Abstract
The study proposes a methodological approach to measuring the efficiency of business entities in industry, which can serve as a working tool for analytical purposes and the further development of appropriate methodological support. The dialectic of the development of ideas about the efficiency of industrial production and the quality of the purposeful work of enterprises presupposes continuous improvement of methods and indicators for its assessment. The most justified of them in the process of social, economic, social development must correspond to the logic and existing conditions. The development of market relations in the field of production and sale of industrial products poses for business entities the task of conducting a competitive struggle both in terms of price and in the direction of expanding the range of products. Considered indicators such as market share and financial results from the sale of products. The use of the consolidated index of efficiency and integral assessment of the quality of the functioning of an industrial enterprise is proposed. Such a methodological approach to measuring production efficiency based on the simultaneous accounting of both the financial result of the enterprise's work and the market share obtained in the competition seems to be more effective. Scientific substantiation of the managerial decision concerning increase of quality of functioning of the industrial enterprise in itself difficult task which demands the complex account of the reality, knowledge of qualification of managers making decisions. At the level of an individual enterprise, the proposed system of indicators can serve as a basis for increasing the average wage of employees during the conclusion of collective agreements between enterprises and trade unions. This criterion of the quality of management and the level of efficiency of industrial activity of an industrial enterprise is to achieve the optimal value of output of products or services with a certain amount of neutral and other resources in a certain period. Keep in mind that for each performance indicator, it is possible to calculate detailed partial indicators, ie those that characterize their individual segments.
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