Methodological approach to essence determination and assessment efficiency

Popov Alexander Alexandrovich, Tikhonov Martin Robertovich, Shikula Olga Sergeevna

The proposed article considers various approaches to the interpretation of the concept of «efficiency» as a scientific category. At the same time, the problem is revealed, indicating a very ambiguous perception of this term by the scientific community. In the semantic aspect, efficiency is currently interpreted too broadly and has many definitions that often contradict each other. The lack of a clear understanding of the essence of the term under consideration does not allow us to develop an acceptable, from the point of view of its objectivity, scientific and methodological apparatus for evaluating the effectiveness of various types of activities of business organizations, other objects and processes under study. This article presents one of the many approaches to determining the essence and methodology of performance assessment. In particular, the concept of «efficiency» is proposed to be considered both in a broad and in a narrow sense, which will allow us to objectively perceive the semantic content of this term. In addition, the author has developed distinctive features of understanding the essence of efficiency, which allow forming a certain methodological approach to its quantitative assessment. The article also presents criteria and simplified examples that allow us to understand the essence of the effectiveness assessment as such. The article can serve as a starting point for resuming the discussion on the further resolution of the problem under consideration.

Keywords:the concept of efficiency, signs of efficiency, methodology for evaluating efficiency.