EVALUATION OF THE EFFICIENCY OF STATE ECONOMIC ENTITIES AS A FACTOR ENSURING THE LEGALITY OF THEIR ACTIVITIES

Purpose of the study. The article discusses technologies for assessing the effectiveness of state economic entities from the point of view of the possibility and feasibility of their application as legal procedures in assessing the legality of the activities of these organizations. For this purpose, in the process of critical analysis of the normative regulations governing the structure, procedure for calculating and using key performance indicators in the subject area, the key features of the techniques recommended by these documents have been investigated. This made it possible to highlight both the positive and negative aspects of the studied technologies from the point of view of the possibility of their use in judicial and legal practice to maintain the level of legality of state economic entities. Findings. As a result of the study, the author comes to the conclusion that it is highly advisable to apply financial criteria in the process of legal analysis of the degree of compliance of the activities of state-owned companies with legal regulations. At the same time, the absence of strict standards for a whole group of indicators significantly reduces the value of practical application of financial ratios in judicial practice. These circumstances determine the relevance of the development of an aggregated indicator of the quality of the activities of state economic entities, which is a multidimensional integral coefficient of consumer satisfaction, which should be both individuals and legal entities interacting on various occasions with the analyzed organizations.

state business entities, key performance indicators, profitability ratios, rating score, integral factors, corruption risks, depreciation