Process Management Initiatives Research Articles

КОНЦЕПТУАЛЬНЫЙ ПОДХОД К ПОСТРОЕНИЮ ИНФОРМАЦИОННОЙ ТЕХНОЛОГИИ РЕШЕНИЯ ФУНКЦИОНАЛЬНЫХ ЗАДАЧ МОНИТОРИНГА КООПЕРАЦИИ ПРЕДПРИЯТИЙ ПРОМЫШЛЕННОСТИ В ЦЕЛЯХ ОБЕСПЕЧЕННОСТИ ПРОДУКЦИЕЙ, ИЗДЕЛИЯМИ И КОМПЛЕКТУЮЩИМИ

A conceptual approach to the construction of information technology for monitoring products, products and components at industrial enterprises is proposed. The accounting of product movement is considered as a task of monitoring in logistics, which means the information flow corresponding to the product about the condition and movement of products, the management of which allows to achieve new competitive advantages for enterprises in the market. Design and technological solutions were used in the form of information technology elements for solving the monitoring problem, which is the novelty of the work. Conclusions are drawn about the need to create a unified information space and information technology for monitoring products, products and components as a tool for logistical support of industrial enterprise management processes.

Diagnostics of financial security management efficiency of agricultural enterprises

Subject. The article discusses ensuring the efficiency of financial security management of agricultural enterprises. Objectives. The study aims at the diagnostics of financial security management efficiency of agricultural enterprises. Methods. The study draws on general scientific and special methods, like analysis, synthesis, modeling, abstraction, systematization and generalization of obtained results. Results. The comprehensive assessment of the financial condition management process of enterprises in the Lugansk People's Republic reflects the level of achievement of management goals. My approach rests on the symbiosis of several areas of assessment: the level of financial security of the enterprise, determined by target parameters of financial condition; management performance in the field of financial security; the efficiency of using the resource potential of the enterprise. Conclusions. The financial security management of agricultural enterprises in the region is low, which is mainly due to a decrease in their financial condition and the land resource potential. The identified trends in the system of ensuring the financial security of enterprises should form the basis of a new concept for agriculture development in the region.

Evaluation of comprehensive early warning for higher education institutions' cloud model of simulated enterprise management cockpit.

The cross-disciplinary virtually simulated platform for enterprise management in universities' new business courses is an initiative practical framework based on scenario-driven tasks. However, there is a prominent conflict between the rapid operating cycle of simulation enterprises plus their fierce competitions and the strategic demand for real-time analysis for operational data. Based on such demand, this study takes the development method of the simulated enterprise management cockpit from Guangzhou Huashang College as an example. It adopts the combined weighting method based on cloud models to determine indicator weights, then qualitative and quantitative data analyses are conducted from five aspects: "business, finance and operation", "customer management and marketing", "internal operational objectives", "product development strategy", along with "team building and management". This approach achieves a comprehensive evaluation and early warning of the enterprise management process. Specifically, the subjective weights are determined by the Analytic Hierarchy Process, while the objective weights by the entropy weight method, finally verified by cloud model evaluation of its overall indicator performance. The design can evaluate the comprehensive performance of enterprise management indicators and students' activity participation through the cloud-based application and the digital cockpit, so as to fully presents the enterprise's overall management level, along with judgement of whether it is reasonable through pointers in different colors. In addition, apparent indicator-related characteristics are also utilized to assess future decision-making directions. Finally, this comprehensive approach can timely optimize operation strategies and facilitate budget allocation for future development.

