Анализ формирования и оценка добавленной стоимости продукции машиностроительных предприятий

Abstract

В рамках проведенного исследования особенностей создания и распределения валовой добавленной стоимости сформирована цепочка создания добавленной стоимости продукции машиностроительных предприятий, что позволило определить состав и положение в цепочке разных участников. Предложен методический подход к оценке цепочки создания добавленной стоимости продукции машиностроительных предприятий.

У межах здійсненого дослідження особливостей створення та розподілу валової доданої вартості сформовано ланцюг створення доданої вартості продукції машинобудівних підприємств, що дозволило визначити склад і положення в ланцюгу різних учасників. Запропоновано методичний підхід до оцінки ланцюга створення доданої вартості продукції машинобудівних підприємств.

Within the framework of the conducted study of the features of the creation and distribution of gross value added, a chain of creation of value added of the machine-building industry has been formed, which allowed to identify the composition and position in the chain of different participants. The study of interconnections in the chain of value added of the machine-building industry showed that metallurgical enterprises play a dominant role in it; therefore, one of the main factors, determining the profitability of a business, is the availability of raw materials for production.In order to increase the competitiveness of machine-building enterprises in the domestic and foreign markets in the context of trade with EU countries, it is necessary to evaluate the efficiency of the production chain of value added. When evaluating the management of value added chain, it is necessary to take into account that the structure of value added of enterprises may differ, even if the composition of the activities in the chain, range, production volume will not change.The methodical approach to the evaluation of the creation chain of value added of the machine-building industry is offered, which includes the following steps: the formation of a system of indicators for assessing the efficiency of the value chain, the calculation of integral indicators for each group, the definition of the achieved value by the enterprise and management of value added over the relevant period based on the value integral indicator. The proposed methodological approach on the basis of calculation of the integral index allows not only to carry out a generalized comparative assessment of the performance of an individual enterprise for the relevant period, but also provides the opportunity to conduct a multidimensional comparative analysis of the performance of several enterprises, operating in one industry. The use of this methodological approach will reveal the most productive links in the value added chain in the engineering industry, which will increase the efficiency of creating value added of machine building products and competitive advantages both on the domestic and foreign markets in terms of trade with EU countries.