Індикатори оцінки ефективності підприємств державного сектора економіки

Iryna PARASII-VERHUNENKO

doi:10.31617/zt.knute.2022(122)05

Authors

Iryna PARASII-VERHUNENKO State University of Trade and Economics https://orcid.org/0000-0001-6506-6965

DOI:

https://doi.org/10.31617/zt.knute.2022(122)05

Keywords:

state enterprises, indicators, economic analysis, performance efficiency, strategic management, effective management criteria.

Abstract

Introduction. There are various organizational and legal forms of state-owned enterprises in Ukraine which, on the one hand, can be considered an advantage because government agencies have freedom of choice in terms of their participation in them, and on the other hand, many state-owned enterprises complicate control procedures, effective use of state property.

Problem. The recent trend in the efficiency reduction of public sector enterprises in Ukraine requires development of productive mechanisms for managing state property, which raises the issue of improving its analytical support.

The aim of the article is to develop a system of analytical indicators for the purpose of monitoring the efficiency of public sector enterprises, taking into account the purpose of their formation and strategic goals.

Methods. Such methods as analysis, synthesis, induction, deduction, comparison, observation, grouping, systematization, relative values, generalizations were used in the paper.

Results. The comparative analysis of the normative legal acts regulating the order of the efficiency estimation of the state enterprises performance and their shortcomings have been carried out. The indicators system for the control purposes for the efficiency of the public sector enterprises performance in the context of the following analytical blocks such as budget efficiency, economic efficiency and financial stability, status, dynamics and structure of assets, social efficiency has been improved.

Conclusions. Improving methodological approaches to the formation of the effective management criteria for state enterprises should be based on a differentiated approach to the list of indicators and their estimated values depending on the types, functions and objecttives of public sector enterprises.

Author Biography

Iryna PARASII-VERHUNENKO, State University of Trade and Economics

Doctor of Science (Economics), Professor, Professor at the Department of financial Analysis and Audit

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