In the article, the existing variety of terms of "efficiency" and "performance" is structured and the features of each concept and the differences between them are defined. The article proves that it is necessary to divide the categories "performance" and "efficiency" for trade enterprises. Each of them has an independent value, equally important for the evaluation of their activities, and can not replace another concept. The authors prove that in a market economy, when the results of the work of some market actors depend on the clarity and coherence of the work of other actors, the problem of efficiency becomes decisive. The article argues that the key to the success of any enterprise, including commercial ones, lies in the continuous improvement of the efficiency and performance of their activities, systematic analysis, development and implementation of measures aimed at increasing its efficiency and performance. The approaches to assessing the efficiency and performance of the enterprise, which most fully cover the key criteria for assessing the efficiency and performance of different enterprises, are analyzed. Despite the obvious differences below the described approaches, they do not exclude each other, but only characterize the operation of the enterprise from different sides. These approaches are based on certain indicators by means of which the analysis, comparison and evaluation of the enterprise is carried out. The authors prove that this system of indicators is not ideal and does not take into account all characteristics of trade enterprises, which influence the efficiency and performance of their activities. Therefore, they suggest expanding this list, adding such indicators as an indicator of the overall assessment of the economic profitability of a trade company, the indicator of the effectiveness of the use of retail space and indirect indicators of profitability.
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