Modern approach to evaluating the performance of entity

The article deals with the notion of efficiency of business. The main indicators of the company. Among them are highlighted: performance of fixed assets (capital productivity, capital intensity, the rate of intensive use of equipment, etc.), performance of working capital (turnover ratio, load factor, turnover duration, etc.), utilization of human resources (productivity, labor intensity of production, capital-labor ratio, etc.), performance of capital investment (payback period of capital investment, the rate of effectiveness of capital investments, etc.) and integrated performance of the company (the rate of profitability, product profitability, etc.). The methods and approaches to the assessment of the entity. Defined and relatively modern international and national approaches in the analysis. Among these approaches are identified and analyzed: Model Dupont, system «Modernsoft», approach chain substitutions, Model SGR, SWOT-analysis system, EVA and so on. The problems of performance evaluation on the basis of the financial statements. Shows the differences between the Ukrainian financial statements, U. S. and supranational statements. The aim of the study was to identify and efficient operation of grouping indicators into a single system. During the set interdependence between specific methods for evaluating the effectiveness of the entity and the criteria indicators. Through comprehensive analysis approaches any company can use these approaches in their practice, based on their specific activities and the purpose of analysis.