Domestic Industrial Enterprises Research Articles

DIGITALIZATION IN THE ACTIVITIES OF RUSSIAN TRANSPORT INDUSTRY ENTERPRISES

Information technologies and digitalization are actively used in the activities of enterprises in various industries. The terms "digitalization" and "digital transformation" should be distinguished. The degree of digitalization among enterprises in the transport industry and logistics is quite high. Further expansion of the introduction of digital technologies is facilitated by the adoption and implementation of government strategic documents. According to the author, the activities of transport enterprises have not yet entered the stage of digital transformation, although there are conditions for this. Transport and logistics enterprises use a variety of digital technologies and tools. They contribute to the positive economic result of enterprises. The goal is to consider the dynamics and trends of digitalization of the activities of domestic transport industry enterprises. Methodology. The study used a systematic approach and general scientific methods - statistical, comparative analysis and logical generalizations. Results. Differences between the terms "digitalization" and "digital transformation" are shown. The degree of digitalization of transport and logistics enterprises was assessed. Promising directions for the development of digital technologies in the activities of transport and logistics enterprises are presented. Field of application of the results. It is advisable to apply the obtained results to economic entities engaged in activities in the field of transport and logistics, as well as public administration.

Economic security of the industrial enterprise in the frameworks of business process reengineering

Economic security of the industrial enterprise in the frameworks of business process reengineering

Localization of innovative technologies of industrial production as a tool for intensification of import substitution policy

The main criterion for the successful implementation of import substitution policy is the location of domestic production on the domestic territory of the state, in order to reduce the negative economic consequences of the industrial policies of unfriendly countries, with the orientation of domestic industrial enterprises towards their own intensification of production, including the production of analogous products to imported ones, for subsequent replacement of imported technologies with domestic ones and supply of domestic products to the domestic market – production and sale of own products. Localization of production is the placement of manufacturing or component industrial production facilities on its own, separate, local territory, in order to reduce the cost of products and bring them closer to assembly sites or sales markets. The term «localization of production», in the scientific literature, is represented by a special case of territorial organization (localized enterprises in separate territories) of production processes for the creation of material wealth, which has a number of features: in the organization of production, a company with a higher level of technological development forms the “conditions of the game”, organizing the distribution of production of certain products among all participants; localization is often carried out on the territory of another state, which has a lower level of development of technology and technology and a higher demand for final products in the markets of this state; An additional benefit of localization is the optimization of process logistics, bringing it closer to consumers. The goal of localization is to reduce production, transaction and logistics costs and increase the level of investment. The article presents the author's position on the development of intensification of the processes of industrial import substitution, in modern conditions, the main idea of which is the creation of localized production, a full technological cycle in the activities of Russian industrial enterprises, representing: at the initial stage, a full line of production of components and import substitution of missing parts, to meet demand in the domestic market, and in the future, the development of processes of substitution of imported technologies, the formation and use of advanced development technologies, increasing export potential and strengthening their presence of Russian industry in world markets. The work explores the essence of localization of production, which is determined by the production of parts and components manufactured in Russia, at national production facilities, using its own technologies, in order to increase the intensity of import substitution processes.

СУЧАСНІ ПРОБЛЕМИ ФОРМУВАННЯ КОНКУРЕНТНИХ ПЕРЕВАГ ВІТЧИЗНЯНИМИ ПРОМИСЛОВИМИ ПІДПРИЄМСТВАМИ

The fact is demonstrated that the formation of competitive advantages by domestic industrial enterprises is a dynamic process, involving the creation or adjustment of unique value propositions that not only differ from those of competitors in the market but are also significant to consumers and difficult to replicate. Given the comprehensive nature of competitive advantage formation, it should encompass a range of strategies and approaches (such as product innovation, efficient production, process management enhancement, brand development, and others), the actions of which are intended to ensure successful market penetration, sustainable operation, and market growth. The proper format of the outlined process is achievable through timely recognition and resolution of issues that could hinder the viability and success of the manufacturing enterprise in the long term. Therefore, the article aims to identify contemporary challenges in competitive advantage formation by domestic industrial enterprises. Various research methods can be used to achieve this goal, including analysis of existing theories, empirical studies, case studies, surveys, and more. The research findings confirm that the dynamic nature of competitive advantage formation by domestic industrial enterprises is associated with several challenges, including rapid technological advancements, shifts in demand, changes in the competitive landscape, alterations in regulatory and legislative frameworks, and globalization. It is demonstrated that to address these challenges in the formation of competitive advantages, domestic industrial enterprises must continuously monitor market conditions, ensure flexibility, and have the ability to quickly respond to changes. The results of such research could serve as a basis for developing recommendations and strategies for enterprises aiming to enhance their competitiveness. Furthermore, the prospects for further research lie in the development of approaches to innovation management strategies, studying the impact of globalization on the competitive struggle of domestic enterprises, analyzing the relationship between technological changes and competitiveness, and examining market conditions.

