Principles and methods of assessing the economic efficiency of the operation of construction enterprises

Abstract

The article considers the effectiveness of economic activity of construction companies using optimization models together with simulation and expert models based on the principles of a systems approach, within which economic activity is considered as a single object with an ordered structure and relationships. From this point of view, this approach is proposed as the most complete, accurate and reliable and aimed at finding the best business solutions with their subsequent implementation. At the same time, the process in which the best option is selected from all possible ones is called the optimization process, and such a choice itself is the optimality condition. The differences between simulation and optimization models, which are manifested in the methods of their construction, are highlighted.

The optimization property is especially important in modeling business activity since the optimality condition allows for a comprehensive approach to the study of multidirectional processes and phenomena, multi-quality factors and characteristics, ensuring a balanced and fully consistent assessment of them. In this case, optimality is manifested in the variability of the process of modeling different directions of action to achieve the set goal. The article presents and characterizes three types of variant constructions, and also emphasizes that the construction of options is not the main one in the optimization process, and the most essential is the justification of the optimality criterion, on the basis of which the best option is selected. The conditions for choosing a criterion are considered and the circumstances under which the target orientation of the enterprise's activities is aimed at achieving the maximum of the optimality criterion or the minimum are given. Based on the marketing concept of entrepreneurship, which includes production, commercial and financial areas of activity, each of which is characterized by its own goals, the authors indicate the admissibility, but not the necessity, of using the multi-objective optimization method. From the point of view of the marketing concept, which assumes the use of different strategies, each of which contains the corresponding goals. The relationship between the results of the construction organization's activities with the stages of the cycle of creation and sale of construction products is presented in tabular form, in which the corresponding goals and result indicators are given for each stage.

To assess the competitiveness of construction products, a methodological approach is proposed, based on obtaining generalized indicators that combine a set of individual indicators, taking into account their weight and significance, with the result of determining the aggregate (integral) indicator of the competitiveness of products (organizations) for each of the compared options. The resulting characteristic of the indicator (profit) is determined using the so-called function model, built on the basis of a typical model. To characterize the costs that determine the receipt of profit, it is necessary to focus on the principle of complexity, which involves the full use of the relevant components. For each of the areas of business activity, appropriate evaluation indicators are proposed, with the help of which it is possible to form a general idea of the efficiency of the enterprise's functioning.