Content and principles of economic harmonization of interests of industrial enterprises

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Content and principles of economic harmonization of interests of industrial enterprises

Klymchuk Maryna

Doctor of Economic Sciences, Professor, Professor at the Department of Organization and Construction Management

Kyiv National University of Construction and Architecture

Kukharuk Anna

The article is devoted to the problems of harmonizing the economic interests of enterprises under the conditions of destabilizing factors of the external environment. The theoretical basis of the research is the work offoreign and domestic scientists. The study is based on a systems approach, the economic theory of development based on resources, and the theory of economic harmonies. The content of the concept of "harmonization of the economic interests of the enterprise" is defined, under which it is proposed to understand the process of harmonizing the economic interests of the enterprise and the interests of other subjects of the external environment, which provides for the reduction of the imbalance in the resource provision of all market participants and enables the further commercially successful activity of the enterprise on the basis of innovative activity, corporate social responsibility, and sustainable development. The following principles of harmonizing the interests of industrial enterprises are highlighted: complexity, planning, limitations, competitiveness, environmental friendliness, balance, continuity, and efficiency. The obtained results deepen scientific developments regarding the need for economic harmonization of domestic industrial enterprises. The structure of the balance sheet of economic entities in Ukraine for the period 2019-2021 is shown. The types of economic activity characterized by the dominance of the share of non-current assets in the total assets of the respective enterprises are highlighted. The need to consider the dependence of businesses on material costs when determining ways to harmonize their economic activity is emphasized. Areas of ensuring the harmonization of economic interests of economic entities are highlighted, namely: innovative cooperation; optimization preservation and focusing strategy; digitalization of business. economic harmonization principle

Keywords: economic harmonization, principles, economic interests, economic optimization, balanced development, industrial enterprises, economic disharmony, post-war economic recovery, digital economy.

ЗМІСТ ТА ПРИНЦИПИ ЕКОНОМІЧНОЇ ГАРМОНІЗАЦІЇ ІНТЕРЕСІВ ПРОМИСЛОВИХ ПІДПРИЄМСТВ

Статтю присвячено проблематиці гармонізації економічних інтересів підприємств в умовах дії дестабілізуючих чинників зовнішнього середовища. Теоретичною основою дослідження є праці зарубіжних та вітчизняних учених. Дослідження базується на системному підході, економічній теорії розвитку, заснованому на ресурсах, а також на теорії економічних гармоній. Визначено зміст поняття «гармонізація економічних інтересів підприємства», під яким запропоновано розуміти процес узгодження економічних інтересів підприємства та інтересів інших суб'єктів зовнішнього середовища, що передбачає зменшення дисбалансу ресурсного забезпечення всіх учасників ринку та уможливлює подальшу комерційно успішну діяльність підприємства на основі інноваційної активності, корпоративної соціальної відповідальності та сталого розвитку. Виділено наступні принципи гармонізації інтересів промислових підприємств: комплексності, планування, обмеженості, конкурентоспроможності, екологічності, збалансованості, безперервності, ефективності. Отримані результати поглиблюють наукові розробки щодо необхідності економічної гармонізації вітчизняних промислових підприємствах. Показано структуру балансу суб'єктів господарської діяльності в Україні за період 2019-2021 рр. та виділено види економічної діяльності, котрі характеризуються домінуванням частки необоротних активів в загальному обсязі активів відповідних підприємств. Підкреслено необхідність врахування залежності бізнесу від матеріальних витрат при визначенні шляхів забезпечення гармонізації їх економічної діяльності. Виділено напрями забезпечення гармонізації економічних інтересів суб'єктів господарювання, а саме: інноваційної кооперації; оптимізаційного консервування та стратегії фокусування; діджиталізації бізнесу.

Ключові слова: економічна гармонізація, принципи, економічні інтереси, економічна оптимізація, збалансований розвиток, промислові підприємства, економічна дисгармонія, післявоєнне відновлення економіки, цифрова економіка.

Formulation of the problem in general

The main economic contradiction of unlimited needs and limited resources gives rise to the multivariate development of production and commercial activities of business entities in the direction of the formation of added value and business profit. The determination of ways to achieve commercial success is based on the use of those resources that are available to a particular enterprise and under the condition of such a distribution of publicly available resources that enables the further functioning of an individual enterprise, its competitors, and other market participants. A non-optimal distribution of resources can become an obstacle in the company's activities, when they are not enough to achieve goals, or an excess of resources creates gaps in other market entities (again, due to the limitation of general resources). Harmonization of the interests of industrial enterprises, society and the state can be a solution to the imbalance of resource provision, due to which the optimization of economic distribution, exchange, consumption and accumulation of resources is achieved.

