Methodological aspects of analyzing and evaluating the performance of a commercial organization

The paper substantiates the need for analysis and evaluation of the performance of a commercial organization. Based on an integrated approach, a methodology for analyzing and evaluating the performance of a commercial organization was developed, including: assessing and analyzing the dynamics of individual indicators characterizing the result of current, financial and investment activities, as well as their dynamic dependencies; assessment of the prevalence of intensive and extensive factors in the dynamics of the relevant results of the organization; identification of compliance with established normative dynamic relationships between indicators characterizing the effectiveness of the organization and its resources; assessment and analysis of the dynamics of indicators characterizing the effectiveness of the studied activities of the organization; assessment and analysis of the influence of factors on the dynamics of the effectiveness of the organization. As a result of testing the methodology in organizations of the Vitebsk region engaged in the production of textiles, food products, computer equipment, the key problems of performance have been identified.