employee from 01.01.2024 until now
employee from 01.01.2023 until now
student from 01.01.2025 until now
The article examines methods for assessing the efficiency of small businesses in modern economic conditions. Financial indicators such as profitability, liquidi-ty, financial stability, and business activity are analyzed, along with non-financial indicators reflecting management quality and enterprise competitive-ness. It is shown that for a more comprehensive assessment of results and de-velopment prospects, indicators should be considered together. The study con-cludes that a comprehensive evaluation makes it possible to more accurately determine the current state of an enterprise and the factors influencing its sus-tainable development
small business, efficiency assessment, comprehensive evaluation, financial sta-bility, competitiveness, sustainable development, system approach
1. Savitskaya, G. V. Comprehensive Analysis of Economic Activity of an Enterprise: textbook / G. V. Savitskaya. — 7th ed., revised and expanded. — Moscow: INFRA-M, 2025.
2. Kovalev, V. V. Financial Analysis: Methods and Procedures / V. V. Kovalev. — Moscow: Finance and Statistics, 2002. EDN: https://elibrary.ru/UIELXD
3. Sheremet, A. D. Analysis and Diagnostics of Financial and Economic Activity of an Enterprise: textbook / A. D. Sheremet. — 2nd ed., revised and expanded. — Moscow: INFRA-M, 2019.
4. Blank, I. A. Financial Management: A Study Course / I. A. Blank. — 2nd ed., revised and enlarged. — Kyiv: Elga; Nika-Center, 2004.
5. Kaplan, R. S. Balanced Scorecard. From Strategy to Action / R. S. Kaplan, D. P. Norton; translated from English. — Moscow: Olimp-Business, 2003. EDN: https://elibrary.ru/QQCOLZ
6. Porter, M. Competitive Strategy: A Methodology for Analyzing Industries and Competitors / M. Porter; translated from English. — 4th ed. — Moscow: Alpina Publisher, 2011.
7. Endovitsky, D. A. System of indicators for analyzing the business activity of an economic entity / D. A. Endovitsky, V. A. Lubkov, Yu. E. Sasin // Economic analysis: theory and practice. — 2006.
8. Lyubushin, N. P. Economic analysis: textbook / N. P. Lyubushin. — Moscow: UNITY-DANA, 2017.
