<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Globalization challenges to the development of economic systems increasingly actualize the issue of strategic management of attracting investment resources to enterprises, including the energy sector, which determines the relevance of this study. The purpose of the study is to improve and adopt the economic value added (EVA) approach as a direction of strategic management of investment support for the enterprise’s activities, based on the creation of the enterprise’s added value. It is proposed to calculate the EVA as the difference between the net operating profit after taxation and the alternative cost of investment capital, and to calculate operating taxes in the calculations using the cash method. It is substantiated that in order to activate the attraction of investment resources, it is necessary to simultaneously carry out measures to increase the value of the EVA indicator in accordance with the concept of economic added value and to provide stimulation of the introduction of innovations at electric power enterprises.</p>
</abstract>

Globalization challenges to the development of economic systems increasingly actualize the issue of strategic management of attracting investment resources to enterprises, including the energy sector, which determines the relevance of this study. The purpose of the study is to improve and adopt the economic value added (EVA) approach as a direction of strategic management of investment support for the enterprise’s activities, based on the creation of the enterprise’s added value. It is proposed to calculate the EVA as the difference between the net operating profit after taxation and the alternative cost of investment capital, and to calculate operating taxes in the calculations using the cash method. It is substantiated that in order to activate the attraction of investment resources, it is necessary to simultaneously carry out measures to increase the value of the EVA indicator in accordance with the concept of economic added value and to provide stimulation of the introduction of innovations at electric power enterprises.

Strategic Management of the Investment Support of the Activity of Enterprises in the Conditions of the Global challenges

Management Theory and Studies for Rural Business and Infrastructure Development

This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 International License.

Globalization challenges to the development of economic systems increasingly actualize the issue of strategic management of attracting investment resources to...

Strategic Management of the Investment Support of the Activity of Enterprises in the Conditions of the Global challenges

Article Category: Article

Publié en ligne: 13 janv. 2024

Pages: 258 - 266

Reçu: 05 juil. 2023

Accepté: 25 juil. 2023

DOI: https://doi.org/10.15544/mts.2023.26

Mots clés
strategic management, investment support, enterprise, competitiveness, global challenges

© 2023 Anna Pohrebniak et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 International License.

Strategic Management of the Investment Support of the Activity of Enterprises in the Conditions of the Global challenges

Article Category: Article

Publié en ligne: 13 janv. 2024

Pages: 258 - 266

Reçu: 05 juil. 2023

Accepté: 25 juil. 2023

DOI: https://doi.org/10.15544/mts.2023.26

Mots clésstrategic management, investment support, enterprise, competitiveness, global challenges

© 2023 Anna Pohrebniak et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 International License.

Mots clés
strategic management, investment support, enterprise, competitiveness, global challenges