Методические подходы к оценке эффективности предприятия общественного питания на современном этапе развития экономики

The article considers the concept of efficiency as an economic category expresses certain relations that are closely related to other categories. Selected theoretical aspects of economists of different time periods and research areas that characterize the essence of efficiency of public catering enterprises are highlighted; criteria and indicators are determined. The issues in the field of analysis and estimation of activities of public catering enterprises are illustrated in details and in a flexible manner by reviewing the scientific works of Russian economists of the Soviet pre-perestroika period. It is taken into consideration that there is an increased focus of Russian economists on the evaluation of work of retail trade enterprises under the conditions of development of market relations in the national economy. And the issues on the analysis of activity of public catering enterprises, taking into account the specifics of their functioning and taking into account peculiarities of formation of indicators under the conditions of current market environment, are still open and have no sufficiently complete and in-depth development and reflection in educational and scientific literature. This caused a subsequent study of these issues in current conditions, taking into account the further development of market relations and dynamic changes of the factors that influence their activity. The method of evaluation of the effectiveness of public catering enterprises is proposed.