Управління ефективністю інвестицій промислових підприємств у контексті стейкхолдерської теорії

Abstract

The dissertation is devoted to the substantiation and development of theoretical and methodological foundations and practical recommendations for managing the investment efficiency of industrial enterprises in the context of stakeholder theory. Methodological approaches to assessing the efficiency of investments in individual stakeholder groups are justified to ensure the possibility of further improvement continuous management this efficiency, the addition of existing in stakeholder theory classifications stakeholder groups. The concept of a agreed purpose between individual stakeholders and the enterprise is proposed, as a derivative of the strategic goal of the enterprise and, at the same time, the accumulator all tactical goals of stakeholders, which allows a new approach to ensuring the principle of goal-oriented investment performance management, taking into account the need for mandatory harmonization goals of various stakeholders. The essence category of investment efficiency is defined as a qualitative component of productivity, which, unlike the existing ones, characterizes the efficiency of any process in terms of benefits, costs, benefits and costs at the same time. The actual efficiency of the basic processes of the functioning of machine-building enterprises by identifying its components for certain groups of stakeholders has been investigated, and proposals have been made to highlight the components of production participants in relation to human capital. Implementation of SEE-management of the investment efficiency of the main internal stakeholders on the basis of SEE-models of the components of efficiency (as a qualitative component of effectiveness) is proposed, which is aimed at improving the production activities of machine-building enterprises in the context of ensuring prompt adjustment of each component of efficiency before the end result of such activity is achieved. An algorithm is proposed for SEE-management of investment efficiency, which, unlike others, is based on SEE-analysis, helps to find SEE-results, takes into account SEE-risks and factors, which contribute to increasing the investment efficiency of machinebuilding enterprises. These proposals make it possible to implement approaches to managing the efficiency of investment of industrial enterprises in the context of stakeholder theory.