Issues of increasing the efficiency of the financial and economic activities of the enterprise

The main difficulty in increasing the efficiency of the financial and economic activities of the enterprise is to ensure the maximum possible result for each unit of labor, material and financial resources expended. An expert survey was conducted with chief accountants of the largest catering enterprises in Rostov-on-Don to determine current problems in ensuring the efficiency of financial and economic activities of these organizations. It is established that these include the use of non-modern and low-tech funds and forms of work, manifested in ignoring the need to upgrade equipment and implement innovative processes into work practices; errors in enterprise management, provoking a decrease in employee productivity due to inconsistent requirements for them and inaccurate wording of work objectives; irrational financial policy of the organization, expressed in uneven income distribution and ineffective control over cost growth. Consequently, the main directions of increasing the efficiency of the financial and economic activities of the enterprise are resource, organizational and technological. The author notes the insufficiency of research on theoretical approaches to the formation of in-house (management) reporting of enterprises, as well as the need to deepen the methodological foundations of domestic accounting as the main source of such reporting, which negatively affects the self-regulation of the activities of business entities.