FORMATION OF AN ALGORITHM FOR A SCIENTIFIC-PRACTICAL APPROACH TO ASSESSING THE LEVEL OF DEVELOPMENT OF CONFECTIONERY ENTERPRISES

Abstract

The article examines the theoretical and methodological foundations for assessing the level of development of confectionery industry enterprises under conditions of contemporary economic transformations. It is substantiated that the confectionery industry of Ukraine is one of the most dynamic and competitive segments of the food industry, whose functioning is accompanied by the increasing influence of external and internal factors. Among the key challenges are macroeconomic instability, inflationary processes, disruption of logistics chains, rising costs of raw materials and energy resources, shortage of financial resources, as well as the need to ensure a high level of product competitiveness in both domestic and foreign markets. It has been established that under such conditions, the formation of an effective system for assessing the level of enterprise development becomes especially important, as it provides the informational basis for making strategic managerial decisions.

Scientific approaches to the interpretation of the essence of enterprise development and the main conceptual approaches to its assessment are analyzed and systematized. It is determined that the existing methodologies are mostly universal in nature and insufficiently take into account the specific features of confectionery enterprises, particularly the short life cycle of innovations, the significant role of marketing instruments, seasonal demand, and the complexity of logistics processes. The expediency of applying a systemic approach to assessing enterprise development, which ensures the integration of financial, production, market, and innovation characteristics of activity, has been proven.

The purpose of the study is defined as the theoretical substantiation and development of a comprehensive algorithm for assessing the level of development of confectionery industry enterprises based on a system of integral indicators. The proposed algorithm includes preparatory, analytical, and pragmatic stages of assessment. Within the framework of the study, enterprise development is considered as a multidimensional process that encompasses economic and financial, production and technological, market and marketing, as well as innovation and personnel components. The methodological approach involves the transformation of individual indicators into normalized values followed by their aggregation into an integral index according to the Harrington scale.

As a result of the study, a scientific and practical approach to assessing the level of development of confectionery industry enterprises has been formed, based on the integration of financial, production, and marketing analysis tools. It has been established that the use of linear transformation methods and integral assessment enables the timely identification of problematic aspects of enterprise functioning and the determination of directions for improving operational efficiency. It has been found that one of the key constraining factors in the development of most domestic confectionery enterprises remains technological backwardness, which necessitates the intensification of innovation processes and the modernization of production.