MICROECONOMIC DIAGNOSTICS OF ENTERPRISE PERFORMANCE

Abstract

The article examines the theoretical and methodological foundations of microeconomic diagnostics of enterprise performance efficiency under conditions of economic digital transformation, increasing environmental uncertainty, intensifying competitive pressure, and the active implementation of innovative technologies in business process management systems. It is substantiated that contemporary trends in economic development significantly transform approaches to evaluating enterprise performance, as traditional methods based predominantly on financial indicators do not provide sufficient analytical comprehensiveness and fail to fully capture the impact of strategic, technological, social, and environmental factors on business outcomes. The purpose of the article is to develop and substantiate an integrated model for diagnosing of the enterprise performance, combining traditional financial and economic indicators, a balanced scorecard, competitive benchmarking and ESG analysis. The object of the study is the process of microeconomic diagnostics of the enterprise performance in the conditions of digital transformation and instability of the market environment. The article uses a complex of general scientific and special methods of scientific knowledge, such as: the method of theoretical generalization and systematization, comparative analysis, a systems approach, a graphical method. The study synthesizes classical and modern scientific approaches to interpreting the concept of enterprise efficiency, and own definition is also presented. The article proposes an integrated model of microeconomic diagnostics of enterprise efficiency, consisting of four interrelated components: the traditional financial and economic block, the strategic BSC block, the comparative benchmarking block, and the ESG assessment block. The functional role of each component is defined, their advantages and limitations are systematized, and the necessity of their integrated application in managerial decision-making processes is substantiated. It is concluded that the integration of financial, strategic, competitive, and ESG indicators enables the formation of a more objective, adaptive, and strategically oriented system for assessing enterprise performance efficiency. This approach enhances the quality of managerial analytics, ensures timely identification of internal development reserves, and strengthens the long-term competitiveness of enterprises.