Business efficiency assessment methodology

The article is devoted to the methodological aspects of performance evaluation. The relationship of business performance in the economic sense with the creation of consumer value is substantiated, in this sense there is also a definite, although not always unambiguous relationship of performance as an economic category with competitive positions. It was noted that, as a rule, companies are more efficient in their operations, under whose control a large part of consumer value creation is located. The possibility of using functional-cost analysis for evaluating the effectiveness of the methodology has been demonstrated, and this technique can be combined with the method of management of consumer value chain. In such a combination, these techniques make it possible, through the use of partial performance factors for functional cost analysis, to form a matrix describing the achievement of a business result. Solving a linear programming task with given constraints on resources allows us to achieve the optimal solution. From a practical point of view, this gives an answer to the question about the stages of creating consumer value on which the business would be best to focus on.