IMPROVING THE SYSTEM OF INDICATORS FOR ECONOMIC AND STATISTICAL DETERMINATION OF ENTERPRISE EFFICIENCY WITH REGARD TO LEGAL ASPECTS OF MANAGEMENT Текст научной статьи по специальности «Экономика и бизнес»

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Can It Be Useful?]. https://ipland.com.ua/ru/blog/za-gadochnyj-cikl-deminga-chem-mozhet-byt-polezen/ Morshchenok, T. S. "Benchmarkinh yak instrument pid-vyshchennia konkurentospromozhnosti pidpryiem-nytskykh struktur" [Benchmarking as an Instrument of Increase of Business Structures Competitiveness]. Ekonomika i suspilstvo. 2017. http://www.economy-andsociety.in.ua/journal/9_ukr/92.pdf Sait kompanii «BEIKER TILLI Ukraina». https://bakertilly.ua/ services/KOHcan™HroBi-nocnyra/aa™i/i-po3BMTOK

UDC 65.01 JEL: M21; M59; K19

IMPROVING THE SYSTEM OF INDICATORS FOR ECONOMIC AND STATISTICAL DETERMINATION OF ENTERPRISE EFFICIENCY WITH REGARD TO LEGAL ASPECTS OF MANAGEMENT

®2020 SKRYNKOVSKYY R. M., ZAIATS O. S.

UDC 65.01 JEL: M21; M59; K19

Skrynkovskyy R. M., Zaiats O. S. Improving the System of Indicators for Economic and Statistical Determination of Enterprise Efficiency with Regard to Legal Aspects of Management

The object of the research is the peculiarities of the formation, use and improvement of the system of indicators for economic and statistical determination of enterprise efficiency with regard to legal aspects of management. It is determined that the enterprise efficiency is the ability of enterprise to provide the efficiency (effect) of process, project, activities, etc., which can be calculated as the ratio of the effect (achieved result in a certain form of manifestation - monetary, material, social, ecological, etc.) to the costs that ensured this result in the system of determining the result of economic activity «information - resource - time - conditions (risk factor, opportunity) - responsibility.»It is identified that in practice there are problems related to the formation and use of the system of indicators for economic and statistical determination of enterprise efficiency, taking into consideration the legal responsibility of business. It is determined that under the legal responsibility of business should be understood the following: 1) duty of managers to respect the legality of actions in achieving the economic goals of the enterprise; 2) five main groups of legal responsibilities of managers: to the owners (board of directors), to the staff (subordinates), to customers, to suppliers, and to competitors of the enterprise. The results of the research improve the system of indicators for economic and statistical determination of enterprise efficiency, taking into account: financial and economic efficiency; production efficiency; commercial efficiency; legal efficiency - depending on the level of compliance with the legality of the actions of managers in achieving the economic goals of the enterprise in the financial, economic, industrial and commercial spheres. All this should be taken into account when improving the system of integrated diagnostics of the enterprise's competitiveness to form and support the process of making and implementing managerial decisions, including checking up effectiveness of these decisions in the management system. Keywords: enterprise, enterprise efficiency, legal responsibility of business, managerial decisions, economic goals, profit, effect (result), costs (resources). DOI: https://doi.org/10.32983/2222-4459-2020-3-416-422 Fig.: 1. Formulae: 1. Bibl.: 32.

Skrynkovskyy Ruslan M. - PhD (Economics), Associate Professor, Professor of the Department of Business Economy and Information Technology, Lviv University

of Business and Law (99 Kulparkivska Str., Lviv, 79021, Ukraine)

E-mail: [email protected]

ORCID: http://orcid.org/0000-0002-2180-8055

Zaiats Olha S. - PhD (Law), Associate Professor of the Department of Civil Law Disciplines, Lviv State University of Internal Affairs (26 Horodotska Str., Lviv,

79066, Ukraine)

E-mail: [email protected]

ORCID: http://orcid.org/0000-0003-2872-5567

УДК 65.01

JEL: M21; M59; K19

Скринькоеський Р. М., Заяць О. С. Удосконалення системи показниюв для економшо-статистичного визначення e4ieKmueHocmi дiяльностi

