Statistical Testing of Key Effectiveness Indicators of the Companies (Case for Ukraine in 2012)

The system efficiency of the company functioning depends on the quality potential, level of functional organization and operativeness of management decisions. All these aspects need to be shown results indicators of enterprises. Under effectiveness is to be understood the degree of achieve of the strategic goals of the enterprises. The most well-known base of the company functioning evaluating is model of balanced scorecard (BSC) of R. Kaplan and D. Norton. This system includes four aspects: financial, customer, internal business processes, training and development of staff. The purpose of this paper is the statistical testing of possibility to separate key effectiveness indicators for these groups and determination of their composition. With the use of multivariate factor analysis was identified the most significant indicators of the effectiveness of engineering companies. The hypothesis of R. Kaplan and D. Norton about the allocation of the four groups of key effectiveness indicators has been confirmed.