THEORETICAL AND METHODOLOGICAL PRINCIPLES OF THE EFFICIENCY OF A MODERN ENTERPRISE

Abstract

The efficiency of activity of modern enterprise and approaches to its estimation have been investigated. The approaches to the definition of efficiency as a complex relative category which is of a managerial nature and highlights, first of all, the degree of achievement of the set goals, have been considered and summarized. Ambiguity in the interpretation of the actual category of "enterprise efficiency", functional differences and the conditions for using such approaches; the loss of relevance of approaches, which is due to the dynamism of the modern economic environment; their failure to provide consideration of the efficiency as a complex characteristic of the enterprise (since they do not consider the influence of external factors and the corresponding reaction of the internal characteristics of the enterprise); the lack of a unambiguous interpretation of the evaluation results, and the inability to take into account all the quantitative and qualitative indicators that reflect the key aspects of effectiveness and, accordingly, the low level of objectivity of the results obtained are noted for the reasons of ambiguity in existing approaches to the evaluation of effectiveness. The peculiarities of evaluation of performance results in relation to economic, organizational and social efficiency are investigated. A number of deficiencies of traditional methodological approaches to performance evaluation such as lack of non-financial indicators, weak link with strategic planning, strict orientation to past results, short-term, focus on only a part of the representatives of the external and internal environment of the enterprise (owners and managers) have been identified. The article investigates the relationship between the categories "efficiency" and "effect", which the authors used to determine the qualitative characteristics of the enterprise. The economic essence and distinguish between the categories "enterprise efficiency" and "enterprise effective activity" are investigated. It is substantiated that there is a need to provide a methodology for assessing the effectiveness of the direction of the future, in contrast to the performance evaluation systems used in enterprises based on current and past results.