Balanced System Of Indicators Research Articles

FINANCING THE IMPLEMENTATION OF HR ENGINEERING IN MANUFACTURING ENTERPRISES IN THE CONTEXT OF THE COUNTRY'S DIGITAL ECONOMY FORMATION

The article is devoted to the study of possible prospects for financing the implementation of HR engineering at manufacturing enterprises in the conditions of the formation of a digital economy. In the process of research, the authors considered the possibilities of implementing HR engineering at production enterprises and focused attention on the main directions of implementation. The principles of financing enterprises that implement changes and transform are revealed. Approaches and strategies aimed at optimizing human capital management in the company are proposed. The authors noted the following main tools of HR engineering for the development and improvement of HR processes, which are key to building effective human capital management strategies in the organization and require funding: organizational management structure, strategic maps, creation of a portrait of personnel competencies, modelling of the human resources management process resources, development of a goal tree, increased flexibility of HR management processes, implementation of a balanced system of indicators. The authors' comprehensive analysis of the implementation of digital HR solutions by manufacturing enterprises in previous years made it possible to identify the most important obstacles to the successful implementation and financing of innovations and digital solutions, the main of which are: insufficient financial resources for the implementation of innovative projects; lack of sufficient financial assistance and stimulation from the state; large financial costs associated with changes in the infrastructure and introduction of new technologies; low interest of investors, which may limit access to external sources of financing; some innovations may require a long payback period, which becomes a challenge for companies; high interest rates on loans can make it difficult to finance innovative projects. Considering these financial factors, it is important to develop comprehensive strategies and tools to overcome obstacles and stimulate the innovative and digital development of manufacturing enterprises.

К совершенствованию технологии планирования транспортных процессов взаимодействия железнодорожных линий различных категорий

Purpose: increasing the efficiency of the transport network based on the developed balanced system of indicators for the interaction of railway lines of various categories. Methods: methods of control theory, system analysis, synthesis and mathematical modeling, theory of transport processes and systems, and transport planning methods are used. Results: a set of indicators that influence the interaction of railway lines of various categories is substantiated, based on a balanced system of indicators, which makes it possible to develop corrective measures to optimize the transportation process. Practical significance the implementation of the proposed solutions allows us to develop and specify a program to increase the efficiency of operation of low-intensity public railway lines and adjust scheduled transportation on these lines.

FEATURES OF EVALUATING THE EFFICIENCY AND DEVELOPMENT OF MEDICAL ORGANIZATIONS

In the study, the concepts of "effect", "efficiency" and "effectiveness" are defined and distinguished, possible directions and components of achieving results are defined. The essential characteristics of the concept of efficiency in the field of health care have been clarified. It is substantiated that the main priority directions of the analysis of the activity of a medical organization are the assessment of the level of achievement of medical, social and economic efficiency, the detailed content of these concepts. Indicators and criteria for the effectiveness of medical institutions, basic principles of economic efficiency evaluation, and their content have been formed. The main features of evaluating the effectiveness and development of the activity of a medical organization are highlighted. The need to increase the efficiency of management of health care facilities under modern conditions has been updated. A structural scheme for improving the efficiency and development management mechanisms of the medical organization was developed. The priority directions for improving the efficiency of health care facility management have been determined. It was established that the strategic activity of a medical institution can be presented in the form of four main perspectives: finances, personnel, patients, and internal processes. A structural diagram of the strategic activity of the medical institution within the framework of the system of balanced indicators has been developed.

Systematization of the Sustainable Development Concept of Territorial Socio-economic Systems in the Context of Prospects for the Use of Renewable Energy

The issue of monitoring the achievement of the goals of sustainable development of territories is considered in relation to the modernization of the RF energy sector and commissioning of capacities based on renewable energy sources. A system of balanced indicators is recommended, which allows the formation of a transparent structure for implementation of the development strategy of a separate territory. A strategic map is proposed, on the basis of which the goals and corresponding indicators of the directions of its blocks were determined for the state and regional levels. The proper definition of sustainable development of territorial socio-economic systems (TSES) in the context of the prospects for the use of renewable energy is formulated. Future directions of research are mentioned, which include conducting econometric modeling to determine the impact of selected indicators on the sustainable development of TSES.

