Enterprise Development Strategy Research Articles

Principles of Building a Management System for Enterprise Development Strategy

Principles of Building a Management System for Enterprise Development Strategy

CREATION OF TOOLS FOR THE DEVELOPMENT OF THE ENTERPRISE - SUBJECT OF ZED

The purpose of the article is to consider tools for the development of enterprises that are subjects of foreign economic activity (FEA). The consequences of the war against Ukraine create a compelling need for the development of the national Ukrainian economy. Analyzing the foreign experience of different countries in the post-war period indicates that export activities are one of the most reasonable vectors for such development, both at the level of individual enterprises and at the level of the national economy as a whole. Strengths, weaknesses, opportunities, and threats have been identified for Ukrainian enterprises operating in the field of foreign economic activity. It is shown that the number of threats has increased compared to the pre-war period. Despite the significant number of threats and weaknesses, the analysis shows that Ukrainian enterprises have a "window of opportunities" that can be effectively used. Using dichotomous criteria for the possibility of entering foreign markets and the potential of the domestic market, a matrix of strategic choice has been developed. This matrix is intended for use at the level of individual enterprises. A reasonable strategic choice for the enterprise is determined for each quadrant of this matrix in the general version, and industry-specific recommendations are considered. Based on formulated key questions, necessary development tasks are identified for enterprises as subjects of foreign economic activity. These tasks include strategic goal setting, determination of the competitive advantage used, and development of the enterprise strategy. Necessary management tools are proposed and described for the implementation of each of these tasks. A set of key questions has been developed for the chosen model of enterprise development strategy to determine the content of the elements of such a strategy. The usage of proposed development tools for subjects of foreign economic activity is briefly presented using the example of automotive industry enterprises.

Development of a strategy for sustainable development of enterprises in conditions of uncertainty

In modern conditions, the development of socio-economic systems takes place under the influence of external and internal factors. In a world where constant changes occur, such characteristics of an object or system as stability and permanence become especially important. Due to the need to renew the national economy, an essential aspect of the functioning of enterprises at the current stage is their sustainable development, which must meet the needs of people at present and create a prosperous future for the next generations. Its components must be organically integrated into the strategic management of the enterprise. The purpose of this publication is to critically evaluate various theoretical and methodological approaches to the formation of sustainable development. Specifically, we aim to uncover the unique challenges and strategies involved in the sustainable development of business structures amidst the current socio-economic uncertainties. The article examines the essence of the formation of a strategy for the sustainable development of an enterprise. The essential content of the sustainable development of the economy within the framework of the "Goals of sustainable development" has been determined. Approaches to the study of interpretations of the concept of "sustainable development of the enterprise" are substantiated, determining the multifaceted nature of this concept and its complex nature. The experience of EU countries in the field of strategic management of sustainable business development is considered. The essence of the concepts of strategy, enterprise strategy, strategic planning, and strategy of sustainable development of the enterprise is defined. The elements of the strategy of sustainable development of the enterprise as a socio-ecological-economic system were studied. It is noted that enterprise strategies should be formed according to different principles based on strategic planning and management postulates. Conclusions. Strategy is the primary tool that allows an enterprise in an unstable external environment to determine the direction of activity and target orientations, develop a plan of measures to achieve the set goals and maintain the ability to maintain a high level of competitiveness and not lose parameters of sustainability. The symbiosis of strategic, innovative, and sustainability aspects of the enterprise's development will increase its social, environmental, and economic efficiency, thus ensuring a high level of competitiveness and survival of the enterprise in the long term. Keywords: sustainable development of the enterprise, sustainable development strategy, strategic planning, socio-ecological-economic system.