Modern approaches to the formation of systems for evaluating the level of enterprises digitization

The article examines the essence of the concept of digital transformation of enterprises, which includes the introduction of digital technologies into the enterprise's business processes, management processes, and communication processes. The available approaches to assessing the level of digital transformation of enterprises, which is a necessary tool for further development strategy, were analyzed. It was determined that existing studies and scientific publications on the formation of systems for evaluating the level of digital development need some refinement, taking into account the specifics of the enterprises to which they are applied. A unique approach to forming an assessment of the level of digital transformation of aviation enterprises was proposed, according to which it is proposed to apply an integral assessment that takes into account indices of digital activity, maturity and interaction. The advantage of this approach is taking into account the specific processes inherent in aviation industry enterprises and forming a tool that allows you to assess the possibility of functioning of various aviation market subjects in a single information field. Special attention was paid to the method of calculating indicators that are part of the indices of digital activity, maturity and interaction. Thus, the assessment of the level of digital transformation of aviation enterprises will allow in the future to develop a joint strategy for the formation of a digital space in which the subjects of the aviation market will function.

REENGINEERING AS A STAGE OF THE MICRO-LOGISTICS SYSTEM LIFE CYCLE

Introduction. The modern business environment poses new challenges to enterprises, which requires, in particular, the application of a logistics approach and consideration of enterprise management processes as a micro-logistics system. This allows not only to take into account the peculiarities of the development of a company throughout its life cycle, but also provides an opportunity to effectively manage the duration of individual stages of their life cycle. Lifecycle analysis is a widely used tool for substantiating strategic choices aimed at the regular emergence of new products and the development of promising types of business. An important and relevant task is to study different views on the main stages of the life cycle of an enterprise as a micro-logistics system. Special attention should be paid to the study of the processes of managing the decline stage in the life cycle, which remains insufficiently studied, namely the use of the reengineering mechanism at this stage. Purpose. The purpose is to determine the peculiarities of the development of the decline phase in the life cycle of an enterprise as a period of time during which it is advisable to use reengineering to simplify and modernise the business processes of an enterprise as a micrologistics system. Results. The results of the study are to substantiate the potential to consider the enterprise as a micro-logistics system and to determine its inherent nature of both the logistics and design systems. The processes of managing the stage of decline in the life cycle have been studied, and it does not necessarily have to end with the ‘death’ or liquidation of the enterprise. It is substantiated that reengineering can be considered an option for its ‘revival’ or ‘transformation’, as well as the possibility of phased introduction of not only new business processes, but also the production of many different products. Conclusions. Based on the analysis, the study proves that reengineering should be considered not only as a tool that can significantly extend the life cycle of an enterprise’s products, optimise and improve processes at each stage of its life cycle, and adapt them to new realities and opportunities, but also as a life cycle stage that replaces the stage of enterprise decline. Such an approach, combined with a project-based approach to managing an enterprise as a micro-logistics system, will significantly increase the efficiency of its operations and have a positive impact on competitiveness in a turbulent market.

Investigation on the strategy of business administration level of enterprises in the new economic environment.

In the face of the new economic environment, enterprises must continuously enhance their capabilities to achieve long-term development. In the current market scenario, business management relies on economic principles and legal accounting. Considering the current market situation, the article analyzed enterprises system reform and production planning, proposing corresponding countermeasures. Therefore, in order to achieve rapid development, it was necessary to strengthen the management of enterprises. In this paper, the current problems faced by enterprises, solutions and the significance of enterprises needed to improve their management level were explained, and the situation of enterprises was analyzed through the enterprise strategic management model. Comparing with the traditional management model in terms of the complexity of enterprise management processes, efficiency, management level score, and quarterly profit,findings reveal that the management model in the new economic environment has reduced the complexity of the enterprise process by 0.17 points. The management efficiency has increased by 0.15 points, the management score has increased by 14 points, and the quarterly profit of the company has increased by 30,000 yuan. Furthermore, it is elucidated that, in the new economy, enhancing the management level is essential for enabling enterprises to attain long-term development.

