Comprehensive methodology for assessing the effectiveness of a commercial organization based on a targeted approach

The article presents the results of the study of new foreign approaches to the evaluation of the efficiency of the commercial organization, namely: evolution, essence, key indicators, advantages and disadvantages. The problem of their use under the conditions of the economy of the Republic of Belarus is determined. The author's methodology for a comprehensive assessment of efficiency based on the compilation of new approaches was developed, taking into account the adaptation to the practice of domestic organizations, the evaluation stages were examined in detail, and approbation was carried out using the example of an industrial organization in Vitebsk, which enabled to determine efficiency in terms of a targeted approach and depart from the traditional cost- respiratory approach. This gives the organization greater flexibility for its management, the ability to react more quickly to changes in the external environment and to take into account the specific features of its activities.