Updating of the methodical base of the efficiency assessment of the enterprises’ activity

In this article the authors set before themselves the purpose to study and to analyze various techniques of the assessment of the efficiency of the activity of the enterprises. In modern conditions much attention is paid to the questions of the assessment of the efficiency of activity of the enterprises, however, there is a lot of methods of the assessment of the efficiency of their activity developed now and often the indicators applied within this or that method duplicate each other. Having studied and having systematized various techniques of the assessment of the efficiency of the activity of the enterprises, the standard legal requirements to them, the authors of the article isolate the most applicable groups of indicators for the assessment of the efficiency of the enterprises activity in modern conditions. So among a set of techniques are the most applicable in modern conditions: “liquidities” and “solvency”; “business activity”; “intensity of use of resources (fixed business assets)”; “efficiency (profitability)”; “financial stability or structure of the capital”; “competitiveness”; “risk and bankruptcy”. These groups are interconnected and allow carrying out the structured analysis by results of which it is possible to make calculations and to group the indicators giving the most exact, reliable and objective picture of the current economic state of the organization.