Empirical model of systematization of financial indicators by management functions as a basis for establishing the innovative potential of the organization

Yakovleva E.A.¹, Platonov V.V.¹, Karlik E.M.¹, Sharich E.E.², Yakovleva D.D.²
¹ Санкт-Петербургский государственный экономический университет
² Санкт-Петербургский государственный университет, Russia

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Journal paper

Leadership and Management ^{(РИНЦ, ВАК)}
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Volume 6, Number 2 (April-July 2019)

Citation:

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=39214785
Cited: 17 by 07.12.2023

Abstract:
The article is devoted to the development of an approach to a comprehensive assessment of material and intangible factors that determine the potential of enterprises in the information network economy. For this purpose, in the first part of the article, an approach is proposed to integrate a promising methodology for assessing the system of tangible and intangible components of the enterprise potential in the framework of semantic modeling, on the one hand, and the traditional methodology for analyzing financial statements, on the other, tested, in the second part of the article, on the basis of financial statements of domestic companies according to Russian and international standards. One of the possible methodological solutions for the application of semantic modeling to the study of the potential of enterprises, the systematization of existing indicators used in traditional financial analysis, is discussed. A variant of the classification by activity of the enterprise, including operating, investment, financial activities as well as for each of the management functions: planning, organization, coordination, control, is suggested. Operating, investment and financial flows create a closed loop for the evaluation of the enterprise, and their systematic statement of cash flows can be derived from other official reporting documents. Thus, the basis for the implementation of a systematic approach to the evaluation of activities and the use of semantic models is created. To solve the problem and take into account non-material factors, the available methodological tools, such as the Edwards-Bell-Olsen (EVO) method, are used. It is shown that its use, within the framework of the proposed approach, allows to obtain meaningful assessments of the enterprise development potential. However, such estimates have a number of limitations due to the fact that they are not able to take into account the emergent properties of the enterprise as a complex economic object and develop appropriate indicators. In the final part of the article the solution of this problem by development of the offered system on the basis of integration of semantic modeling and resource-oriented approach is offered.

Keywords: intangible factors, investment activities, activity assessment, enterprise growth potential, operating activities, semantic modeling

JEL-classification: O31, M11, G31, M21

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