| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2022 №4 (80) |
| Section: | Entepreneurship and economics of enterprise |
| UDK: | 338.45:005.21 |
| DOI: | https://doi.org/10.33271/ebdut/80.107 |
| Article language: | Ukrainian |
| Pages: | 107-114 |
| Title: | Self-diagnostics of the strategic potential of the enterprise based on the methodology of the balanced scorecard |
| Authors: | Faizova S. O., Ukrainian State University of Science and Technologies, Faizova O. L., Ukrainian State University of Science and Technologies, Hutsalova V. I., Ukrainian State University of Science and Technologies, Motyakin I. V., ATB Corporation, LLC MF «Favorite plus» |
| Annotation: | Methods. System-structural analysis and the method of logical generalization were used to clarify the place of intellectual capital in the structure of the company's strategic potential; factor and economic-mathematical analysis – to calculate the integral index of intellectual potential; methods of eventological scoring and analysis of hierarchies – to give numerical values to non-financial measures of unidentified intangible assets; economic and statistical methods – for analysis and assessment of the level of intellectual potential of domestic metallurgical enterprises. Results. Taking into account the importance of intellectual capital for the growth of the market value and balanced management of the enterprise, a methodical approach for assessing its strategic potential was created based on the balanced scorecard methodology. The definition of the index of intellectual potential is proposed, which takes into account the level of significance of the criteria for evaluating strategic potential based on the combination of eventological scoring methods and analysis of hierarchies. It was established that the self-diagnosis of strategic potential based on the results of the analysis of questionnaire events allows to identify its «problem areas» and turn the BSC into a «working model» of managing the company's strategy. Using the example of metallurgical enterprises of the Dnipropetrovsk region, it is shown that the proposed method of diagnosing strategic potential ensures the implementation of one of the basic principles of balanced enterprise management – the involvement of all groups of economic and managerial influence in management based on the balancing of their economic interests. Novelty. The methodical approach to the assessment of the strategic potential of the enterprise based on the assessment of the intellectual potential through the definition of the index of the same name has been improved. The latter takes into account the level of significance of the criteria for evaluating intellectual potential based on a combination of eventological scoring methods and analysis of hierarchies. The subject field of scoring analysis is extended to the processes of evaluating and adjusting the company's strategy. Practical value. The proposed method makes it possible to improve the management of the company's strategy, as it allows, based on the analysis of questionnaire events-answers, which are interpreted as those that do not contribute to the occurrence of the target event – the desired level of enterprise management, to determine the main problems and factors of increasing the value / level of the analyzed object. |
| Keywords: | Intangible assets of the enterprise, Strategic potential of the enterprise, Intellectual potential, Self-diagnostic of the strategic potential of the enterprise, Balanced management of the enterprise, Balanced score card, Eventology, Technique of eventological scoring |
| File of the article: | EV20224_107-114.pdf |
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