Analysis of recent studies and publications

The main provisions concerning the harmonization of interests of the enterprises have been studied in the works of the following scientists: Berdar M. M. [1], Chmut A. V [3], Vartsaba V. I. [9], Kalynychenko M. [4], Koshkalda I. V and Tregub O. M. [5], Pravdyuk N. L. and Shinkovich A. V [7], Zhylenko K. [10] and others.

Presentation of the main research material. In the modern scientific literature, the term “harmonization of the interests ofthe enterprise" has many aspects ofinterpretation. According to Berdar M. M. [1, p. 127], harmonization of the interests of the enterprise “can be considered as a criterion for the success of the organization of production and economic activities and the direction of improving the performance of certain works”. Pravdyuk N. L. and Shinkovich A. V. [7, p. 83] note that the harmonization of the interests of the enterprise “involves achieving a certain balance, coherence of structural units to adapt the economic system to new conditions and challenges”. Koshkalda I. V. and Tregub O. M. [5, p. 38] believe that the harmonization of the enterprise is “a multifaceted process of bringing the set of units involved in the production of products and services, as well as structural parts of the enterprise, in a state of balance and coherence, which helps to establish proportions for further development”. Vartsaba V I. [9, p. 4] argues that the harmonization of the interests of the enterprise is a “complex and multifaceted process of transfer of any socio-economic system (object) and all its various and diverse components of subsystems from a state of disharmony to a state of harmony under the managerial influence of their governing bodies (objects)”. Chmut A. V. [3, p. 93] notes that the harmonization of enterprise interests “consists in an organic unity, coherence, balance, and subordination of interests and determines the purposefulness of economic behavior of all social groups (state, firms, households, individuals) in the production, distribution, exchange and consumption of goods”.

Pravdyuk N. L. and Shinkovich A. V. believe that the principles of harmonization of interests of enterprises should be [7, p. 83]: concretization; balance; maximum efficiency; coordination; compliance with restrictions; flexibility; complexity; stabilization and coordination; decomposition; adaptability; mutual realization; diversity; prevention; cooperation; values, reliability, minimality, saturation, openness and a meaningful load of information; complementarity; predictability; professionalism and competence; structural perfection; collegiality; suboptimization; strategic; planning; recombination of rights, responsibilities, and powers; effective adjustment.

Source: proposed by the authors on the basis of [1; 5; 7]

In contrast to the harmonization of the economic interests of market subjects, today we see many examples of economic imbalances. Within the framework of this study, we are talking, first of all, about resource imbalances - financial, material, information, human capital, and other imbalances.

When studying the possibility of applying the principles of economic harmonization defined in Table 1, it is advisable to take into account the specifics of the industries in which enterprises operate. Thus, the economic sections of the work of enterprises by types of economic activity make it possible to single out those industries that are more dependent on material costs. In particular, these are those enterprises whose balance sheet structure is significantly dominated by non-current assets (Table 2).

Table 2

Structure of the balance value of Ukrainian enterprises in 2019-2021, % to the total

Source: completed by authors based on the data of State Statistics Service of Ukraine [8]

As Table 2 shows, such industries as (a) Transportation and warehousing, postal and courier activities, (b) Administrative and support service activities, (c) Human health and social work activities, and (d) Arts, sport, entertainment, and recreation are those characterized by a large share of non-negotiable assets in the structure of the balance value. For mentioned industries, the optimization of the use of material resources at the enterprises is a more timeconsuming and complex process, therefore, for these areas of activity, additional research is needed - the research on special tools for harmonizing their activities and the interests of the subjects of the external environment.

Enterprises with a smaller share of non-current assets in the structure of the balance sheet, but the specifics of whose activities may involve causing ecological damage to the environment, which in turn creates economic imbalances, need special attention - primarily, industrial enterprises.

In 2022, another challenge appears - a full-scale war in Ukraine, which creates a significant number of imbalances, which cannot be resolved with the tools of harmonization of interests due to a significant number of unpredictable events and a high level of turbulence. The scientific task of finding ways to restore the lost balance of resource provision in terms of post-war economic recovery is becoming extremely important.