The concept of financial evaluation of the fundamental and stakeholder value added of enterprises
Journal Title: Вісник соціально-економічних досліджень - Year 2018, Vol 4, Issue 68
Abstract
The article considers the development questions of the financial evaluation concept of enterprises fundamental and stakeholder value added from the standpoint of financial result of their activity determining. The conceptual approaches to the value of financial result determining and the possibility of their using for the financial evaluation of enterprises fundamental and stakeholder value added are analyzed. It is proved that the problem of financial evaluation of enterprises fundamental and stakeholder value added can be solved by the financial result determining on the basis of corresponding income and expenditure comparison. The conceptual vision of financial evaluation of the fundamental and stakeholder value added as a process of the financial result determining in the form of the difference between the income received and the associated costs, which quantitatively characterizes an enterprise’s additional financial benefits and its key stakeholders, is presented. The transformation of income and costs content in the financial result determining in the financial evaluation concept of enterprises fundamental and stakeholder value added is investigated. A structural-logical model for the financial evaluation concept formation of enterprises fundamental stakeholder value-added was built. A conceptual interpretation of enterprises fundamental and stakeholder value added indicator as a strategic financial result is proposed. It is substantiated that the strategic financial result in the financial evaluation concept of fundamental and stakeholder added value is defined as the difference between an enterprise’s income and non-strategic explicit costs and implicit costs. The content and qualitative characteristics of the financial evaluation concept of enterprises fundamentally-stakeholder value added are disclosed based on the strategic financial result definition.
Authors and Affiliations
Oleksandr Davydov
Keywords
Related Articles
- EP ID EP545263
- DOI 10.33987/vsed.4(68).2018.89-101
- Views 71
- Downloads 0
THE CROSS-BORDER MESO-LEVEL OF CLUSTER FORMS DEVELOPMENT OF INDUSTRIAL INTEGRATION
The article examines the main features inherent to meso-level of international integration formations representing network structures in intra-branch and inter-branch cooperation in the form of cross-border cluster syste...
The concept of financial evaluation of the fundamental and stakeholder value added of enterprises
The article considers the development questions of the financial evaluation concept of enterprises fundamental and stakeholder value added from the standpoint of financial result of their activity determining. The concep...
THE MANAGEMENT OF PROFITABILITY OF OWN CAPITAL AS A REQUIREMENT FOR THE SUSTAINABLE DEVELOPMENT OF COMPANIES
The article presents the possibilities of return on equity management and proves the necessity of efficient use of existing economic resources, available social, environmental and judicial capacity of an enterprise impro...
THE CAPITAL REPRODUCTION IN THE CONTEXT OF INVESTMENT ACTIVITY MANAGEMENT
The article describes the features of investment management at various levels in the context of economic globalization. Possible chances, risks, contradictions, the problem points using different types of investment sour...
Perspectives of innovative development of recreational land use in Ukraine towards European integration
The аrticle substantiates the need for the transformation of existing approaches to change the institutional basis for recreational land use. The task of providing innovative development of recreational territories takin...