T. Chernata. Technique of the enterprise activity comprehensive assessment.

Abstract

The presented article analyzes methodological approaches to the formation of enterprises activities integrated assessment. On the basis of the analysis, two approaches to the formation of a comprehensive assessment of the enterprise performance are highlighted. The first approach is based on obtaining an integrated assessment of individual areas of an enterprise work based on a general estimating indicator, however, its use has a number of shortcomings, therefore, it is necessary to focus not on one universal indicator, but on a system of indicators (the second approach), as this makes it possible to analyze the effectiveness of a wide variety of activities, make a general conclusion about the level of the enterprise as a whole and reasonably develop measures for the use of reserves increase of production efficiency. Requirements for the system of evaluation indicators were systematized: they should not only be estimated, but also criterial; should ensure the unity of interests of all production links and coincide with the interests of consumers of products; should have a clear economic sense and be manageable. The system of evaluation indicators should have a tree structure; to ensure an acceptable level of multicollinearity, adherence to the principle of a reasonable combination of absolute and relative indicators, adequacy of mapping and informality. At the same time, the formation of a system of evaluation indicators should be carried out taking into account the interests of specific groups of information users. In the most general formulation, the task of an integrated assessment of enterprise activity is to determine the proximity measure between the vector of reference and actual values of the performance indicators of economic entities. Based on the analysis of proposals for the solution of the task, the formation of an integrated assessment is proposed to be implemented on the basis of a systematic approach that is implemented in the methodological plan through the application of the principles of qualimetry.