Випуск 26

УДК  625.76:658.15

Р. 76-89.

The article is devoted to measuring economic performance of an enterprise. The main objective of the research is to improve the methodological foundations for the measurement of economic performance by ensuring its full-system coverage and providing a basis for objective analysis and evaluation of economic productivity. In this work the information base for measuring economic performance of an enterprise has been improved. It can be described as a field of economic performance formed by a matrix method based on ranking eleven absolute indicators, which specify the core activities of the enterprise. The suggested basis provides full-system coverage of the economic performance, describes characteristics of an enterprise development, meets modern demands of accounting standards and gives an opportunity to perform objective analysis not only of profitable enterprises, but also of loss-making ones. According to principal component analysis, varimax rotation and other statistical research methods the information base for measuring economic performance criteria has been specified by allocating the blocks of indicators in its field, which are characterized by the common content: profitability, productivity, efficiency. Considering the rates of change of the allocated blocks in relation to each other gives an opportunity to determine the accuracy and the level of goal implementation taking into account the characteristics of enterprise development. The obtained results can be used by the leaders who are interested in improving economic performance of the enterprise. The application of the suggested developments can provide enterprises with comprehensive information on goal implementation, the detailed elucidation of their own characteristics of development as well as of those of competitors, and the ability to respond timely to critical deviations from the goals – all these factors are preconditions for success of any enterprise in the marketplace.

Key words: performance, economic performance, measurement, field of economic performance, enterprise.

Ya. DOGADAYLO, Cand. Sc. (Econ.),

Kharkiv National Automobile and Highway University