ASSESSMENT OF THE EFFICIENCY OF ENTERPRISE RESOURCE MANAGEMENT AS A PROFITABILITY TOOL

Abstract

The article is devoted to the study of the evaluation of the efficiency of enterprise resource management as a means of ensuring profitability. This article examines in detail the concept of "resources" and their importance for the functioning of enterprises. The relevance of issues related to the efficiency of enterprise resource management and the assessment of this efficiency in modern conditions is substantiated. The resource potential of the enterprise is the basis of its social and economic development, and the assessment of the quantity and quality of resource provision is a key aspect of the assessment of the enterprise's financial, production, labor and information capabilities. The assessment of the effectiveness of resource management is characterized by complexity and can be obtained through the systematization of the results of a comprehensive economic analysis. Such an assessment includes generalizing conclusions about the use of resources at the enterprise. The most common approach to assessing the effectiveness of resource management at the moment is the resource potential diagnosis method, which uses a complex, systematic and step-by-step approach. During diagnostics, all resources of the enterprise are examined, and their results are integrated into a single indicator using expert and rating methods. This approach makes it possible to assess the level of resource provision, identify disproportions between resources, determine the direction of resource development and establish acceptable loads on the enterprise. The importance of evaluating the efficiency of enterprise resource management is highlighted and the method of diagnosing resource potential is given as a popular approach for evaluation. The resource provision of the enterprise is considered from two sides: as an economic category arising from the interaction of all resources, and as the basis of the enterprise, which includes a system of indicators that describe the available resources and their reserves. The resource management scheme at the enterprise is presented. A list of types of assessment of the efficiency of enterprise resource management is offered. The formula and calculation of the integral indicator of the efficiency of resource management of the enterprise are presented in order to obtain a holistic view of the efficiency of resource management and to assess the degree of influence of resource management on the final result of the enterprise.