Economic sciences/10. Economy of enterprise

Candidate of economic sciences N.P. Karachina

Vinnytsya national technical university, Ukraine

Expedience of the evaluation of enterprises from the position their economic behavior

The conducted researches are directed on the decisions of questions, problem maintenance of which, taking into the account the real state of affairs can be directed to underlining of urgent necessity of study especially of the applied moments, related to the development of phenomenal in a number of cases institute of domestic (aftersoviet) enterprise. In same queue it means the lineation of the new going near description and evaluation of the state of enterprises (on the example of machine-building enterprises of Vinnytsya region) and industry on the whole. Curiosity causes above all things retrospective view of process, outlined by unique tendencies and conformities to law in relation to development of enterprises under act of privatization and afterprivatization processes during last 20 years. At the same time the author accents the attention on the necessity of revision of row of traditional positions - mainly methodological and of methodical plan - in relation to the essence of scientific searches of modern theory of microeconomic analysis of enterprise. The critical research of the proper circle of questions, outlined by these two aspects which have the different field on the first view lead to rather radical conclusions. The main thing among them is the establishment of the necessity of conceptual construction of microeconomic analysis, which would foresee the use of new criteria and indexes. The unifying element of the last is a paradigm of description of actions, potential and cause-result mechanisms of explanation of efficiency of enterprise from the point of the category «behavior».

The analysis of enterprises in the context of point of view of author was carried out taking into the account the following two aspects: 1) on the example of machine-building enterprises of Vinnytsya region; 2) historical analysis of development of this group of enterprises. In relation to the last, pushed off from an analysis in relation to such 3 periods: at first soviet stage (when the proper information was analysed after 1990); secondly, period of privatization/ corporatization (1993-1995); thirdly, afterprivatization period (second half of 90th and for this time). As results of the researches conducted by us showed all other separate tendencies of process of development in any case are logically laid in such structure.

Not stopping at this case on the detailed analysis of the essence of the above noted processes, we would like to underline the row of moments which accompanied postprivatization development of machine-building enterprises of Vinnytsya region, namely:

1) economic crisis which accompanied the process of privatization and took place in subsequent, how not in a most degree affected exactly machine-building enterprises and on industry on the whole;

2) amount of machine-building enterprises (in comparison with 1990) did not change practically;

3) character of activity of these enterprises changed radically. From here is a necessity of analysis of those factors, that: at first, stipulated impressionability given to the sector of economy of region; secondly, stipulated constancy, so to say subjects given to the sector of economy and to keep unique ability some the functions under act of not favorable of the external or internal influencing, thirdly, defined change in character of activity of enterprises (in this case mean the wide spectrum of questions exceptionally which are connected with the determination of term « activity», which after the logic it follows should be transformed in a category «behavior of an enterprise»). A separate question is the description of the generalized dynamics of activity of machine-building enterprises in the period of 1990-2008. We must obtain information, which would give clear signals about the state of enterprises of industry on the basis of the simply identified information of analytical maintenance. The last aspect on this stage of researches appears the key one. The receipt of similar information has own limitations, dictated above all things by the influencing of inflation (by a price-wave, by price disproportions and all complex of consequences of this process). Accordingly appears the question, what indexes graphic interpretation of process can be built on, if such absolute indexes which are traditionally estimated in money equivalents (production volumes, cost of funds, income, et cetera) can not be confronted directly. In our opinion the use of methods of price comparison can not remove proportions. At the same time complication of evaluation of such index as production volumes was connected with changes in products and services which were produced by an enterprise in different times.

Taking into the account above mentioned, for a similar analysis we offer indexes which are determined: 1) on the basis of the direct statistical accounting of activity of the separately taken enterprise; 2) on the basis of ratings evaluations. In the first case indexes which are simply interpreted at any terms of activity of enterprise are taken into account. In second case the question is about the receipt of some generalized estimations from the side of specialists, which have a direct relation and own the real information about a concrete enterprise. At once we would like to mark that the offered indexes of evaluation are rather the indicators of changes in character of activity enterprises which represent the most characteristic features of behavior of enterprise at the same time. In this case it follows we would like to mark that we didn’t pay necessary attention at the analysis of enterprises to such index as a general rating of enterprise, because, on our persuasion, in such a method intentionally takes place, the «disappearing» of characteristics/criteria that appear after each with an index and ignoring of essence of process on the whole. Consequently, we are convinced, that the character and sequence of all processes, which are carried out on an enterprise, are possible to estimate exactly from the position of economic behavior. It will provide not only the statics of results but also their dynamic.