Vectors for improving development strategies of Russian enterprises in the context of prerequisites for transformation of the Russian economy

The article provides an analysis of changes in trends in the Russian economy based on macroeconomic indicators (gross domestic product per capita, inflation rate, unemployment rate). The key factors are the historically low unemployment rate (due to demographic trends in society) and the growing number of individual accounts on the Moscow Exchange. These factors force Russian enterprises and companies to change the extensive type of economic growth to the intensive one. The purpose of the study is to highlight main trends of the changes in the economy (on the basis of the analysis of macroeconomic indicators) and possible options for responding to them for domestic enterprises. The work used universal and general scientific methods of cognition, such as dialectical, analytical, and statistical methods. The result of the analysis of the Russian macroeconomic indicators is presented, basic trends that can have a significant impact on the strategies of enterprise development are identified. It is proposed to use elements of the ESG (environmental, social, governance) approach or process-flow model as ways to respond to them. The main tasks that enterprises face are outlined along with the criteria for choosing the direction of improvement.

ФІНАНСОВЕ ПРОГНОЗУВАННЯ В АНТИКРИЗОВОМУ УПРАВЛІННІ ПІДПРИЄМСТВ

Formulation of the problem. The article is devoted to the problem of financial forecasting as a tool of anti-crisis management. The purpose of the study is to develop the theoretical and methodological foundations of financial forecasting in anti-crisis management based on an integrated approach. The object of the study is financial forecasting in anti-crisis management of the enterprise. Methods used in the research: scientific knowledge, method of generalization, comparison, logical and meaningful, methods of induction and deduction, analysis. The research hypothesis consists in the assumption of the need to develop the theoretical and methodological foundations of financial forecasting in anti-crisis management based on a comprehensive approach, which involves the use of a flexible toolkit of diagnostics, analysis and forecasting, which provides an opportunity to identify the onset of the risk of crisis events and to form options for the development trends of enterprises and vectors of the anti-crisis strategy, taking into account changes in the economic environment. Presenting main material. The prerequisites, essence, subject field and fundamental characteristics of the conceptual provisions of financial forecasting in anti-crisis management are highlighted, which provides a holistic view of its organizational and methodological support based on a comprehensive approach. The methods of financial forecasting at the enterprise are systematized and the features of their scope of application, advantages and disadvantages, selection criteria are revealed. The expediency of using methods for diagnosing the bankruptcy of enterprises in conditions of instability is substantiated, and a list of critical indicators of the probability of bankruptcy of the enterprise is given. The sequence of the process of developing financial forecasts in the format of the balance sheet is proposed. Originality and practical significance are the recommendations regarding the proposed methodical approach to the development of financial forecasts in the format of a balance sheet model of itemized calculation of assets and liabilities, based on financial reporting data, which provides an opportunity to generate information to justify management decisions on the choice of an enterprise development strategy based on the criterion of value maximization. Conclusions. The implementation of recommendations for the development of theoretical and methodological provisions of financial forecasting in anti-crisis management based on an integrated approach provides a holistic view of the sequence of the forecasting process and the use of its tools to justify anti-crisis mechanisms aimed at finding reserves to ensure the continuity of business operations. The use of flexible financial forecasting tools allows to identify the onset and prospects of the risk of crisis events and to form options for the development trends of enterprises and vectors of anti-crisis strategy in conditions of unpredictability of changes in the economic environment.

STUDY OF THE STATE AND FUNCTIONING ENVIRONMENT OF MUNICIPAL THERMAL ENERGY ENTERPRISES OF THE HOUSING AND COMMUNAL INDUSTRY OF UKRAINE

Goal. Analysis of the state and research of the main trends in the development of the housing and communal industry of Ukraine on the example of communal heat energy enterprises to outline the main priorities of its development. Method. To achieve the goal, general scientific and special methods were used: analysis and synthesis, statistical methods of comparison, grouping, graphic method and others. The results. The structure, intensity of dynamics and development trends of sub-sectors of the housing and communal industry of Ukraine were studied. It was determined that the profitability of the operational activity of enterprises in the housing and communal sector of the economy of Ukraine is unprofitable starting from 2020; the largest and consistently negative value of the profitability indicator is demonstrated by the activity of heat energy enterprises against the background of the growth in the volume of sales of household appliances. It was determined that if the identified trend is maintained, the volume of realization of communal services will amount to UAH 2,294±231 billion in 2024, of which UAH 121±9 billion. will belong to heat energy enterprises. On the basis of the conducted analysis, the expediency of introducing additional detailing of the data of official statistics of the structural survey of the activities of enterprises in terms of types of ownership according to the KOPFG has been proven. Scientific novelty. A clarification of the conceptual apparatus and a methodological approach to the analysis of the state of enterprises in the housing and communal industry of Ukraine are proposed. The need to expand statistical data for evaluating the competitive environment of municipal heat energy enterprises is substantiated. Practical significance. The results of the research consist in the possibility of practical use of the mentioned approach to evaluate the activity and development strategy of communal heat energy enterprises.

