КРИТЕРІЇ ТА ПІДХОДИ ДО ОЦІНКИ СТРАТЕГІЇ ПІДПРИЄМСТВА

Abstract

The article deals with the strategy as a basis of a sustainable enterprise development. It is noted that its evaluating is an important task in the enterprise performance management system. In the course of the study, the directions, criteria and levels of evaluating the effectiveness of the enterprise strategy have been highlighted. It is also noted that quantitative assessment of the enterprise efficiency degree, in terms of strategy, should be expressed through a comparison of indicators of final results and costs of all types of resources. The authors emphasize that the most significant are two kinds of work improvement: growth of profitability and increase of business activity of the enterprise and its competitiveness. At different stages of evaluation and selection of a strategy, different approaches are used. Practice confirms that most often enterprises use approaches based on cost management and investment performance assessment. The authors concretize such approaches, give their criterial characteristics, and highlight the advantages and disadvantages. It is concluded that in the modern world, indicator systems are increasingly being used to develop and evaluate the effectiveness of a strategy, that is reduced to a single integral indicator. The most common system is a balanced scorecard. It is noted that, despite the benefits associated with the ability to determine the impact of each individual indicator on the overall level of goals achievement, the identified approaches are characterized by a number of limitations and can be applied only under certain conditions. In this regard, depending on the strategic goals of the enterprise, one or another campaign or a combination of several of them may be chosen. The main task of a head of an enterprise is to choose a campaign that meets the individual characteristics of the business entity and organically fits into the general system of its management. Attention is drawn to the fact that the evaluation of the strategy should not be a one-time event held at the end of the strategy development, but should be an integral part of the planning process of the enterprise.