The thesis is a complex research of theoretical, methodical and practical aspects of the system of analysis and audit of trade enterprises competitiveness. The thesis deals with theoretical, organizational and methodological provisions of analysis and audit of trade enterprises competitiveness. Based on the consideration of the existing approaches, a classification criterion of the factors of trade enterprises competitiveness «by the nature of the digree of impact» is proposed. The existing classification is generalized and transformed into a hierarchical one. The essence of the concepts of «competition», «competitiveness of the enterprise» and «competitive advantages» is investigated, that makes it possible to identify the features of competition in the field of trade and to investigate the information management system of the competitiveness of trade enterprises. The composition and structure of the sources of external and internal economic information, which form the information management environment of the competitiveness of the trade enterprise, is proposed. A number of problems have been identified regarding the organization and methods of analysis of the trade enterprises competitiveness, the solution of which will promote the formation of information for implementation of measures by economic entities in order to increase their competitiveness, competitive status and position in the market of goods. In this regard, the main aspects of the analysis methodology of competitiveness were considered and, accordingly, the concept of the method of competitiveness analysis as a scientifically substantiated system of theoretical and cognitive categories, basic conceptual positions, principles, means and special methods of economic analysis allowing to investigate the formation and development of economic processes in terms of their impact on the competitiveness of the enterprise, is specified. The basic features of the formation of a system of indicators of the enterprise competitiveness analysis according to the content of the chosen classification feature are determined. On this basis a system of economic indicators, distributed according to information sources and structural and functional divisions of the enterprise responsible for providing information, is developed. The algorithms recommended for the use of indicators are accompanied by references to the sources the data from which is used to calculate each indicator. To assess the selected indicators, criteria, refined in accordance with the economic situation, which is inherent in the modern market environment, are developed. The proposed method allows obtaining a final assessment of competitiveness, as well as on its basis, it is possible to determine the directions of increasing the competitiveness of enterprises. The thesis presents examples of the ranking score of impact on the level of the competitiveness indicators integrated into individual competitive elements, as well as the matrices recommended for the calculation of the complex index of competitiveness of enterprises. As a result, the rating positions of popular Ukrainian retail chains are calculated. A number of problems and disadvantages are identified in the organization and methodology of auditing the competitiveness of trade enterprises. Their solution will improve the quality of the services provided and maximize the users' reporting needs. The place of analytical procedures in the general set of methodical technics of competitiveness audit, as the most expedient for this type of audits, is determined. They provide a comprehensive assessment of the competitiveness of the trade enterprise, the elimination of subjectivity and the unjustified independence of the auditor, as well as provide a profound scientific basis for the auditor's report. The role of the competitiveness audit in the process of making managerial decisions regarding the activity of the trade enterprise is determined. The significance of the conducted audit of competitiveness in the system of strategic management is researched.
