COMMERCIAL ACTIVITIES OF THE ENTERPRISE: ANALYSIS AND EVALUATION SYSTEM

The article presents a structural model of the system of analysis and evaluation of the enterprise's commercial activity. The subject of the study is a set of theoretical and methodological principles and applied aspects of modeling the process of analysis and evaluation of the enterprise's commercial activity. The purpose of the work is to justify the structural model of analysis and evaluation of commercial activity on the example of a wholesale trade enterprise. The methodological basis of the article. To achieve the goal and solve the tasks set in the research, a complex of general scientific and applied research methods was used: the method of analysis and synthesis, modeling, analytical planning and forecasting, the rating method, economic and mathematical methods, statistical methods. Work results. The scientific-methodical principles and practical tools for organizing and conducting control, analysis and evaluation of commercial activity in the system of economic activity of enterprises have been summarized and systematized. A structural and logical model of the analysis and evaluation system of the enterprise's commercial activity has been developed. Based on the calculation of generalized indicators of the analysis and scenarios of the future development of the commercial activity of the wholesale trade enterprise, the conclusions and recommendations for increasing the efficiency of the commercial activity of this enterprise are substantiated. Field of application of results. The theoretical provisions presented in the article made it possible to formulate proposals of a scientific and practical nature regarding the application of the model of the system of analysis and evaluation of the commercial activity of enterprises in the process of optimizing their economic activity. Conclusions. The management of economic activity is inextricably linked with the system of commercial activity and with the system of its analysis and control, which makes it possible to assess the effectiveness of the commercial activity of the enterprise. The presented model of the system of analysis and assessment of commercial activity allows, on the basis of simple calculations, according to the proposed algorithm, to assess the state of commercial activity and directions for its optimization in the system of strategic planning and forecasting of enterprises.