ТЕОРЕТИЧНІ ОСНОВИ ФОРМУВАННЯ ЗБАЛАНСОВАНОЇ СИСТЕМИ ОЦІНЮВАННЯ СУБ’ЄКТІВ ПІДПРИЄМНИЦТВА НА РИНКУ ХАРЧОВИХ ПРОДУКТІВ

Abstract

The operation of food businesses in market conditions forces businesses to seek the most effective analytical tools and management tools that would ensure the maintenance of their sustainable development and efficiency. Entrepreneurial activity in the food market, on the one hand, does not differ from entrepreneurial activity in other markets. In the conditions of rapid development of market relations, managers often need to use two or more scientific approaches to evaluate certain objects, i.e. to use the method of combination. This will provide more detailed and up-to-date information about a particular object of study, in our case – businesses in the food market. The safety of consumption depends on the quality of the offer they create. With this in mind, the evaluation of the activities of businesses in the food market should be balanced, and therefore systematic and at least bicriteria. Based on the application of the system-structural approach, it is substantiated that the evaluation of the activities of business entities in the food market requires that the evaluation of the activities of these entities be balanced. The argument in favor of this statement is that the security of consumption depends on the supply created by these entities. As a result, evaluation should be characterized by polycriteria, i.e., on the one hand, reflect the economic efficiency of entrepreneurial activity, and, on the other hand, the quality and safety of food products that are objects of production, storage, supply, transportation and sale. It is substantiated that when forming the system of evaluation of business entities in the food market the choice of criteria and indicators must be carried out taking into account the information needs of business entities (needs determining in making and implementing management decisions) of entrepreneurship, their business initiatives. Certain values of selected indicators and specialization (specialization is determined in the choice of criteria for the acceptability of the values of liquidity ratios of the entity’s assets, as well as in the features of the HACCP system to achieve food quality and safety).