impact. The demonstrated approaches to modeling resilience can be arbitrarily expanded and deepened, with the perspective of incorporating more sophisticated mathematical objects obtained at the intersection of fuzzy and probability paradigms into the 7x6 matrix model. Such inclusion can be driven by differentiating various types of uncertainty, where in one case it is appropriate to conduct modeling using non-statistical probabilities (e.g., in Bayesian schemes), in another case by utilizing possibility measures, and in a third case by structuring hybrid descriptions such as fuzzy probabilities of Puri-Ralescu type.

СИСТЕМА КЛЮЧЕВЫХ ПОКАЗАТЕЛЕЙ ЭФФЕКТИВНОСТИ КАК ИНСТРУМЕНТ СТРАТЕГИЧЕСКОГО УПРАВЛЕНИЯ

The requirements for the transportation process management are formulated taking into account modern world standards. The necessity of using the system of balanced indicators and key performance indicators to justify and achieve the target results of railway transport units is shown. The measures allowing to adapt the considered methodologies to peculiarities of JSC «Russian Railways» functioning and introduce these methodologies into a single network technological process of railway transportation are proposed. The necessity of updating and improving the system of key performance indicators operating in JSC «Russian Railways» and bringing it in line with modern technologies for the transportation process management is substantiated.

СУЧАСНИЙ СТАН СФЕРИ ФІЗИЧНОЇ КУЛЬТУРИ І СПОРТУ В УКРАЇНІ

The article emphasizes that the state, the most important problems and prospects for the development of the sphere of physical culture and sports are determined by external and internal factors that directly or indirectly affect specific quantitative and qualitative indicators of its functioning. The modern market socio-economic system of Ukraine contributes to the formation and development of the main components of the market of physical culture and sports services. One of the foundations of the state policy in the field of physical culture and sports is to provide conditions for supporting the areas of physical culture and sports. The formation and implementation of state policy in the field provides a list of indicators of the state of development of physical culture and sports, namely, indicators of the level: physical health of different population groups; attracting citizens to mass sports; involvement of persons with disabilities in physical education and sports rehabilitation; attraction of children and youth, including children and youth with disabilities, to classes in children’s and youth sports schools; achievements of Ukrainian athletes at international sports competitions, primarily the Olympic, Paralympic and Deaflympic Games, the Global Games for Athletes with Intellectual Disabilities, the World Games in non-Olympic sports; staffing in the sphere of physical culture and sports; financial and logistical support of the sphere of physical culture and sports; creation of conditions for access of persons with disabilities to sports facilities. These indicators are taken into account to monitor the state of development of physical culture and sports and to develop programs for its development both at the state and regional levels. A systematic analysis of the state of the sphere of physical culture and sports contributes to the optimization of the selected parameters and indicators using the socio-economic mechanism for the development of physical culture and sports services, the effectiveness of managing the physical culture and sports movement, which confirms the relevance of this study. Materials and Methods. The following methods were used in the study: analysis of scientific literature and documentary sources, Internet information resources, statistical data; advanced domestic experience; combination of logical and historical analysis; system analysis; methods of mathematical statistics. The main indicators of functioning and development of the sphere of physical culture and sports for the last 3 years are subject to analysis. Discussion. The current reporting system in Ukraine on the main indicators of health-improving and sports activities of certain subjects according to the reporting form № 2-FK (annual) is characterized. The authors noted the lack of an effective system of control over the activities of private physical culture and sports organizations, as well as representatives of the public sector, which affects the objectivity of information. The system of balanced indicators, which allow assessing the level of development of both the system as a whole and the degree of achievement of individual goals, should be formed depending on the strategic goals of the social policy of the country, region, territorial community and considered according to the criteria of socio-economic efficiency, consumer efficiency, internal mechanism of functioning as well as infrastructure. In the field of physical culture and sports, the integral indicator should reflect the degree of its influence on the achievement of universal global socio-economic goals with a socio-economic effect. Today, the system of functioning of the sphere of physical culture and sports can be represented in terms of indicators that characterize quantitative changes in the development of physical culture and sports proper (the number of people involved, sports facilities, the volume and structure of financing, etc.). The indicators of the second group characterize the degree of influence of the sphere of physical culture and sports on the achievement of social and economic goals facing the society. Results. The development of the sphere of physical culture and sports is possible when positioning it as a large, complex, dynamic, probabilistic and selforganizing system, in the management of which the principles of consistency, integrity, complexity and hierarchy, synergy and emergence, structuredness, balance of centralized and centralized are applied. An effective system of state management of physical culture and sports implies a clear distribution of areas of responsibility of its various subjects for individual components of the system, for the achievement of operational and strategic goals of its functioning. An important condition for the implementation of this principle is convenient, from a managerial point of view, quantitative information using the latest IT technologies and the transition to digital interaction. In order to improve the efficiency of the physical culture and sports management system using the principles of the balanced characteristics system, it is necessary to improve the organizational and managerial model of sports organizations, regardless of the form of ownership, and a unified reporting system on their activities.

