УПРАВЛІННЯ ЕФЕКТИВНІСТЮ ОПЕРАЦІЙНОЮ ДІЯЛЬНІСТЮ ПІДПРИЄМСТВА В АСПЕКТІ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВО-ЕКОНОМІЧНОЇ БЕЗПЕКИ

Abstract

The article is devoted to the issues of managing the efficiency of an enterprise's operating activities. It is proved that in the context of increasing risks and threats to the functioning of business entities, improving the efficiency of operating activities is a determinant of financial stability, stability and financial and economic security. It is substantiated that in order to achieve a high level of efficiency of operating activities, an effective management system should be built at an enterprise. The carried out constructive analysis of scientific works allowed to note that there is no single approach to the interpretation of the concept of "performance management". On the basis of generalization of approaches to performance management, the main essential characteristics are outlined. The author's own definition of performance management on the basis of an integrated and systematic approach is presented. It is proved that the basis for managing the efficiency of operational activities is a systematic analysis of its level. The applied nature of the study led to the determination of the level of efficiency of operating activities on the example of one of the domestic enterprises – the private company "Myrhorod Mineral Water Plant". The main reason for its decline in 2020 is the presence of low-margin products among the company's product mix. In order to confirm the impact of operating performance on the financial and economic security of the enterprise, a correlation and regression analysis of the indicators of the level of operating performance (determined by the indicator of adjusted operating profit before financial expenses and depreciation) and the level of financial and economic security was carried out. On the basis of correlation and regression analysis, the relationship between the studied indicators is proved, which requires improving the quality of management of operating performance as a basis for ensuring the safe functioning of the enterprise. Prospects for further research in this direction are the formation of a system for managing the efficiency of the enterprise's operating activities in terms of ensuring financial and economic security.