MANAGING THE RESULTS OF AN ENTERPRISE PERFORMANCE

Background. In a market economy the leadership of enterprises is facing new challenges associated with the growth of business and obtaining results of the financial and economic activity. There is a need for a system of management of performance based on the integration of systematic and process-based approaches. The aim of the article is to improve the theoretical and methodological foundations of management performance based on system and process approaches. Material and methods. The methodological basis of research is systematic and process-based approaches that provide an integrated approach to the management of results of an enterprise performance. To systematize trends, methods and determine the content of the enterprise performance management logical approach to the knowledge of economic phenomena, methods of abstraction, analysis and synthesis, systematization and generalization were used. Results. Conceptually management of the results of an enterprise performance is a functional component of economic management which is connected with conforming real internal possibilities of an enterprise and requirements of external environment in order to attain the result which can be shown in achieving and exceeding the outcome which was planned. In terms of practical implementation, the approaches to manage the results of an enterprise performance (as one of functions of economic management at an enterprise) should be generally based on their integration with management of main and additional business processes of an enterprise. On the whole, the aim of managing the results of an enterprise performance is in creating preconditions to achieve planned revenues (or income) that may provide sustainable development and viability of an enterprise which is aimed at creating, increasing and maximizing social and economic value. The process of managing the results of an enterprise performance should be considered as an aggregate of operations which are performed in the certain sequence and combination; these operations form the influence of the subjects of management on their object which is volume and financial results of an enterprise performance in connection with the factors and processes which create preconditions for their existence. Conclusion. The essence, aim, tasks, object and subjects of the system which manages the results of an enterprise performance have been determined in the article. The logical sequence of the stages of managing the results of an enterprise performance using a process and flow approach has been given.