Object: processes of ensuring the efficiency of the sugar industry enterprises functioning. Purpose: theoretical and methodological substantiation of the directions of effective development of sugar industry enterprises and development of practical recommendations for improving their economic efficiency. Methods of research: methods of analysis and generalization of theories and concepts, method of scientific abstraction and historicism, statistical, financial-economic and factor analysis, methods of system and complex analysis, structuring and grouping, comparative analysis, economic-mathematical modeling, taxonomic analysis, visual modeling. It was improved: a system of Norton-Kaplan balanced indexes for the introduction of a comprehensive assessment of the economic efficiency of the sugar industry enterprises functioning, which includes components of the use of material resources involved in the production process, financial and budgetary resources, productivity and social security of the staff, efficiency of management processes and resource saving, which provides calculation of internal management and accounting, summarizing efficiency indicators; the system of internal management at the sugar industry enterprises, based on the budgeting method, which provides for consideration in a set of budgets the unity of the production cycle of basic and by-products, features of raw materials and is formed on the basis of definition of revenue and expenditure centers for each budget with the use of information monitoring system in certain areas and relevant indicators of economic efficiency; a scientific and methodological approach to the formation of the system of relations of the sugar plant with suppliers of raw materials on the principles of logistics, which takes into account the features of placement of zones of raw materials cultivation and its use in sugar beet production processes, which allows to minimize the loss of quality parameters of raw materials in movement of goods; the system of assessing the economic efficiency of sugar industry enterprises functioning, which uses a mixed multiple additive-multiplicative model that allows to calculate and display integral and other indexes of components of economic and social development of enterprises; scientific and methodological approach to the calculation of the integral index of economic efficiency of the sugar plant's production activity, which involves the formation of the components of the integral index, taking into account the results of the business entity at micro-, meso- and macro levels of production and social activities; the directions of diversification of production activities of sugar plants, in particular production on the basis of more complete and rational use of by-products of processing, introduction of low-waste or non-waste technological processes, which will allow to minimize risks of monoproduct manufacturing, to balance sugar supply in periods of high sugar beet harvests. Scope: sugar industry enterprises.