Цифрова трансформація промисловості: сучасні реалії та пріоритети розвитку

The article examines the digital transformation of industry key priorities and the impact of its processes on ensuring progress towards achieving sustainable development goals. It is proved that changes in the technological modality lead to changes in socio-economic systems, in particular in institutional, social and economic components, as well as in socio-economic relations between the actors involved in the processes of the digital environment. There is a strong accent for the need and importance of promoting digital transformation, which has proven to be a force that opens up new opportunities for the development of industrial enterprises. The focus is on the essence of changes in business processes, features and industry specifics of digital transformation. The author's definition of the category “digital transformation” is given. The greatest demands of the industrial sector are characterized by advanced digital technologies. The European experience of providing digital services is studied. It is reasoned that digital transformation makes it possible to reduce the digital divide in terms of the level of digital technology adoption. Specific barriers and the main factors inhibiting the digital transformation of the domestic industrial sector are identified. Recommendations are developed in the context of priorities for the development of industry digital transformation. The results obtained deepen the theoretical and methodological foundations for managing the processes of Industry 4.0 formation and development in Ukraine in terms of identifying priority areas for the introduction of digital technologies at domestic industrial enterprises.

Applied aspects of the identity models application in the brand management system of domestic food industry enterprises

Applied aspects of the identity models application in the brand management system of domestic food industry enterprises

ИДЕНТИФИКАЦИЯ СТРУКТУРЫ И ОСОБЕННОСТЕЙ ПРОМЫШЛЕННЫХ ЭКОСИСТЕМ

In modern conditions of widespread digitalization and the introduction of sanctions restrictions, industrial enterprises need to be flexible and timely adapt to the current situation. In this regard, there is an urgent need to develop and implement new innovative ways of doing business, one of which is the creation of industrial ecosystems. The study aimed to analyze the functioning of ecosystems and identify the possible structure and principles of industrial ecosystems functioning. The key hypothesis of the study is the possibility of increasing the efficiency of domestic industrial enterprises by developing methodological support for the creation and functioning of industrial ecosystems in Russia. The methodological basis of the study is represented by the provisions of systems theory, digital economy and the concept of ecosystems. The research was carried out using methods of systematization, comparative and structural analysis. As a result, it presents the author's definition of an ecosystem, a system of principles for the functioning of an industrial ecosystem and the author's model of the composition and structure of industrial ecosystems. The author’s model being atomic in nature reflects the composition of the ecosystem, its interrelations, where the center is a base enterprise, uniting participating enterprises under its brand on the basis of a single digital platform to form a modular customer offer, expand boundaries, and increase competitiveness industry and ensuring the technological sovereignty of the country. The author's model of industrial ecosystems structure makes it possible to analyze the relationships between the elements of the ecosystem, see the composition (of all participants) of the ecosystem, as well as understand the essence of the work of industrial ecosystems from the inside, determine the key aspects of strategic planning and current operational management. The paper focuses on the need to assess the readiness of industrial enterprises for ecosystem transformation as a base enterprise or a participating enterprise, as well as the lack of approaches to assessing the effectiveness of industrial ecosystems functioning, which became a prerequisite for the development of the author’s approach and methodology on this issue. The theoretical significance of the study lies in increasing knowledge in the field of strategic planning and management of industrial enterprises and complexes.

Service to stimulate the student’s inventive activity at the university

The relevance of the topic of the article is due to the need to intensify innovation at domestic industrial enterprises to ensure accelerated technological sovereignty. The article presents the justification for the need to develop a university service to automate the process of generating a patent application, as an important component of inventive activity. The analysis of existing foreign software products for the formation and verification of applications showed that they cannot be used in domestic universities to obtain Russian patents. A step-by-step algorithm for the process of filing an application for a patent is formulated and an assessment is made of the possibilities of its automation using the service. For the possibility of developing a service to automate the process of generating applications, a description of its main functions is given (the presence of a line of application element templates; filling out a patent application form; assistance in compiling a description of an invention or utility model; support for multi-user work; integration with other systems; tracking the status of an application for grant of a patent, etc.). In addition, the qualification requirements for the service development team are structured in the form of the necessary knowledge, skills and practical experience. The main advantages of using the service for university students and other novice inventors are determined.

