Methodological foundations for the application of key performance indicators in evaluating the production activities of machine-building enterprises

Анотація

The article is devoted to substantiating methodological approaches to the development of an analytical system for evaluating the efficiency of production activities of machine-building enterprises based on the use of key performance indicators (KPI). The role and significance of KPI as a tool for quantitative assessment of production and economic performance are determined, ensuring improved justification of managerial decision-making in the context of economic digitalization and the growing volume of data. The methodological principles of forming a system of indicators based on the integration of production, financial, economic, and operational data are revealed. The study systematizes economic indicators reflecting the main components of production efficiency, including the fulfillment of production plans, timeliness of production, product quality, equipment efficiency, stability of technological processes, defect rates, and labor productivity. A comprehensive economic and analytical system is proposed, encompassing data sources, stages of data collection and processing using BI systems, the formation of indicators, and their analytical visualization in the form of interactive dashboards. Particular attention is paid to the use of modern digital analytical tools, including statistical process control (SPC), demand forecasting methods based on machine learning models, the coefficient of variation for assessing process stability, and overall equipment effectiveness (OEE). The expediency of applying integrated analytical solutions (dashboards, heat maps, and multidimensional visualization) is substantiated, as they ensure timely detection of deviations, identification of problem areas, and support for managerial decision-making. It is concluded that under the conditions of Industry 4.0 development and digital transformation of enterprises, the ability to promptly analyze large volumes of production and financial data becomes critically important. The proposed approach to building an economic and analytical KPI system enhances the validity of managerial decisions regarding production activities, contributes to the optimization of resource use, and strengthens enterprise competitiveness. The results of the study can be applied in the management practice of machine-building enterprises and serve as a methodological basis for further research in the field of evaluating the efficiency of industrial enterprises.

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