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.

The article focuses on the importance of methodological approaches to determining the effectiveness of organizations; considers such approaches to the calculation of performance indicators as the “costly” approach, the “net return” approach and the approach “characterizing the effectiveness of capital allocation”. It identifies the factors which influence the availability of reliable information for assessing the organization effectiveness by external users of accounting (financial) statements and complicate this assessment for internal users. The authors carry out a comparative analysis of the calculation of performance indicators dynamics, made by the traditional method and the refined method, in terms of adjusting the differentiation of complex articles of accounting (financial) reporting and excluding tax accounting items. It is concluded that to increase the reliability of the information base for evaluating the effectiveness of organizations, it is important to take into account the estimated characteristics of the reported indicators at fair value or amortized cost. The article substantiates the expediency of making adjustments to accounting (financial) items not related to cash flows.

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