|ON APPRAISAL OF BUSINESS PERFORMANCE EFFICIENCY|
|VICTOR IVANITSKY, SERGEY IVANITSKY, EVGENY ZUDOV, LYUDMILA DISTERGEFT|
The concept of economic efficiency was of significance in the Soviet economy and has not lost it in the market economy, on the contrary, it is gaining in importance. Traditional approaches to identifying economic efficiency of commercial business performance are based on accounting data. At present Russian standards allow for reassessment only of fixed assets. Reassessment of other indicators, in particular, intangible assets and supplies to be used in the accounting of their market value is not provided. Many enterprises do not carry out reassessment of fixed assets if it causes the increase of their value, for in this case wealth tax sum is going to rise. The authors have elaborated methods of determining enterprise performance economic efficiency on the basis of its market value. A model of evaluating the impact of an arbitrary factor (measures on technological innovations included) on the level of the enterprise efficiency has also been proposed.
|Key Words:||economic efficiency, technological innovation|