Abstract

In modern economic conditions, both economic diagnostics and strategic analysis of efficiency performance indicators of the enterprise play a decisive role. The methodology of any research consists, on the one hand, of the theoretical terms and categories definition, and on the other hand, of the methodological approaches and methods of such research development on this theoretical basis. In the scientific literature and economic practice, the definition of theoretical terms, such as: object, subject, purpose, tasks, principles, conditions, functions, methods – of the economic category of improving the efficiency of activities does not have sufficient systemic nature. At the same time, the systematization of theoretical positions is a methodological basis for the development of appropriate methodological approaches and techniques. The purpose of this work is to systematize the theoretical positions of the business entity efficiency improving category, which will create a methodological basis for the development of appropriate methodological approaches and techniques. While outlining key concepts of this paper on the basis of the use of methods of analysis, comparisons, decompositions of legislative materials as well as allegations of scientists about the theoretical positions of the economic category of improving the efficiency of activity, and also on the basis of logical thinking, the terms as object, subject, purpose, task, principles, conditions, functions, methods were formulated; it means that the theoretical statements of the category of increase of efficiency of activity were systematized. The use of these theoretical statements will provide a methodological basis for the methodological approaches and techniques development for the application of information for the preparation and adoption of managerial decisions in economic diagnostics and strategic analysis. The development of such methodological approaches and techniques is the prospect of further research.

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