Evaluation of results and efficiency of the enterprise activity in accordance with the needs of economic analysis

В статті розглянуто теоретичні підходи до ефективності та результативності діяльності підприємства. Окреслено їх характеристики відповідно умовам господарювання. Запропоновано власне визначення ефективності та результативності діяльності підприємства відповідно до потреб економічного аналізу. Визначено ефективність як якісну характеристику діяльності підприємства. Розкрито результативність як комплексну характеристику діяльності господарюючого суб’єкта. Окреслено процеси формування певних результатів діяльності господарюючих суб’єктів. Встановлено зв'язок ефективності та результативності діяльності.The article deals with theoretical approaches to the efficiency and effectiveness of the enterprise. Their characteristics are described in accordance with the conditions of management. The actual determination of the efficiency and effectiveness of the enterprise in accordance with the needs of economic analysis is proposed. The efficiency as a qualitative characteristic of the enterprise activity is determined. The efficiency as a complex characteristic of the business entity is disclosed. The processes of formation of certain results of business entities are outlined. The link between efficiency and performance is established. The comprehensive description of the company's performance is based on the evaluation of the results of implementation and compliance with the processes and activities of the enterprise. The effectiveness of certain processes and phenomena, acts in the form of a certain result, based on the comparison of individual results (revenues, profits) and costs (resources) that led to the appropriate performance of the operation of the enterprise, the implementation of certain activities, the implementation of individual processes and directed to the strategic development of the economic sub the object. Modern management, in a risk, does not provide the opportunity to establish a single model for assessing the performance of an enterprise that takes into account various aspects of business functioning and includes indicators of current and dynamic evaluation