Abstract: Based on the critical generalization of scientific approaches to the study of economic growth at the macro level, the logic of the study of economic growth at the enterprise level is developed. The scientific positions of the authors on determining the content of economic growth of the enterprise are streamlined, the main contradictions on different meaningful interpretations are identified and the common positions of scientists are specified. Based on the selection of two scientific approaches to the study of economic growth of the enterprise (as an expansion of the enterprise and as a form of development) identified the main characteristics of economic growth, which distinguish this category among others. Based on the definition of the key differences between the categories “development” and “economic growth”, the author’s position on the relationship and interconnection of these concepts is argued. In the context of the study of development concepts (a concept focused on quantitative parameters of economic development; the concept of technical and economic development; human development, sustainable development; reasonable sustainable and inclusive development) identified differences in the quality of economic growth and enterprise development. In the context of distinguishing between the concepts of “growth of economic results” and “economic growth” of the enterprise, the category of “quality” of economic growth acquires a key feature of its definition in terms of how to obtain positive dynamics of economic consequences (retrospective aspect of the study) and and means of ensuring the further development of the enterprise (promising direction). The author’s position on the content of economic growth is substantiated, according to which it is a positive dynamics of quantitative changes in economic results provided during the development of the enterprise. It is proved that the interpretation of the essence of economic growth of the enterprise in the categories of economic results substantially expands the criterion base of its definition, not limited to quantitative changes in production and sales and factors of production. Such criteria should be determined depending on the current target model of enterprise development. The target aspects of economic growth are identified and it is proved that they should be internally embedded in the target model of enterprise development, while remaining an independent research value. In such a meaningful subordination, the goals of economic growth are a formalized characteristic of ways to ensure the achievement of the goals of enterprise development.