Удосконалення внутрішньофірмового управління на основі узгодженої системи показників фінансової звітності підприємства

Анотація

In the article the industrial enterprise management system is presented in the form of a multi-level, hierarchical subsystem of internal firm planning. In this case, the main purpose of the market activities of the enterprise is to maximize the net discounted income. Also, an attempt is made to harmonize the indicators of operational, tactical and long-term planning and not to lose the essence of strategic decisions. In-house planning combines two systems - technical and economic, financial, and operational and production planning. Attempts to create on the basis of the existing system of indicators some integrated assessment of the efficiency of the enterprise are analyzed. Preference is given to the use of a system of balanced scores, which is part of the concept of strategic objectives. Attention is drawn to the fact that it is necessary to use in addition to quantitative and nonfinancial indicators. The solution, problems of formation of the coordinated system of management of the enterprise are seen in the coordinated decision of functional problems and the corresponding indicators with use of measures of economic and mathematical modelling. To form a long-term strategic plan of the enterprise, it is proposed to consider five hierarchical stages of planning. The term of the planning horizon in the future is determined by the terms of implementation of the most long-term investment projects. This allows for a scientifically sound assessment of such projects. However, in such constantly changing conditions, it is necessary to annually adjust long-term plans with the organization of slippery strategic planning and management.

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