An integrated approach to the enterprises’ business efficiency assessment

In the enterprise management system, the assessment of business efficiency occupies a leading place, since the adoption of strategically significant management decisions depends on its results. Since business efficiency is a multidimensional phenomenon, its assessment involves the use of many indicators, which complicates management. The integrated approach, as a modern progressive methodological apparatus, allows systematize indicators into subindexes and to obtain a single integrated indicator of the enterprises’ business efficiency. That is why the purpose of the study is to introduce an integrated approach to the system of enterprises’ business efficiency assessment as an important methodological tool. For this purpose, such methods as normalization of analytical data, averages, correlation analysis, aggregation, coefficient analysis, graphical and tabular expression of analytical data were used. In the course of the research, 12 individual indicators were normalized, on the basis of which 3 subindexes of business efficiency of agricultural enterprises were calculated: by results of activities, by resource efficiency, and by the scale of production. The Agricultural Enterprises’ Business Efficiency Index was formed as the sum of the products of subindexes with weights calculated by the criterion of the density of the relationship between them. It is determined that the main factors influencing the efficiency of agricultural enterprises in Ukraine are sales of agricultural products, staff costs, and produced agricultural products (goods, services)