Discussion issues value and cost in assessing economic effects

The article examines the issues of a rational method of production management by establishing the relationship between the target function of development and the nature of economic assessments. Research shows that the question of the content of evaluation indicators is not entirely simple and should involve a comparison of the use values of various possible options for the final output, where the option for quantitative assessment of various use values is determined by cost savings in consumption. The debatable theoretical and methodological provisions for finding the target consumption functions for each individual and individual social groups are revealed: the determination of individual consumer assessments makes sense only in conjunction with the method of constructing the criterion indicator. It is substantiated that the adoption of prices as coefficients of the objective function contradicts the idea of targeted management for increasing consumer values: in fact, this criterion embodies only the game of random individualistic self-will of the growth of the rate of profit instead of the collectively realized necessary goal of value-utility economic development. Such a contradiction in targets finds practical manifestation in the existence of actual prices that determine the conditions of production, regardless of the final results of the implementation of the optimal distribution principle.