ЗАВДАННЯ І НАПРЯМИ УДОСКОНАЛЕННЯ ОРГАНІЗАЦІЇ ПРАЦІ НА ПІДПРИЄМСТВАХ ГОТЕЛЬНОЇ ІНДУСТРІЇ

The scientific publication examines the essence of the concept of "labor organization" and approaches to its interpretation. The need to build an effective labor organization system at all levels of management (macro-, meso- , micro) as a prerequisite for overcoming crisis phenomena and destructive processes in the economy has been substantiated. The tasks of labor organization at the macro-, meso-, and micro levels have been outlined. The tasks of macro-level labor organization are prevention of economic and social losses, ensuring the most complete use of labor resources of society, redistribution of labor resources between industries and regions of the country. At the meso level, the main tasks of labor organization are to ensure the maximum beneficial effect of human labor activity, taking into account specific working conditions. At the micro level, the main tasks of labor organization are to establish optimal criteria for the division and cooperation of labor; implementation of methods of overcoming monotony and increasing the meaningfulness of work; introduction of effective forms and methods of material and non-material stimulation; creation of decent working conditions to preserve human health and working capacity. The areas of improvement of work at the enterprises of the hotel industry have been substantiated, which boil down to the rational distribution of the performed work to ensure their effective performance; introduction of advanced techniques and work methods; professional training and advanced training of personnel; labor regulation and stimulation; improvement of working conditions; creation of a favorable psychological climate in the team; rationalization of the regime of work and rest, etc. A labor efficiency management mechanism has been proposed, which includes the necessary measures at the micro, meso, and macro levels, taking into account the influence of environmental factors. The goal of improving the organization of work at the macro level is to increase the efficiency of staff work in accordance with the principles of implementation of the state regulatory policy, taking into account the maximum possible positive results, which are aimed at ensuring a balance of the interests of business entities, citizens and authorities at the national level. At the meso level, the goal of improving the organization of personnel work is to increase the efficiency of personnel work in accordance with the principles of implementing regulatory policy in the field of industry production, the functioning of innovative scientific and industrial clusters, taking into account the maximum possible positive results, which are aimed at ensuring a balance of interests of business entities, citizens and authorities at the local level. At the micro level, the goal of improving the organization of personnel work is to increase the efficiency of the personnel of production enterprises in the conditions of innovative transformations of the economy with an emphasis on the use of a self-regulated compensation mechanism for rewarding the general innovative contribution of employees to the activity processes, their orientation towards maximizing added value, increasing the market value of the workforce due to improvement of professional and personal competencies, management of efficiency by goals based on a balanced system of indicators, integration of compensation payment processes with other processes of human capital management.

