Theoretical and methodological approaches to the analysis of the efficiency of the activity of the enterprise

The article provides a systematic study of theoretical and methodological approaches to the analysis of efficiency of the activity of the enterprise. Based on the consideration of modern theoretical approaches to the understanding the essence of the efficiency of the activity of the enterprise, the following approaches to its interpretation are formed: economic approach; evaluation approach; cost approach; targeted approach; financial approach; integrated approach. Interpreting the efficiency of the enterprise all the approaches of scientists should be taken into account. This approach will alow to consider the category in the broadest sense. Based on the study it is proved that the efficiency of the activity of the enterprise characterizes its ability to achieve positive quantitative and qualitative results from the implementation of entrepreneurial activity and, accordingly, to achieve certain objectives with the rational use of all available resources. It is proved that such categories as «efficiency», «productivity», «effectiveness», «intensity», «economy», «profitability», «operability», «rationality» are independent and different categories which at the same time express a set of parameters of the complex category «efficiency of the enterprise». This article rightly places the essence and defines the objectives of the analysis of the efficiency of the activity of the enterprise. The principles of analysis of the efficiency of the activity of the enterprise are defined. The algorithm for analyzing the financial potential of the enterprise and its stages are developed. Based on the study of modern methodical approaches to the analysis of the efficiency of the activity of the enterprise, it is established that today there is no a single and universal methodical approach to its analysis. The article presents the content and features of the main methodical approaches to the analysis of the efficiency of the activity of the enterprise. It is established that a comprehensive, multi-criteria and detailed analysis of the efficiency of the activity of the enterprise should cover a variety of methods and techniques of the analysis. Summarizing the methodological approaches of scientists to the analysis of the efficiency of the enterprise, the indicators which should be used are systematized and divided into the groups (the generalized and the partial indicators) in the article. It is proved that the analysis of the efficiency of the activity of the enterprise is a necessary and important tool for determining the current level, studing the reserves of efficiency of economic entities and the formation of specific and adequate tools to create its final financial and economic results