The Triad of Sustainable Development and Value-Based Management As the Main Tools for Crisis Management of the Economy of Industrial Enterprises

E. N. Ermolaeva; M. M. Starkova; O. Dyevyatkin

doi:doi:10.12737/1998-0701-2024-10-1-43-50

UDC 338.2

The Triad of Sustainable Development and Value-Based Management As the Main Tools for Crisis Management of the Economy of Industrial Enterprises

Published в Auditor · Volume 10, Issue 1, 2024 · Pages 43–50 · Rubrics: Economy: topical issues

DOI 10.12737/1998-0701-2024-10-1-43-50

Received: 11.01.2024 Accepted: 16.01.2024 Published: 04.03.2024

Authors

E. N. Ermolaeva ¹ · M. M. Starkova ² · O. Dyevyatkin ³

1 Moscow Aviation Institute (National Research University) (Department of Industrial Economics: Accounting, Analysis, Audit, Associate Professor)

2 Moscow Aviation Institute (National Research University) (Department of Industrial Economics: Accounting, Analysis, Audit, Associate Professor)
Russian Federation

3 Plekhanov Russian University of Economics (Department of Industrial Economics, Assistant Professor)
Russian Federation

ABSTRACT

The purpose of this article is to study the issues of sustainable development of industrial enterprises in the context of crisis economic development and, especially, in the context of the use of economic and financial sanctions. This article proposes a development toolkit in the form of cost–oriented management of industrial enterprises based on a threepronged approach to sustainable development, including economic, environmental and social efficiency. The article notes that the basis of cost-oriented management is based on an improved organizational and functional model (structure) of management and a system of interrelated indicators-coefficients with a criterion of sustainable development. It is concluded that the cost-oriented management of an industrial enterprise is the main criterion for its successful operation, and the market value of the enterprise is an integral indicator resulting from the entire activity of the enterprise.

KEYWORDS

sustainable development cost value-based management indicator system criterion strategy crisis industrial enterprise

Information

Authors:

1. Moscow Aviation Institute (National Research University) (Department of Industrial Economics: Accounting, Analysis, Audit, Associate Professor)

2. Moscow Aviation Institute (National Research University) (Department of Industrial Economics: Accounting, Analysis, Audit, Associate Professor)

Russian Federation

3. Plekhanov Russian University of Economics (Department of Industrial Economics, Assistant Professor)

Russian Federation

Type:

Article

Pages:

from 43 to 50

Status:

Published

Subject area:

UDC 338.2

Language:

Russian

Keywords:

sustainable development, cost, value-based management, indicator system, criterion, strategy, crisis, industrial enterprise

References

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