The Role of Expectancy Theory in the Organizational Management Process in Innovative Entrepreneurial Enterprises

The expectancy theory, originally put forth by psychologist Viktor Frankl, is a psychological framework that offers insights into human motivation and conduct. This theory suggests that the amount of effort individuals exert is directly influenced by their anticipation of particular outcomes and the degree to which those outcomes are personally appealing. Essentially, individuals adjust their behavior based on their assessment of the effort required to achieve specific outcomes and the value they attach to those outcomes. Within the realm of innovative entrepreneurship, organizational management faces a range of challenges. Among these, the rapidly evolving business environment stands out, necessitating constant adaptability and proactive planning. Additionally, attracting and maintaining talent is crucial, as the success of any enterprise heavily relies on its ability to recruit and retain key individuals. Furthermore, the establishment of an organizational culture has a profound impact on employee satisfaction, loyalty, and their capacity for innovation. Resource management also plays a pivotal role, particularly in the efficient allocation of funds, time, and technological resources. Lastly, competitive market forces and the need for strategic adjustments are realities that innovative entrepreneurial ventures must navigate, demanding continuous strategic realignment to maintain competitiveness. Against this backdrop of complexity and dynamism, the application of expectancy theory offers valuable insights for organizational management. By understanding and applying this theory, innovative entrepreneurial ventures can more effectively stimulate employee motivation, refine incentive systems, enhance goal management, and foster employee growth and engagement. To a certain extent, these functions can assist enterprises in overcoming various challenges in organizational management processes, thereby bolstering overall organizational performance.

Influence of relational leadership on employees' informal knowledge sharing: The effects of organizational commitment and team diversity

This research aims to delve deeper into the impact of relational leadership on informal knowledge-sharing behavior and expand empirical research on these aspects in the Chinese context, providing further managerial perspectives for business leaders. This research focuses on in-service employees from 16 Chinese enterprises as our study subjects. We employ a questionnaire survey method to research the relationship between relational leadership and informal knowledge-sharing behavior. To construct a theoretical model, we also introduce two variables: organizational commitment as a mediating variable and team interdependence as a moderating variable. Examination of 683 data samples indicates that relational leadership facilitates employees' informal knowledge-sharing behavior and strengthens their organizational commitment. Importantly, raising organizational commitment levels serves as a means to promote the emergence of informal knowledge-sharing behavior. This means that relational leadership has a direct effect on employees’ informal knowledge-sharing behavior and can indirectly improve it by making employees more committed to the organisation, with organizational commitment acting as a mediator. Team interdependence makes relational leadership more effective for informal knowledge-sharing behavior. Studying the impact of informal knowledge sharing behavior among employees from the perspective of leader behavior style can promote the understanding of employee sharing behavior in the management process of enterprises and help enterprises maintain or even continuously acquire development motivation and vitality.

Changes and Challenges of Recruitment Models in the Era of Big Data Intelligence

With the rapid development of information technology, we have ushered in the era of big data intelligence. In this era, there is an explosive growth of data, and the application of intelligent technology is becoming more and more widespread. The arrival of the Big Data Intelligence Era has brought a far-reaching impact on the recruitment model. This paper first introduces the development of big data and artificial intelligence, and then analyzes the application of big data and artificial intelligence technology in enterprise recruitment management, and then analyzes the changes it brings to the recruitment mode, including effectively improving the efficiency and accuracy of recruitment, providing data support and scientific guidance for the development of recruitment plans, making network recruitment more efficient and cost advantageous, recruiting groups tend to be more diversified, solving the pain point of accurate matching of people and jobs, etc., and then analyzes the changes it brings to the recruitment mode. Finally, it analyzes the challenges to the recruitment management process of enterprises in the era of big data intelligence.