Decomposition of strategic goals and objectives of the Samara region dental

Aim to carry out a scientifically based decomposition of the strategic goals and objectives of the dental service of the Samara region, to determine the necessary basic transformations and opportunities for standardization of the industry model of the separation of powers and responsibilities at various hierarchical levels of management.
 Material and methods. When preparing the article, the conceptual provisions of the National Project, Federal projects, materials of reports on the activities of the dental service of the Samara region in the period 2020 2022 were used. The decomposition was carried out using the main tools of strategic, programtarget and process management; requirements of TQM and PDCA; principles of management by goals, building a balanced system of indicators and key performance indicators.
 Results. The practical task of decomposition of strategic goals and objectives of the development of the dental service of the Samara region has been solved, taking into account the strategic goals of the healthcare of the Russian Federation, a multidimensional decomposition of strategic goals and objectives of the dental service of the region has been carried out; a list of necessary basic transformations with the separation of powers and responsibilities has been determined.

Analysis of development of dental business in Ukraine

Methods. During the study of the state of the dental business and modern trends in its development in Ukraine, the following scientific methods were used: abstraction - when defining the concept of «medical service», statistical analysis – when establishing trends in the development of the field of dental services, factor analysis – when distinguishing external factors and the internal environment of the operation of the dental business, strategic analysis – when creating a strategic map of the development of the dental business. Results. As a result of the conducted research, it was established that the modern market of dental services corresponds to the type of market of monopolistic competition to a greater extent by the set of features. The author’s definition of the concept of «medical service» is provided, according to which it is presented as consistently defined actions or a set of actions of medical personnel aimed at prevention, diagnosis, treatment and rehabilitation of diseases that have a complete independent essence and a certain price. Information asymmetry, which creates a conflict between the medical and economic interests of dentists, is singled out as one of the features of the market of dental services. The price and non-price factors of demand for dental services, in particular for dental implants, were determined, and the cost structure of basic dental services was analyzed. The transformation of providers of dental services into vertically integrated holdings is recognized as one of the most promising ways of developing the dental market. Novelty. A quantitative assessment of the influence of external and internal environmental factors on the development opportunities of the dental company was carried out. A strategic map of the development of the dental business was created and a system of balanced indicators was developed to assess the situation. Practical value. The proposed improved method of assessing the factors of the internal and external environment, as well as the created strategic map of the development of the dental business allows seeing the goals of its development.

ОЦЕНКА ЭФФЕКТИВНОСТИ ГОСУДАРСТВЕННОГО УПРАВЛЕНИЯ СОЦИАЛЬНО-ЭКОНОМИЧЕСКИМ РАЗВИТИЕМ АРКТИЧЕСКОЙ ЗОНЫ РОССИЙСКОЙ ФЕДЕРАЦИИ НА ОСНОВЕ СИСТЕМЫ СБАЛАНСИРОВАННЫХ ПОКАЗАТЕЛЕЙ

Priority attention to the Arctic zone of Russia requires new, proactive approaches to state management of the development of the territory subjects, which should take into account not only the uniqueness and originality of the North, but also the maximum satisfaction of the population interests, including indigenous peoples, the business community and their willingness to participate in managing the territory development. The purpose is to substantiate the tools for assessing the effectiveness of public management of socio-economic development of the Arctic zone of the Russian Federation based on a system of balanced indicators. The object of the study is the state strategic management of the development of the Arctic zone of the Russian Federation. The subject of the study is organizational and managerial relations that arise in the process of interaction between government bodies, business structures and the population of the constituent entities of the Arctic zone of the Russian Federation in the system of strategic development of the territory. Research methodology: general theoretical methods of analysis, synthesis, generalization, monographic method, as well as the concept of a balanced scorecard, the theory of the stakeholder approach, strategic management. As a result, the authors of the study proposed a step-by-step algorithm for assessing the effectiveness of government strategic management and the potential for stakeholder loyalty. The author's approach is based on a system of balanced indicators that are translated into stakeholder maps. The principles that should be the basis for the implementation of a balanced scorecard system in the activities of public authorities are highlighted.

