METHODOLOGICAL ASPECTS OF ASSESSMENT SALES ACTIVITIES OF THE ENTERPRISE

The article studies the methodological approaches to analyzing the efficiency of sales activities of enterprises. It has been found that, despite the large number of methodological approaches to evaluating sales processes, most of them do not cover all aspects of a comprehensive assessment. An improved methodological approach is proposed, which not only takes into account the current state of sales activities as a separate business process, but also provides for its comprehensive assessment as part of the overall economic mechanism and as a special type of enterprise activity, allowing to identify potential reserves for its further improvement and increase of enterprise efficiency. The described methodological approach includes five groups of evaluation indicators in various areas: analysis of resource provision; assessment of financial condition and solvency; analysis of resource efficiency; determination of business profitability; and evaluation of sales activities.