摘要：The development of trade sector of the Ukrainian economy triggers the need to study the processes of formation and evaluation of the retail business efficiency taking into account the current conditions of economic development. The objective of research is a methodology for assessing the performance of retail. The proposed methodology is based on the target, resource, dynamic approaches to the efficiency assessment and contains determined efficiency indicators in accordance with evaluation criteria. The indicators of the efficiency assessment take into account the specifics of the retail according to the subjects of assessment: retailer, consumer, competitor, supplier. Proposed methodology for assessing the efficiency allows us to calculate indicators in accordance with the selected approaches to the assessment and identify the problems to be addressed by the retailer’s management. Considering the requirements and interests of stakeholders to assess the efficiency of retail businesses helps to achieve the most recent competitive advantages.