INNOVATIVE DEVELOPMENT OF HOSPITALITY ENTERPRISES

The article studies the main directions and stages of development of the strategy of innovative development of hotel enterprises. It is substantiated that the development and implementation of innovations is the most important condition for the progressive development of both a separate enterprise, an entrepreneurial structure, and the entire economy as a whole. Innovative processes are now becoming increasingly important, their main task is to achieve competitive advantages for enterprises and more fully meet consumer demand for high-quality services. At present, this can only be achieved through innovations that need to be widely implemented and used in modern economic conditions.
 Innovation drives the emergence of in the market for new or improved products and services. Innovative activities can lead a hotel company to qualitative changes in all processes activities. They are aimed at achieving results - increasing the speed and quality of the visitor service process.
 Innovation process at the enterprise hotel industry consists of a list of actions to introduce services with new properties, new technological processes, the use of new methods and methods of logistics.
 Innovative development in the hotel business allows you to win as many visitors as possible and in the best way satisfy their needs while maintaining a market segment. This development strategy hotel determines its recognition on competitive service markets.
 The best way to achieve good results is to plan a hotel enterprise development strategy based on a systematic analysis of competitors, consumers, and the hotel's technological profile.
 It should not be forgotten that for any hotel, the most important role in the process of innovative development is played by the staff. After all, the human factor certainly affects the positioning of the service and can lead to its positive and negative position

POSSIBLE SOLUTIONS TO THE PROBLEM OF PROVIDING IMPORTED EQUIPMENT OF BREWERIES IN RUSSIA WITH SPARE PARTS AND COMPONENTS

In the context of Western sanctions pressure and current bans on the import of machinery and components in the Russian brewing industry, a problem arose with the supply of new production equipment, original spare parts and components, industrial service on imported equipment, which is largely equipped with large and medium-sized enterprises, due to the inability to find suppliers of the required original spare parts in Russia, components and materials. The article provides an express analysis of possible solutions to this problem in order to determine the strategy of survival or development of the enterprise. The methodological basis is the traditional methods of technical, economic and logical analysis, systematization and ranking. The advantages and disadvantages of three options are considered: import substitution of the brewery's fixed assets by gradually replacing imported units, semi-automatic and automatic lines with domestic analogues with financial support from regional governments; parallel import of spare parts and components, supported by the restoration of worn-out parts of technological equipment of breweries using the services of specialized reverse engineering firms; organization of a specialized company as part of the Rosspetsmash Association, carrying out reverse-engineering, manufacturing of spare parts and assemblies for imported equipment of all breweries in the industry and industrial service of imported equipment based on a specific repair specialization. Based on the express analysis, it was suggested that the choice of a survival or development strategy for a particular plant depends on the condition of the equipment, the availability of an enterprise development strategy, the availability of its own finances and the support of state authorities.