ОЦЕНКА ВЛИЯНИЯ ДОЛГОВОЙ НАГРУЗКИ НА ЭФФЕКТИВНОСТЬ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЯ

These days, domestic industrial enterprises tend to use borrowed funds for business development needs due to insufficient own funds for achieving the desired rates of sustainable growth. The forms and scopes of borrowing may vary depending on corporate goals and objectives at each stage of business development, including the possibility for the company to increase its debt burden without detriment to the operational performance. If the company's debt obligations grow at a higher rate than its profits, the company may be facing a loss of financial stability, potentially leading to bankruptcy. This article presents the findings of a study on the capital structure and change dynamics of a major furniture manufacturer in Russia, including the impact of the growing debt burden on the operational performance indicators. The study demonstrates that the capital growth rate slows down with an increase in the share of borrowed funds within the capital structure. Such borrowed funds, being essentially long-term financial liabilities, are found to dominate the overall capital structure, resulting in lower financial stability and a sharp rise in the company's debt service costs, which in turn contribute to reduced level of profits and lower return on assets. Based on the findings of this study, it was concluded that keeping on with the current trend of growing debt burden, the company will not be able to discharge its debt obligations through the operating activities at the given pace of business development.

Current trends in the development of domestic industrial enterprises

Methods. During the research, the author of the article used the following methods: structural and functional – when identifying the effect of interdependence of the industry as a group of enterprises and the economic activity of an individual enterprise that is part of it; grouping – when creating a classification of industrial enterprises of Ukraine; induction and deduction, generalization and systematization – when determining the main directions of ensuring energy efficiency at domestic enterprises and formulating recommendations regarding measures to increase the level of export orientation of industrial enterprises. Results. The article highlights the development trends of domestic industrial enterprises, the main of which is the influence of the transformation of the business environment on their activities. The main features of such a transformation are identified, namely: modernization and innovation, which become dominant factors aimed at increasing the productivity and competitiveness of enterprises; energy efficiency, export orientation and development of IT technologies; increasing the value of supply chain management and logistics to optimize production. It has been demonstrated that ensuring a balance between these directions of change will contribute to the creation of a sustainable and innovative industrial sector capable of responding to modern challenges and ensuring the sustainability of the development of the Ukrainian economy. Novelty. The author proved that industries influence the efficiency of the use of resources in the national economy (raw materials, energy and labor), which is caused by the desire of enterprises to be guided by the principles of rationality in order to maximize profit; on the social environment by providing support to local communities in the development of social and economic initiatives. The effect of interdependence was revealed, according to which the economic, technological, social and environmental aspects of the activities of enterprises within a certain industry create the conditions for the success of each individual firm that belongs to it. Practical value. Based on the analysis, it was determined that development in industry should be aimed at increasing efficiency, reducing costs, and increasing the flexibility of production systems. It also contributes to the implementation of the concepts of the industrial revolution (Industry 4.0) and the creation of modern, smart production environments.

Features of the Formation of the Digital Ecosystem of Industrial Enterprises in Order to Ensure Their Sustainable Development

In the article, the author analyzes the main trends of digitalization, which now have the strongest impact on the work of industrial enterprises. Since the formation of a digital ecosystem is becoming an important competitive advantage of the company, allowing to speed up communication between the company's divisions and counterparties, to increase the efficiency and speed of many business processes, the author considered it appropriate to develop a model to ensure the sustainability of business processes of an industrial enterprise in a digital ecosystem, within which binds together the two most important processes of modern transformation of economic entities - digitalization and focus on sustainable development. In the course of the research, it is proved that the creation of an efficient digital ecosystem at the enterprise significantly contributes to the implementation of the sustainable development strategy (ESG) of the enterprise and the achievement of its main goals. Against the background of sanctions restrictions, which also affected the IT industry to a considerable extent, the article assesses the problems of domestic industrial enterprises on the way to their digital transformation, as well as the possibilities of using domestic software, which are associated with financial support for such solutions from the state. The author also presents an example of algorithmization of business processes associated with reducing production costs using digital solutions on the example of a specific Russian industrial enterprise. Thus, based on the results of his research, the author comes to the conclusion about the high efficiency of the use of digital ecosystems in the structure of industrial enterprises and their unambiguously positive impact on the success of the implementation of ESG strategies.

