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Global Changes in Approaches to Ensuring Financial Criteria for the Development of Enterprises Based on Accounting the Stakeholder Interests
Portna O. V., Chernysh Y. O.

Portna, Oksana V., and Chernysh, Yaroslav O. (2021) “Global Changes in Approaches to Ensuring Financial Criteria for the Development of Enterprises Based on Accounting the Stakeholder Interests.” Business Inform 1:286–292.
https://doi.org/10.32983/2222-4459-2021-1-286-292

Section: Management and Marketing

Article is written in Ukrainian
Downloads/views: 11

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UDC 658.14/.17:[330.117:330.161]

Abstract:
Ensuring the development of enterprises, its reliable financial basis, stability and intensification of financial-economic relations, attraction and expansion of stakeholder groups are both systemic, complex processes and the result of interaction of all subsystems and elements of the internal and external environment of enterprise. The article is aimed at generalizing the world’s leading trends in ensuring reliable financial criteria for the development of enterprises on the basis of accounting the stakeholders’ interests for the application of systematic approaches to the formation and implementation of strategic and tactical components of business success in the context of global changes. Based on the analysis of advanced world approaches, the components of business growth system are distinguished to ensure reliable financial criteria for the development of enterprise; the formation of the projection of financial-economic interests of stakeholders on business and the possibility of their influence on ensuring stable financial criteria for the development of enterprises is considered; the approach to ensuring business growth, formation and achievement of high financial criteria for the development of enterprise, taking into account the interests of stakeholders, is suggested. Generalization of world approaches to ensuring reliable financial criteria for the development of enterprises makes it possible to determine the increase of significance, along with the financial-economic, as well as social and ecological components and strategic aspects of the functioning and growth of business, taking into account the interests of stakeholders. The actual direction of further research is to determine the weight and financial-economic effectiveness of attracting stakeholders and taking into account their interests in the processes of ensuring high financial criteria for the development of enterprises.

Keywords: development, enterprises, financial criteria, stakeholders, interests.

Fig.: 3. Tabl.: 1. Bibl.: 16.

Portna Oksana V. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Management and Administration, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]
Chernysh Yaroslav O. – Student, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

List of references in article

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