Формування системи показників ефективності діяльності підприємства

Abstract

В статті розглянуто теоретико-методичні та практичні підходи до формування показників оцінювання ефективності діяльності промислових підприємств, які знайшли своє широке розповсюдження в світовій та вітчизняній практиці. Множину пропонованих індикаторів ефективності розділено на характерні групи, які поєднують в собі фактори фінансової діяльності підприємства, виробничої діяльності, чинними ефективності використання ресурсів, показники інноваційної та ринкової (маркетингової) діяльності, а також найбільш важливі економічні характеристики операційної, організаційної та соціальної діяльності підприємства.

The article discusses theoretical, methodical and practical approaches to the formation of indicators for evaluating the efficiency of industrial enterprises, which are widely used in the world and domestic practice. The article discusses the importance of creating a system of indicators, which allows to objectively assess the efficiency of enterprises in modern conditions. It is proved that the formation of a system of performance indicators is critically important for a comprehensive assessment of the activities of an industrial enterprise, as it allows taking into account all aspects of its functioning. It is determined that the system of indicators should be adapted to the specifics of the industry and market conditions, taking into account the rapidly changing external nvironment. The set of proposed performance indicators is divided into characteristic groups, which combine indicators of the financial activity of the enterprise, production activities, indicators of efficiency of the use of resources, indicators of innovation and market (marketing) activities, as well as indicators of efficiency of operational, organizational and social activities of the enterprise. The study includes methods for measuring efficiency, as well as examples of the application of the scorecard in various sectors of the economy. The role of the scorecard in strategic management, planning and control, as well as its impact on decision-making, is highlighted. It is substantiated that an effectively functioning scorecard is an important tool for ensuring sustainable development of enterprise, allowing timely identification of problems and taking corrective measures. The article emphasizes the need to adapt indicators to the specifics of the enterprise and the changing external environment to achieve sustainable development. The application of the developed scorecard contributes to more informed managerial decisionmaking, strategic planning and control over implementation. The recommendations proposed in the article can be used by enterprises of different forms of ownership to improve their activities and increase competitiveness.