Investment and innovation potential of ensuring the viability of the construction business in new regions

The features of overcoming the consequences of crisis phenomena on the basis of investment and innovative development of the construction industry in the conditions of economic recovery in new regions are considered in the article. Modern approaches in the field of improving the comfort and accessibility of housing, improving the quality of the urban environment, and mobilizing local resources to improve housing construction mechanisms are analyzed. It has been established that complex emergency situations require comprehensive measures based on the principles of public-private (municipal-private) partnership. It is shown that the priorities of sustainable development of the urban environment framework are determined by setting the tasks of spatial resource development, renovation, redevelopment and revitalization of urbanized territories. The necessity of a system of balanced indicators for assessing the viability of the construction business, taking into account the tasks of reproducing the housing stock of new regions, is substantiated. Examples of new opportunities for attracting investments in the development of additive construction technologies, the creation of information technologies for managing the life cycle of real estate objects based on the principles of "lean" and "green" construction are presented.

IMPLEMENTATION FEASIBILITY OF ENTERPRISE FINANCIAL CONTROLING

In modern economic conditions, in order to ensure the viability of entrepreneurial activity, it is necessary to apply a high degree of rationality and systematicity in the management of own and borrowed financial resources. Enterprises must skillfully determine their strategy and tactics of actions on the market, carefully plan and control their activities to achieve specific goals. They include increasing the efficiency of operations, increasing the total value of the enterprise, ensuring the growth of the welfare of shareholders and owners, maximizing financial results, minimizing losses, ensuring long-term liquidity and financial stability, as well as implementing a financial control policy. Controlling, unlike other management systems, covers the entire process of enterprise management, starting with the formulation of strategy, development of plans and budgets, and ending with the analysis of deviations of actual results from the set goals of the enterprise. To improve the formation and functioning of the financial controlling system, it is advisable to introduce a balanced system of indicators. It allows to identify and correct weak points in the economic activity of the enterprise, to find out the possibility of preventing the deterioration of the financial condition, to determine the main reasons with the help of cause-and-effect relationship of financial indicators, to improve investment and innovation activities. The purpose of the article is to substantiate the expediency of implementing a financial controlling system at the enterprise in modern business conditions. The article developed a system of balanced indicators for «HSMEP» LLC. Based on the analysis, it was determined that the concept of value-oriented enterprise management should be implemented at the enterprise of «HSMEP» LLC. This will allow you to get an effective management method, with which you can improve planning, increase the efficiency of operations, as well as the ability to achieve a gradual increase in the value of the enterprise. Such a management system will make it possible to bring corporate management to a higher and more modern level. Calculated level scientific and practical effectiveness implementation of the balanced scorecard is 56%. This indicates a sufficient level of effectiveness of the provided recommendations and proposals, which provide an opportunity to improve the indicators of the company's financial condition and ensure its competitiveness both on the Ukrainian and international markets.

Методологічний підхід до діагностування сталого розвитку соціально орієнтованих аграрних підприємств

The purpose of the article is to substantiate the theoretical and methodological foundations for diagnosing the sustainable development of socially oriented agricultural enterprises. The article defines the essence and components of sustainable development of agrarian enterprises with social orientation. The authors propose a comprehensive system of balanced indicators for diagnosing the sustainable development of socially oriented agricultural enterprises. The methodological approach is the development and substantiation of a comprehensive system of balanced scorecards to achieve a synergistic effect in managing the development of agricultural enterprises, taking into account the specifics of the industry. The scientific and practical value of the study lies in the development of a methodological approach to diagnosing the sustainable development of agricultural enterprises on the basis of an integrated system of balanced indicators that takes into account the specifics of agricultural production. The manifestation of the synergistic effect is determined on the basis of the use of an integrated approach to diagnosing the compliance of the level of development of agricultural enterprises with sustainable development, which allows timely changes in the strategy of their functioning and directing it to solving current and future problems.

