Importance The article considers efficiency of company's internal stakeholders, taking into account the impact of external environment on company operations. Objectives The purpose of the study is to develop a methodology to analyze the performance of internal stakeholders on the basis of consolidated reporting and information about company's external environment. Methods The methodological basis includes objective principles of the systems approach, main points of economic analysis, the logical and comprehensive approach to economic phenomena and processes assessment. Results The offered methodology consists of two stages. At the first stage, the company's external environment is examined to substantiate the indicator of changes (a consolidated sector index of production volume and product pricing). The comparison of the consolidated index and the index of changes in company financial performance enables to conclude on internal stakeholders' efficiency. At the second stage, the efficiency from the perspective of strategic and operational decisions is investigated. To assess strategic decisions, investment activity and its impact on long-term business performance (the growth rate and return on invested capital) are analyzed. To assess the operational efficiency, secondary cost factors (return on sales and invested capital turnover) are examined. The methodology has been tested on the data of one of the Russian strategic companies. Conclusions The methodology helps assess the impact of external environment on company's performance indicators and efficiency of strategic and operational decisions of stakeholders.
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