Conceptual basis of activation of innovative activities of enterprises

The study is devoted to the problem of intensification of innovative activities of enterprises to solve the problems of liquidation of the consequences of the armed invasion of Russia and the post-war recovery of the domestic economy. The article analyzes the measures for successful innovation activity, formation of the relevant infrastructure, and state support. These measures, despite their number, are ineffective, as evidenced by the declining indicators of innovation activity of domestic industrial enterprises and the decrease in the number of employees involved in research and development. The reasons for the low innovation activity of domestic enterprises are analyzed, and it is concluded that the problems of innovative development of domestic enterprises depend on the ability to carry out innovative activities. It is proposed to solve the problems of innovative development of domestic enterprises by creating tools for managing innovation activities. These tools are able to provide conditions for: intensification of activities, orientation to the needs of consumers of innovative products, creation of opportunities for interconnection of participants in innovation activities, attraction of necessary financing. The author proposes a mechanism for ensuring the development of innovation activity based on elements of systemic, process and functional approaches, which allows choosing methodological tools, forming and technologically solving functional tasks. It is recommended to improve innovation activities by: forming organizational guidelines, which will allow to coordinate and regulate the ways of interaction between subjects and objects of management; coordinating external and internal development factors, which will allow to form the conditions for intensifying innovation activities; implementing management technologies, which will allow to carry out systematic and purposeful management of the development of innovation activities of an enterprise. The introduction of the proposed mechanism will facilitate the interaction of the state, science and industry within the framework of the exchange of knowledge and results of innovative activity, providing a basis for the formation of an innovative economy by activating the innovative activity of an individual enterprise.

FORMATION OF THE INNOVATION POTENTIAL OF COMPANIES IN THE CONDITIONS OF DIGITALIZATION

The relevance of the problem of innovative potential formation of companies in Ukraine is determined. The issues of interdependence of the processes of digital transformation and innovative potential formation of companies in modern conditions are analyzed. The essence of the concept “innovative potential of a company” has been clarified. A model of functional and structural decomposition of the company’s innovative potential formation is developed as a basis for a deep systematisation and study of the innovative processes taking place in the company. Dynamics of the development of innovation activity of Ukrainian companies are analyzed. It is investigated that digitalization processes at the macro level are being implemented more dynamically than at the micro level in Ukraine. Trends to decrease the innovation activity of domestic industrial enterprises over the past 20 years have been identified. It is proved that our country is taking some steps to create a favourable ecosystem for the development of digital technologies and the formation of innovative potential by business. The article reveals the reasons that reduce the innovative activity of Ukrainian companies, slow down the processes of digital transformation, and complicate the process of innovative potential formation: lack of financial resources, low level of national scientific and technical potential, regulatory imperfection for intellectual property of innovators, low level of innovation culture in the country, prevalence of short-term thinking over long-term thinking due to high turbulence in the external environment, excessive bureaucratisation of innovation administrative procedures, a growing shortage of qualified personnel, deficiencies in effective demand for innovation in the domestic market, etc. A research proposal includes a creation of favourable conditions for intensifying the processes of digitalization of companies’ activities and developing their innovation potential.

Assessment of resource potential as the basis for the formation innovative development management system industrial enterprises: scientific and practical aspects

