Received 29.12.2020, Revised 30.03.2020, Accepted 17.05.2020
The analysis of the entrepreneurial activity of the enterprise comprehensively evaluates its compliance with the set goals and objectives set at a certain stage, and aims to identify quantitative and qualitative changes in economic indicators in the dynamics that characterize the efficiency of the enterprise. There is uncertainty in the economic literature about understanding comparative analysis as a method or type of economic analysis. The article outlines the nature, types, main tasks and conditions for using benchmarking. The basic approaches to the economic essence and types of comparative analysis of business activity are considered. It is determined that comparative analysis is considered not only as a method of comparison, but also as a set of interdependent methods of enterprise research, as well as the conditions under which comparative analysis of entrepreneurial activity of enterprises is explored. It is substantiated that the comparative analysis of the enterprise activity of the enterprise should be considered as such, which provides a general assessment of the results of activity on the criteria of recognition of their competitiveness, which involves the influence of positive and negative factors, identification of strengths and weaknesses of functioning, identification of competitive advantages and place of the enterprise in the competitive environment as a whole. The purpose of benchmarking is to determine the place of the enterprise in a competitive environment. The main task is to determine the economic potential of the enterprise and its main competitors. The object determines the entrepreneurial activity of the enterprise, and the main result is a system of indicators of complex comparative analysis, which determines the positioning of the enterprise in a competitive environment The stages of comparative analysis, its information support and a system of indicators, which evaluate the effectiveness of entrepreneurial activity of the enterprise for management purposes, are offered
analysis; comparative analysis; entrepreneurial activity; management