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Аналіз корпоративного управління: зміст основних етапів // Сorporate governance analysis process: essence, main stages

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  • Хілуха, Оксана Анатоліївна

    (Східноєвропейський національний університет імені Лесі Українки)

Abstract

Corporate enterprises are an influential factor in the development of the economy of any country. Corporate entrepreneurship has been widely promoted by managers and researchers as an effective means for improving companies’ financial development.The analysis of the corporate governance system is a blueprint for the successful development of such companies. Moreover, it is a tool for regulation of interests between shareholders and managers, because it can help to identify the weaknesses and strengths, threats and opportunities in their relations. Our discoveries highlight those companies will have a better achievement, which will have a regular corporate governance analysis.In an attempt to improve the corporate governance study, the methodological procedures of the corporate governance analysis are proposed. The paper determinates the goals, objectives, plan, and program for the corporate governance analysis. It has special attention to the importance of criteria and its indicators in legal documents and standards. Furthermore, it takes into account the influence of external and internal factors on the activities of the corporate governance system. The proposed methodological approach allows us to determine the method of analysis, the timing, and schedule of the report, and to indicate its control procedures. Корпоративні підприємства є потужним фактором розвитку економіки будь-якої країни. Така організаційно-правова форма формує унікальний спосіб ведення бізнесу, що дозволяє практично без обмежень залучати фінансові кошти для свого розвитку. Запорукою успішного розвитку таких компаній є розробка власниками і менеджментом ефективних інструментів і механізмів узгодження інтересів між акціонерами та іншими зацікавленими через виявлення слабких і сильних сторін, загроз і можливостей шляхом результативного аналізування такої системи, актуальність проведення якого зростає як у професійних колах, так і в засобах масової інформації. З метою формування послідовності проведення аналізу, запропоновано методичні положення аналізування корпоративного управління, що передбачають формування цілей і завдань аналізу, плану і програми його проведення на підставі вибору пріоритетності критеріїв та їх показників (регламентованих у нормативно-правових документах і стандартах), з урахуванням впливу зовнішніх і внутрішніх факторів на діяльність системи корпоративного управління. Запропонований методичний підхід дозволяє визначити спосіб аналізу, терміни і графік проведення аналізу, сформувати проект його проведення із зазначенням контрольних процедур.

Suggested Citation

  • Хілуха, Оксана Анатоліївна, 2018. "Аналіз корпоративного управління: зміст основних етапів // Сorporate governance analysis process: essence, main stages," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 83(1).
    • Handle: RePEc:scn:000ven:127480
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    References listed on IDEAS

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