Transformation and development strategy of digital publishing marketing based on big data and fuzzy control algorithm

Digital publishing is the process of informatizing the content of traditional publishing. It not only involves the processing of information, but also includes the whole process of digital publishing enterprise management and operation. Compared with traditional publishing, digital publishing has a wider distribution channel with the advantages of more diverse forms and marketing aspects, the transition from traditional digital publishing to digital publishing has become an inevitable trend. But there are still many problems in digital publishing in our country. Including the transformation of digital copyright awareness and maintenance of digital copyright, the source and maintenance of digital publishing technology, and the scarcity of compound talent resources. In order to solve these problems, we must combine the digital publishing industry with modern information technology. This paper builds a digital market preference prediction model based on big data and fuzzy control algorithms. By analyzing and predicting each consumer’s usage information, the digital consumer market preference is obtained. This research uses big data and fuzzy control algorithms to build a consumer market preference estimation model for digital publishing transformation. Through the observation of the consumer market, it can promote digital companies to make effective decisions and conduct reasonable organizational analysis, which can further improve The development process of digital publishing transformation promotes the overall development of the enterprise. Through verification, this model has high accuracy and reliability, can support the operation of actual enterprises, and plays an important role in the development of enterprises. Finally, based on the content of the article research, we put forward the following suggestions for the transformation and development of digital enterprises (1) conduct market analysis through big data and fuzzy control technology, and clarify market positioning (2) promote traditional publishing and digital publishing through big data and fuzzy control technology Integrated Development of Publishing (3) Cultivate Excellent Composite Talents for Digital Publishing Transformation.

DETERMINING COMPONENTS OF THE METHODOLOGICAL PLATFORM OF THE CONSTRUCTION ORGANIZATION IN THE CONDITIONS FOR DIGITAL TRANSFORMATION OF OPERATING SYSTEMS OF PROJECT EXECUTORS

Digital technologies of construction organization are becoming increasingly common and necessary tools for effective management of processes on construction sites. In today's world, where speed and accuracy of work are of crucial importance, the use of digital technologies allows to achieve the highest productivity and efficiency in the construction sector. The article analyzes the paradigms of implementation of construction organization processes on the basis of modern information technologies, defines the development trends of the implementation of enterprise management processes in the structure and means of intellectual information systems. An important analytical means of adjusting decisions regarding reengineering and digital transformations of operating systems in the format of introduced methodologies and tools is a subsystem of formalized adjustment of decisions, which allows to establish a measure of the sensitivity of the effective indicators of the "digital transformations" project to the deviation of functional, time and other parameters from the expected trajectory of the implementation cycle of such a project , which are considered as "random" values, discretely distributed in a certain range of "deviations". The leading and systemic means of getting out of crisis and destructive situations for construction enterprises, as well as for other industrial enterprises, is the innovative radical or partial transformation (modernization) of the operating system of the enterprise and the system and structure of the administration of its activities operating at the enterprise on the basis of the latest information technologies of the architectural environment, including virtual design and construction (VDC, Virtual Design Construction), integrated digital delivery (IDD Integrated Digital Delivery), building information modeling (BIM, Building Information Modeling) and IFC format (Industry Foundation Classes). The article highlights the technologies used in the construction and implementation of models of management processes in information systems, the use of which simplifies the complexity of modernizing the information system to solve the tasks of construction organization processes. The main models of the organization of activities in the conditions of digitalization and the possibility of increasing the efficiency of the management processes of the construction enterprise using information systems as a digital way of presenting the directive organizational-technological and technical-functional characteristics of the construction object are defined and systematized.

The latest approaches and technologies to increase the competitiveness of aviation enterprises in modern conditions

