Methodological approach to assessing the sustainable development level of machine-building enterprise

Abstract

Purpose. To develop a methodological approach to assessing the level of sustainable development of a machine-building enterprise. Methodology. To achieve this goal, a set of general scientific and special methods was used: induction and deduction, logical generalization, system analysis and formalization of complex structures, economic and mathematical modeling. Findings. A methodical approach to assessing the level of the enterprises sustainable development is proposed, which involves determining the integrated indicators of development of its subsystems, the overall integrated and four-dimensional indicator of sustainable development. On the basis of integrated indicators of economic, environmental, social and energy development, calculated using BSC-model indicators, a four-dimensional indicator of the level of the enterprises sustainable development is formed, for which it is necessary to compare the degree of achievement of the goals of sustainable development of the enterprise with the previous year. This indicator allows determining further scenarios of enterprise development in accordance with the feasibility of attracting new resources and redistributing them between subsystems. This methodological approach was tried at a machine-building enterprise; the results obtained allowed us to conclude that in 2020 it was possible to achieve more goals of sustainable development in the economic and energy subsystems. The value of the integrated indicator points to a more sustainable development of the enterprise in 2020 than in 2019, the growth of the integrated indicator of sustainable development of the enterprise is due to the economic and energy subsystems. Originality. The methodical approach to the complex assessment of the sustainable development level of machine-building enterprises is improved on the basis of the developed integrated indicators of economic, ecological, social and energy development, which, unlike the existing ones, allows determining the degree of achievement of goals for each subsystem of sustainable development; identifying ways of resources redistribution between the sustainable development subsystems on the basis of a four-dimensional indicator of the sustainable development level in order to use them most effectively; outlining priorities for further development. Practical value. The use of the proposed approach will give companies the opportunity to determine the degree of achievement of goals for each sustainable development subsystem, ways to redistribute resources between them in order to most effectively use them, to form scenarios for further development of machine-building enterprises.