Abstract
Machine-building enterprises have been proven to play the main role in ensuring the sustainable development of Ukraine’s machine-building industry, as the latter is the main component of Ukraine’s economic complex. The state and prospects of the further development of machine-building enterprises is an important research area dealing with the current transformation processes in Ukraine, as implementing innovations at machine-building enterprises is problematic due to the difficult financial and economic situation in the country. It is concluded that the scientific and methodological approach to assessing the sustainable development of machine-building enterprises covers the full range of the constantly changing financial and economic information, and takes into account all the possibilities for enterprise development, as the current situation, being characterized by rapid economic changes at machine-building enterprises, requires new methodological approaches to its studying. The suggested scientific and methodological approach should become that very tool in the strategic management system of an enterprise, which would take into account the existing objectives and, relying on the analysis of financial and economic situation and statistics data on the sustainable development of the enterprise, would allow timely adjustment of the entire management activity, as the main purpose of the approach is to identify, at the earliest possible time, the difference between the actual results of the sustainable development of enterprises and the forecasted ones; to identify the reasons that caused this difference; to suggest actions to properly adjust particular areas of financial and economic activity in order to normalize them and enhance the general enterprise development.
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