MICROECONOMIC ANALYSIS OF ACTIVITIES OF ENTERPRISES OF OIL-FAT INDUSTRY OF UKRAINE: A FACTOR MODEL

The analysis of an enterprises performance is carried out mainly through the assessment of the enterprises efficiency, competitiveness and potential. Each available method has its limitations, given the diversity of enterprises, types and scales of production. This necessitates the use of a method for each specific case that corresponds to the characteristics of the object under study. The main methods for assessing an enterprises performance include: assessment of an enterprises performance by competitiveness indicators, assessment of an enterprises performance by the ability to realize its potential, assessment of an enterprises performance by the life cycle theory, and assessment of an enterprises performance by complex indicators. The article analyzes and defines the existing indicators of enterprise performance, in particular, net income, total income, fixed assets, number of employees, material costs and volume of production, which are the factors influencing the effective performance indicator of enterprise. Thus, on the basis of the above-mentioned indicators of enterprise performance, the article proposes a five-factor index model with determination of the contribution of each of the five factors. This will allow determining the minimum and maximum impact of each factor on the change in the performance indicator and increase the efficiency of enterprise. In order to analyze the proposed model, the performance indicators of the leading enterprises of the fat-oil industry of Ukraine were used. Taking into account the peculiarities of development of domestic enterprises of the oil-fat industry in the current market conditions and their importance in the structure of the Ukrainian economy, there is a need for a microeconomic analysis of their activities, which will allow to identify the main factors influencing the performance of indicators and substantiate the strategy of their further development.