Namiasenko V. Management of the efficiency of the industrial enterprises on the basis of the marginal approach.

The dissertation is devoted to the development of a mechanism for managing the efficiency of an enterprise. An analytical tools of this system are based on the use of the Marginal Approach to address the problem of complexes measurement of the efficiency of the production of the innovative products; the introduction of the new tools and technologies; the formation of the prices for innovative products; the impact of managerial and organizational actions directly on operating profit and overall efficiency; a toolkit that provides a transition from static to dynamic activity and building an effective planning and pricing system that takes into account market competitive environment and innovation activity. The author's vision of the definition of "Efficiency" and its relationship with "Effect" is explored and synthesized. The "hybrid ABC method" is proposed. It is a combination of the margin approach and ABC method" lowers the disadvantages of both approaches and strengthens their strengths. The main results of work enable the introduction of an improved the management system to improve the efficiency of Ukrainian industrial enterprises.