The substantiation of methodological approach to the evaluation of the effectiveness of corporate capital usage

Authors

  • Наталія Володимирівна Корж Vinnytsia Institute of Trade and Economics, Kyiv National University of Trade and Economics, 87 Soborna Str., Vinnytsia, 21000, Ukraine, Ukraine https://orcid.org/0000-0002-4901-3078

DOI:

https://doi.org/10.15587/2312-8372.2015.44670

Keywords:

corporate capital, effectiveness, value, normalization, Boolean variables, normalized index, generalized evaluation

Abstract

The article formalizes the approach, which proves that the evaluation of corporate capital of an enterprise must be based on the analysis of the existing values of all investment projects, which are realized relying on property and human, physical, financial, organizational, consumer and intellectual potential of a particular enterprise. The article presents methodological approach to the evaluation of the effectiveness of corporate capital usage, which is based on the determination of integral indexes of evaluation and conditions of the formation of its components. Homogeneity of the evaluation of indexes is provided by their transformation via truth matrix using the method of normalization. The essence of the methodology of complex evaluation of the effectiveness of corporate capital usage is that at the beginning the general estimation of every separate component of the capital is made. According to the methodology homogeneous objects of the market are chosen, in particular enterprises, which produce similar products and compete with one another. They are the objects of the evaluation. The list of common factors and characteristics, which help describe every object explicitly and determine internal real regularities of the studied process is made. Quantative values of the chosen characteristics are combined into the matrix of initial indexes, on the basis of which generalized evaluation will be held.

Author Biography

Наталія Володимирівна Корж, Vinnytsia Institute of Trade and Economics, Kyiv National University of Trade and Economics, 87 Soborna Str., Vinnytsia, 21000, Ukraine

Candidate of Economic Sciences, Associate Professor

Department of tourism and hotel and restaurant business

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Published

2015-05-28

How to Cite

Корж, Н. В. (2015). The substantiation of methodological approach to the evaluation of the effectiveness of corporate capital usage. Technology Audit and Production Reserves, 3(5(23), 56–61. https://doi.org/10.15587/2312-8372.2015.44670

Issue

Vol. 3 No. 5(23) (2015): Economics and management of enterprise. Development of the productive forces and regional economy

Section

Economics and Enterprise Management: Original Research

License

Copyright (c) 2016 Наталія Володимирівна Корж

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