METHODOLOGICAL APPROACHES TO THE ECONOMIC EVALUATION OF THE ACTIVITIES OF ENTERPRISES

The article discusses methodological approaches to the economic evaluation of the enterprise and factors that can improve the efficiency of housekeeping. The main approaches to performance assessment are analyzed, including methods of financial analysis and balance approach, as well as an integral method of performance assessment, which takes into account both financial indicators and factors related to production processes and product quality management. The authors give a comparative assessment of the main traditional methods of analysis: horizontal, vertical, comparative and analysis of financial ratios. An algorithm for assessing the effectiveness of the organization's activities is defined. It was found that in the short term, the analysis of the economic efficiency of functioning with the criterion of efficiency — the amount of profit is dominant in the assessment. In the long term, performance evaluation methods that are based on other criteria come to the fore — in particular, the company's capitalization, gaining market positions, increasing market share, etc. The main reasons that can increase the efficiency of the company are given. The authors note the importance of developing an enterprise strategy, determining competitive advantages and setting goals that can be measured and evaluated. Factors related to organizational culture, personnel management and innovation are also analyzed. It is noted that the development of an organizational culture that promotes the development and motivation of personnel can significantly increase the efficiency of an enterprise. In addition, the importance of introducing innovations and using new technologies that can significantly improve production processes and product quality was noted. The importance of continuous monitoring and analysis of performance indicators of the enterprise was emphasized, since this is necessary to identify problem areas and take measures to eliminate deficiencies. It has been proven that the use of modern information technologies can simplify the process of monitoring and analyzing indicators.