Rationale for the choice of the enterprise performance estimation method

Abstract

The theoretical foundations, scientific and methodological principles of the choice of the enterprise performance estimation method are grounded.Taking into account the basic index of sustainable development, defined through an integral from balance between demand (dependency on purchasing power) and supply (dependency on capital providing), and the relative change of enterprise’s performance indexes for the contiguous intervals (reporting periods), the mathematical generalization of sustainable development indexes for the description of their continuous values is carried out.The methodological significance of transition from the discrete values of indexes of sustainable development to the continuous forms of their expression is grounded. It is marked that partial indexes of sustainable development in a continuous form are partial derivatives by a basic index, and they reflect the rate of change of a basic index depending on the change of indexes that affect the sustainability of the enterprise.The attention is accented on that the known methods of analyzing economic variables by their derivatives can introduce the concept of indexes of sustainable development of the second order, expressing them through the corresponding partial derivatives.It is grounded the necessity of taking into account the criteria of sustainable development indexes inalienability of the second order for the prognostic assessment of the enterprise development dynamics from the standpoint of sustainable development.