Development of the identifier system of indicators for improving the information potential of the holding

Abstract

The article presents the system of competitively-balanced indicators, which makes it possible to assess different spheres of activity of industrial enterprises of the holding for the purpose of improving its information potential. In order to manage metallurgical holding activities, it is proposed to combine accounting and analytical procedures used for strategic decision-making aimed at information potential increasing. For this purpose, the authors' identifier system of indicators includes three blocks: strategic, operational and tactical. When classifying indicators according to the management levels, the following points are taken into account: preliminary analysis of the structural elements in each indicator, consideration of triggers, need for expert assessment. Basing on values dynamics, the results of the calculations make it possible to identify positive trends for some enterprises and negative trends for other enterprises of the holding. They also help to determine the reasons for the increase or decrease of the integral evaluation of one metallurgical enterprise compared to another. All these increases the efficiency of strategic decision-making in the holding management. Besides, the proposed model gives the possibility for determining the assumptions for its implementation in each metallurgical enterprise, thereby increasing the information potential of the entire holding. © Published under licence by IOP Publishing Ltd.