The article analyses the methods for efficiency evaluation of sales activities management of the engineering enterprises of the Zaporizhzhya region. The peculiarity of the use of cost approach is disclosed. It is analysed the relationship between estimation of the management efficiency of enterprise sales activity with the use of cost approach and profit of the enterprise. The expert survey is carried out on the basis of analysis of methods for assessing the efficiency of management of sales activities of engineering enterprises in Zaporizhzhya Oblast. It has been established that nowadays most of the generally accepted methods for determining the efficiency of sales activities do not meet the requirements of specialists as for the effectiveness of sales activities of machine-building enterprises in the Zaporizhzhya region.
DISCUSSION ASPECTS OF ESSENCE AND CRITERIA OF BUDGET MANAGEMENT EFFICIENCY EVALUATION
