The article reflects the main methods for assessing the effectiveness of the functioning of a subsidiary in the process of entering the integrated variable structure. At the current stage of the development of integrable structures, the problem of determining the efficiency of the functioning of subsidiaries has been given the attention of many researchers. But, unfortunately, the identification of real results of effectiveness remains insufficiently unhighlighted in the scientific literature. Investigating the development and functioning of integrable structures, it is necessary to determine the role, as well as the conditions for reducing costs. The article presents a methodology for determining the efficiency of enterprise integration in terms of enterprise income before entering the integrated structure, which reflects its main profile activities. The methodology for calculating the income of an enterprise after entering the integrated structure is also reflected. The following relationships can be observed inside the integrated structures: material and non-material. The data of which have an impact on the decline in indicators based on, we can talk about competitive advantages and product differentiation. The article presents possible sources of material relationships in relation to enterprises of a real integrable structure. There is also a scheme for creating relationships between an enterprise that is part of an integrated structure and a corporate center to achieve competitive advantages. The Russian practice of integrable structures describes various forms of integration, but according to the authors, the effect can be achieved only if the benefits (gains) from joining the integrated structure exceed the costs of ensuring the interconnected operation of enterprises and control exercised by the corporate center. The overwhelming majority of corporate centers give preference to comprehensive control over the activities of enterprises, which is not conducive to achieving synergy, reducing costs and gaining competitive advantage. Based on this, it is possible to identify the real competitive advantages of subsidiaries only with the help of the prioritization method based on expert assessment in the matrix form of recording.

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