METHODS OF EVALUATING THE BUSINESS ACTIVITIES OF ECONOMIC ENTITIES

Abstract

The contemporary business environment in Ukraine is characterized by an exceptionally high level of uncertainty caused by wartime challenges, the restructuring of global supply chains, and the accelerated digital transformation of economic activity. Under such conditions, the assessment of business performance becomes critically important as a basis for timely and well-grounded managerial decision-making. However, the application of universal evaluation methods without considering market-specific characteristics does not ensure sufficient analytical accuracy, as the logic of value creation, customer behavior, and demand formation mechanisms differ significantly between B2B and B2C markets.

The purpose of the article is to substantiate a methodological approach to assessing business performance with a clear differentiation of methods and models depending on the market orientation of economic entities toward B2B or B2C segments. The study systematizes and compares evaluation tools from the perspective of their managerial relevance, advantages, and limitations across different market contexts.

The methodological framework of the research is based on systemic and comparative analysis, generalization, and the application of analytical and economic-mathematical methods. An original classification of evaluation tools is proposed, encompassing 41 methods and models grouped into intellectual-cognitive and analytical-objective approaches. It is demonstrated that although most of the analyzed methods have a universal nature, their managerial value varies substantially depending on the type of market.

The results indicate that in the B2B sector, priority should be given to tools for assessing partner reliability, risk exposure, and stakeholder interaction, whereas in the B2C market, methods focused on digital maturity, consumer behavior, and the efficiency of mass sales are of critical importance. The proposed differentiated approach to business performance assessment enhances the robustness of diagnostics, reduces the risk of methodological errors, and provides a more reliable basis for managerial decision-making in a turbulent environment.