ASSESSMENT OF THE ECONOMIC COMPONENT OF ENTERPRISE SUSTAINABLE DEVELOPMENT

Анотація

The article is devoted to systematization of the methodological tools for assessing the economic component of enterprise sustainable development. The main attention in the study is paid to the methods of evaluation and indicators proposed on the basis of an analysis of the essential characteristics of enterprise development, in particular such as sustainable development. In the article, as a result, several approaches to its interpretation are defined and it is concluded that this is a category that allows to comprehensively characterize changes in the state, the specifics and components of activity, as well as the effectiveness of the activities of economic entities under the influence of time and factors of the internal and external environment. Based on the fact that sustainable development of the enterprise is a complex and multidimensional process that requires the use of an integrated approach and multidimensional vision of the components, the results of the analysis revealed a comprehensive, selective and fragmentary methodological approaches, according to which it is advisable to assess the economic component of sustainable development of the enterprise by such three groups of indicators as indicators that reflect the dynamics of changes in the results of the enterprise's activity with planned or previous periods data; specialized indicators - various coefficients; indicators of qualitative assessment of efficiency, in particular, the results of expert audits. A set of indicators for quantitative and economic evaluation of development efficiency, consisting of three sets, has been proposed. The first includes a list of quantitative indicators of development, economic indicators of development and financial stability, the dynamics of which is informative for drawing conclusions. Two other sets of indicators are designed to assess the effectiveness of management measures for the implementation of environmental conservation projects for the use of "green" resources, as well as the involvement of technologies that use recycling.

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