THEORY-METHODICAL ESTIMATION OF EFFICIENCY PRINCIPLES FOR MECHANICAL ENGINEERING ENTERPRISES ON THE INTEGRAL INDICATOR BASIS

Abstract

Nowadays, the work of enterprises occurs in conditions of negative impact of factors of the market environment, which affects the results of functioning. Therefore, there is a need to evaluate the effectiveness of enterprises, which will allow to identify the first manifestations of deterioration in the results of activities in time, the downturn dynamics of indicators, to make effective managerial decisions, to determine the directions of activity. The paper proposes a methodical approach of assessing the effectiveness of the activities for mechanical engineering enterprises. Estimation is based on the integral indicator due to the weighted average cost of capital, which approbiation was carried out using the example of the factual enterprise. A number of measures for the researched enterprise have been formed, including: flexible system of criteria and components in accordance with the requirements of the evaluation subject in analytical data, taking into account the interests of interested parties that act as donors and beneficiaries in the activities of enterprises; structure of indicators identifying problems and their potential solutions has been formed. It was established that the implementation of the formed measures will increase the efficiency of the economic activity, will allow to determine areas of activity in priority, to develop measures to improve the work. It is also important to take into account the influence of factors of the internal environment, implementation of suggested steps allows to respond to the influence of factors of the internal environment using the proposed methodological approach and form an effective development strategy.