Topicality. Industry, as one of the components of the national economy of any country, plays one of the leading roles in it due to the fact that it is industry that creates a large part of the GDP. In addition, the leading role of industry lies in the fact that the degree of satisfaction of society's needs for high-quality products, ensuring the technical re-equipment of production and its intensification depends on its success. Formed difficult financial and economic conditions in the country's economy have not yet made it possible to achieve significant changes in the direction of stabilizing industrial production, improving the sectoral structure and its social orientation. For the production of various forms of ownership, functioning in market conditions, it is essential, on the one hand, to develop principles and norms of strategic management, and on the other, to their practical use in order to increase the efficiency of industrial production. It is the isolation of these problems that made it possible to determine the direction of research on the methodology for the formation of indicators of the effectiveness of management decisions at industrial enterprises. Aim and tasks. The aim of the work is to develop and substantiate a methodology for indicators of the effectiveness of management decisions at industrial enterprises. Achievement of the set research goal led to the formation and resolution of the following tasks: to study the system of main indicators of the enterprise's performance; to form a methodological basis for management decisions. Research results. The work developed and substantiated a system of main indicators of the enterprise's performance, which provides for the calculation of the following profitability indicators: production, sales, assets, equity, production assets, personnel, invested capital, etc. It has been established that efficiency is the sum of two factors: the difference between results and costs, which indicates a positive balance (i.e., the benefits that are brought by human efforts), and the ability of this difference to meet the real vital needs of society (people). It is shown that the sources of strategic ideas in centralized decision-making are a high level of management (top management) due to the fact that it is there that information is concentrated, as well as central services and heads of production departments. Conclusion. The obtained results of the study make it possible to systematize the information obtained by calculating the indicators of the efficiency of enterprises and to formalize the process of making managerial decisions; to improve the scientific support of the process of implementation of strategic changes at the enterprise by using the four-stage model of "gradual (evolutionary) growth of changes".