тдприемства з урахуванням правових аспе^в менеджменту

Об'ектом досл'дження е особливостi формування, використання та вдосконалення системи показниюв для економко-статистичного визначення ефективностi д'яльностi тдприемства з урахуванням правових аспект'в менеджменту. З'ясовано, що ефектившсть Ыяльностi тдприемства - цездатшсть тдприемства забезпечуватирезультативтсть (ефект) процесу, проекту, заход'ю тощо, яку обчислюють якв'дношення ефекту (досягнутого результату в певши формi вияву - грошовй, матер'шльн'ш, со^альнш, екологiчнiй тощо) до витрат, що забезпечили цей результат у системi визначення результату економiчно'i д'тльностi «iнформацiя - ресурс - час - умови (фактор ризику, можливсть) - в'дпо-в'дальшсть». Виявлено, що на практиц снують проблеми, пов'язат з формуванням i використанням системи показниюв для економко-статис-тичного визначення ефективностi Ыяльностi тдприемства з урахуванням юридичноi в'дпов'дальностi б'внесу. Встановлено, що тд юридичною в'дпов'дальшстю б'внесу тд розумти: 1) обов'язок менеджер'¡в дотримуватися законност'> дй при досягнент економiчних цлей тдприемства; 2) п'ять основних груп юридичних обов'язтв менеджер'ю: перед власниками (радою директор'ю), перед персоналом (тдлеглими), перед тентами, перед постачальниками та перед конкурентами тдприемства. За результатами досл'дження вдосконалено систему показнит для економко-статистичного визначення ефективност'> д'>яльност'1 тдприемства, яка враховуе: ф'тансово-економ'мну ефективнсть; виробничу ефектив-

нсть; комерцйну ефективнсть; правову ефективнсть - залежно Bid р'вня дотримання законностi дй менеджерами при досягненн еконо-Mi4Hux фей тдприемства у фiнансово-економiчнiй, виробничй i комерцiйнiй сферах. Усе це доцЛьно враховувати при вдосконаленн системи комплексноi Ыагностики конкурентоспроможностi тдприемства для формування та тдтримки процесу прийняття та реал'ваци управл'нських ршень, включаючи перев'рку ефективностi цихршеньу сuстемiменеджменту.

Ключов! слова: тдприемство, ефективнсть д'тльностi тдприемства, юридична в'дпов'дальшсть бiзнесу, управлiнськi ршення, економiчнi цщ прибуток, ефект (результат), витрати (ресурси). Рис.: 1. Формул: 1. Б'бл.: 32.

Скринькоеський Руслан Миколайович - кандидат економiчнux наук, доцент, професор кафедри економки тдприемств та iнформацiйнux техно-

логй, Льв'вський ушверситет б'внесу та права (вул. Кульпартська, 99, Льв'в, 79021, Украна)

E-mail: [email protected]

ORCID: http://orcid.org/0000-0002-2180-8055

Заяць Ольга Степашвна - кандидат юридичних наук, доцент кафедри цивльно-правових дисциплн, Льв'вський державний ушверситет внутрш-

нх справ (вул. Городоцька, 26, Льв'в, 79066, Украна)

E-mail: [email protected]

ORCID: http://orcid.org/0000-0003-2872-5567

УДК 65.01 JEL: M21; M59; K19

Скрынькоеский Р. Н., Заяц О. С. Совершенствование системы показателей для экономико-статистического определения эффективности деятельности предприятия с учетом правовых аспектов менеджмента