The article discusses the essence of the concept of enterprise competitiveness management, encompassing all enterprise management processes, such as production, sale of products, provision of services, and others. It has been identified that the spectrum of existing research on scientific approaches to competitiveness management requires some structuring and refinement, taking into account the latest trends and the specifics of the activities of aviation enterprises in modern conditions. A unique perspective on structuring scientific approaches to managing the competitiveness of aviation enterprises has been proposed, according to which the discussed approaches are categorized depending on the object, target parameters, scientific directions, innovative technologies, and combined objects. The advantage of such structuring lies in a better understanding of the specifics of existing approaches and the identification of innovative scientific approaches to enterprise competitiveness management that require further research. Special attention has been paid to the study of key aspects and specifics of the logistic approach, which involves finding a compromise and balance of interests and responsibilities, consistency and coordination of actions, subordination of partial to general, and measuring the results of activities not only from the perspective of resource savings but also the magnitude of losses caused by irrational actions of chain participants. The logistic approach to managing the competitiveness of aviation enterprises lies in the implementation of the supply chain management concept, aimed at effectively servicing demand and creating additional value for consumers, and realizes a customer-oriented approach to competitiveness management. Direct tools of the logistic approach that can be effective in managing aviation logistic processes have been identified in the article, such as ESG technologies, CALS technologies, Agile approach, IoT, Blockchain, Artificial Intelligence, robotic systems. The advantages of these tools and their application areas are indicated. Thus, the use of various approaches and technologies will enable aviation enterprises to find optimal solutions to enhance their competitiveness in modern conditions.

An integrated methodology for enterprise financial management capability evaluation based on EDAS technique and group decision making

The financial management capability of enterprises, as an important component of their soft power, has a decisive impact on the success or failure of their operations. In the increasingly fierce market competition, enterprises must continuously improve their financial management capabilities in order to ensure efficient operation and achieve better economic benefits. Insufficient financial management capabilities in enterprises can seriously affect the stability of production and operation, hinder the realization of profits, and hinder the long-term development of enterprises. In order to better improve the financial management level of enterprises and promote the standardization of financial management, it is necessary to use scientific techniques to evaluate the financial management ability of enterprises, so as to accurately grasp the key links in the financial management process of enterprises and implement targeted effective measures. The enterprise financial management capability evaluation is a classical multiple attribute group decision making (MAGDM). In recent years, the MAGDM problem has become an important research field in modern decision science. This paper extends the EDAS technique to the 2-tuple linguistic Pythagorean fuzzy sets (2TLPFSs). On the basis of the original EDAS technique, 2-tuple linguistic Pythagorean fuzzy number EDAS (2TLPFN-EDAS) technique based on cosine similarity measure (CSM) and Hamming distances is managed for MAGDM. Finally, a case study for enterprise financial management capability evaluation and some comparative analysis with the other techniques show that the new technique proposed in this paper is effective, reasonable and accurate. The main contribution of the paper is summarized: (1) the 2TLPFN-EDAS technique based on CSM and Hamming distances is managed for MAGDM under 2TLPFSs; (2) The entropy is employed to manage the attribute weight based on cosine similarity measure(CSM) and Hamming distances under 2TLPFSs; (3) the 2TLPFN-EDAS technique is employed for enterprise financial management capability evaluation and were compared with some existing techniques; (4) Through the comparison, it is found that 2TLPFN-EDAS technique for enterprise financial management capability evaluation proposed are effective.

INFORMATION PROCESSES IN MODERN ENTERPRISE MANAGEMENT IN THE SYSTEM OF VIRTUAL ECONOMY

The developed methodological recommendations regarding the formation of a range of scenarios for the development of industrial enterprise activity, taking into account the indicators of enterprise management information processes based on the construction of management scenarios allow to explore the activity of the enterprise comprehensively. The proposed and implemented recommendations during the evaluation of information management processes of the enterprise, combine the scenario approach and the method of correlation-regression analysis, as well as they allow to determine the impact of integrated indicators of labor, manufacturing and financial sphere on the indicator of ensuring the management effectiveness regarding information processes using different scenarios: pessimistic, neutral, optimistic. An important step in the evaluation process of the enterprise’s activity is to determine the dominant in different development scenarios factors which influence the effectiveness of the information process of industrial enterprise management. Thus, during the pessimistic and neutral scenario, enterprise development is possible by increasing the usage efficiency of production means, such as labor and production funds. During the transformation, process from a pessimistic to a neutral scenario, the role of material incentives increases, in particular, the size of wages. In terms of the optimistic development scenario of enterprise, the priority of the solvency factor is increasing. Identified dominant factors make it possible to influence the state of the enterprise and reduce its sensitivity to changes. The developed methodical approach to the evaluation of the enterprise’s information management process effectiveness is aimed at determining the critical levels of indicators, compliance with these indicators will improve the efficiency of the information management process of an industrial enterprise in case of gradual implementation of its stages. Implementation of the proposed methodological approach based on determination of indicators` limiting values allows to make the transition of the enterprise from a pessimistic development scenario to a neutral one, as well as from a neutral one to an optimistic, which in turn provides an opportunity to determine the target development parameters of the enterprise depending on the current state of its activity.