РОЛЬ АВТОМАТИЗОВАНИХ ІНФОРМАЦІЙНИХ СИСТЕМ У ЗАБЕЗПЕЧЕННІ ЕФЕКТИВНОСТІ ФІНАНСОВОГО КОНТРОЛІНГУ ПІДПРИЄМСТВ

In the current activities of domestic enterprises, financial controlling is increasingly be-coming a key management tool that allows predicting probable adverse economic circum-stances and ensuring the efficiency, stability and sustainability of business operations in the conditions of martial law and economic instability.Financial controlling significantly simplifies and automates financial processes, which en-ables the release of resources, optimization of managerial financial decisions and stable de-velopment of the enterprise. In order to achieve the strategic and operational goals of business development and to effectively solve the main tasks that rely on the financial controlling sys-tem, the implementation of automated information systems that allow improving the quality of financial management and the effectiveness of control functions of the company's manage-ment is currently becoming relevant.The purpose of the article is to study the features of information support of the financial controlling system and the role of automated information systems in financial control and en-ter prise management.The article proves that increasing the efficiency of the enterprise management system consists not only in the development and improvement of the methodological and theoretical foundations of financial controlling, but also in the active use of information systems and tech-nologies capable of simplifying procedures for working with information and helping financial management to quickly make managerial financial decisions. The properties of the BSC sys-tem, which is a management concept built on a balanced system of indicators and provides the enterprise with a comprehensive picture of the efficiency of functioning, were studied. The peculiarities of the use of ERP systems for the automation of procedures for financial control-ling and complex management of the enterprise have been analyzed

ФОРМУВАННЯ, КОНСОЛІДАЦІЯ, АНАЛІЗ ТА АУДИТ ФІНАНСОВОЇ ЗВІТНОСТІ ДЕРЖАВНИХ ПІДПРИЄМСТВ

The article establishes that the state enterprises of Ukraine function as public and commercial enterprises according to the principles of exclusivity of state ownership; separation of functions of the state as the owner and regulator, and the state enterprise as a subject of economic activity; combination of commercial and non-commercial purposes, transparency; social responsibility, anti-corruption ideology. It was determined that state-owned unitary enterprises and joint-stock companies based on state property must prepare annual financial statements and consolidated financial statements that are subject to mandatory verification by an independent auditor. The implementation of the principle of transparency requires the mandatory publication of audited statements for the last three years on websites with a storage period of at least seven years. In addition to financial reporting, state enterprises form nonfinancial reporting to reduce the asymmetry of economic information based on a balanced system of indicators. The results of the analysis showed that state-owned enterprises in Ukraine are widespread in priority and strategic sectors of the national economy, including: defense, transport, oil and gas, mining and processing, mining, alcohol, forestry, etc. It was established that according to the Register of Large Tax Payers of Ukraine, a fifth of state-owned enterprises are unprofitable, which indicates a low level of financial state corporate management. The peculiarities of the audit of financial statements of stateowned enterprises, which is carried out by the state external and internal financial control bodies of Ukraine on the basis of international standards, which are gradually implemented in domestic practice, are characterized. The advantages of state enterprises from undergoing audit procedures have been determined; the factors that restrain the consumption of audit services are systematized, and proposals for their elimination and formation of loyalty of state enterprises to the institute of auditors are also developed. Special emphasis is placed on the organization and methodology of auditing corruption risks of state-owned enterprises and joint-stock companies in order to prevent the commission of corruption offenses.

Аналіз та аудит забезпечення ефективної діяльності мережевого ритейлу

The development of network retail creates new business opportunities through the introduction of modern information systems, digitalization of production processes and business, the creation of e-shops and interactive showcases. The aim of the article is to substantiate the priority areas of analysis and audit of the network retailer’s activities, to develop proposals for a balanced system of indicators of analysis of the network retailer’s activities. The information basis of the present study is the normative legal acts of Ukraine on the implementation of economic activities of enterprises, scientific publications of leading scholars. The study uses general scientific and special research methods: induction, deduction, analysis, synthesis, dialectical method – when identifying the essence of the category of «retail»; horizontal analysis, comparison – when assessing the market of network retailer in Ukraine; abstraction, generalization, systemic, functional – in the development of a balanced scorecard for analyzing the activities of network retail. According to the results of the study, the views of scientists on the concept of «network retail» are considered; the features and differences of interpretations of the categories of «retail» and «retail trade» are indicated; the main indicators of diagnostics of the network retailer’s activities have been determined, and a balanced system of indicators for analyzing the activities of the network retail has been proposed. The activities of the network retail require some quality and comprehensive analysis and audit in order to strengthen its position in the market, its stable situation in a dynamic and powerful competitive environment. Therefore, business owners, executives, senior managers, potential investors and business partners should pay considerable attention to this in order to manage business and finance and further increase profitability.

