achieving scientific consensus regarding the meaningful content of the category "value
of the enterprise". To a large extent existing differences are explained by its
peculiarities, namely: multidisciplinary nature, complex nature, multifaceted, dynamic.
The values of an enterprise (corporate values) act simultaneously as an object and a
means of management activity and in scientific works are defined as:
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resource of enterprise development (T. J. Peters, R. Waterman) [1];
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a key factor in the competitiveness of companies (R. Haas) [2];
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the reason for the success of the operation of the enterprise and the prerequisite
for its economic sustainability (R. Pit) [3];
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the main instrument of management for the coordination of the company (T.
Brighting, S. Trollstadt) [4];
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the factor of "humanization" of the strategic vision of the enterprise, which
ensures not only its functioning and development, but also allows to maximize
revenues and satisfy the interests of a wide range of stakeholders (S. Dolan, C. Garcia,
B. Richly) [5].
In the context of the latter, it should be noted that the activities of enterprises are
within the relational space, characterized by their involvement in the network of
relationships with other agents. It is logical that the development of the meaningful
content of the category "value" organically corresponded to the evolution of the
Stakeholder Đ¢heory: from focusing attention on satisfying the interests of financial
stakeholders (owners, shareholders, investors) to harmonize the interests of all
participants in the stakeholder interaction. It was in the context of this theory that the
actualization of the values of business actors, which was operationalized in the concept
of dynamic abilities, increased, which allowed to combine the satisfaction of the
interests of stakeholders with value as organizational assets - "the resulting indicator
of the corporation's activity, which embodies all resources, competencies and abilities"
[6, p. 36], with a special role of the "assets of relations".
Based on the generalization of the theoretical work, the values of the company are
defined by us as desirable characteristics of phenomena, processes and objects that
determine the behavior of economic entities and have their time manifestation in
current terms of compliance with the expectations of participants of the stakeholder
interaction.
Values are ideal entities, which the subject of economic activity has realized,
implements or wishes to realize. Accordingly, the forms of manifestation of the values
of the enterprise become important, among which are singled out: prescriptive, which
determines the desired set of values: how it should be?, and descriptive, reflecting their
current state: how is it at the moment? (Figure 1).
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