Экономика пищевой промышленности

Food Industry

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012


Doycheva K.; Vaskovska K.; Pchelyanskaya G.

Key words: performance evaluation; the EVA; performance benchmarks; "the rate of value added to the company\'s assets"; "аctive-capacitance added value" ranking; enterprise management system; the enterprise management functions

Page: 40-45


The article deals with the essence and the theoretical basis of complex enterprise management systems. The analysis of conceptual approaches to evaluating the effectiveness. Allocated separate activities aimed at increasing efficiency of the enterprise. Detail is considered one of the most famous and common indicators to assess the company\'s value- EVA (Economic Value Added, EVA). This index is used to assess the effectiveness of the enterprise from the position of its owners, which allows to establish whether the activities of the enterprise brings great profit than alternative investments. From a financial point of view, EVA index characterizes the quality of management decisions and allows to evaluate the cost of the company as a whole and its individual divisions. Proposed indicator "norm of value added to the company\'s assets" and its reciprocal magnitude - "аctive-capacitance added value." Indicator аctive-capacitance simply enough turns into an expression of the index and is suitable for the evaluation of the isolated influence of factors on the result, as well as on the level of the management validity (elasticity factor) allows to generate a ranked set of regulatory factors to bring the actual rate of value added indicator to planned or design value. Analyzed the traditional enterprise management functions.


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