LAUSR

The problem of economic stimulation of top managers remains relevant and unresolved. Economic incentives of top managers should be based on the performance of the enterprise, and this relationship is recognized by economists, scientists, and practitioners. The main problem here is the development of a scale of economic incentives. In most cases, economic incentives are associated with only one indicator of performance - the company's profit, which is a criterion for incentives. But objectively, the criteria may be other indicators that reflect the efficiency of financial resources, fixed assets, labor resources, and the effectiveness of investment and innovation. A new analytical method has been developed that strengthens the objectivity of stimulating the work of top managers. The proposed logic of the stages of calculating the incentives of top managers allows not only to describe the performance of the enterprise using an appropriate system of indicators but also to establish the relationship between them and the economic incentives of top managers to ensure effective performance in general. The advantage of the proposed analytical method of stimulating top managers is to take into account the business needs of enterprises, the peculiarities of their activities.