[vc_row][vc_column][vc_column_text]JEL Classification<\/strong>: G31, G39<\/p>\n Janusz Nesterak, <\/strong>Doctor of Economics, Professor of Economic University in Krakow, Poland<\/p>\n Malinovska O.,<\/strong> Candidate of Sciences (Economics), Associate Profes\u00adsor, Department of Economics and Management, Lviv National University by Ivan Franko, Lviv, Ukraine<\/p>\n BENCHMARKING ROLE IN THE CAPITAL CONTROL OF THE ENTERPRISE<\/strong><\/p>\n Introduction.<\/strong> In conditions of severe international competition and the global trend of transition to an innovative way of development, the creation of a sustainable economic system is impossible without the formation of an effective innovation mechanism.<\/em><\/p>\n Purpose.<\/strong> The main purpose of benchmarking is to detect negative outcomes in the values of comparable indicators and the causes of such deviations and to develop proposals for their elimination. The purpose of the article is to study theoretical views on the economic nature of benchmarking and to substantiate its role in the process of controlling capital of an enterprise.<\/em><\/p>\n Results.<\/strong> As a result of the study of essence, key elements of benchmarking, its role in the process of controlling capital of the enterprise is substantiated, which manifests itself in continuous monitoring and implementation of the best results of the functioning of capital and experience in managing it. It was found that in order to improve the efficiency of the process of controlling the capital of an enterprise, it is not sufficient to compare the indicators of its functioning with the indicators of other enterprises. It is also necessary to create a monitoring system that will ensure that deviations of the planned performance indicators of capital are dealt with and assess their significance.<\/em><\/p>\n Conclusions.<\/strong> Benchmarking is a useful tool for controlling capital of an enterprise, especially in a situation where it is necessary to review the internal efficiency of an enterprise and identify new priorities. Comparison of indicators of physical, financial and intellectual capital constituents allows us to understand the vulnerable and rational aspects of its functioning in comparison with enterprises of the same industry and region. Prospects for further research in this area are the definition of types of benchmarking, the peculiarities of their technology.<\/em><\/p>\n Keywords:<\/strong> benchmarking, controlling, enterprise capital, enterprise, comparative analysis.<\/em><\/p>\n References:<\/strong><\/p>\n\n
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