Abstract
The article develops a methodology for the integral assessment of the economic potential of service enterprises. A comparative analysis of existing approaches identifies three limitations: the principal asset not appearing in accounting records, the failure to distinguish potential from its degree of utilisation, and the allowance of mutual compensation between indicators. A system of 20 indicators in four blocks is proposed: five indicators in the material and technical block, six in the labour block, five in the financial block, and four in the intangible block. Indicators are normalised by the min-max method over the interval [0.1; 1.0], weights are determined objectively by the entropy method, and the integral index is calculated as the geometric mean of block indices. An eight-stage algorithm and a five-level scale are substantiated, and a two-dimensional matrix separating the level of potential from the efficiency of its utilisation is proposed.
References
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