УПРАВЛЕНИЕ СТРАТЕГИЕЙ ИННОВАЦИОННОГО РАЗВИТИЯ СУБЪЕКТА ЭКОНОМИКИ НА РАЗНЫХ УРОВНЯХ

The relevance of the article is due to the development of management of the strategy of innovative development of economic entities. Business processes are tightly included in the strategic management of economic entities, and their functions are indispensable. The rapid development of an innovative economy has recently forced absolutely all companies, of any size, to think about their strategy and its further imple mentation. The article uses research methods: analysis and synthesis, a system-information approach. The concepts of “strategic management” and “strategic planning”, concepts of strategic management of strategic planning in the economy, tools for introducing a system of balanced indicators in the subject of the economy were analyzed. It was concluded that when implementing a system of balanced indicators and implementing an innovative development strategy with its help, the economic entity’s main efforts are concentrated on identifying strategic goals, the main goal of the organization and distributing goals by divisions. At the same time, the management of the organization must clearly understand the expected result.

КОРПОРАТИВНАЯ КУЛЬТУРА КАК КРАЕУГОЛЬНЫЙ КАМЕНЬ ЭКОНОМИЧЕСКОЙ УСТОЙЧИВОСТИ ОРГАНИЗАЦИИ

Problem context. Corporate culture (CC) of an organization is often represented by implicit factors in research models, the measurement of which poses a significant challenge in terms of accuracy and reliability. However, there is a high demand for such measurements (direct or indirect), particularly in analyzing and forecasting the organization’s level of economic resilience. Research objective. This study aims to establish a link between the corporate culture of an organization and its economic resilience by proposing adequate measures of corporate culture quality. Research methodology. The process of modeling an organization using a normalized system of balanced indicators (NSBI) consisting of 64 indicators across 7 strategic perspectives is described. The relationships between indicators in the NSBI model are inherently fuzzy in nature. By quantitatively measuring these indicators, the quality of CC can be assessed through a reverse process. Results. Three cases are presented where the indicators of “CC Quality” and business efficiency are directly linked using fuzzy logic. Conclusion. An approach is presented that establishes a connection between the quality of corporate culture and the level of organizational resilience through a normalized multi-layered NSBI.

DEVELOPMENT OF AN AGRICULTURAL ENTERPRISE'S ECONOMIC DEVELOPMENT STRATEGY TO INCREASE ITS COMPETITIVENESS

The article examines the main elements of forming a strategy for the economic development of an agricultural enterprise. It is noted that in conditions of the market globalization and an unstable external and internal environment, in order to ensure the competitiveness of their own products, agricultural enterprises should use effective mechanisms of strategic management. Rapid changes in the market environment and the significant impact of scientific and technological development have increased the need for strategic management of agricultural business development. It was found that the systematicity and completeness of strategic planning are one of the important methodological elements in the process of scientific understanding, and the formation of a strategy for the economic development of an agricultural enterprise is a complex and multifaceted process. It is proved that the formation of the economic development strategy of the enterprises of the agrarian sector of the economy is a complex process that includes forecasting indicators of production intensification, which are based on the methods of economic analysis, in order to prevent possible threats, taking into account the need for resources, the evaluation of alternatives and high profitability. It was concluded that the strategy of economic development of an agricultural enterprise is one of the important prerequisites for increasing the level of its competitiveness. The use of new technologies, services, management methods for the purpose of qualitative changes in the technical and organizational policy of the enterprise is the basis of its economic development strategy, which creates competitive advantages. It is noted that increasing the quality of products and their attractiveness is one of the prerequisites for the formation of a modern strategy for the economic development of agrarian business structures. It was emphasized that expanding of own production and increasing of the market share, maintaining competitive advantages depends a lot on improving the quality of products. The basis for achieving sustainable financial results, profit maximization, and a good and reliable reputation among customers is solving the problem of improving product quality, which is an integral part of the company's development strategy. It is emphasized that the use of a balanced system of indicators in the strategic management system at the enterprise will allow to increase the effectiveness of strategic management at all its stages: starting from strategic analysis, strategy development, its implementation and ending with strategic control.