ДЕЯКІ АСПЕКТИ СТРАТЕГІЧНОГО УПРАВЛІННЯ ІННОВАЦІЙНИМ РОЗВИТКОМ ПРОМИСЛОВИХ ПІДПРИЄМСТВ У КОНТЕКСТІ ДІДЖИТАЛІЗАЦІЇ

The article describes methodical approaches to the formation of the strategy of innovative development of industrial enterprises based on the Burennikova (Polishchuk)-Yarmolenko component effectiveness models, which are based on the characteristics of the category of effectiveness of any process (including the process of innovative development) using the category of effectiveness of the process as a combination its scale – the quantitative component and efficiency – the qualitative component. The purpose of the article is to reveal approaches to the formation of the innovative development strategy of industrial enterprises as micro-level systems in the context of management based on indicators of the effectiveness of the components of the innovative development process using SEE analysis as part of the SEE management mechanism in the context of digitalization. It is emphasized that the implementation of the SEE-management algorithm is based on a certain mechanism, which contains SEE-analysis and other tools, which, along with the known characteristics, cover a set of indicators of the components of the effectiveness of the innovative development process. The SEE-analysis of the process of innovative development of industrial enterprises as complex systems at the micro level means the analysis of the effectiveness of this process on the basis of the above-mentioned models and their indicators. It was determined that the proposed methodology, thanks to SEE-management, can contribute to the adoption of scientifically based management decisions regarding the innovative development of enterprises, including in the context of digitalization. A refined definition of the definition "digitalization" is given. It is believed that the use of a system of indicators in the models of the components of the effectiveness of the innovation development process will make it possible to implement in practice a comprehensive approach to the analytical, prognostic and other components of management (in particular, SEE-management) of the innovative development of industrial enterprises, starting with making a decision about the feasibility of innovations and ending with evaluation effectiveness of the innovative development process.

The Investment Development Path Theory: Empirical Evidence from Global Data

Considering the changing foreign investment environment and composition of countries in the development classifications, we examined the investment development path (IDP) based on data from 137 countries over 29 years (1991 to 2019). Categorising the countries into developing, emerging, and developed, we found developing countries to be in stage IV, ahead of theoretical stage II. Emerging economies are in stage II, a step below the theoretical stage III. Only developed countries have maintained their position in stage V as proposed by the IDP theory. Globally, the data shows countries have traversed stages I, II, III, IV and V. Firms in developing countries must maintain their competitive advantage whilst relocating operations with waning competitive advantage abroad. Emerging economies must grow their economies faster than the current rate. The extra income should support an ambitious foreign investment policy that would escalate the current level of outward foreign direct investment. Governments in developed countries must pursue the role of “strategic oligopolists”, recognising and monitoring the conduct of other governments in the development and implementation of their multinational enterprise development strategies.

Innovative culture in personnel management in transport industry of Ukraine

Methods. The main methods used in the work are analysis and synthesis. With their help, the role and significance of innovative culture in the personnel management system of transport industry enterprises were determined (general theoretical principles, determinants of the formation of innovative culture and its practical implementation). The methods of generalization and system analysis made it possible to determine the system of principles on which the innovative culture in the personnel management system of enterprises should be based. Results. On the basis of the conducted study of approaches to determining the essential content of the concept of «innovative culture», the article examines the views of domestic scientists on the factors of formation and improvement of innovative culture in the context of personnel management. The role and place of innovative culture in the process of implementing the innovative strategy of enterprise development is determined. The main tasks and principles of forming an effective innovative culture in the context of personnel management in the transport industry are highlighted. The main functions of innovative culture in the personnel management system of the enterprise are substantiated. Novelty. The innovative culture of enterprises in the transport sector will contribute to the formation of its positive image among external counterparties (partners, consumers, potential employees, etc.), as one that actively develops and implements innovative ideas and is open to the perception of a new idea. Activities in the conditions of an effectively formed innovative culture stimulate specialists to reveal and realize their potential through the constant generation, selection, testing and implementation of new ideas. As a result of passing all stages of the innovation process – from the emergence of an innovative idea to its implementation – new knowledge, abilities, skills and experience are accumulated. Practical value. It is substantiated that innovative culture motivates enterprises of the transport industry to choose simple, clear goals and develops the desire of all personnel for innovative development. Innovative culture reflects the holistic orientation of personnel, fixed in motives, knowledge, abilities and skills, as well as in styles and norms of behavior. The constant updating of the «abilities» of the personnel contributes to the increase of the economic effect for the enterprise, the formation of a stable workforce of highly qualified employees. Innovative culture acts as a kind of filter on the way of introducing all innovations.