THE DEVELOPMENT OF INDUSTRY 4.0 AS THE BASIS FOR ADAPTIVE MANAGEMENT OF THE FORMATION OF THE FINANCIAL AND ECONOMIC POTENTIAL OF AN INDUSTRIAL ENTERPRISE IN UKRAINE

The processes of digital transformation today are driving forces of change in almost all spheres and industries, and also open up opportunities for the introduction of new technologies and the construction of digital business models. The aim of the article is to characterize the digital transformation of enterprise management and digital decision-making processes taking into account the development of Industry 4.0 in Ukraine. Digital transformation of business is a very necessary and relevant process, which serves as a driver for changes in the company, changing the needs of customers, the actions of competitors, and promotes the emergence of new technologies and services. The gap between Ukraine and most European states is significant, and, according to experts, it will take 3 to 5 years to overcome it, provided the economic situation is stable, as well as the inflow of investments. Instead, Ukraine has a fairly large potential and a developed IT sector, which is the driving force in the implementation of Industry 4.0 technologies. The synergistic digital transformation of domestic governance, business, and industry, that involves the transition to European business standards in the context of the development of the information economy, digitalization, industrialization, digital transformations, informatization of society, and globalization of the economy, should become a challenge for Ukraine. These processes require improvement of competitiveness, income and infrastructure of enterprises; acceleration of digitization of the most promising sectors; wider use of IT products and services by domestic companies; strengthening the country's defense sector. As a result of business adherence to the leading principles of digital transformation, there is a gradual change in business processes and the transition to digitization using Industry 4.0 tools and models. Based on the project of the national development strategy 4.0, the article presents a SWOT analysis of the digital transformation of enterprise management and digital decision-making processes, taking into account the development of Industry 4.0 in Ukraine.

КЛЮЧОВІ АСПЕКТИ МОДЕЛЮВАННЯ БІЗНЕС-ПРОЦЕСІВ У СФЕРІ ГОТЕЛЬНО-РЕСТОРАННОЇ ІНДУСТРІЇ В УМОВАХ НЕВИЗНАЧЕНОСТІ

The article examines modern approaches to modeling business processes in the hotel and restaurant industry in Ukraine. It emphasizes that over the past three decades, strategy has been the primary building block of competitiveness, but in the future, the search for sustainable advantage may shift to the processes of business model formation. The article describes various authors' approaches to this concept and the sequential stages of building a business model under unstable economic conditions. It characterizes the differences between business processes in the hotel and restaurant sectors and proposes an author's approach to the key elements of business modeling. Based on analyzed data, the article concludes that the leading hotel chain, Marriott International Inc., views sustainability as a key aspect of all business processes. Consequently, it highlights major development directions such as investing in the latest technologies, particularly in improving user digital platforms, developing the mid-price segment, and digital transformation, which could be relevant for other hotel and restaurant chains, including those in Ukraine. Different business models in the hotel and restaurant industry are shaped by commercial decisions made by hotel investors and hotel management companies regarding: оwnership of hotel premises and buildings; brand independence or affiliation with a larger hotel network operating under a unified brand; establishing and ensuring compliance with brand standards; risk distribution and profit-taking from hotel business operations; managing the team that makes daily operational decisions in the hotel (including staff recruitment and training). Thus, the further successful development and operation of enterprises in the hotel and restaurant industry will depend on their ability to adapt to changing market conditions, implement innovative solutions, and maintain sustainable development. The key aspects of business process modeling proposed in the article will introduce an element of certainty into the enterprise management process and integrate the latest management approaches into specific business processes, considering their specificity. Depending on the set goals, the methodology for modeling business processes can be narrowed or expanded.

