BUSINESS INFORM №2-2016

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Section: Economics of Enterprise
UDC 658.14:330.13
Nazarenko I. М.
Financial Indicators for Diagnostic of Capital from the Standpoint of Value- and Cost-Based Approaches (p. 273 - 278)
The article proves that contemporary economic processes significantly impact managerial activity. In order to take dominant positions in the market, enterprise managers should review the main principles of management, the subject of economic activity, and to give priority to (or adapt) those directions, which have the greatest value for stakeholders. It has been proven that in managerial activities, emphasis should be placed on enhancing the both value and cost of enterprise, which in turn requires changing the management conception. Consideration of interests of stakeholders causes corrections of understanding of the concept of «efficiency». Special attention is paid to the matter that implementing value- and cost-based approaches to management requires the necessary accounting for the financial component of balanced scorecard. Based on the analysis of the literary sources, four zones of balanced scorecard have been allocated. Financial indicators for the practical implementation of value- and cost-based approaches for areas of both value-based and cost-based valuating issues have been grouped.
Keywords: analysis, cost, indicators, capital, management, value
Fig.: 3. Formulae: 8. Bibl.: 18.

Nazarenko Inna М. – Doctor of Sciences (Economics), Professor, Department of Economic Control and Audit, Sumy National Agrarian University (160 H. Kondratieva Str., Sumy, 40021, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Nazarenko, Inna М. (2016) “Financial Indicators for Diagnostic of Capital from the Standpoint of Value- and Cost-Based Approaches.” Business Inform 2:273–278.

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