DEVELOPMENT OF AN ASSESSMENT TOOLKIT FOR ENTERPRISE VIABILITY UNDER CONDITIONS OF UNCERTAINTY

Abstract

The article examines the problem of assessing enterprise viability under conditions of uncertainty caused by increasing environmental dynamism, war-related risks, macroeconomic instability, and transformational processes in the economy. It is substantiated that traditional approaches to enterprise performance analysis, mainly focused on financial indicators, do not provide a comprehensive reflection of its ability to function, adapt, and develop in a turbulent environment. Based on the generalization of modern scientific approaches to crisis management, risk management, resilience, and strategic management, the necessity of developing a comprehensive toolkit for assessing enterprise viability as an integral characteristic of its condition is determined. It is established that existing methodological approaches are fragmented and focused on evaluating individual components, which limits the possibilities for a systemic diagnosis of enterprise performance. The aim of the article is to develop and substantiate a system of tools for assessing enterprise viability, taking into account the multidimensional nature of this concept. A theoretical and methodological approach is proposed, based on the identification of three interrelated dimensions: operational, recovery, and developmental. It is proved that their integration makes it possible to form a holistic view of the enterprise’s ability to ensure stable functioning, recover from crisis impacts, and realize its development potential. A system of indicators for assessing enterprise viability has been developed, combining financial and economic indicators (liquidity, profitability, asset turnover) with managerial indicators (level of reserves, revenue diversification, innovation activity, adaptability of business processes). The expediency of using such an approach to improve the validity of managerial decision-making is substantiated. The scientific novelty lies in the formation of an integrated system of indicators for assessing enterprise viability, structured according to three dimensions and focused on combining financial and non-financial indicators. The practical significance consists in the possibility of applying the proposed toolkit for managerial diagnostics and crisis management. Prospects for further research are associated with the development of an integral assessment of viability and its empirical testing.