Behavioral aspects of accounting and auditing

Over the past 50 years, in the research of foreign scientists the issues of accounting and auditing are being considered through the theory of behavioral accounting. On the other hand, in the studies of Ukrainian scientists the behavioral accounting in accounting and auditing almost was not considered. The main meaning of the theory of behavioral accounting is not to consider the accounting and auditing exclusively in numbers, but to consider that accountants and auditors are people with a specific profession who behave according to their feelings and thoughts. It is customary to consider the concept of behavioral accounting according to the following topics: the influence of accounting information on behavior, management control, audit, ethics. The way the information is perceived and applied has an important influence on people's behavior and management decision-making. The financial and non-financial information used for decision-making is considered. The financial information plays a key role in structured decision-making problems, while non-financial information is considered more useful for problems of unstructured decision-making, such as identifying new business opportunities. For its part, two characteristic styles of information's application are distinguished: diagnostic and interactive. In the application of the diagnostic style the senior managers pay attention to the achievement of planned results, while managers who lead an interactive style practice continuous exchange of information between members of the organization. In the article it is also considered the behavioral aspects of planning, including financial, management and control. The results of employees' work can be assessed on the basis of financial indicators or on the basis of non-financial information. Both approaches have their advantages and disadvantages. In the 1990's, the system of balanced indicators became widespread to assess all aspects of management activity, which applies both financial and non-financial indicators with an emphasis on non-financial indicators. Such a system has four measurement categories, including financial, customers, internal business processes, and employee's study and growth prospects. The theory of behavioral accounting is widely used in audit research. The following publications will consider the behavioral aspects of auditing in the context of: auditor independence, auditor professional judgment and professional skepticism, fraud in financial statements.

DEVELOPMENT OF INDICATORS FOR EVALUATING THE LEVEL OF SUSTAINABLE DEVELOPMENT OF LOGISTICS ORGANIZATIONAL STRUCTURES

The need to ensure the sustainable development of logistics organizational structures has been determined, because despite the significant development potential of the logistics sector in Ukraine and its importance for the state economy, the implementation of logistics operations is accompanied by a number of negative effects, which later manifests itself in problems of a social, ecological and economic nature. Modern trends regarding globalization and the determined course of Ukraine's integration into the EU actualize the need to reform transport and logistics systems in accordance with world standards, balancing urgent needs and protecting the interests of future generations, i.e. ensuring sustainable development.
 The analysis of scientific works showed that a large number of Ukrainian and foreign scientists pay attention to the study of sustainable development problems, as well as the theoretical and methodological foundations of implementing the principles of the concept in transport and logistics systems. However, a scientific gap is identified in terms of the need for improvement and further development of indicator systems for assessing the level of sustainable development of logistics organizational structures.
 A structural model of the hierarchical structure of the integral indicator was developed and, on its basis, using an additive formula, an indicator was formed to assess the level of balance of the sustainable development of logistics organizational structures. This balance is proposed to be evaluated according to the following aspects: territory, process and activity. The latter, in turn, should be consistent with the aspects that correspond to the following concepts of sustainable development: economic, ecological and social.
 We propose the indicators of sustainable development to be considered in the development of the concept of a balanced system of indicators, as a separate, fifth, component in the last, alongside such components as: satisfaction of needs (expectations of clients) and/or consumers; development of internal business processes; ensuring financial efficiency; staff training and development.
 Further research should lie in the plane of analysis and systematization of indicators that can be used as partial according to the proposed integral criterion.

ОСОБЕННОСТИ ОЦЕНКИ ЭКОНОМИЧЕСКОЙ ЭФФЕКТИВНОСТИ КОРПОРАТИВНОГО УПРАВЛЕНИЯ

This article presents an analysis of modern approaches to assessing the economic effi ciency of corporate governance, highlights the factors of corporate management effi ciency, and also considers the concept of the category “effi ciency” from the standpoint of various researchers. The economic effi ciency of corporate governance is considered in the context of functional management subsystems. In particular, the paper presents the author’s idea of the indicators of economic effi ciency of production management in terms of the productivity of the use of all working and fi xed production assets. A selection of indicators characterizing the eff ectiveness of the use of industrial production and management personnel, as well as the company›s own and borrowed sources of fi nancing, is proposed. The stages of the assessment were determined and a system of balanced indicators of economic effi ciency in the corporate management system was formed.

