Importance The article presents a study of specific features of contemporary business environment and their impact on the development of analytical tools for business performance management. Objectives The purpose of this article is to clarify methodological principles of the analysis of business environment that are necessary to develop the scientific bases of benchmarking the company's performance aimed at achieving the competitive leadership. Methods We describe the possibilities of applying the elimination technique to analyze the environment of business operation and visualize its results, and propose using the method of achievable targets (MDTs) to realize these opportunities. The work presents an alternative understanding of the relationship of the main components of SWOT analysis, and employs the structuring of companies by their compliance with the criteria of the EFQM excellence model. Results The business environment is identified as a source of current and strategic reserves of economic indicators growth and as a factor determining a set of potential states of business entities. The entropy of these states of business entities is presented in the form of a funnel, which shows a variety of alternatives of functioning and their development. We identify a vector for systematization of accumulated knowledge in the field of analysis of the environment of functioning, and its further development. Conclusions The study opens prospects for a more reasonable estimation of target values of economic activity, a better definition of current and strategic reserves of possible economic potential and achievement of leadership position of the organization in its operation environment.
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