МЕТОДИЧНІ ПІДХОДИ ДО ОЦІНЮВАННЯ ЕФЕКТИВНОСТІ ЗБУТОВОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

Abstract

The article analyzes methodical approaches to assessing the efficiency of sales activities of enterprises. It has been established that there are a large number of different methodological approaches to the assessment of sales activity, but they are not complete and comprehensive. Also, there is no unified approach to the comprehensive assessment of the sales activity of enterprises. It was determined that the assessment of the effectiveness of sales activities should be considered comprehensively, starting with the provision of the necessary production (non-current, working and human capital) and financial (equity and loan capital) resources, compliance with financial discipline, achieving expanded reproduction, increasing business profitability, which in total directly affects on the effectiveness of sales activities. It was determined that the assessment of the effectiveness of sales activities should be considered comprehensively, starting with the provision of the necessary production (non-current, working and human capital) and financial (equity and loan capital) resources, compliance with financial discipline, achieving expanded reproduction, increasing business profitability, which in total directly affects on the effectiveness of sales activities. A methodical approach to assessing the effectiveness of sales activity is proposed, which will take into account not only the current state of sales activity, but also help identify reserves that can be used to improve the effectiveness of the company's sales activity. The described methodical approach includes five groups of indicators, based on the assessment of efficiency in different areas: assessment of resource provision; assessment of financial condition and solvency; assessments of the efficiency of resource use; determination of business profitability; evaluation of sales activity. The developed methodological approach makes it possible to comprehensively assess the effectiveness of sales activity, taking into account not only the current state of sales activity, but also to identify reserves that can be used to improve the effectiveness of the company's sales activity.