RESOURCEFUL APPROACH TO THE ASSESSMENT OF PRODUCTION PERFORMANCE

Abstract

The present paper suggests methods of resourceful approach to designing of the index of total remunerative production performance. The cost of all resources used in production object is presented in tangible and intangible forms - human capital. Probable capital costs of human resources and virtual costs of indirect state-owned resources are measured by indirect methods, i.e. by designing the system of probable index equivalent to the market paragon. The authors present the examples of calculations for performance criteria of commercial regional production performance. This cost is calculated by the amount of income paid by the resident manufacturer to the direct participants in the production: entrepreneurs, employees and the indirect participant - the state. Based on the sum of the equity results, the consolidated self-calculated result of production is determined, as well as its factor value, created from the use of capital of real and human capital. Ultimately, the formula of self-calculated regional production efficiency was proposed and tested. The problem of using the same terminology at different levels of management to denote different phenomena in essence has also been identified. With this in mind, to enhance the validity and information of assessment, the measures for methods of accounting, taxation and statistics upgrading are also suggested.