Evaluating the efficiency of functioning of integrated structures in industry

In the article the authors review approaches to evaluating the efficiency of the integrated structures in industry in order to improve the methodology of this evaluation. In contrast to existing indicators for evaluating the efficiency, which characterize the performance of some aspects of the integrated structures activities, the authors propose the methodology based on calculating and comparing general and individual efficiency indicators of current (operating), financial and investing activities on the integrated structure as a whole. These indicators are presented in the form of the coefficients. By means of mathematical analysis, the authors have found out the strong and direct correlation among the given indicators, which confirms the objectivity of choosing the indicators. The received results of evaluating the efficiency of functioning of the integrated structures are proposed for use in the developed algorithm of making managerial decisions. The validity of the developed methodology is shown on the example of the integrated structure of the joint-stock company “Kirov Dairy Plant”