The article presents the results of the research that is being carried out with the financial assistance of the Russian Federation Government represented by the Ministry of Education and Science of the Russian Federation. The unique identifier reference number for the project is RFMEFI60115X0007. The hypothesis of the paper supposes that innovation process can be decomposed to the level of separate stages, whose efficiency and effectiveness can be assessed with the help of suitable key performance indicators (KPI).
Digitalization of economy is associated with the acceleration of business processes, the adoption of effective management decisions, the development of which is based on information about the state and use of the main components of economic activity, including technical. Traditional approaches to the analysis of fixed assets include phased calculations of indicators that only fragmentary take into account the sequence of movement of the studied objects in the organization and, therefore, are of limited use. To eliminate existing methodological shortcomings, attributive-meaningful relationships between key static and dynamic indicators that take into account the specific features of sugar production and systematically cover the entire process of movement of the value of property, plant and equipment in the organization are identified and justified. A fivestage algorithm of business analytical procedures has also been developed, which allows identifying benchmarks for making proactive management decisions in terms of mobilizing the possibilities of intensive use of capital assets of processing organizations. Testing of the methodology for indicating the level of use of the technical component of economic activity was carried out based on the materials of seven sugar production organizations of the Voronezh region for the period 2014-2018; dynamic rating was carried out separately for each organization for each year, which allowed establishing the prevailing influence of factors of the external business environment on the results of using the technical component. The integrated rating of the organizations were carried out over each year and in general over a five-year period, which made it possible to ascertain the presence of unused and underused opportunities and the ambiguity of implemented management decisions aimed at developing the technical component; it is concluded that it is necessary to implement a systematic approach to indicating the level of use of the technical component of economic activity, ensuring a one-time assessment of the mobile elements of resource capital (material and labor) and the non-mobile element.
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