The article presents a new form of management of trade organizations in the form of a group of interrelated trading companies (Group of companies). The evaluation of the efficiency of the financial and economic activities of the Group of companies at each level of its organizational structure is given, which shows that there is no methodological tool for assessing the effectiveness of financial and economic activities of the Group of companies, which does not allow objectively reliably assess the effectiveness of each level of the organizational structure, does not fully reflect interests of beneficial owners, in order to enhance their management decisions, including rational distribution of money-capital, which is expected the greatest return on investment. The methodical approach providing an estimation of efficiency of financial and economic activity of the Group of companies, taking into account features of each its level of management is offered. A hierarchical scheme is recommended, which can be implemented using group accounting of arguments.