conceptual and methodological developments of Western Ukrainian scientists

Theoretical-conceptual Background, Methodical Approaches and Criteria for Establishing Business Results in Accounting and Financial and Economic Thought of Galicia (Second Half of the Xix - First Half of the Xx Century).

The objective establishment of the level of efficiency (effectiveness) of the functioning of economic entities with the complexity of the architectonics of the economy becomes more problematic, and the system of criteria of efficiency becomes more complex and more debatable. In today’s financial and accounting theories and, as a consequence, the practice of financial management, there are a number of debating questions about the system of performance indicators, methods of formalization.