Formation of the organizational and economic mechanism for corporate value management

Анотація

The article is devoted to the theoretical substantiation and development of a holistic concept for the formation of the organizational and economic mechanism of enterprise value management (OEM EVM) amid the digital transformation and military challenges of 2024–2026. The study proves that in the modern paradigm of corporate governance, the category of value (Value-Based Management, VBM) is becoming the most adequate indicator of strategic efficiency, displacing traditional profitability metrics. It is substantiated that for Ukrainian enterprises, value management has become a key instrument for ensuring economic resilience and investment attractiveness during post-war recovery. The author proposes a two-level structure for the OEM EVM, which integrates an organizational subsystem (“soft” factors: culture, leadership, structure) and an economic subsystem (“hard” factors: valuation methods such as EVA, DCF, MDI-R, and a system of KPIs). Attention is paid to the implementation of the stakeholder approach through the SRPR model (Stakeholders-Resources-Processes-Results), which allows viewing value as the result of an equivalent resource exchange within a network of interested parties. It is established that satisfying the interests of personnel and society becomes the foundation for maximizing shareholder wealth in the long term. In the study, digitalization is defined as the architectural basis of the management mechanism. Based on mathematical modeling, a critical dependence of the added value of Ukrainian enterprises on the level of management ICT competencies and on e-commerce development is proven. It is revealed that the digital architecture of the OEM EVM enables real-time tracking of value drivers and adjustment of strategic development trajectories. The study concludes that the success of the management mechanism depends directly on the quality of “digital leadership” and the organization’s ability to overcome internal resistance to change by fostering an adaptive corporate culture. Keywords: value-based management (VBM), organizational and economic mechanism, digital transformation, SRPR model, economic added value (EVA), stakeholders, resilience, intellectual capital, digital architectonics.

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