ТЕХНОЛОГИЧЕСКИЙ АУДИТ ПРЕДПРИЯТИЙ В ПРОМЫШЛЕННЫХ КЛАСТЕРАХ

Abstract

The subject of this study is issues related to the justification for the inclusion of various enterprises in an industrial cluster that has a multi-industry focus, including the use of wood chemical technologies for recycling waste from the forestry complex. The paper substantiates the need for mandatory technological audit of enterprises when they are included in an industrial cluster with a multi-industry focus. The existing methods of technological audit carried out at enterprises are considered, and several groups of methods for conducting technological audits that can be used at enterprises are identified. The methods of technological audit carried out at the enterprise where the levels of technology readiness are used, as well as the levels of technology maturity are investigated; methods of technological audit at the enterprise, which take into account both the external and internal environment of the business entity, taking into account their impact on the level of its technological development. Methods based on conducting a comprehensive audit of an enterprise are considered, including interrelated specialized audits: commercial audit; technical and technological audit; institutional audit; social audit; economic audit; risk audit; financial audit; technology audit methods, which are carried out only at a certain stage of the life cycle of an economic entity; technology audit techniques that determine the discrepancy between the functional and cost components in the activities of the enterprise. The result of the study was the development of strategic analysis matrices, which allows, based on the methodology of the level of technology readiness, to justify the decision to include an economic entity at a certain level of technological development in the industrial cluster of a multi-industry focus.