Bìznes Inform (Oct 2022)
The Features of Assessment of the Efficiency of Industrial Enterprises in the Current Conditions
Abstract
The article sets out the substantiations and practical recommendations for assessing the efficiency of industrial enterprises. On the example of assessing the efficiency of business entities of the public sector of the economy by type of economic activity in 2021, which is recommended to be calculated on the basis of applying the mathematical method of constructing an integral taxonomic indicator of development, and evaluating the efficiency of business entities of the public sector of the economy in the regional context, the advantages of its implementation technology have been justified. It is noted that in areas where there is a low level of efficiency of business entities in the public sector of the economy, it is necessary to develop programs that would systematically solve the problems of efficiency and its management. To develop these programs, the necessary step is to improve the information support for assessing the efficiency of business entities in the public sector of the economy on the basis of filling a single database of electronic reporting of business entities of the public sector of the economy and summarizing, consolidating relevant reports in accordance with the Procedure for submitting reports and information on fiscal risks to the Ministry of Economy. The assessment is recommended to be methodically implemented according to the following logic of the stages: 1) the formation of information support for the assessment in the form of a system of indicators, which has an official accounting basis; 2) selection of an analytical method for developing an integral indicator; 3) comparison of the achieved levels of values with the planned or regulatory, or reference ones for determining reserves and diagnosing critical situations; 4) determination of the influence of factors of the external and internal environment; 5) development of management measures to ensure the efficiency of activities. This logic of assessment has a scientific basis and is distinguished by objectivity and reliability.
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