FORMALIZATION OF THE INFLUENCE OF EXOGENOUS AND ENDOGENOUS PROCESSES ON THE FINANCIAL ACTIVITIES OF AGRIBUSINESS ENTERPRISES

The functioning of business structures in the agricultural sector has recently become significantly more complicated. In today's conditions, it is becoming more and more difficult to develop security strategies for agribusiness enterprises, because factors that have arisen relatively recently, especially of an external nature, have a significant negative impact on the financial activities of enterprises. In order to make optimal financial decisions, the entire toolkit, developed and tested by many years of business experience in the agricultural sector both abroad and in the middle of our country, should be used. One of these methods is economic descriptive cognitive modeling, which allows to analyze external and internal factors influencing the activities of enterprises, evaluate the strength of their interaction, and graphically display cause-and-effect relationships in a dynamic system. The method of cognitive modeling was studied in order to formalize the influence of exogenous and endogenous processes on the financial activity of agribusiness enterprises. As a result of the research, the components of the development of enterprises in the agricultural sector were analyzed from the standpoint of ensuring the efficiency of their financial activities using cognitive modeling. A matrix of causality and a cognitive map of the influence of a number of factors on the target component "financial activity of the agribusiness enterprises" were built. Impulse modeling of the influence of given concepts was carried out. The results of the conducted cognitive modeling of the influence of factors can be used to develop a safe strategy for the sustainable development of enterprises of other industries in the conditions of dynamic changes. The application of the cognitive approach made it possible to foresee various processes of development of situations in this system that may arise in it under the expected influence of various factors, as well as the influence of regulatory and control systems.

Research on After Marketing Innovation of Automobile Spare Parts

This study selected company a as the study case company. Adopting the method of in-depth interview as the main method, inviting four management personnel of company A to conduct the interview, and adopting the correct recording method in the interview, and putting forward the research conclusion. The marketing strategy is directly related to the development strategy of the enterprise. Nowadays, the competitive auto parts enterprises in the automobile market should not only plan and develop the strategy, but also formulate the marketing strategy, adapt to the enterprise development strategy according to the different market demand, so as to improve the market response speed, adapt to the market changes and enhance the core competitiveness. In the past, A company only used a single channel to enter the market today, customer segmentation and possible growth channels, more and more enterprises to take multi-channel marketing, it is recommended that A company on the original basis to increase the new customer base.

Innovation enterprise development strategy in animal husbandry

The research relevance is determined by the need to create a strategy for the development of innovative entrepreneurial structures in livestock farming, the application of which can significantly increase the economic return on farms. The study aims to develop a strategy for the development of progressive livestock farms. The following general scientific methods were used for the study: analysis, synthesis, deduction, induction, and generalisation. Among the innovations considered were various genetic studies to improve the animal genome (the amount of meat and milk, the efficiency of feed assimilation), as well as the selection of genetically healthy embryos for breeding; the use of modern technologies in livestock farming, such as Radio Frequency Identification, Augmented Reality, Convolutional Neural Networks and Global Positioning System; technologies aimed at automating animal feeding processes. Particular attention was paid to various livestock monitoring systems created using advanced algorithms. A strategy for the development of innovative livestock farms was also presented, with drones, CCTV cameras, mixed reality glasses and scanner gloves as the main elements. Other necessary elements included a drone control module and software. Relevant calculations to prove the feasibility of implementing this strategy and its financial potential were also carried out. Provided that 82 units of various equipment are used, with a total cost of $187,970, the strategy provides for a profit of $1,072,030, with a 3-year implementation period and a payback period of less than 6 months. The practical significance of the information obtained is that it can be considered by researchers to further study the specifics of implementing innovative projects in livestock production, as well as to further develop various strategies for agricultural modernisation in Kazakhstan

Management of strategic development of enterprises in the energy market of Ukraine

