Аналітичне забезпечення управління безперервністю діяльності підприємств в умовах невизначеності

Abstract

The war in Ukraine has become a dominant negative factor affecting the continuity of activity of almost every business entity, which actualizes the issue of improving management information support. The article aims to reveal the theoretical and methodical foundations of analytical support for business continuity management under uncertainty. It was substantiated that the primary condition for the ability of enterprises to continue their existence shortly is the financial ability to reproduce their value sustainably. It was determined that the main characteristics of the financial capacity of enterprises' business continuity are the financial condition, financial stability, and the potential of value reproduction. These characteristics are interrelated. The starting provisions for developing analytical support for business continuity management have been formed. A methodical approach to the comprehensive analysis of the financial capacity of continuity of activity was proposed, which is represented by three blocks: 1) preliminary analysis of internal and external factors; 2) comprehensive analysis of the potential of the enterprise's financial capacity; 3) modification of the results of a comprehensive analysis of the potential of financial capacity for making management decisions and developing financial forecasts of the enterprise's development. The results of an analytical assessment of the degree of influence of factors on the continuity of activity based on an expert survey serve as an information base for making management decisions to select priorities regarding the reproduction of value by business segments for the future. A comprehensive approach to the real assessment of the value of the enterprise is based on a combination of private estimates of the value of the enterprise by cost, income and market methods by calculating an integral indicator that takes into account the specific weight of each of the approaches. This approach allows the formation of information for making management decisions, developing forecasts regarding the potential for value reproduction, and preparing conclusions to ensure continuous activity in conditions of uncertainty.