entrepreneurship: from the factor of production to the strategic orientation. According
to the most modern concept of strategic business, the formation of which began in the
21st century, it is a certain type of behavior aimed at the accumulation of strategic
resources based on the use of new opportunities [7, p. 58]. In this perspective, economic
actors are the initiators of changes that are actively involved in the implementation of
qualitative transformations [8, p. 70]. It actualizes the importance of values that are
becoming increasingly important at the present stage: creativity, talent, vision of the
future, creative imagination, dominant logic of managers, speed of acceptance and
implementation of managerial decisions, flexibility and non-standard thinking. In
addition to the creative values mentioned above, the entrepreneurial invariant also
includes: cooperative (loyalty of stakeholders, stability of affiliate relationships, anti-
conflict stability) and communication (transparency of communications, mutual
understanding) values.
Values are manifested in the teleological attitude of the individual (group,
collective) to the benefits of the past, present and future. A. Orlov emphasizing the
subjectivity of values in the characterization of goods, emphasizes the fact that it
(subjectivity) is based on an objective basis - the social evaluation of goods, as a result
of a set of causes and factors [9]. We note that the category of "blessing" is also an
axiological category, and adhere to the views of scholars who note that "the category
of benefit gradually loses its meaning and is suppressed by the notion of value" [9].
This is manifested in the transformation of the functional purpose of the enterprise:
from satisfaction of social needs on the basis of the production of goods and services
(economic goods) to the provision of public values.
The polisemantic essence of values determines the objective necessity of
determining the relationship between the categories included in economic science from
other fields of scientific knowledge, namely: installation, interest, motive, stimulus,
needs (figure 2).
Values constitute only those characteristics of objects, phenomena that are
significant for the subjects (individuals, groups, enterprises in general). Such a view
focuses on the role and significance of the installations, which in the generally accepted
format are interpreted today as fixed in the social experience of consciousness, which
determine the real or possible activity of economic actors. The settings create
preconditions for identifying the significance of certain objects, phenomena, processes
and their desirable characteristics.
The link between the values of the enterprise and the orientations is the activity, the
incentive factor of which is the interest as a desire to achieve. The notion associated
with interest advocates is a need that takes on different specific forms. Satisfaction of
needs determines the motives of economic actors, and incentives activate this activity,
acting as "catalysts". As noted above, the values of the enterprise as desirable
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