Topicality. In today's financial and economic analysis of the company's main indicators are output and profit, but they have significant disadvantages. The indicator "output" includes the results of the activities of suppliers of goods and services and, accordingly, does not provide adequate representation about the results of the enterprise itself. And the indicator "profit" reflects the interests of only the owners of the enterprise. Its use encourages lower wages, social security financing and employee training, and also indicates a contradiction between the interests of society and the owners of enterprises. All this determines the relevance of the definition of indicators that will ensure an adequate representation of the results of the enterprise and a single conceptual framework for assessing the results of economic activity at the micro, mega and macro levels. Aim and tasks. Analyze the existing indicators of assessing the effectiveness of the enterprise, to determine their main disadvantages. Consider the possibility of using the indicator �gross value added� as the main indicator of an enterprise. Conduct a comparative analysis of the possibility of using different variants of the indicator �value added� to assess the performance of an enterprise. Consider using the indicator �gross value added� as a conceptual basis for evaluating the economic activities at the micro, mega and macro levels.. Research results. As the main indicators of the enterprise, using "output" and "profit". The first indicator consists of gross value added and intermediate consumption. The latter is the result of the activities of other enterprises. In this case, the external contribution can be decisive, and therefore the indicator "output" does not provide adequate representation of the results of enterprises. Another key indicator of enterprise activity is profit. At orientation to it, payment of labor, financing of social security and training of employees is the cost of the enterprise and the less they are, the greater the profit of the enterprise. But in modern conditions, in order to ensure sustainable economic development of a separate enterprise and the country as a whole, it is important to consider that hired workers are carriers of intellectual capital. Loss or reduction of this capital may lead to more significant losses than loss of physical and financial capital. Under such conditions, it is advisable to use the indicator "gross value added" as the main indicator of the effectiveness of the enterprise. Based on this indicator, the main result of the country's economic activity (gross domestic product) and regions (gross regional product) is determined. Gross value added is a very important indicator in terms of meeting the needs of all stakeholders in the productive activity of the company's: employees, owners of the enterprise, the state. The "gross value added" indicator is the main indicator of the company's activities from the point of view of the interests of the whole society, and the indicator "profit" is the main one from the point of view of the owners of the enterprise. The presence of these two indicators reflects the contradiction between the interests of society and the owners of enterprises. The use of the indicator "gross value added" as the main indicator of the company's activity provides a single conceptual basis for assessing the results of economic activity at the micro, mega and macro levels. The study of literary sources suggests the use of different indicators "value-added" to assess the performance of the enterprise. The greatest recognition was given to the "Economic Value Added" (EVA), "Shareholder Value Added " (SVA) and "Market Value Added" (MVA). According to the results of the analysis of these indicators, it was concluded that their general disadvantage is that they reflect the interests of the owners of the enterprise, and not society. Conclusions. Gross value added has a greater analytical value than profit, because, firstly, it gives a more adequate representation of the results of enterprises, and secondly, it determines the potential for capital accumulation. The use of this indicator provides a single conceptual framework for assessing the results of economic activity at the micro, mega-and macro level, since gross domestic product (GDP) and gross regional product (GRP) consist of the gross value added of all institutional units (residents), respectively, of the country and region.