The article examines the peculiarities of managing enterprises' strategic development in Ukraine's energy market. The main threats and dangers to the functioning of the energy industry in modern conditions were determined. The state of functioning of enterprises in the energy industry was studied. Based on the analysis of the electricity production volumes by different energy systems, the industry's and individual enterprises' development trends are substantiated. The state of the export potential of electricity to European countries was analyzed, resulting in a significant decrease in exports of all types of generation was revealed. The competitive position of Ukraine's energy industry, which has significantly decreased in recent years, has been studied. The main directions for increasing the competitiveness of energy-complex enterprises both in the domestic and foreign markets have been formed. It was determined that for Ukraine's energy industry, access to new European sales markets will significantly improve its competitive position, ensure the industry's economic activity, and contribute to its sustainable development. The definition of the strategic development of the enterprise is given. A conceptual model for managing the strategic development of enterprises in the energy market of Ukraine is proposed, which includes the following stages: definition of the purpose, principles, tasks, methods, and tools for managing the strategic development of the enterprise; analysis of the market and competitive environment; strategic planning; carrying out a SWOT analysis; resource planning; strategy implementation; monitoring and evaluation. The main objectives of the development strategy of energy industry enterprises have been formulated. The main principles of strategic management of the development of energy market enterprises are defined. The need to diagnose the competitive positions of the industry, which will allow us to determine the strengths and weaknesses in the activities of both individual enterprises and the complex, is substantiated. Identifying threats and weaknesses will allow managers to implement the necessary measures to minimize or eliminate them promptly, which will positively affect the development of energy industry enterprises. Keywords: management, strategic development, energy market, enterprise, management model.

SUBSTANTIATION OF THE STRATEGY FORMING PRACTICABILITY FOR THE INNOVATIVE ACTIVITY OF INDUSTRIAL ENTERPRISES

This article deals with the innovative strategy of the company’s development as one of the main factors in the development of the company’s competitiveness. Available approaches to building a strategy for innovative development of industrial enterprises have been analyzed. It has been established that the approach to the management of innovative development of the enterprise can be defined as strategic management. It also has been established that the sustainability of the innovative development strategy of the enterprise has a priority value, increasing the cost of the economic and social consequences of its decisions and actions implementation. The purpose of the research has been determined – substantiation of the practicability of forming a strategy of industrial enterprise innovative activity as a guarantee of strengthening competitive positions, meeting the needs of consumers, and further development of the enterprise. The outcome of the development of any business largely depends on the combination of strategies it chooses and the tools it uses for that. Innovation strategy is one of the main strategies of enterprise development. An innovation strategy is a plan used by a company to encourage advances in technology or services, often through investment in research and development. The goal is to create a mechanism of effective organizational and economic management that can contribute to the innovative development of the enterprise. Innovative strategies are necessary for companies that want to gain a competitive advantage. After all, modern market conditions provide for a fast pace of product life cycles; new discoveries are made and new products are manufactured every day. This article presents the relevance of innovation strategies and the types of innovation strategies considered by various authors. The problems of this topic, the authors who explore the subject are brought into sharp focus. The main tasks of the innovation strategy are shown. The stages of its formation and principles of construction are considered. It has been analyzed that whether the innovation process is revolutionary or evolutionary depends on the trend chosen by the company, as well as on its effective strategy of innovative development. For another thing, the level of intellectual resources of the company and human intellectual capital will also play a significant role in determining the result of this process. It was concluded that the process of determining the direction of innovative development of these enterprises can be compared with the development of an innovative development strategy. It was determined that the innovative strategy of the organization should be considered as a system of enterprise actions, aimed at achieving the long-term goals of its activity, further development, strengthening competitive positions, satisfying consumer needs, ensuring steady demand for products, through the use of complex considerations of the external and internal environment, influence, determination of strategic innovation goals and development indicators, and formation of a system based on this trends of innovative development, types of market strategic behavior, distribution of innovative achievements, etc. The questions that need to be answered when forming a strategy are identified: How do innovations create value for potential customers? How will the company distribute the value of the innovations that gave rise to them?

The Study of The Impact of Digital Finance on Corporate Green Investment

Green investment is an important way to strengthen pollution control and improve environmental quality. In recent years, in the rapid development of the economy at the same time, China is facing the serious problem of serious environmental pollution and lack of resources, change the mode of development, construction of a set of innovation, wisdom, high efficiency, green as one of the development model has become the future of China's enterprise development strategy of a major shift. In the future development of enterprises, green investment is a crucial part of breaking the traditional development model that has long relied excessively on high inputs, high pollution and high emissions, and shifting to a green and high-quality development model that relies more on technological advancement, efficiency improvement, and pollution and carbon reduction. Compared with traditional finance, digital finance expands the breadth and depth of financial development, and is a more sustainable, environmentally friendly and efficient mode of financial development, which may be able to become an important engine for corporate green investment.Based on the data of Chinese listed companies from 2011-2021, this paper studies the impact of digital finance development on corporate green investment. The empirical results show that digital finance significantly increases firms' green investment, and this conclusion still holds after a series of robustness tests.

