Methodological aspects of substantiation of criteria and indicators for assessing the commercial activities of small enterprises

Abstract

The article discusses various methodological aspects to the substantiation of criteria and indicators for assessing the work of small businesses.  Taking into account the interconnectedness of all varieties of goals of economic assessment, the main requirements for the assessment criterion should be, as universality, suitability for solving all development problems.

The main criteria for assessing the effectiveness of the enterprise are: criteria based on the assessment of the cost of resources and results of activities;  criteria that determine the characteristics of the most beneficial values ​​of the activities of enterprises;  criteria defining indices of comparative significance.

In order to select a criterion and make an appropriate decision on it, in the conditions of a modern economy, it is necessary to take into account the criteria of uncertainty, risk and conflict of interests.  In order to manage small enterprises in modern conditions, a special role is assigned to decisions in the field of investment policy when quantitative assessment is not limited to one approach, but special criteria are applied that are to the practical economy of different states.  For those enterprises that have prioritized long-term profitability, investment and its parameters are the main factor of activity.  The principle of increasing indicators characterizing the resource potential, production volumes, stability in the market has a social and economic basis, which increases the reputation of the enterprise, strengthening its position in the market of goods and services