Modern technologies of business diagnostics at enterprises

Introduction. The paper is devoted to the study of modern technologies of business diagnostics at enterprises in the conditions of a dynamic external environment development and the need to determine the current and prospective state of the enterprise. Dynamic changes in the external environment require business entities to be flexible, adaptable, innovative, to improve business processes in accordance with challenges and threats, develop and adjust strategies based on an assessment of the current situation and identify potential opportunities for development in order to achieve a competitive advantage, attract new customers, expansion of markets, etc. The purpose of the paper is the research of modern technologies of business diagnostics at the enterprise and justification of the necessity of their usage under conditions of the dynamic development of the external environment. Results. It has been established that the implementation of business diagnostics contributes to the improvement of the efficiency of the enterprise by identifying inefficient processes, systems and methods of work, which in turn requires the introduction of more effective approaches, technologies and innovations that will contribute to increasing productivity and reducing costs. The key tasks of business diagnostics are defined, modern business diagnostics technologies are analyzed, including data analytics, business analytics, business process modeling, business process audit and a number of other tools and methods that are actively used by economic entities. The balanced system of indicators as a complex technology of business diagnostics is studied, its structure and advantages are determined. Conclusions. The use of modern technologies of business diagnostics at the enterprise is necessary and objective in order to assess the economic state of the company, identify opportunities and threats of further development, develop recommendations for improving economic activity and making rational management decisions. The wide variety of business diagnostics technologies ensures the selection of the most optimal ones for business entities depending on the size, type of business activity, form of ownership, etc.

Solving the problem of choosing environmental measures based on neural network modeling of a balanced system of indicators of an enterprise's activities in the field of environmental management

Solving the problem of choosing environmental measures based on neural network modeling of a balanced system of indicators of an enterprise's activities in the field of environmental management

FORMATION OF ELEMENTS OF THE COMPLEX MANAGEMENT INFORMATION SYSTEM FOR INFORMATION SUPPORT OF THE DEVELOPMENT OF TOURIST ENTERPRISES

Introduction. In order to create a successful growth and development of the tourism business, management personnel need to have a complete picture of both the external environment and the internal state of the enterprise. An integrated management system based on a balanced system of indicators is designed to formulate and provide integral relevant management information. The integrated management system allows you to track important information both at the macro level, at the micro level, and within the investigated enterprises.
 The hypothesis of the scientific research consists in substantiating the conceptual system of management information support, which takes into account the main parameters of the activity of tourist enterprises and is aimed at the comprehensive identification of bottlenecks of its activity, the formation of measures to eliminate deficiencies in management and improved systems of complex management information.
 The purpose of the study is the formation of elements of a complex information system for managing information support for the development of tourist enterprises.
 The methodology of scientific research is to ensure the management of a tourist enterprise with a unified system of information support based on the results of research using general scientific and special methods. One of the main methods is dialectical, since all phenomena are considered as a whole, all processes are organically connected with each other and are in continuous motion. Specific methods: analysis and forecast – when evaluating the management system according to various criteria; normative – to compare the obtained indicators with the existing system of norms and standards in the IT industry.
 Conclusions and prospects for further research. The implementation of an integrated unified information support system will allow the tourism business to focus attention and mobilize resources on achieving long-term goals, optimize operational activities, significantly improve the results of enterprises and create its unique strategic competitive advantage. The use of the information system has a socio-economic effect, which is expressed in reducing the labor intensity of asset management operations, ensuring comfortable working conditions, improving the qualifications and development of personnel, obtaining new information and skills for working with the new information system, making recommendations for its improvement, and improving the climate in the team due to a clearer division of powers and spheres of responsibility.
 Keywords: tourist enterprises; management; information systems; potential of the tourism industry.

АУДИТ БЕЗПЕРЕРВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

The article is devoted to the substantiation of the prerequisites and priorities for the development of the methodology and improvement of the organizational and methodological provisions of the audit of business continuity in the context of the requirements of the International Auditing Standards (IAS), changes in domestic legislation regarding the publication of financial statements of business entities in the context of military operations in Ukraine. The purpose of the study is to substantiate the priorities of the methodology development and improvement of the organizational and methodological provisions of the audit of the continuity of the activities of enterprises in conditions of uncertainty. The object of the study is the audit of the continuity of the enterprises. The methods used in the research: scientific knowledge, the method of generalization, comparison, logical - meaningful, methods of induction and deduction, analysis. The hypothesis consists in the assumption of the need for the development of methodology and the development of recommendations for improving the organizational and methodological provisions of the audit of business continuity in the context of the requirements of the ISA, changes in domestic legislation regarding the publication of financial statements based on the assumption of business continuity in the conditions of military operations in Ukraine and ensuring the awareness of interested persons about the current state of the enterprise's performance and the potential of its continued viability. Presenting main material. The prerequisites, the problematic field of issues that affect the assumption of continuity and the priority directions of the audit of the continuity of the enterprises' activities are determined. The basic provisions for the development of the methodology of the audit of the continuity of the activities of enterprises have been developed, which provide for an interconnected and complex solution to the tasks of improving the organizational and methodological principles of the audit in the context of the requirements of the ISA and taking into account changes in the domestic legislation regarding the publication and audit of financial statements by economic entities in the conditions of military operations in Ukraine. The classification of factors influencing the assumption of continuity of activity and the procedures for their assessment by segments are provided. The need to assess the loss of economic benefits from risk situations and reserves for their coverage is substantiated using the example of accounts receivable. The sequence of the audit process is presented and the elements of the methodology, criteria and objects of the business continuity audit are disclosed. To ensure the quality of the audit, additional analytical procedures based on the use of the Balanced Scorecard (BSS) and the methodology of integrated analysis of continuity, which covers four blocks of indicators: financial status, efficiency, added value, and the Balanced Scorecard system, are proposed. The originality and practical significance are: the provisions on the development of the methodology of the audit of the continuity of the enterprises' activity on the modern paradigm of the requirements of the ISA and changes in the domestic legislation; methodological recommendations regarding the sequence of the audit process of business continuity; a method of comprehensive analysis of the continuity of activity, the implementation of which allows to assess the effectiveness of management and the potential for ensuring the continuous viability of the enterprise. Conclusions. The need for the development of the methodology for the audit of the continuity of activities of enterprises arises from the requirements of the IASB and ISA, changes in the domestic legislation regarding the publication of financial statements based on the assumption of the continuity of business entities in the conditions of military operations in Ukraine, and the need to assess the potential for ensuring the continuous viability of the enterprise and the effectiveness of management. The implementation of the developed provisions for the development of the methodology of the audit of business continuity on the new paradigm and recommendations for its organizational and methodological support will contribute to the improvement of the quality of the audit. The proposed analytical procedures for assessing the influence of non-financial factors on the creation of added value based on a system of balanced indicators provide an opportunity to determine the critical segments of the enterprise's activity in the directions of business processes and obtain sufficient and acceptable audit evidence to provide information about the continuous viability of the enterprise. The use of the methodology of complex analysis of continuity allows you to form qualitative information for the preparation of a conclusion about the current state of the enterprise's performance, management efficiency and continuous viability of the enterprise in conditions of uncertainty.

