Content of the scope of the companies’ business efficiency controlling

The aim of the article. The aim of the article is to outline the contents of the scope of the company business performance controlling.The results of the analysis. The development and adaptation of controlling tools to local business conditions requires, above all, the provision of clarity to those scopes which play a key role in forming the efficiency. The evaluation of the final results of economic activity has traditionally been based on measurement and comparison of absolute indicators with the relevant criteria, mainly represented by the financial and economic indicators of income, profits, costs, and derived indices with relative values, i.e. profitability, payback period, etc. Basing on synthesizing the peculiarities of performance manifestation according to the basic laws of economics (laws of saving time, increased labor productivity and increase of economic needs) we can propose the definition of the companys business efficiency. The company business efficiency is the ability to form such a combination of resources which will ensure the growth of production, justified from the standpoint of effective demand in the market. The feature of this definition is the emphasis on the dynamic nature of the efficiency of companys business. Unlike the existing approaches which provide for performance measurement via dividing the results by the cost in the local moments of time, proposed definition requires tracking the individual performance indicators throughout the product lifecycle and their subsequent consolidation into the complex characteristics that can be measured only at the end of lifecycle.Giving the variety of relationships and indices describing them it is advisable to submit the composition of the scopes of controlling the efficiency of the company business in terms of a combination of two perspectives: 1) by stages of economic activity from the supply of resources through their processing to final consumption, 2) by the ways of measurement, the scopes should be subdivided into economic (quantitative assessment in monetary terms) and non-economic (e.g., requiring the use of indirect estimates). Economic scopes of efficiency controlling should include the cost of extraction of natural resources and sales price of mining enterprises, production capacity, production costs and sales prices of the manufacturer; welfare and utilization gains and losses at the stage of consumption. Non-economic scopes should include natural resources in the environment, terms and conditions of contracts, agreements, treaties, management style, development of market infrastructure, as well as culture, traditions, knowledge, and awareness existing in the society.Conclusions and directions of further research. The effectiveness of the company business is a complex characteristic formed from stages of fundraising to finished goods disposal stages. Such features should represent the methodical basis for the development of procedures controlling the efficiency of company business. The further research should focus on the formation of economic-mathematical models for assessing the companys business efficiency based on the identified peculiarities.