Methods. The generalization and analysis made it possible to prove that the most important condition for the economic development of the country in modern turbulent conditions is to ensure the stability of the development of industrial enterprises in the real sector of the economy. In the course of the globalization of the economy, accompanied by the active development of the economic space, the acceleration of the exchange of information, technology, knowledge and experience, contribute to the transformation of industrial enterprises and increase their dynamism, which puts forward new requirements for doing business. The issues of the constancy of functioning and development of industrial enterprises are becoming increasingly important due to the increasing impact on business entities of negative trends caused by exogenous and endogenous factors (financial crises, pandemics, military events, etc.). Accordingly, qualitative changes are needed in the management mechanisms at the level of industrial enterprises to ensure their sustainable functioning and development. In unstable economic conditions, the management of industrial enterprises must be based on the principles of adaptation to ensure economically sustainable functioning and development in the long term. However, at present, one can state the low quality of management, which negatively affects the efficiency of industrial enterprises. Consequently, the modern market economy requires absolutely innovative approaches to management, which are based on the principles of selffinancing, self-sufficiency, self-government. Results. The author in the article analyzed the dynamics of the volume of sales (goods, services) of enterprises in 2010–2021 (according to the institutional and functional approach). The results of the analysis indicate that the volume of sold products (goods, services) of the industry in the total number of products sold for 2010–2021. 68% to 33.78%. Therefore, we can state the fact that the general industry provides from 30 to 40% of the total volume of sales, which confirms the priority of this industry in the development of the country's economy. The article analyzes the problems of industrial enterprises, identifies the components and their indicators necessary for a permanent assessment of the resource potential as the basis for the formation of a management system for the innovative development of industrial enterprises. Novelty. An algorithm is proposed for assessing the components of the resource potential of industrial enterprises in order to develop a management solution for the formation of a foresightinnovative enterprise management mechanism, which consists in successfully overcoming problems at domestic industrial enterprises, needs an integrated approach, including business support, technology modernization, stable energy supply, social responsibility and favorable conditions in the investment and regulatory environment. Only in such conditions it is possible to create certain positive conditions for the development of industry and ensure the sustainable growth of the country's economy. Practical value. It was determined that the solution of problems at domestic industrial enterprises of Ukraine requires comprehensive measures, including support from the state, involvement of the private sector, modernization of technologies and management, innovation, education and international cooperation. Only in such conditions it is possible to create favorable conditions for the stable development of domestic industrial enterprises.

Problems of ensuring effective Russian Federation industrial enterprises innovative activities management

The transformational processes taking place in the Russian economy over the past few years necessitate the development of new ways and methods to ensure the effective management of innovative activities of industrial structures. Before starting to solve this problem, it is necessary to identify the key problems that require prompt elimination in order to create a basic platform for improving domestic innovation management. The purpose of the scientific article is to study the innovative activity of Russian and foreign industrial enterprises and identify problems that hinder innovative growth. In the process of achieving this goal, methods of statistical, portfolio, structural analysis and synthesis, generalization, analogy, and system analysis were used. Based on the results of the analysis carried out by the author, recommendations were formed to ensure effective management of the innovation activity of domestic industrial enterprises. Scientific conclusions and proposals are of high importance for the development of theoretical and methodological provisions of innovation management and acceleration of economic and innovative growth of the Russian economy. Thus, the scientific recommendations and conclusions formed in the work can serve as an information base for the management of industrial structures in determining the vector of strategic development and increasing competitiveness. A strategic guideline for further research is the development of author's recommendations for ensuring effective management of innovation activities and improving the methodological tools of innovation management using modern digital technologies.

How was the import substitution program at domestic industrial enterprises in 2022?

The article considers the current state and future prospects of the implementation of the program of import substitution of foreign products and technologies in the domestic economy and industry. The author dwelt on measures to support business from the Government, and on the problems faced by entrepreneurs today.

Development of accounting and analytical support for the evaluation of investments in innovations by industrial enterprises

Introduction. New technological and economic challenges of our time demandindustrial enterprises to apply innovative approaches to the organization of production and management, therefore, investments in innovation are becoming one of the trends of sustainable development. Informed investmentdecisions require information and methodological tools, including accountingand analytical support. The purpose of the work is to consider the current state and directions of development of accounting and analytical support for the evaluation of investments in innovations by domestic industrial enterprises. Materials and methods. The paper analyzes approaches to the definition of accounting and analytical support; the author proposes their interpretation of the definition. The regulatory framework governing the accounting of investments in innovative development, the objects of which are R&D and intangible assets, as well as regulatory and author’s approaches to assessing the investment efficiency of projects are reviewed. Results. New federal accounting standards are compared and critically analyzed; a numberof recommendations on the application of the standards were proposed. Classical methods of investment evaluation are revealed; their advantages and weaknesses are identified. The development trends for the evaluation methods applied to the investments in innovations, proposed by modern researchers, and based on the decision tree, fuzzy set theory, multi-criteria approach, etc. are reviewed, and their advantages and disadvantages are described. Conclusion. The application is justified; the methodology derivedfrom the growth of the company’s value and applied to evaluate the innovationinvestment efficiency for the innovations is described and illustrated, since it reflects the ability of the enterprise to generate and multiply profits. The results of the work can be used by the scientific community to develop further directions for the development of accounting for investments in innovation and investment analysis, as well as by business entities to generateaccounting policies and accounting systems, as well as to assess the effectivenessof investments in innovation in order to ensure economic security and sustainable development.

