THE THEORETICAL AND METHODICAL APPROACH TO AN ASSESSMENT OF A LEVEL OF DEVELOPMENT OF THE ENTERPRISE IN CONDITIONS OF GLOBALIZATION

The subject of this article is theoretical, methodical and practical aspects of enterprise development in conditions of globalization. The purpose of this research is to provide theoretical and methodical approach to an assessment of a level of development of the enterprise, which is based on the relationship between the factors and influence, illustrating the effect of the internal and external environment of enterprises functioning, and indicates the level of development of the enterprise. Methodology. Theoretical basis of the study was the examination and rethinking of the main achievements of world and domestic science on the development of enterprises. To achieve the objectives of the research following methods were used: systemic and structural analysis for the formation of methodical approaches to the selection of the factors, influencing the development of enterprises; abstract and logical – for the formulation of conclusions and proposals; the method of valuation and expert assessments to the implementation of the proposed theoretical and methodical approach to an assessment of a level of development of the enterprise in conditions of globalization. Results of the research is the proposed theoretical and methodical to an assessment of a level of development of the enterprise in conditions of globalization, which is associated with the idea of development of the enterprise as a system with inputs–factors, influencing on the development , and outputs – indicators of the level of enterprise development within these factors. So, the chosen factors – resources, financial-economic activity, innovation and investment activities, competition, government influence, and foreign trade. Indicators that express these factors, are capital productivity, labour productivity, material efficiency within the first factor; the profitability of the activity, the coefficient of current assets, the total liquidity coefficient, financial stability coefficient, the coefficient of Beaver within the second factor; the proportion of intangible assets, the coefficient of investment in the third factor; the market share of enterprises in total volume of industry's production in the fourth aspect; the coefficient of the tax burden under the fifth factor and the share of exports in total production in the last factor. Within this approach to avoid the different dimensions of the particular indicators illustrating the level of the enterprises development it’s carried out their rationing. The importance of each factor influencing the level of development of the enterprise in conditions of globalization can be conducted through the use of expert research, verification of the representativeness of which is by using the coefficient of concordance to determine the level of consistency of experts’ opinions and the criterion of Pearson, which confirms its importance. In the event of a sufficient consistency of opinion of experts have the ability to offer an integrated indicator of the level of development of the enterprise in conditions of globalization through the use of a common desirability function of Harrington. Assessment of a level of development of the enterprise in conditions of globalization for a particular industry is by using well-known scales of desirability, which is in the range from 0 to 1 and allows one to calculate the integral indicator and to determine the level of development as high, medium, low and critically low