The content and factors of optimizing the economic efficiency of the industrial enterprise

The presented article is devoted to the theoretical foundations of the effectiveness of the financial and economic activities of an industrial enterprise as an economic category. The article deals with the conceptual apparatus of this category, which includes the concepts of efficiency, financial and economic activity. The author's view on the decomposition of key performance indicators of financial and economic activity is presented. According to the authors, it includes indicators of the turnover of assets and sources of financing, as well as a variety of indicators of profitability of economic activity. The article examines the factors of optimizing the level of business activity and profitability of an industrial enterprise. External and internal, production and non-production, extensive and intensive factors of increasing the efficiency of financial and economic activity are considered.