МЕТОДИЧНІ ОСНОВИ ЕФЕКТИВНОГО РОЗВИТКУ ПІДПРИЄМСТВА

Abstract

At the beginning of the study it was emphasized that there are currently a significant number of publications on the problems of modern enterprise development, but many issues remain unresolved and require further research. The main purpose of the study is to analyze the approaches of well-known scholars to the interpretation of the essence of the concepts of «enterprise development» and «efficiency of enterprise development». Practical use of the method of standardized assessment (z-assessment) to assess the effective development of the enterprise is considered. In addition, the actual question of use of methodical bases for an estimation of efficiency of development of the enterprise is considered in the article. At the beginning of the study, the evolution of the approaches of scientists on the meaning of the concept of the «enterprise development». In the course of research of scientific works of the Ukrainian scholars, two approaches to the definition of the concept of «efficiency of the enterprise» were conditionally distinguished – categorical and economic. The interpretation of the concept of «efficiency of enterprise development» in the views of scholars is given separately. It is emphasized that within the economic approach, all scholars agree that the concept of efficiency should be considered in the form of the ratio of the result obtained and the resources expended. For the analysis of indicators of efficiency of activity of the enterprise, the existing methodical approaches with use of a statistical method are described. It is established that by means of z-transformation of the indicators selected for research, it is possible to analyze in a complex heterogeneous sizes. The z-transformation of five indicators of efficiency of the conditional enterprise was carried out. The possibility of comparing standardized performance indicators of the food industry is graphically showed. The scientific novelty of this study is the classification of the concepts «enterprise development» and «efficiency of the enterprise», as well as the practical use of the method, which allows a comprehensive assessment and analysis of this concept.