Estimated Figures of Efficiency of Structural Transformations of Engineering Enterprises on the Basis of the Resource-functional Approach
The goal of the article is analysis and formation of the system of estimated figures of efficiency of structural transformations on the basis of the resource-functional approach. The article considers estimated figures of efficient use of enterprise resources. All resources are classified into three groups: material, human and organisational. Based on the analysis of scientific works of domestic and foreign researchers, the article selects estimated figures in accordance with the proposed classification of resources. The article marks out that majority of scientists equate indicators of efficiency of restructuring, reorganisation and organisational changes at engineering enterprises. That is why, the authors analyse recommendations of the researchers with respect to the efficiency scorecard, which is recommended for use in each specific case. Generalising the obtained results and in order to make a comprehensive assessment of efficiency of structural transformations of engineering enterprises on the basis of the resource-functional approach, the authors offer to introduce the system of estimated figures, namely: indicators of efficiency of management of investment activity, indicators of efficiency of management of financial activity, indicators of efficiency of personnel management, indicators of efficiency of management of operation activity, indicators of efficiency of management of marketing activity, and indicators of efficiency of management of innovation activity.