Объектом исследования являются особенности формирования, использования и совершенствования системы показателей для экономико-статистического определения эффективности деятельности предприятия с учетом правовых аспектов менеджмента. Установлено, что эффективность деятельности предприятия - это способность предприятия обеспечивать результативность (эффект) процесса, проекта, мероприятий и т. п., которую вычисляют как отношение эффекта (достигнутого результата в определенной форме проявления - денежной, материальной, социальной, экологической и т. д.) к затратам, обеспечившим этот результат в системе определения результата экономической деятельности «информация - ресурс - время - условия (фактор риска, возможность) - ответственность». Выявлено, что на практике существуют проблемы, связанные с формированием и использованием системы показателей для экономико-статистического определения эффективности деятельности предприятия с учетом юридической ответственности бизнеса. Установлено, что под юридической ответственностью бизнеса следует понимать: 1) обязанность менеджеров соблюдать законность действий при достижении экономических целей предприятия; 2) пять основных групп юридических обязанностей менеджеров: перед владельцами (советом директоров), перед персоналом (подчиненными), перед клиентами, перед поставщиками и перед конкурентами предприятия. По результатам исследования усовершенствована система показателей для экономико-статистического определения эффективности деятельности предприятия, которая учитывает: финансово-экономическую эффективность; производственную эффективность; коммерческую эффективность; правовую эффективность -в зависимости от уровня соблюдения законности действий менеджерами при достижении экономических целей предприятия в финансово-экономической, производственной и коммерческой сферах. Всё это целесообразно учитывать при совершенствовании системы комплексной диагностики конкурентоспособности предприятия для формирования и поддержки процесса принятия и реализации управленческих решений, включая проверку эффективности этих решений в системе менеджмента.

Ключевые слова: предприятие, эффективность деятельности предприятия, юридическая ответственность бизнеса, управленческие решения, экономические цели, прибыль, эффект (результат), расходы (ресурсы). Рис.: 1. Формул: 1. Библ.: 32.

Скрыньковский Руслан Николаевич - кандидат экономических наук, доцент, профессор кафедры экономики предприятий и информационных

технологий, Львовский университет бизнеса и права (ул. Кульпарковская, 99, Львов, 79021, Украина)

E-mail: [email protected]

ORCID: http://orcid.org/0000-0002-2180-8055

Заяц Ольга Степановна - кандидат юридических наук, доцент кафедры гражданско-правовых дисциплин, Львовский государственный университет внутренних дел (ул. Городоцкая, 26, Львов, 79066, Украина) E-mail: [email protected] ORCID: http://orcid.org/0000-0003-2872-5567

As practice shows, one of the basic (defining) char- parameter that not only takes into account qualitative acteristics of an enterprise's development (from and cost characteristics of products but also reflects the a managerial point of view) in the VUCA world enterprise's performance efficiency, which together (as a (VUCA is an acronym that comes from the words volatil- system) allows it to occupy an appropriate position in the ity, uncertainty, complexity and ambiguity) is its develop- market with a certain level of competition intensity. ment potential [1; 2]. At the same time, it is known that Based on the analysis of literary sources [7-9] achievement of success by any enterprise (under conditions and business practices, it was established that efficiency of continuous intensification of competition in the market, should be considered as the relationship of the 2 follow-limited resources, information restrictions, lack of qualified ing aspects: 1) ability to achieve the goal (expected repersonnel, intensive updating of equipment and technolo- sult); 2) optimal ratio of spent resources (financial, labor, gies, etc.) directly depends on its competitiveness [3-5]. material, and energy [10]) and the result (outcome) ob-According to academic economists [3; 4; 6], enter- tained in the system "information - resource - time -prise competitiveness is a synthetic spatial and temporal conditions (risk factor, opportunity) - responsibility".

Q_ <

< £

S

u

Hence, based on the understanding of the essence of the economic category "efficiency" [3; 11; 12] and taking into account the opinion of top managers of enterprises, it is obvious that the studied indicator (level of enterprise efficiency) is a multi-facet integrated concept, which: includes both financial and non-financial business indicators (quantitative and qualitative indicators with corresponding criteria values); characterizes separate (defined) areas, specific operations, various types of enterprise activities (financial, industrial, investment, innovative, marketing, etc.); reflects quality of the management system, including, in particular, legal aspects of management.

Here, in the opinion of top executives (managers), of particular importance are methods of expert evaluation; diagnosis (targeted assessment) of a particular object, phenomenon, or process (based on a system of indicators) [12]; economic and mathematical modeling of a problem.