Strengthen Post-service Education to Promote Enterprise Development Strategies

The purpose of this paper is to explore the importance of post-service education to enterprise development, and to study the role of post-service education in promoting employees' learning ability and career development. Through the analysis of the importance and problem attribution of post-service education to promote the development of enterprises, we can help enterprises improve the comprehensive quality of employees and promote the long-term development of enterprises. Based on actual cases, this paper will strengthen the specific role of post-service education in enterprise development through interview method, and put forward corresponding countermeasures to promote the development of enterprise post-service education and promote the sustainable growth of enterprises.

Інформаційні джерела та етапи стратегічного аналізу

To effectively carry out its economic activity, the enterprise needs to quickly respond to internal and external environmental changes, carrying out a strategic analysis. The effectiveness of such an analysis largely depends on the accountant's qualifications as the subject of its implementation. The article's purpose is to critically evaluate information sources, stages, and methods of strategic analysis, strengthening its theoretical and methodical support with the growing functional capabilities of the accountant. It was determined that the object of strategic analysis of the management process is the enterprise as an open management system and the forms and types of its activities. Strategic analysis helps create a system of main indicators of the enterprise's long-term development. The main tasks, information sources and strategic analysis stages were revealed. The strategic analysis methods, which are within the competence of a professional accountant, were critically evaluated. The article discusses the relationship between the functions of accounting and strategic analysis, given that both processes are performed by an accountant using many methods and professional judgment. It was established that qualitative strategic analysis is the key to effective enterprise strategic management. It is confirmed by the fact that the management strategy needs information about the strategic position of the enterprise, which is provided by accounting. An organizational and methodical mechanism for conducting strategic analysis by accountants of enterprises with an optimal set of methods and information sources was proposed. Combining accounting tools with traditional methods of strategic analysis (SWOT and GAP analysis) ensures obtaining conclusions for forming/adjusting the enterprise's development strategy in conditions of dynamic changes in the external and internal environment.

НАУКОВІ ЗАСАДИ УПРАВЛІННЯ СТРАТЕГІЧНИМ РОЗВИТКОМ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛІЗАЦІЙНИХ ПРОЦЕСІВ

Developing a development strategy is a critical stage, especially in the conditions of constant changes in the external environment and in the context of the agricultural enterprise's own goals and policies. This was formed on the need to optimize activities, adapt to new conditions and achieve competitive advantages. The success of an agricultural enterprise largely depends on the ability to mobilize resources and internal skills. A key factor is also the ability of managers to choose a strategic course of development that corresponds to market conditions and their own needs. The purpose of the article is to analyze the international experience of strategic management of agricultural enterprises and to determine the most acceptable directions for the Ukrainian economy in the formation of a sustainable development strategy in the post-war period. In the current conditions of the economic crisis, the main goal for an agricultural enterprise is not only to avoid the termination of its activities, but also to create conditions for future profitable operation. The methodological basis of the research is the basic provisions of economic theory, scientific developments of domestic and foreign scientists on this topic. Developing and implementing a development strategy requires not only flexibility and adaptability to changes, but also a high level of leadership skills and the ability to manage risks to achieve strategic goals. The substantiation of the proposal for the formation of a strategy for the sustainable development of agricultural enterprises makes it possible to more precisely approach the choice of alternative management solutions, create a strategic set and ensure the necessary balance in the functioning of agricultural enterprises. This contributes to the stabilization of the production of agricultural products and the receipt of sufficient income, which will allow enterprises to effectively ensure the process of extended reproduction. The practical significance for the country's development lies in revitalizing the agro-industrial sector and the economy in general, by moving to a strategy of economic growth.