Direction of Assessment of Efficiency of Functioning of Integrated Business Structures of Engineering Enterprises

The article systemises theoretical and methodological approaches to directions of assessment of efficiency of functioning of the integrated business structure of engineering enterprises. It considers the essence of efficiency as a main criterion of assessment of activity of integrated formations. In the result of the study the article reveals theoretical grounds of assessment of efficiency of the integrated business structure. It also justifies factors that influence assessment of efficiency. It generalises properties that are inherent in an integrated business structure and that influence effectiveness of activity of the whole business group. It marks out main directions of assessment of efficiency that allow taking into consideration impact of external and internal environment on the business structure activity. It describes general criteria of assessment of efficiency of functioning of integrated formation, caused by specific features of types of impact in horizontal, vertical and diversified integrated business structures of engineering enterprises. The article conducted systemisation and generalisation of economic ratios, which allowed identification of the main scorecard that characterises effectiveness of activity of an integrated business structure.