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The economy`s digitalization and the Internet availability are expanding opportunities for creating and developing business through global computer networks. The important step towards the e-business efficiency improving is the development of a scientific approach that would allow to substantiate management decisions of destabilizing factors which affect performance elimination. This task will be facilitated by developing a system of indices that take into account the specifics of the functioning of e-commerce enterprises, as well as approach to the generalized performance indicator obtaining. The aim of the research paper is to critically review existing methodological approaches and develop methodological tools for a comprehensive assessment of e-business efficiency in trade. The research paper examines the trends in the development of domestic e-business, its features and advantages in the context of digitalization of the economy. It is concluded that the rapid development of e-business in Ukraine is associated with its certain advantages over traditional business. The existing methodological approaches enterprises which are engaged in online sales efficiency assessing are analyzed. System of indices for assessing the economic and marketing components of e-business efficiency has been proposed. The indices of e-business economic efficiency include only those indices of labour, material and financial resources efficient use, as well as fixed assets, the calculation of which is based on the comparison of the revenue amount or sales profit with the amount of spent (attracted) resources. The analytical tools for assessing the effectiveness of e-business are defined. The scientific and practical value of the study is improving the analytical tools for e-business efficiency assessing.
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