EFFICIENCY OF THE ENTERPRISE'S OPERATING ACTIVITY AND ITS EVALUATION
Abstract
The efficiency of the main activity of the enterprise is not only a prerequisite for its further development, but also the main issue of survival of the enterprise in a competitive environment. The article considers the essence of the concepts of efficiency, operational activity and efficiency of operational activity. It is noted that the definition of "operational efficiency", which provides a competitive advantage through better use of available resources or opportunities, is becoming increasingly common in the domestic economy. The classification of types of economic efficiency of operational activity is given, which testifies to the complexity and multicomponent nature of this concept, as well as the advantages of their application depending on the objectives of the study. Among the main features of the classification are the level of the object of management, the types of results obtained, the degree of coverage of resources and types of their expenditure, the functional sphere of manifestation, types of business processes and stakeholders. It is noted that there is no single system of indicators for assessing the effectiveness of operational activities, and existing systems of indicators correspond to resource, cost, resource-cost and targeted approaches to their formation. The considered evaluation systems contain different number of evaluation directions and indicators that characterize them. This affects the speed of results and the quality of evaluation. According to the results of the study of the most common systems of indicators for assessing the effectiveness of the main activity formed a system of indicators that meets two conditions: not overloaded with the number of indicators and covers the main aspects of the enterprise. This system includes several blocks, and the number of indicators in each of them does not exceed five. Due to this, such a system of indicators should be used in rapid analysis. Groups (subgroups) of indicators include: indicators of resource efficiency in terms of their individual types and an integrated indicator of resource efficiency; indicators that characterize the level of achievement of goals in terms of production and sales, costs and market share; summary of operational efficiency indicators.
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