Теоретико-прикладні аспекти управління ефективністю інвестицій промислових підприємств з позицій стейкхолдерської теорії: сутність, показники

Abstract

The article improves and complements the classification of modern stakeholders with the selection of a group of main internal stakeholders and specifies the definition of the concept of «agreed (strategic) goal» with the selection of locus (tactical) goals of individual groups of stakeholders. It is underlined that the functional activity of the group of main internal stakeholders (workers of industrial enterprises) should be carried out in accordance with the principle of the «golden section», using a concrete example the practical implementation to have this principle illustrated. It is noted that in the enterprise without an effective process of creation of its gross income (newly created value) investments are impossible a priori. It is emphasized that the efficiency of interaction of stakeholders (in particular, with regard to investments) can be measured and evaluated by a system of indicators of the performance constituents based on the Burennikova (Polishchuk) – Yarmolenko models (the process of generating gross income for real industrial enterprises in the Vinnytsya region has been chosen as an example of the research object for verification of the models). It is proved that such a measurement on the principles of trialectics will help to increase the validity of managerial decisions, in this case, decisions related to the industrial enterprises’ investments as systems at micro-level with the allocation of primordial components of such a system. Based on the use of systemic and process approaches, enterprises have been rated, with the identification of enterprises-leaders in terms of investment efficiency and efficiency coefficient of investments in human capital with allocating the appropriate components