УПРАВЛІННЯ РЕЗУЛЬТАТИВНІСТЮ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА

Abstract

In the conditions of uncertain environment, performance management is the important component of the management system that determines the competitiveness of the enterprise and its ability to withstand risks and crises. In this regard, identification of performance and selection of optimal methodological tools for analytical assessment of performance and its management is the urgent task. The article reveals the essence, origin, distinction and interrelation between the concepts of «result» and «effect», «efficiency» and «effectiveness». It is argued that the effectiveness of activity characterises the level of achievement of its goals, while efficiency is the means, methods, ways that are used to achieve these goals. The authors focus attention on the target orientation of the category of «effectiveness of activity» and the expediency of its consideration as a generalising characteristic of various positive effects obtained in connection with the productive usage of resources based on the full realisation of the existing capabilities and development potential of the particular enterprise. The factors of influence on performance are outlined. The meaning of the concept «management of enterprise performance» is revealed and the necessity of permanent performance management is substantiated. Based on generalisation, traditional and modern approaches to performance management are allocated through the usage of logical-deductive and empirical-deductive groups of evaluation indicator systems. The advantages and disadvantages of applying different approaches in modern conditions are determined. The expediency of applying the BPM performance management system for national enterprises operating in the uncertain environment due to the martial law in the country is argued. The practical significance of the study is to substantiate the feasibility of continuous monitoring and management of enterprise performance by means of BPM (Business Performance Management) in combination with the Balanced Scorecard (BSC) methodology as the effective technology for correlating performance indicators in accordance with organisational goals and changes in the environment.