The subject of the study is methodology for assessing the economic value added of enterprises for the purposes of value-based management at the microeconomic level. The purpose of the study is to determine the problems and perspectives of applying the indicator of economic value added in value-based management of enterprises on the basis of the essence and peculiarities of the calculation of economic value added, analysis of the degree of integriration of its indicator into the management system using the criterion of maximizing the value of enterprises at the micro level of the economy nowadays. Research methods. The methods of analysis and synthesis, induction and deduction, systems approach, comparative analysis have been used in the research. The results of the research. The genesis of the economic value added index and its difference from the classical measures of profitability of enterprises have been investigated in this article. The essence of economic value added and peculiarities of its definition have been described. The areas of possible application of the indicator of economic value added in the process of assessing the efficiency of enterprises have been defined. The indicative functions of the economic value added indicator in the management activity from the standpoint of the assessment of the degree of efficiency of the use of the capital and dynamics of the value of enterprises have been determined. The way of behavior of the owners of enterprises depending on the variants of values of the indicator of economic value added has been considered. The basic ways of increasing economic value added and management measures on their realization have been singled out. The drawbacks of the use of the indicator of economic value added in value-based management of enterprises have been detercted. The proposals for the improvement of the economic value added as a tool for value-based management of enterprises have been given. The scope of the research results is the development of the method of adequate measurement of economic value added in the process of implementing the concept of value-based management of enterprises. Conclusion. The results of the study show the necessity to improve the economic value added with the help of reflecting the benefits of all key company stakeholders, while taking into account fundamental effects of its performance in the current economic environment.
This paper reports a seminal study whose relevance and significance are related to strengthening the importance of improving the distribution policy by introducing a model for optimizing the allocation of budget funds in the decision-making process. It has been determined that the potential of life support of the population in a region (PLSP in a region) acts as a tool for examining the resources in the region in terms of their capability to meet the needs of the population of the region in the current period and in the future. Based on the anthropocentric approach, it was determined that the main strategic resource is human potential that possesses a set of characteristics (components), which reflect its physical potential, the potential abilities and knowledge, as well as property potential. The implementation of the PLSP concept in the region has caused an urgent desire to study modern problems related to the budget and tax management of regional development, specifically, the management of budget expenditures at the stage of their allocation using modern means for supporting these processes. The expediency of using models of mathematical programming to determine the effective structure of the budget, taking into consideration the rate of inflation and the use of the methodology for calculating real wages, has been established. The following values for most priority areas of budget financing were calculated: the level of development of social infrastructure (11 %), the level of vocational training (29 %), the level of remuneration and entrepreneurial income (21 %), and the level of social payments to the population (14 %). It has been found that when a new allocation of budget funds is implemented, the value of the achieved level of PLSP development in a region could increase by 9 % compared to 2021. The proposed approach is a permanently important prerequisite for the formation of priority areas of budget financing for the components of PLSP in a region in the process of producing and implementing universal and specific solutions in the field of budget and tax management.
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