Совершенствование методического инструментария оценки устойчивого развития промышленных предприятий
Importance and Methods Article is devoted to revealing the author's approach and methodological tools to measure sustainable development of industrial enterprises. Proposed combination of static and dynamic approach significantly expands the possibilities of methodical evaluation, allowing more deep justification of the pattern of management solutions on sustainable development of industrial enterprise.
Results The article presents the results of testing the author's methodological tools on the example of three industrial enterprises of Perm. The authors calculated the individual indicators of sustainable development at the economic, environmental and social spheres, and then defined their static reference values, and then, in dynamics, calculated the rate of change and built dynamic standards with their use. Then the calculation was made on group static and dynamic indicators for each area and integrated static and dynamic indices. Combining static and dynamic evaluations allowed displaying the pattern of each company’s position in the matrix of complex evaluation of the level of sustainable development of industrial enterprise.
Conclusions The research has shown that the positions of the analyzed companies are concentrated in the quadrant of the matrix, which is characterized by a balanced tempo characteristics in dynamics, it also revealed discrepancies between the actual values of indicators and their normative (or recommended) values in static. To overcome the situation, management decisions need to be made to improve the indicator values, to bring them to the normative level, while maintaining balanced tempo characteristics of the indicators over time. Each of the investigated companies has been proposed a number of practical recommendations, briefly reflected in the present article.