Підходи до дослідження рентабельності підприємств в умовах воєнної економіки
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Date
2022
Authors
Івахненков, Сергій
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Abstract
Метою дослідження є формування повного та чіткого уявлення про підходи до визначення рентабельності українських підприємств в умовах воєнної економіки, що є особливо актуальним під час повномасштабної війни між Російською Федерацією та Україною. Також уточнено поняття воєнної економіки та досліджено галузі воєнної економіки й наголошено на тому факті, що всі вони пов’язані з галузями звичайної ринкової економіки за мирного часу. Після розгляду наявних класифікацій узагальнено, що виокремлюють такі галузі воєнної економіки: 1) суто військове виробництво засобів збройної боротьби, 2) цивільне виробництво засобів збройної боротьби, 3) цивільне виробництво звичайної цивільної продукції, 4) військове господарство. У традиційній формі поняття рентабельності в умовах воєнної економіки немає. Натомість з метою аналізу ефективності процесу виробництва пропонується обмежитися використанням показників продуктивності діяльності підприємства і оцінювати продуктивність праці в розрахунку на одного працюючого або ж на одиницю використаного робочого часу.
Research aim. The purpose of the study is to form a complete and clear idea of approaches to calculating the profitability of Ukrainian enterprises in the conditions of a war economy, which is especially relevant in the conditions of a full-scale war between the Russian Federation and Ukraine. Research methods: positivism, which assumes the presence and application of various scientific paradigms and theories within certain scientific disciplines; systematic approach; general methodological principles of the system approach, empirical method and method of idealization; comparison, analysis, synthesis, interpretation, generalization. Research results. A complete and clear understanding of approaches to calculating the profitability of Ukrainian enterprises in the conditions of the military economy was formed. The concept of the military economy was also clarified. Under peaceful conditions and a market economy, as well as under conditions of a hybrid war while maintaining market relations in part of the state’s territories, three main groups of indicators should be used to calculate the profitability of enterprises: cost, income, and resource. To calculate the profitability of enterprises of the military-industrial complex, it is also worth using a specific indicator, which consists in weighing the combat effect of manufactured products on their cost price. Potential application of the research results: on the basis of the developed provisions, it is possible to develop organizational and methodical provisions for the analysis of profitability in the conditions of the military economy. Conclusions. The branches of the war economy were examined, and the fact that they were all related to the branches of the normal peacetime market economy was emphasized. After considering the existing classifications, a generalized version was given that divides the military economy into the following areas: 1) purely military production of means of armed struggle, 2) civilian production of means of armed struggle, 3) civilian production of ordinary civilian products, 4) military economy. In the traditional form, the concept of profitability in the conditions of the war economy is absent. Instead, in order to analyze at least the efficiency of the production process, it is suggested to limit the use of indicators of the productivity of the enterprise’s activity and to estimate labor productivity in the calculation of one employee or per unit of working time.
Research aim. The purpose of the study is to form a complete and clear idea of approaches to calculating the profitability of Ukrainian enterprises in the conditions of a war economy, which is especially relevant in the conditions of a full-scale war between the Russian Federation and Ukraine. Research methods: positivism, which assumes the presence and application of various scientific paradigms and theories within certain scientific disciplines; systematic approach; general methodological principles of the system approach, empirical method and method of idealization; comparison, analysis, synthesis, interpretation, generalization. Research results. A complete and clear understanding of approaches to calculating the profitability of Ukrainian enterprises in the conditions of the military economy was formed. The concept of the military economy was also clarified. Under peaceful conditions and a market economy, as well as under conditions of a hybrid war while maintaining market relations in part of the state’s territories, three main groups of indicators should be used to calculate the profitability of enterprises: cost, income, and resource. To calculate the profitability of enterprises of the military-industrial complex, it is also worth using a specific indicator, which consists in weighing the combat effect of manufactured products on their cost price. Potential application of the research results: on the basis of the developed provisions, it is possible to develop organizational and methodical provisions for the analysis of profitability in the conditions of the military economy. Conclusions. The branches of the war economy were examined, and the fact that they were all related to the branches of the normal peacetime market economy was emphasized. After considering the existing classifications, a generalized version was given that divides the military economy into the following areas: 1) purely military production of means of armed struggle, 2) civilian production of means of armed struggle, 3) civilian production of ordinary civilian products, 4) military economy. In the traditional form, the concept of profitability in the conditions of the war economy is absent. Instead, in order to analyze at least the efficiency of the production process, it is suggested to limit the use of indicators of the productivity of the enterprise’s activity and to estimate labor productivity in the calculation of one employee or per unit of working time.
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Keywords
воєнна економіка, оборонна економіка, рентабельність підприємств, воєнно-економічний потенціал та воєнно-економічна могутність держави, стаття, military economy, the profitability of enterprises, military-economic potential and militaryeconomic power of the state