DEVELOPMENT OF INTEGRATED REPORTING IN ENSURING A BALANCED SYSTEM OF MANAGEMENT SYSTEM INDICATORS

The publication analyzes the existing experience in the formation of integrated reporting by enterprises operating in Ukraine, a model of integrated reporting acceptable for use on its basis was developed and its role in ensuring a balanced system of indicators of the management system of domestic enterprises was outlined.The analysis of scientific research was carried out and it was concluded that the vast majority of domestic scientific approaches observe that integrated reporting considers a business entity as a mechanism for creating added business value, while the international experience of forming integrated reporting is characterized for the most part by considering such reporting as the basis of information about sustainable development indicators.The author's vision of the place of integrated reporting in the process of formation of business value is revealed, the level of spread of the practice of preparing integrated reporting in the world for 2017-2020 is summarized, the dynamics of the formation of integrated reporting of economic entities of Ukraine for the analyzed period are given. The state of formation and publication of financial and non-financial information as of September 1, 2021, was analyzed (using the example of agricultural enterprises of Ukraine). At the same time, the dynamics of the number of economic entities of Ukraine that submit reports in accordance with GRI standards have been revealed.The article proposes the author's own model of the integrated report of the agricultural enterprise, the mechanism of accounting and analytical support of the balanced system of indicators. The procedure for forming a matrix of a priori indicators of a balanced system according to an integrated report has been developed. The studies are summarized by presenting the author's vision of the Concept of the development of integrated reporting in providing a balanced system of indicators for the needs of the management system.

INVESTIGATION OF THE APPLICATION OF BALANCED INDICATOR SYSTEMS FOR THE EVALUATION OF COMPANIES’ PERFORMANCE

Performance appraisal is one of the most important business processes in a company. Although many authors write on this topic, the topic remains relevant due to the need to analyze the performance and uniqueness of companies, as each author conducting research must adapt the most appropriate system of indicators to the selected companies. Analyzing the scientific literature, it has been noticed that most of the articles on the topic of balanced indicators are prepared by foreign authors, and in Lithuania this topic is not widely developed. The problem of the article is: how to create a system of balanced indicators to evaluate the performance of selected companies. The aim of the research is to theoretically substantiate and empirically evaluate the performance of companies in the sales sector using a system of balanced indicators. For any company that wants to work profitably, performance appraisal from a variety of perspectives is very important. This is the method of assessment used in this article, which looks at a company’s performance from four perspectives: finance, customers, internal processes, and improvement and development. The study selects companies of a similar nature and size from the sales sector. Companies of a similar nature are selected in order to obtain more accurate results and to avoid exclusions. Methods used in the article: analysis of scientific literature, comparison of theoretical insights, system of balanced indicators, method of multicriteria evaluation – EDAS. The system of balanced indicators and the EDAS ranking method help to determine the competitiveness of companies and to interpret which perspective of the company’s activities needs to be improved in order to make the company’s operations more profitable and efficient.

Greening of agro-reclamation activities and evaluation of its effectiveness

The essential content of the process of ecologization of reclamation activities in the system of agricultural production is considered. The specifics of evaluating the effectiveness of this process are also being investigated. As an assessment tool, the use of such a tool as a balanced system of indicators is justified, evaluation indicators combined within two groups - economic and environmental parameters, as well as a mechanism for calculating an integral indicator of ecological and economic efficiency are proposed.