АНАЛИЗ МОДЕЛИ УПРАВЛЕНИЯ ЦЕЛЕВЫМИ ЗАТРАТАМИ ФИНАНСОВОГО УЧЕТА ПРОМЫШЛЕННЫХ ПРЕДПРИЯТИЙ

The pace of development of industrial enterprises plays an important role in the economic growth of a country. As the number and scale of industrial enterprises gradually increase, they face serious challenges in a highly competitive environment. To gain a foothold in the market, industrial enterprises need to improve their financial management and achieve greater economic benefits through cost control. Therefore, targeted cost management has become a key component of financial accounting that industrial enterprises should pay attention to. In view of the above, this paper analyzes the target management model of financial accounting in industrial enterprises and suggests measures to improve the effectiveness of the management model to improve the financial management process of enterprises and increase their economic benefit.

Analysis of Enterprise Management and Marketing Strategy Innovation Based on Big Data Era

Abstract The improvement of the level of informationization and the development of network science and technology have prompted the transformation of marketing methods, and the requirements of the market for the management of enterprise marketing strategy are also improving. This paper integrates the process of enterprise management and enterprise marketing strategy construction, and constructs the model of continuous marketing ability according to the system of enterprise marketing strategy operation ability and marketing strategy construction process, and constructs the model of enterprise management and enterprise constant marketing ability. From the perspective of resources and competition, the enterprise marketing power model and marketing resource allocation model are proposed and analyzed. Combined with the market research data, the user groups of R Vehicles Ltd. are characterized. With the help of LDA method, the theme capture of multi-platform user evaluation text is carried out to establish the product word-of-mouth marketing model. According to the enterprise marketing grid resource demand, BP neural network is constructed to predict the enterprise marketing expenses and evaluate the efficiency of marketing resource allocation. The analysis shows that the company’s marketing staff salary accounts for 0.4909 of the total marketing resources, resulting in a waste of resources, and thus the company should adjust the ratio of marketing resource allocation, focusing on the input to output ratio.

ПРОБЛЕМАТИКА ОБЕСПЕЧЕНИЯ УСТОЙЧИВОГО РАЗВИТИЯ ПРОМЫШЛЕННЫХ ПРЕДПРИЯТИЙ: КОНЦЕПТУАЛЬНОЕ ПРОСТРАНСТВО, МЕХАНИЗМЫ И СИСТЕМЫ УПРАВЛЕНИЯ

The article is devoted to the results of a study of industrial enterprises sustainable development discussed in scientific discourse and measures taken in practice to resolve the multifaceted issues behind these issues. Relying on the provisions and principles of the systemic paradigm in streamlining the issues of sustainable development of enterprises made it possible to identify sources of negative impact and classify them in the context of managers’ ability to control and influence various factors. On this basis and taking into account the specifics of industrial enterprises, in particular, the limitations of the applicability of the ESG concept to ensure the sustainable development of the enterprise are formulated, conditions for the progressive achievement of sustainable development are proposed. From the standpoint of management tasks, the actions of the manager and enterprise management mechanisms are proposed, which are essential for the development of intelligent management systems to ensure the sustainable development of the enterprise. The article also covers the issues of automation and intellectualization of enterprise management processes on strategic, tactical and operational circuits. To identify the factors of sustainable development and the mechanisms for achieving it, such general scientific research methods as systematization and classification (including scientific ideas), analogy and generalization, induction and deduction, decomposition and aggregation, and methods of system modeling were used.

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.