Methodological bases of evaluation of multilevel indicators (on the example of enterprise economic security)
Abstract
The article shows that the existing approaches to the assessment of components located at different levels of the multi-level indicator hierarchy and directly of itself have significant drawbacks, and this fact actualizes further research in this direction. It is revealed that among scientists the uniform definition of the concept of «multilevel indicator» is not formed. The paper proposes its author’s definition. It is established that time is the only universal indicator of assessment, which is homogeneous concerning to a heterogeneous set of components of the multi-level indicator. The methodological bases for the quantitative assessment of the multi-level indicator and its components based on time indicators are presented. The dualism of evaluation of the multi-level index components located on the first level of the hierarchy (the so-called mono-indicators) is indicated. It is determined that at the highest levels of the hierarchy, the indicators located there can be determined in three directions, which are disclosed in the article. It is clarified that the choice of the direction «amount and / or maximum of time» will depend on the specifics of the conditions for achieving a given (desired, etc.) value of a single mono-indicator. In addition, the matrix method is additionally proposed and the example of its use in evaluating the components of the enterprise economic security is provided. It is determined that for the final assessment, it is necessary to take into account the speed and, if available, the acceleration of changes in both mono-indicators and other components. Based on the speed indicators, it is proposed to estimate the values of the indicators-components of a multi-level indicator located at higher levels of the hierarchy. The possibility of leading rates of change of some indicators over others has been taken into account. On this basis, it is proposed to evaluate the effect of the economic acceleration of changes in the values of the indicators characterizing the corresponding components of the multilevel indicator and, accordingly, the losses from the economic slowdown. The indicator for assessing the level of the multi-level indicator and each of its components is proposed. Two approaches to its assessment are determined taking into account the phases of economic cycles as well as the cycles within the enterprise. The scale of correspondence of the values of numerical levels of indicators to their levels in linguistic terms has been developed. The method for determining the quality of the multi-level indicator is proposed and the example on the economic security of the enterprise is provided.
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