Analyzing the efficiency of the use of current assets of dairy cattle breeding under digitalization

Subject. The article addresses the use of current assets of dairy cattle breeding. Objectives. The aim is to analyze the efficiency of current assets usage in dairy cattle breeding, give recommendations on optimizing the use of current assets in conditions of digitalization of production processes. The tasks include reviewing the efficiency of current assets of agricultural organizations of the Republic of Tatarstan over the past five years, identifying problems in efficiency evaluation, taking into account the specifics of production, developing a balanced system of indicators to evaluate the efficiency of current assets usage of dairy cattle breeding under enterprise digitalization. Methods. The study employs general scientific methods, i.e. systems approach, comparison, systematization, and generalization of data. Results. I developed a balanced system of indicators to evaluate the effectiveness of the use of current assets of dairy cattle breeding in the context of digitalization of enterprise activities subject to specifics of organization's work and information needs of management. The system enables to implement the deviation control principle in practice. Conclusions. The implementation of proposed recommendations on assessing the effectiveness of use of current assets will help the management of agricultural organizations to make management decisions, taking into account possible financial risks, and to promptly monitor the use of organization's assets in the future.

МОДЕЛЮВАННЯ БІЗНЕС-ПРОЦЕСІВ ДЛЯ СТВОРЕННЯ ІНФОРМАЦІЙНОЇ СИСТЕМИ УПРАВЛІННЯ ЯКІСТЮ ПІДПРИЄМСТВА БІОЕКОНОМІКИ

The article contains the results of research on modeling business processes for a bioeconomy enterprise. Modeling procedures are related to the distribution of management processes by scale and taking into account the peculiarities of production and management of the enterprise. The modeling procedure itself is necessary to determine each business process, its owners, results, the need to control and save information about its execution. Business processes of the bioeconomy can be divided into mandatory in accordance with the legal framework and reporting of all enterprises, production and management, taking into account the profile of the development of the enterprise. Modeling allows you to determine all production and information flows, control indicators. The results of modeling are a clear visualization, a description of the process. The documentation contains the sequence of all procedures, their provision and control. The proposed concept combines mandatory procedures for accounting for emissions, the implementation of environmental legislation and the introduction of a full production cycle at a bioeconomy enterprise. The adapted concept of mirrors for modeling the actual business processes of creating a balanced system of indicators for the enterprise involves the introduction of new sections, in the general projection Production. When introducing new management technologies, in particular, lean production, it is envisaged to make changes to the company's development strategy, implement procedures for restructuring production processes and retrain staff. An analysis of the life cycle of a bioeconomy enterprise shows that each of its phases requires a reassessment of strategic indicators and business processes. This approach allows you to combine the development strategy of the bioeconomy enterprise and its business processes into one whole. Known modeling techniques and tools based on information technologies can be used for modeling, analysis and optimization, provided that adapted model templates are formed for each specific enterprise. Among the known concepts of the use of business processes, the most relevant are the use of a quality management system and the formation of three mirror models of production and management processes, taking into account the features of environmental legislation and bioeconomy production processes. The proposed concept of modeling business processes can be the basis for making changes to the quality system and management of a bioeconomy enterprise.

ASSESSMENT OF THE PROFITABILITY OF INNOVATIVELY ACTIVE ENTERPRISES OF UKRAINE

The article proposes a methodology for assessing the profitability of innovatively active enterprises of Ukraine. The evaluation of the actual annual profit of the business using the indicator of economic added value (economic profit) is argued, since the accounting profit is not a qualitative characteristic of innovative development. An important remark in the context of this study is the assessment of innovative development, more specifically, the innovative activity of enterprises – in a relatively stable economic time that preceded the war in Ukraine. Because it is clear that a return to the previous indicators and surpassing them is possible only in a relatively stable economic environment. It remains obvious that the increase in the added value of products can be achieved by reducing the volume of intermediate consumption, with the help of improving integration processes, in the creation of chains of added value of products, renewal of production assets, scalability of enterprises, increasing the level of technical and technological equipment of Ukrainian enterprises. Proposals have been made regarding the general system of assessing the business value of innovatively active enterprises of Ukraine. This study is designed to outline the main prospects for the development of innovatively active enterprises of Ukraine. It is emphasized that for the analysis of the mutual influence of innovative activity and indicators of economic efficiency, it is worth applying more progressive indicators for profit, such as economic added value, market added value, managerial added value, a balanced system of indicators.