The dissertation is devoted to the study of theoretical and methodological support for the efficiency of enterprise activities based on import substitution. Research into the effectiveness of activities aimed at import substitution at industrial enterprises in Ukraine and abroad allowed us to offer theoretical and methodological support and provide practical recommendations.
In the first section of the dissertation for the improved theoretical support of the efficiency of the enterprise's activities on the basis of import substitution, a new definition of the efficiency of the activity as a system characteristic, which has a vector value in the direction of "cause-effect". This efficiency is defined as the ratio of the effect to the costs for achieving the goal or objective of the activity and is closely interconnected with the basic concepts of the economy of the enterprise.
The dissertation substantiates the theoretical aspects of assessing the efficiency of an enterprise's activities, taking into account the influence of the import substitution factor, and proposes methodological components of assessing the efficiency of an enterprise's activities, which are the definition of the goal, task, functions, technology, subject, object, subject, as well as methods, results and relevant theoretical provisions.
The second section of the dissertation presents a developed methodological support for assessing the effectiveness of industrial enterprises in modern conditions.. It is proposed to determine the efficiency level of a particular enterprise according to the following sequence of stages: 1) analyze current regulatory documents regarding determining the efficiency of an enterprise's activities; 2) choose an analytical method for collapsing a system of partial indicators into a single value to determine the efficiency level of the enterprise; 3) calculation of the level of activity efficiency according to the current regulatory document; 4) justification of the performance performance indicator system for detailed analysis; 5) calculation of the level of performance efficiency using a performance performance indicator system for detailed analysis; 6) determining the impact of internal environmental factors on the efficiency level of the enterprise; 7) determining the impact of external environmental factors on the efficiency level of the enterprise; 8) formation of a list of areas for improving the efficiency of the enterprise. The feasibility of calculating an integral taxonomic indicator of the level of development, which provides the possibility of comparison at the macro-, meso-, and micro-levels of management, for state-owned business entities guided by the current document "Methodological recommendations for the application of criteria for determining the effectiveness of management of state-owned objects, is substantiated. Based on the analysis of the information system of a modern industrial enterprise and common digital tools, practical recommendations are proposed for their selection for analyzing and assessing the effectiveness of its activities.
The dissertation further developed the definition of the potential for import substitution at industrial enterprises, which is considered as the ability and possibility of implementing the substitution of imported raw materials, materials and components in the production of products and the production of import-substituting products for sale on the domestic and foreign markets in order to ensure the efficiency of activities. The logic of the stages of determining the potential for import substitution at industrial enterprises is justified.
In the third section of the dissertation, a new methodological support for monitoring the reserves of the efficiency of the enterprise's activities on the basis of import substitution is developed, which provides, in addition to systematic monitoring, observation, evaluation, control, forecasting, and also the identification and search for new knowledge.
A methodological approach to the formation of a strategy for the effective operation of an enterprise on the basis of import substitution has been developed, which has differences in the content of the implementation stages, which provide for appropriate implementation methods and expected results. Practical recommendations are substantiated regarding the tools for implementing the strategy for ensuring the efficiency of industrial enterprises on the basis of import substitution in modern conditions.
The practical significance of the results obtained is confirmed by certificates of implementation in the activities of JSC "Ukrainian Energy Machines" (certificate No. 01/03 – 152 dated 10.12.2024), LLC "Dnipropetrovsk Calibration Plant" (certificate No. 11/12-1 dated 12/17/2024) and in the educational process of the Simon Kuznets Kharkiv National University of Economics (certificate No. 24/88-41-163 dated 06.12.2024).
