METHODICAL ASPECTS OF ANALYSIS OF EFFICIENCY OF ACTIVITY OF EQUESTRIAN CLUBS ARE FROM BRINGING IN OF POPULATION TO MOTIVE ACTIVITY

Abstract

In the article systematization of scientific approaches and determination of universal approach are carried out in relation to methodology of analysis of efficiency of activity of equestrian clubs from bringing in of population to motive activity. In the process of systematization such approaches are distinguished in relation to the estimation of efficiency of activity of subjects of menage, that can be used in relation to all industries of economic activity and to the sphere of equestrian clubs in particular, namely: three types of estimation of efficiency of activity of enterprise (resource (efficiency of the use of resources), expense (efficiency of charges) and combined (resource-expense)); traditional scientific approach in relation to the estimation of efficiency of functioning of enterprises of different industries, that envisages drawing on the complex of indexes (coefficients); an estimation of efficiency of functioning of enterprises is through the prism of indexes of valueadded (to the method of EVA); estimation of efficiency of functioning of subjects of menage from application business-planning of development; an estimation of efficiency of activity of enterprise is with the use of analysis of sinergistical effect from the partnership created by subjects, by structural subdivisions of separate enterprise of effect of scale. On the basis of study of basic scientific approaches in relation to the investigated range of problems, universal approach is worked out the analysis of functioning of home equestrian clubs in relation to methodology of analysis of efficiency of activity of the indicated establishments. The indicated methodology includes five evaluation stages, created with application statistical, comparative methods, sinergistical method, coefficient method (indexes of profitability), to the method of market value, method of analysis of the systems and others like that. It is well-proven that the scientific novelty of authorial methodology consists in that the universal going is first certain near the analysis of efficiency of functioning of equestrian clubs, created taking into account inherent to the indicated establishments to the elements of charges of prime price of sale after the basic and additional sphere of activity, those evaluation indexes that will allow to get objective conclusions in relation to the actual state of enterprises are also select.