Інвестиції промислових підприємств на засадах стейкхолдерської теорії: сутність, класифікації, підходи до управління ефективністю інвестицій

Abstract

The acceleration of scientific and technological progress, rapid technological and technological changes, the development of consumer requests for industrial enterprise products and the impact of innovation on production have changed traditional approaches to the formation of competitive advantages of the enterprise. In today's society, much attention is needed to address issues related to investments by industrial enterprises (in particular, intellectual capital, which is formed under the influence of workers' knowledge and skills). This paper considers investments by industrial enterprises (in particular, intellectual and human capital) as key constituents of stakeholders. The formation of intellectual capital as a result of synergistic interaction of human, structural and consumer capital of the enterprise is substantiated. The main investments in the intellectual capital of the enterprise and their cross impact, as well as their impact on the value creation process (which reflects the enterprise costs, profit, wage structure, depreciation and are an objective indicator of the efficiency of the enterprise) are considered. The essence of some approaches to investment management (with the addition of their classification) in the context of stakeholder theory is revealed. It has been determined that effective investment management will facilitate the assessment of investment efficiency in the human and intellectual capital of an industrial enterprise.