Theoretical And Methodological Approaches To Assessing Efficiency In Seasonal Production Enterprises

Abstract

The article examines the theoretical and methodological approaches to assessing the efficiency of enterprises producing seasonal products. It clarifies the economic essence of the efficiency concept and provides a comparative analysis of traditional ratio-based, frontier (DEA and SFA), and integrated strategic approaches to efficiency assessment. The methodological limitations of assessments based on annual average indicators under seasonal production conditions are substantiated, and a two-level approach to evaluating efficiency across the stages of the production cycle is proposed.