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The subject of the research is the enterprise economic security management system (EESMS). The aim of the work is the formation of a methodology for assessing the effectiveness and efficiency of EESMS. As a result of the study, the tasks of evaluating the effectiveness and efficiency of EESMS are substantiated and the essence of ESMS is revealed. We systematized the problems of EESMS assessment, substantiated the feasibility of developing a methodology for assessing the effectiveness and efficiency of EESMS based on the Balanced Scorecard concept. We also proposed a methodology for assessing EESMS based on the assessment of an integrated performance indicator and an EESMS performance indicator. In the article, EESMS is considered as a set of interconnected elements, which carries out planning, organization, coordination, motivation, analysis and control of activities to ensure the economic security of this enterprise. The end result of the EESMS functioning is to ensure the security of the economic interests and economic potential of a given business entity from external and internal threats in the short and long term. The immediate results of the EESM are the results of processes aimed at achieving the target level of economic security of the enterprise. It is proposed to consider the effectiveness of EESMS as the degree of achievement of the target level of economic security of the enterprise and the level of implementation of plans for ensuring economic security. EESMS effectiveness assessment is carried out on the basis of comparing the system performance with the level of budget execution for EESMS functioning. The proposed methodology for evaluating the effectiveness and efficiency of EESMS takes into account the final and immediate results, which allow identifying the needs for improving EESMS.

Assessment of Efficiency and Effectiveness of the Enterprise Economic Security Management System