CURRENT MODELS FOR ASSESSING THE EFFECTIVENESS OF BUSINESS ACTIVITIES OF TRADE ORGANIZATIONS

The article considers the need to form a modern model of the effectiveness of trade organizations. Analyzing the existing approaches (traditional financial ratios, balanced scorecard (BSC), economic value-added index (EVA), etc.), their complementarity and limitations when used in trade are demonstrated. The arguments in using the KPI (Key Performance Indicator) system are given as an operational tool that links the strategic goals of the organization with its current activities. Methodological recommendations for the implementation of the KPI system are given, and the need to ensure uniform data sources and a methodological stage for comparing operational KPIs with financial results is emphasized.