FORMATION OF THE LIST OF THE KEY PERFORMANCE INDICATORS IN ACCORDANCE WITH THE STRATEGIC GOALS OF THE ENTERPRISE
The key performance indicators (KPI) are a useful tool for assessment and planning the activity of an enterprise. They form the basis of the strategic enterprise management system. Some complexity is to develop the necessary and sufficient list of the key indicators, which should reflect the characteristics of the enterprise activity and correlate with the goals of its development. The Russian practice of application of the KPI apparatus does not contain a universal methodology for determining the list of the necessary indicators. All the methods depend on the company specificity and its needs. The analysis of the current regulatory basis showed a weak developmental work with this question and the absence of specific guidelines for the development and calculation of the key indicators. The list of the key performance indicators is prescribed only for the companies with state participation in strict compliance with the conditions of formation of the authorized capital. The proposed method of formation of KPI list is based on the emphasis of two approaches to the development and calculation of the key performance indicators. The first approach is based on the organizational structure of the enterprise, there are KPI related to the evaluation and motivation of staff to achieve the goals of the company. The second approach is based on the functional purpose of the KPI and is used to describe the financial activities of the enterprise as a whole. The possibility of using a combined approach when developing a list of KPI depending on the overall strategy of the enterprise is not excluded. The goal of forming KPI is the ability of monitoring, evaluation and further planning of the activities on the basis of the objective data about the situation at the enterprise.