| Annotation: | Methods. When conducting a study of strategic enterprise cost management under innovative development, the method of scientific abstraction was used – in determining theoretical and methodological approaches regarding the essence of the concept of «enterprise cost management»; system approach – in the formation of a methodical approach to comprehensive assessment of the effectiveness of enterprise cost management. Results. It has been demonstrated that the new management paradigm, which is based on a strategic approach, has led to a change in the goals and criteria of the company's activity, namely: the criteria for the success of the its activity and the basis for determining its mission are the cost, which allows for a quantitative assessment of both strategic goals and the level of their implementation. It was found that despite the presence of a wide arsenal of methods for estimating the value of an enterprise, none of them take into account its specificity, as well as the factors that shape the value. Work was carried out on the formation of an applied methodical approach to strategic management of enterprise value. Novelty. A methodical approach to strategic management of enterprise value is proposed, which is based on a comprehensive approach to estimating its value and is characterized by ease of application. The developed approach is universal for any enterprise and ensures consistency in the implementation of principles and methods. It takes into account all stages of strategic management of the enterprise's value, as well as other criteria, in particular, the volume of production, profit. Practical value. The obtained results of the scientific research proved the need to develop a comprehensive assessment of the value of the enterprise under innovative strategic management in order to diagnose the state, trends and determine the factors that contribute to the growth of its value and potential. Since the main component of the increase in the value of equity capital is the steady rate of growth of profitability and the amount of cash flow, the main attention is focused on indicators of profitability. Accordingly, the cost is a key point of the strategic management system of the enterprise and is used both for the formation of its specific goals and objectives, and serves as a criterion for evaluating the success of strategy implementation. |
| Literature: | - 1. Arefiev, S. (2020). Genesis of leadership development in the management of economic interests of the enterprise. Adaptive Management: Theory and Practice. Series Economics, 9(18). https://amtp.org.ua/index.php/journal2/article/download/316/281 https://doi.org/10.33296/2707-0654-9(18)-01
- 2. Arefieva, O.V., Miahkykh, I.M., Rosumaka, T.H. (1916). Vlasnyy kapital pidpryiemstva ta problemy yoho formuvannia. Intelekt XXІ, (6), 161-169.
- 3. Voronin, A.V. (2016). Systemnyy pidkhid do upravlinnia vartistiu pidpryiemstva. Ekonomika I orhanizatsiia upravlinnia, 3(23), 148-155.
- 4. Deyneka, O.V., Dekhtiar, N.A., & Pihul, Ye.I. (2017). Aktualni pytannia upravlinnia vartistiu pidpryiemsyva. Ekonomika i suspilstvo, (12), 240-245.
- 5. Doroshenko, H. (2019). Vartist pidpryiemstva ta formuvannia vymoh do systemy pokaznykiv yiyi otsinky, Sotsialna ekonomika, (58), 15-20. https://doi.org/10.26565/2524-2547-2019-58-02
- 6. Kovalenko N.V. (2019). Upravlinnia rozvytkom promyslovykh pidpryiemstv: teoretychnyy skladnyk. Problemy systemnoho pidkhodu v ekonomitsi, Issue 6(74), 71-84. https://doi.org/10.32782/2520-2200/2019-6-35
- 7. Kryvoviaziuk, I.V., & Burban, O.V. (2020). Ekonomichna sutnist poniattia «vartist pidpryiemstva» ta determinanty yiyi zrostannia. Ekonomika ta derzhava, (10), 99-104. https://doi.org/10.32702/2306-6806.2020.10.99
- 8. Mendrul, O.H. (2002). Upravlinnia vartistiu pidpryiemstva. Kyiv: KNEU.
- 9. Nusinova, O.V. (2011). Vartist pidpryiemstva yak pokaznyk rezultativ diialnosti. Naukovyy visnyk Uzhhorodskoho universytetu, Issue 2(34), 132-135.
- 10. Piletska, S.T., Korytko, T.Yu. (2018). Efektyvnist upravlinnia pidpryiemstvom, pidkhody ta metody shchodo yiyi otsinky. Problemy systemnoho pidkhodu v ekonomitsi, 5(67), 100-106.
- 11. Prokhorova, V.V. (2020). Biznes-modeli yak instrument koryhuvannia stratehichnykh pozytsiy pidpryiemstv na konkurentnykh rynkakh. Problemy ekonomiky, 2(44), 274-280. https://doi.org/10.32983/2222-0712-2020-2-274-280
- 12. Synilova, O.M. (2021). Vplyv innovatsiy na vartist promyslovykh pidpryiemstv Ukrainy. Visnyk Kharkivskoho natsionalnoho universytetu imeni V.N. Karazina, Ser. «Ekonomichna», (101), 130-140. https://doi.org/10.26565/2311-2379-2021-101-13
- 13. Kuzior, A., Arefieva, O., Poberezhna, Z., Ihumentsev, O. (2022). The Mechanism of Forming the Strategic Potential of an Enterprise in a Circular Economy. Sustainability, 14, 3258. https://doi.org/10.3390/su14063258
|
Archive