The article proposes a new methodological approach to assessing the efficiency of a transport holding activity. The features and sequence of economic assessment of the company’s efficiency are considered. The analysis outcomes allow working out a strategy and tactics for the development of both the enterprise and the group, make reasonable management decisions, monitor their implementation, and identify reserves for improving the financial condition of the group. The conducted research shows that the used system of indicators does not allow assessing the economic efficiency of the transport holding activity as a whole, since the integrated approach is preferable. A comprehensive system of private indicators, including indicators of production efficiency, financial and economic efficiency, and financial stability for a full-fledged assessment of the transport holding efficiency is formed due to the specifics of the transport holding functioning and the accounting peculiarities. Since private indicators are of a various nature and can change in different directions, it is proposed to apply an integral indicator calculated by the distance method, which is a feature of the given research in order to form an objective evaluative characteristic. The proposed methodology for assessing the activity efficiency based on the distance method application allows a comprehensive assessment of the company existing efficiency; evaluate dynamic changes in efficiency owing to an integral indicator; identify the most problematic blocks in performance management and work out measures to improve efficiency with respect to precise detailing of problem areas.
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31 March 2022
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Lepekhina, Y. A., & Grass, E. Y. (2022). Formation Of Indicators For Assessing The Functioning Efficiency Of A Transport Holding. In & I. Savchenko (Ed.), Freedom and Responsibility in Pivotal Times, vol 125. European Proceedings of Social and Behavioural Sciences (pp. 721-732). European Publisher. https://doi.org/10.15405/epsbs.2022.03.86