Bìznes Inform (Mar 2020)
Improving the System of Indicators for Economic and Statistical Determination of Enterprise Efficiency with Regard to Legal Aspects of Management
Abstract
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.
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