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Scientific journal “Vestnik NSUEM”

2025 year, number 3

CORPORATE GOAL: EVOLUTION OF CONCEPTUAL APPROACHES TO ANALYSIS

Evgeny V. Biryukov
Ufa State Petroleum Technological University, Ufa, Russian Federation
Keywords: corporate goal, common good, profit, added value, business model, competitiveness

Abstract

The article shows that in the course of rethinking the purpose of business in foreign countries, the interpretation of the goal as going beyond profit maximization began to dominate. The proposed paradigm expands the problem field and is associated with the recognition of added value as a special category that characterizes the main goal of the organization’s business activity and its result - the total income received by the organization as a result of its contribution to the creation of a social product. Based on this, a conceptual description of the endogenous process of building business models with high added value is given.