APPROACH TO INCREASING THE LEVEL OF EFFECTIVE DEVELOPMENT OF INDUSTRIAL ENTERPRISES

I. Shanin, E. Russkih
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Abstract

Modern industrial enterprises exist in rather difficult financial and economic conditions caused by the complexity of settlements with foreign suppliers and the search for alternative ways to supply components. In general, the entire industrial complex of the Russian Federation provides about 30% of the country’s GDP, with a trend towards recovery in crisis conditions. The article examines industrial production using the example of the furniture industry, which experiences the need to apply optimal approaches and methods aimed at increasing the level of effective development. The most accessible means may be the development and application of an optimized balanced scorecard system, taking into account the specifics of furniture production. The authors of the article analyzed the necessary financial indicators of the activities of a furniture enterprise. The application of an optimized system of balanced indicators of a manufacturing enterprise with integration into the system of methods for assessing the value of an enterprise is proposed to achieve the set goals. The classification of necessary methods for assessing the value of an enterprise is generalized and each of them is analyzed. Based on the results of the study, the author’s model of the strategic map of a furniture enterprise is presented in the context of the use of an optimized balanced scorecard system, which is integrated with the format of the classical system in four main blocks, and certain conclusions are drawn.
提高工业企业有效发展水平的方法
现代工业企业的财政和经济条件相当困难,这是因为与外国供应商的结算非常复杂,而且还要寻找替代的零部件供应方式。总体而言,俄罗斯联邦的整个工业综合体为国家提供了约 30% 的国内生产总值,并有在危机条件下复苏的趋势。文章以家具业为例对工业生产进行了探讨,家具业的经验表明,需要采用旨在提高有效发展水平的最佳方式和方法。考虑到家具生产的特殊性,最便捷的方法可能是开发和应用优化的平衡计分卡系统。文章作者分析了家具企业活动的必要财务指标。为实现既定目标,建议应用优化的制造企业平衡指标体系,并将其纳入企业价值评估方法体系。对企业价值评估所需方法的分类进行了归纳,并对每种方法进行了分析。根据研究结果,作者在使用优化平衡计分卡系统的背景下提出了家具企业战略地图模型,该模型与经典系统的格式整合为四大块,并得出了一些结论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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