Conceptual indicators for the evaluation of enterprise efficiency

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Viktor Namiasenko ORCID logo

https://doi.org/10.22495/bprv4i1p7

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Abstract

The article is devoted to the problems of the Russian-Ukrainian war and the management of enterprise development under significant crises, as a guarantee of post-crisis recovery and reconstruction. The article proposes indicators to assess management quality, which directly impacts efficiency (Dalyk et al., 2023). They allow a quick, high-quality initial assessment of the enterprise’s efficiency and the possibility of a rapid choice of a recovery strategy as a supplement to in-depth analysis using classical methods. The study uses analysis, induction, deduction, and expert methods to develop a conceptual set of indicators. Proposed indicators are a clear list of interconnected indicators that enable an initial integrated assessment of the enterprise, its economic security, and its potential under conditions of military risk. Their peculiarity lies in their simplicity and their adaptability to other types of crises. Our proposals are based on the advantages of indicators related to the objectivity of marginal profit (Orlov & Riasnykh, 2003) and expert data processing. The results obtained may be valuable for stakeholders, researchers, investors, and government officials as tools for post-war crisis management.

Keywords: Post-War Development, Marginal Profit, Economic Security, Economic Potential, Evaluation of Enterprise Efficiency, Effectiveness of Activity, Management

Authors’ individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

Declaration of conflicting interests: The Author declares that there is no conflict of interest.

JEL Classification: H56, L25, M21, O21

Received: 01.11.2025
Revised: 08.02.2026; 13.02.2026
Accepted: 24.02.2026
Published online: 27.02.2026

How to cite this paper: Namiasenko, V. (2026). Conceptual indicators for the evaluation of enterprise efficiency. Business Performance Review, 4(1), 81–91. https://doi.org/10.22495/bprv4i1p7