Formation of a system of balanced indicators for agribusiness organizations with an active environmental position

The article substantiated the formation of a system of balanced indicators as an effective tool for information and analytical support of the management apparatus of organizations of the domestic sector of the agro-industrial complex in unstable economic and political conditions. The dynamic development of economic relations influenced the use of new methodological solutions, including in relation to the economic security system of APK organizations. To quickly obtain the necessary data, form and submit information in management accounting to determine the effectiveness of strategic development of agro-industrial complex organizations and make important management decisions, an analytical tool is required that allows ensuring control over the development of the level of cooperation in a short time. This tool is a balanced scorecard with an adaptive element based on promising digital solutions and modern software.

СИСТЕМИ ЕКОНОМІЧНОГО УПРАВЛІННЯ ІННОВАЦІЙНОГО РОЗВИТКУ ПІДПРИЄМСТВА

The article is devoted to the theoretical and methodological foundations of the application of the basic systems of economic management of the enterprise in the management of innovative development. The relevance of the problem lies in the fact that a modern enterprise on the way to success must take a number of circumstances into account, first of all, it must be based on the introduction of innovations, and economic management of the enterprise should be the the basis of management. The main focus of the article is on the analysis of three systems of economic management of the enterprise – the CVP system, the system of balanced indicators and the controlling system. The author identified the main problems solved by each of the systems regarding the innovative development of enterprises, the advantages and disadvantages of their use in the management of scientific research and innovation activities of the enterprise. It was determined that the CVP system enables the construction of a model of planned income from innovative activities and partially solves the biggest problem of innovative development of the enterprise – taking into account innovative risks; the system of balanced indicators coordinates the operational and strategic management of innovative development by building a complex of interrelated specific indicators of their achievement, helps to determine indicators of intangible asset evaluation; the controlling system involves the creation of a new concept of management, which is based on the management's way of thinking, focused on effective economic management and on the basis of the formation and use of information support for analysis, planning, and evaluation of innovative development. In fact, each of the three analyzed systems solves separate problems of improving the management of research and innovation and reflects the need to change the concept of management by innovative development of a modern enterprise. The conducted analysis of the peculiarities of the use of each of the economic management systems in relation to the innovative development of the enterprise will enable the optimization of managerial decision-making in the process of forming and implementing strategic and operational plans of the enterprise.

ASSESSMENT AND EVALUATION IN HIGHER EDUCATION QUALITY MANAGEMENT

The process of education quality management in combination with evaluation and analytical activity is considered in this research as an activity to implement the goals and coordinate the activities of all components of the educational system, its subjects and achievement of the planned results based on management decisions, the validity and predictability of which enhance the evaluation and analytical activity. Objective assessments of learning outcomes based on the theory of pedagogical measurements have a priority role in providing information base for evaluation and analytical activities in education quality management. These measurements should be the basis for recognition, analysis, functioning, development, forecasting and improvement of education quality management systems. A systematic and prioritised approach to quality management should be developed at different levels, from the macro level to the quality management of the individual educational organisation. A sound use of information in education quality management requires the construction of a hierarchy and interconnection of information flows. This systematic approach should be comprehensive, combining dynamic, comparative, differentiating and predictive analysis of assessment-analytical data. When carrying out assessment-analytical activities based on measurement results in education quality management, a set of scientific requirements for information base characteristics should be taken into account, contextual factors in the analysis and interpretation of measurement data should be taken into account. The requirements primarily include the use of measurement models and design, high reliability and validity of the results of assessment and evaluation activities, extensive use of dynamic approach to assessment of learning quality and ensuring compatibility of assessment and evaluation results, the use of balanced indicators of educational quality, operable in measurement. A system of balanced indicators of the quality of learning achievements, structured according to the levels of education quality management, is presented.