Methodical approach to managing the efficiency of the confectionery sector enterprise structures activity

Abstract

To date, the need to ensure the effective functioning and achievement of high economic results requires entrepreneurial structures to implement the model of monitoring and diagnostics (M & D) in the system of efficiency management. The research was carried out using methods of analysis and synthesis, logical generalization. The verification of the proposed model of monitoring and diagnostics in the system of efficiency management was carried out using the matrix method with the calculation of a generalized efficiency indicator on the basis of open financial and economic reporting of Ukrainian confectionery industry enterprises. The theoretical substantiation was made thanks to the processing of scientific works by economists, based on regulatory acts regulating the economic activity of Ukrainian enterprises, in particular the food industry. In the course of the research, it was found that the actual connection between the growth rates of the main indicators of the investigated confectionery industry enterprises does not correspond to the normative dynamic model, that is, all the conditions of efficiency are not met. The diagnostics of the matrix model parameters made it possible to draw the following conclusions: for each of the investigated confectionery industry aggregates, certain problems are characteristic, which is evidenced primarily by the absence of enterprises with the reference state of the processes of forming the results of the activity in 2017. Only one factory has achieved a certain balance in the field of activity efficiency management in 2017. In general, the current economic conditions of the Ukrainian enterprises have caused the fact that the overwhelming majority of enterprises are characterized by a state of maturation of the efficiency crisis and crisis conditions. The M & D model helps to adjust the current activity according to the warning signals it generates using the feedback mechanism. Important requirements for monitoring and diagnostics system are the ability to adequately reflect the dynamics of managed processes, balance and consistency of indicators. The M & D model allows identifying the weak points (symptoms) of the existing management system, analyzes and identifies the causes of their occurrence. According to the results of the study, a diagnostics is established that allows us to determine the direction of the company’s future and serves as the basis for developing a strategy for managing the effectiveness of the activity.