Defining a System of Goals and Assessing the Level of Sustainable Development of Industrial Enterprises
Authors:   Kharkіv National University of Radioelectronics, Stepanova Olena V. , Obydiennova Tetiana S. ,   Ukrainian Engineering and Pedagogical Academy, Stepanova Nataliya S. ,   Ukrainian Engineering and Pedagogical Academy
Published: May 2024

Sustainable development is an objective necessity for the effective functioning of society. In the scientific works of both foreign and domestic economists, the discussion on the essence and methods of assessing sustainable development continues. The relevance of the article relies upon the consideration that the study of the problems of sustainable development at the level of industrial enterprises, in particular the development of scientific and methodological recommendations for determining the system of goals and assessing the level of sustainable development of industrial enterprises, is yet insufficiently elaborated. The aim of the article is to improve the theoretical foundations of sustainable development by developing scientific and methodological recommendations, defining a system of goals and assessing the level of sustainable development of industrial enterprises. To achieve this aim, a number of tasks are solved: an analysis of the theoretical foundations of sustainable development is carried out; on the basis of the system method of research, the factors of influence and criteria-indicators of sustainable development of enterprises are determined; according to the conception of management by goals, making use of the program-target method, a system of goals for sustainable development of industrial enterprises is defined; a hierarchy of the goals of sustainable development of enterprise has been built; the global (main) goal and sub-goals of sustainable development of industrial enterprises are formulated; on the basis of graph theory, a tree of goals (graphs) for sustainable development of industrial enterprises has been built; on the basis of the theory of utility, a multi-criteria model of integral assessment of sustainable development of enterprises has been proposed. The global (main) goal of enterprise development is formulated as «Achieving sustainable development of industrial enterprises». The tree of sustainable development goals of enterprises is a graph, the vertices of which are the goals, and the edges (arcs) are the connections between them. Depending on the purpose of the study, as well as the degree of specification of goals, it is possible to build many variants of the tree of goals, which will identify and illustrate various compromise alternatives for achieving goals. A system of criteria-indicators that characterize the achievement of the set goals has been formulated. As a criterion for achieving the goal, it is proposed to use a multi-criteria utility function. For an integral assessment of sustainable development, it is expedient to use the additive utility function, which makes it possible to calculate the integral indicator of sustainable development of enterprise. This, in turn, makes it possible to analyze the dynamics of sustainable development over a number of years, as well as to compare enterprises with each other.