Assessment features of the management processes effectiveness for an agricultural enterprise

The choice of the optimal system of indicators plays an important role in making management decisions, which would allow the most accurate and comprehensive assessment of the enterprise efficiency. Each company develops its own system of indicators in order to determine the effectiveness. There is currently no single approach to assessment of the economic efficiency in enterprise management. The most common areas are to determine the effectiveness of management as the ratio of the result to the costs and the ratio of the result to the intended goals. The article analyzes different approaches to the efficiency evaluation of the enterprise, in particular, the inclusion in the system of economic indicators not only financial results, but also resource efficiency, achievements of modern management, personnel evaluation, indicators of innovation and investment activity. The use of an integrated indicator is also proposed for a comprehensive assessment of the enterprise, which would provide an idea of all components of the enterprise. Based on the analysis of scientific sources, the essence and role of a balanced scorecard are determined, as well as its advantages and disadvantages in comparison with other accounting methods are highlighted. It is established that a balanced scorecard is a tool of management accounting, the main purpose of which is to ensure the function of collecting, systematizing and analyzing information, which is the basis for developing and making management decisions. The introduction of a balanced scorecard provides an opportunity to monitor changes in important factors for the company and respond flexibly to changes in the internal and external environment, as well as to solve the problem of increasing the profitability and capitalization of the enterprise through effective planning and use of resources.