In [3], it is pointed out that diagnosing an enterprise is not a one-time event but a systematic permanent activity, which involves studying (targeted economic assessment) of its condition and trends, identifying threats and development prospects in order to make informed rational managerial decisions aimed at eliminating problem issues (threats) and weaknesses of the enterprise or taking advantages of the operating conditions (opportunities) and strengths of the enterprise for ensuring a qualitatively new level of its efficiency, development and forming prospects [3, 12-14]. At the same time, in the course of scientific research on the problem [3-6; 14; 15], it is found that diagnosing competitiveness of an enterprise (within the system of complex assessment of an enterprise's development and formation of its prospects) includes evaluating its performance by corresponding components.

In this context, it is established that today there are significant disagreements among economists, lawyers, and practitioners regarding assessment of enterprise efficiency based on economic, statistical and legal information. In particular, the object of discussion is a complex of unresolved issues related to forming (constructing) and using a system of indicators for economic and statistical determination of enterprise efficiency with regard to legal information (legal aspects of doing business). All this has justified the relevance, appropriateness, and importance of conducting research in this direction and determined the object of the study - features of the formation, use and improvement of the system of indicators for economic and statistical determination of enterprise efficiency with regard to legal aspects of management.

Therefore, the aim of the study is to formulate theoretical principles and develop practical recommendations to improve the system of indicators for economic and statistical determination of enterprise efficiency (based on economic and mathematical modeling, with consideration for the specifics of practical solving of economic problems in managing economic systems and business processes) with regard to legal aspects of management.

To achieve the research goal - finding and justifying new solutions for managing enterprises in view of the studied problem, there used the following general scientific and special methods [16-18]:

1) the methods of systems analysis, data systemati-zation, generalization and concretization, the graphical method, and the method of argumentation - to clarify the essence of the categories "enterprise performance efficiency", "enterprise costs" and "legal responsibility of a business";

2) theoretical and analytical methods, applied methods of economic and mathematical modeling with consideration for peculiarities of economic observations and measurements - to form (build) a system of indicators for economic and statistical determination of enterprise efficiency with regard to legal aspects of management.

Researches [3; 8; 11; 19-21] conclude that efficiency of an enterprise - the ability of the enterprise to ensure the result (outcome) of the process, project, measures, etc., which is calculated as the ratio of the outcome (the result achieved in a certain form of expression - monetary, material, social, environmental, etc.) to the costs that provided this result in the system for determining result of economic activity "information - resource - time -conditions (risk factor, opportunity) - responsibility".

Given this, it is obvious that costs of an enterprise are 1) the monetary expression of the total enterprise's resources (financial, labor, material, energy, etc. [10]) used for particular purposes under certain conditions; 2) an indicator of performance efficiency of the enterprise, characterizing the amount of expenses (fixed, variable) incurred in the process of economic activity [11].

Based on studying operations [17], results of the analysis of systems for enterprise diagnosis [3; 12; 18; 22], economic, managerial and legal aspects of management [5; 21; 23-25], it can be pointed out that here special attention should be paid to problems of making managerial decisions (under constantly changing external influences) with regard to legal liability.

As concerns legal aspects of modern management, legal liability of a business should be understood as [5; 21; 23; 25]

1) obligations of managers to observe the legality of their actions in achieving economic goals (taking into account the level of risk (Fig. 1), the time factor, and the relationship between the cost of additional information (economic, statistical, scientific, technical, sociological, legal, etc.) and profitability of its use). Here, profitability, as practice shows, should be considered as an composite financial indicator, reflecting the amount of income received, profit, production volume, sales volume, etc. [5; 18];

2) five main groups of managers' legal obligations to owners (board of directors), staff (subordinates), customers, suppliers and competitors of the enterprise.

This legal aspect (regarding the legal responsibility of a business) is of extreme importance and priority in

Loss probability

Lp1

Acceptable risk: Lp1 < Mp1

Lp2 Lp3

Loss

L1

L2

L3

Symbols:

A - acceptable risk zone;

B - critical risk zone;

C - catastrophic risk zone;

Lpl - allowable loss probability;

Lp2 - critical loss probability;

Lp3 - catastrophic loss probability;

LI - allowable losses;

L2 - critical losses that are almost equivalent to the enterprise's property status; L3 - losses that exceed the value of the enterprise's property; Mpl - marginal probability of acceptable risk

Fig. 1. Curve of distribution of enterprise's losses by risk zones Source: developed by the author based on [25].

the VUCA world, especially given the circumstances that indicate the commission of administrative offenses in the financial sector [26-28].

