INCLUSIVE ENTERPRISE DEVELOPMENT AS A MEASURE OF ECONOMIC GROWTH
The prerequisites of inclusive development and the facts of its spread in the world are described. An inclusive economy is the development of all territories and all sectors of the economy. Its main purpose is to reduce inequality and poverty not only through income redistribution, but also through active participation in the economic life of different population groups. Inclusive growth has been identified as encompassing: full utilization of labor potential, reduction of poverty and its consequences, development of social inclusion, elimination of regional disparities. The purpose of the research is to study inclusive business development as a measure of economic growth. It is established that inclusive enterprise development involves introduction of the low-income population to the production and economic and management activities of the enterprise as consumers of services and products, customers, workers, suppliers of resources at all stages of the value chain creating and managing each other’s value. Participants of inclusive enterprise development are identified, among them: consumers of services and products; purchasers of services and products; employees; resource providers. It is noted that the state stimulates the involvement of low-income segments of the population (including the disabled, women) in the production and economic and management activities of the enterprise, thereby ensuring inclusive development of enterprises. However, there is no mechanism for inclusive development from a cost management perspective. It was established that the preconditions for inclusive enterprise development are: 1) comparability of financial and social indicators; 2) economic growth and development are different concepts; 3) added value is generated by all actors in the chain; 4) value management can be done through the formation of cost indicators at the level of individual entities of inclusive development, receiving benefits from the interaction and synergistic effect; 5) the main measuring indicators of inclusive enterprise development should be labor productivity, life expectancy, the level of physical activity of the subjects, the production growth rate per employee, the level of satisfaction with working conditions; 6) to manage the value of the enterprise on the basis of value key factors identification by means of mechanical methods based on the available information and purely financial approaches.