Економічне стимулювання розвитку підприємств суднобудування України

Рогов, В. Г. Економічне стимулювання розвитку підприємств суднобудування України = The economic stimulation of shipbuilding enterprises development in Ukraine : автореф. дис. … канд. екон. наук : 08.00.04 / В. Г. Рогов ; наук. кер. Г. В.Єфімова ; ІПРЕЕД НАН України. – Одеса, 2021. – 24 с.Обґрунтовано теоретичні та вдосконалено методичні положення економічного стимулювання в системі управління розвитком підприємства. Здійснено аналіз тенденцій розвитку суднобудівних підприємств і ефективності формування та використання ними стимулів їх розвитку. Надано рекомендації щодо формування податкових і кредитних стимулів розвитку суднобудівного підприємства на основі балансу суспільних і корпоративних інтересів; запропоновано науково-методичний підхід до створення системи раннього попередження і реагування на зміни економічних стимулів розвитку підприємства за слабкими і сильними сигналами; розроблено методичний підхід до оцінки економічних ризиків реалізації стратегії розвитку підприємства та обґрунтування доцільності застосування альтернативної стратегії в разі істотного впливу стимулів на основі математичного апарату теорії узагальнених нечітких чисел.The thesis provides theoretical generalization and a new solution to the scientific problem of improving theoretical and methodological approaches to shipbuilding enterprise economic stimulation in the institutional environment uncertainty. A modern shipbuilding enterprise is an open system integrated into a corporate diversified structure and maritime complex. Hence, there is a need to study enterprise incentives beyond the industry and take into account interaction with the environment. It has been substantiated that an economic incentive is a factor of the external and internal environment, which systematically affects an enterprise's development through economic relations. It is advisable to interpret economic stimulation as a purposeful process of using factors of the external and internal environment at macroeconomic and microeconomic levels as levers for implementing corporate development strategies and ensuring state, public and corporate interests. This definition takes into account the enterprise interaction with the investment, credit, and insurance markets. The author substantiated the role of shipbuilding enterprise management bodies in stimulating the development, which is to form incentives, use them, and adapt to their changes. Stimulation of a shipbuilding enterprise development in its management system should be carried out using a subsystem of information and analytical support, functions, and a set of management methods. It is proposed to define the adaptation to changes in the development incentives as an active or passive permanent process of enterprise interaction with the external environment and adjustment in order to ensure effective functioning. As a result of studying the development trends of shipbuilding enterprises in Ukraine and the evolution of forms of their economic incentives, the most effective incentives have been identified: the formation of integrated diversified corporate structures, the availability of government orders for the construction of ships and vessels, specialization in the construction of river and naval fleets, tax incentives, and a decrease in loan rates. The author proved that in order to assess the effectiveness of stimulating the development of a shipbuilding enterprise, in particular the formation of integrated corporate structures, it is advisable to choose a business value indicator. Assessment of the impact of economic incentives on the proposed target integral indicator allows us to establish the likelihood of implementing a general corporate strategy. To improve the corporate management system, the author substantiated the incentives for state regulation that are relevant for the shipbuilding enterprise and at the same time possible given the current state of the institutional environment, which correspond to the balance of public and corporate interests. The classification of indicators has been developed for early warning and response to incentives of an enterprise development. Together, they identify and assess the impact of incentives and respond to them on time. The indicators of response to strong and weak signals were determined based on the likelihood of incentives change. Indicators for endogenous and exogenous factors are also singled out. The author proposed information support for identifying weak and strong signals of changing credit and tax incentives. The types of responses to incentive changes in the current and strategic perspective have been identified, including assessing the priority of alternative development strategies, analysis of the feasibility of changing the capital structure, improvement of the program of measures to ensure the creditworthiness and compliance with the conditions for granting automatic refund of value-added tax, the use of accelerated depreciation and alternative sources of financing. Changes in incentives that negatively affect the enterprise's financial condition require the development of response measures, regardless of whether they are offset by some positive changes. The author proposed a methodological approach to assess the economic risks of implementing corporate development strategy and alternative feasibility, in the case of incentives significant effect, based on the mathematical apparatus of the generalized fuzzy numbers theory, the method of expert assessments, and the early warning and response system output information. The expert assessment presents itself in linguistic terms and generalized fuzzy numbers. The next step is to evaluate the strategy implementation risk as a generalized fuzzy number based on the graduated average integration and calculate the degree of similarity. In order to translate the verbal strategy risk assessment into a quantitative one, it is necessary to perform defuzzification that provides an opportunity to decide on the advisability of changing the enterprise development strategy with a sufficient degree of reliability.В диссертации обоснованы теоретические и усовершенствованы методические положения экономического стимулирования в системе управления развитием предприятия. Осуществлен анализ тенденций развития судостроительных предприятий и эффективности формирования и использования ими стимулов их развития. Даны рекомендации по формированию налоговых и кредитных стимулов развития судостроительного предприятия на основе баланса общественных и корпоративных интересов; предложен научно-методический подход к созданию системы раннего предупреждения и реагирования на изменения экономических стимулов развития предприятия по слабым и сильным сигналам; разработан методический подход к оценке экономических рисков реализации стратегии развития предприятия и обоснованию целесообразности применения альтернативной стратегии в случае существенного влияния стимулов на основе математического аппарата теории обобщенных нечетких чисел