The main theoretical aspects of enterprise performance management are analyzed in the article. The scientific revisions of scientists which are devoted to the questions of effectiveness of enterprise have been analyzed and it has been revealed that there is certain ambiguousness of the approaches of scientists to the term «effectiveness» of activity and functioning of enterprises of market economy. The main approaches to this category are highlighted. The effectiveness is related to the result of a certain process and is determined as a success rate of desirable result achievement for the consumers of economic processes. The meaning of the concept of «effectiveness» of enterprises was clarified. Thus, the «effectiveness» of the enterprise - is the degree of achievement of goals in accordance with the requirements of stakeholders, taking into account external and internal conditions of operation. The essence of the notions of effectiveness of the enterprise's activity is the basis for the formation of a system of quantitative indicators for measuring this category. Internal and external factors that play different roles in its formation were considered. The concept of enterprise performance management as a basis for strategy implementation was substantiated and the types of strategy objectives were indicated. The content of enterprise performance management, which is based on the main functions of management: planning, organization, motivation and control has been clarified. The main approaches to enterprise performance management - functional, process, target and system were highlighted. The indicators that can be used to assess the effectiveness of the transport company was considered. The increasing the economic efficiency of any business entity plays a prominent role in its activities; therefore, there is a need for constant control and the search for ways of its growth.
THEORETICAL FUNDAMENTALS OF MANAGING THE ACTIVITY OF MOTOR TRANSPORT ENTERPRISES