FINANCING INNOVATIVE ACTIVITIES OF INDUSTRIAL ENTERPRISES OF UKRAINE

Ensuring the competitiveness of Ukrainian goods and technologies is an important problem, the solution of which is connected with the improvement of their development, production, sale and maintenance, that is, with the implementation of targeted financing of innovative activities. The purpose of the study is to determine the state and establish trends in the financing of innovative activities of industrial enterprises of Ukraine for the period 2000-2020 based on actual data provided by the State Statistics Service of Ukraine as of the date of publication of the article. Analytical method, methods of data grouping, graphic methods, methods of deduction, comparison, systematization and logical generalization were used in the research process. The article examines the dynamics of sources of financing innovative activities of Ukrainian enterprises over a certain period of time; considered internal and external sources of financing innovative processes, problems and prospects of their involvement by domestic industrial enterprises. It was established that in the period before the announcement of quarantine measures due to COVID-19 and the subsequent start of Russia's aggressive war against Ukraine, the main sources of financing innovative activities in Ukraine were: companies' own funds; funds from the state budget of the country; funds from foreign investors and funds from other funding sources (funds from domestic investors, grants, etc.). The conducted research shows that the state policy of Ukraine regarding the implementation of innovative activities is unstable and fragmented. Adopted state acts are not supported by financial and other instruments that would allow domestic enterprises to carry out and finance innovative activities at an accelerated pace. In such a situation, the leadership of our country should pay more attention to the improvement of the legislative framework and the creation of real financial instruments of forced assistance to Ukrainian enterprises in the implementation of innovative activities.

МЕТОДЫ УПРАВЛЕНИЯ И ОПТИМИЗАЦИИ ПРОИЗВОДСТВЕННОГО ПОТОКА ДЛЯ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ БИЗНЕС-СИСТЕМЫ ПРОМЫШЛЕННОГО ПРЕДПРИЯТИЯ

The article considers modern methods and approaches to management and optimization of production flow at industrial enterprises. The purpose of the research is to analyze the existing ap-proaches to management and optimization of production flow, to identify the interrelation of meth-ods of management and optimization of production flows, to determine the shortcomings of existing approaches, to form theoretical provisions and practical proposals for management and optimization of flow schedules of product output in their interrelation. Results obtained: The authors in this article clarified the concepts of "flow", "flow management", and "flow optimization", considered the key methods and approaches to flow management used at foreign and domestic industrial enterprises.

Механізм управління транспарентністю розвитку промислових підприємств в умовах конвергенції інвестиційних процесів на синектично-компенсаторній основі

It is determined that under the current conditions of intensification of competition struggle between domestic industrial enterprises and increasing market pressure from foreign competing firms, there is an urgent issue of highlighting the process of managing development transparency as one of the most important criteria for efficiency of the activities. The mechanism for managing the transparency of enterprise development on a synectic-compensatory basis, which is implemented in the context of convergence of investment processes, is formed due to the complex reflection of the dynamism and variability of economic interests and parametrization of the effective process of their balancing in a dynamic model of formation and use of the development potential of enterprises and in the presence of high quality of managerial decisions in comparison with competitors, which provides industrial enterprises with a competitive position in the market and forms a sustainable level of their development. That is, the effectiveness of managing the transparency of the development of industrial enterprises in the context of convergence of investment processes will be determined by the ability of the management system to achieve the set goals, outlining the need for their systematic and analytical research. It is appropriate to assess the quality and efficiency of the management system at industrial enterprises through the construction of a balanced system of signifiers and indicators, which is the basis for assessing the effectiveness of enterprises’ operation and is aimed at achieving their strategic goals. The unity of the backbone basis of the developed management mechanism in accordance with the managerial efficiency is confirmed by the consolidation of the elements of its construction, which is actualized in the format of accumulation of changes as a reflexive reaction to the processes of transformation. This allows to comprehensively manage all components of transparency in the development of enterprises in order to increase their efficiency, optimal organization of investment, supply, production and sales activities of the enterprise, reduce logistics costs, provide production with the necessary material resources and their effective use, optimize material, financial and information flows.