ECONOMIC SUSTAINABILITY OF ENTERPRISES: THEORETICAL ASPECTS

Анотація

The article presents the basic theoretical aspects of economic sustainability of enterprises.As indicators of economic sustainability of the company it is advisable to use various aspects: profitability, management efficiency; financial sustainability; production potential and competitiveness; business activity; reliability; innovative activity; adaptability and social sustainability.The author interprets the concept of "economic sustainability of the enterprise": the highest form of sustainable organization of the production system is one in which the system is able to sustainably develop, improve, optimally using internal and borrowed resources, through the use of innovative technologies, advanced equipment, intellectual resources, patents, etc.The development for implementation of the system of management of the active economic stability of the enterprise (AESЕ), which is considered as a project, implementation of which is based on the project management methodology, is carried out.AESЕ consists of three main stages, which address the issues of enterprise sustainability ("Is the company economically sustainable?","Is the company absolutely economically unstable?","Is further business advisable?").Depending on the answer to the questions posed, an algorithm of action was developed.The author's view is presented regarding the category "economic sustainability of the enterprise", which should reflect the following conditions: the enterprise needs real income and maximum profit; the size of the profit must meet the needs of the production, the owners and the needs of the employees.In other words, the profit must ensure the reproduction of capital and resources; the amount of profit should be sufficient for the introduction of innovative technologies, preservation and creation of intellectual potential of the enterprise, creation of social guarantees of the personnel.Any company operating in the market is obliged to systematically monitor the current economic situation.In our opinion, a strategic guideline should be considered not so much the modernization of the existing integrated potential of the agricultural enterprise and the preservation of its positions, but rather the transition to an innovative type of development.

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