Thus, given the formulation of the economic problem, its analysis and specific processes for constructing mathematical models (relevant, accurate, productive and economic) and their application to a real economic object under conditions and in the reality of the VUCA world [1; 16-18], we recommend to present the improved system of indicators for the economic and statistical determination of enterprise efficiency (with regard to the legal aspects of management) in the form of economic and mathematical model (1) [3; 5; 21; 29-32]:

Ib > 1 o > Ie ;

Tp > To > Ta > 100%; F - Er-

fE --

C

R

Ee-{F, P, C, L) ;

F -{ f^ fl, f4 }; P -{p^ p^ Pз, P4}; C-{cl, c^ c3}; L - {l1, ll, l3 },

(1)

where Ib is business performance index (an increase in the enterprise's value as the result of the enterprise for the owners, creditors and other stakeholders); Io - owner performance index (increase in the enterprise's own capital as the result of the enterprise for the owner (owners)); Ie -economic performance index (the enterprise's profit as the result of the enterprise for top managers); Tp - profit growth rate; To - sales growth rate; Ta - asset growth rate; Ee - enterprise efficiency; ER - outcome (result); CR -costs (resources); F - financial and economic efficiency; P - production efficiency; C - commercial efficiency; L -legal efficiency; f1 - return on equity (assets); f2 - overall liquidity ratio; f3 - equity to total assets ratio; f4 - financial leverage ratio; p1 - capital-output ratio; p2 - material productivity; p3 - output capacity; p4 - capital-labor ratio; cl - return on sales; c2 - days payable outstanding; c3 -days sales outstanding; l1 - level of legality of managers' actions in achieving economic goals in the financial and economic sphere; l2 - level of legality of managers' actions in achieving economic goals in the production sphere; l3 -level of legality of managers' actions in achieving economic goals in the commercial sphere.

Taking into account the foregoing, it is advisable to note that in some cases, as business practice shows, the amount of profit (as the main summarizing indicator (result) of the enterprise's production and business activities for top managers) does not always adequately reflect the level of an enterprise's performance efficiency (outcome); cannot be the basis for making important managerial decisions. Therefore, the main task is not only to calculate

the enterprise's efficiency (outcome) but also to perform a further in-depth analysis of other (additional) performance efficiency parameters, taking into account factors affecting the enterprise's management system and business processes. For example, we recommend, using correlation and regression analysis, to assess the influence of external factors and internal variables on the overall efficiency of an enterprise and identify reserves (internal, external) for its increase, especially under conditions of limited resources, information restrictions, etc.

The presented results should be taken into account when improving the system for comprehensive diagnosis of an enterprise's competitiveness in order to form (prepare, optimize) and support the process of making and implementing managerial decisions including checking the effectiveness of these decisions in the management system.

CONCLUSIONS

According to the results of the study, it is found that performance efficiency of an enterprise is the ability of the enterprise to ensure the result (outcome) of the process, project, activities, etc., which is calculated as the ratio of the outcome (the result achieved in a certain form of expression - monetary, material, social, environmental, etc.) to the costs that provided this result in the system for determining the result of economic activity "information - resource - time - conditions (risk factor, opportunity) - responsibility". As practice shows, for the economic and statistical determination of enterprise performance efficiency, problems related to making managerial decisions (that are constantly changing under external influences) with regard to legal liability are of importance. Here, the legal liability of a business should be understood as:

1) obligations of managers to observe the legality of actions in achieving the economic goals of the enterprise;

2) five main groups of managers' legal obligations to owners (board of directors), staff (subordinates), customers, suppliers, and competitors of the enterprise.

The scientific novelty of the study is in improving the system of indicators for economic and statistical determination of enterprise efficiency. The presented system, unlike the existing ones, reflects not only the integral level of financial, economic, industrial and commercial efficiency but also takes into account legal aspects of management, namely, legal efficiency, depending on the level of legality of managers' actions in achieving the economic goals of the enterprise in the financial, economic, industrial and commercial spheres. ■

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