FORMATION OF THE ECONOMIC MECHANISM FOR ENSURING THE ECONOMIC SUSTAINABILITY OF TRANSPORT ENTERPRISE
DOI:
https://doi.org/10.32703/2664-2964-2026-59-142-150Keywords:
economic sustainability, mechanism, components of the mechanism, ensuring economic stability, accounting and analytical support, estimation of economic sustainability, transport enterpriseAbstract
The article examines the theoretical and applied aspects of forming an economic mechanism for ensuring the economic sustainability of a transport enterprise. The relevance of the topic is substantiated in the context of increasing uncertainty, risks, and the impact of crisis phenomena, particularly due to martial law conditions. Economic sustainability is defined as the ability of an enterprise to ensure stable operation, efficiently use resources, and adapt to changes in the external environment. The expediency of developing an “economic sustainability ensuring mechanism” rather than an “economic sustainability management mechanism” is justified. The definition of the economic mechanism for ensuring the economic sustainability of a transport enterprise is proposed as a set of interconnected elements, tools, and managerial decisions, and the objectives of the mechanism are formulated. The main elements of such a mechanism are identified, including accounting and analytical support, external and internal factors, assessment of economic sustainability, planning and economic instruments, risk management, and measures to ensure economic sustainability. Their role in ensuring economic sustainability is revealed. The factors influencing the economic sustainability of transport enterprises are systematized, and the necessity of their consideration in the formation of the sustainability mechanism is substantiated. Scientific approaches to the assessment of enterprise economic sustainability are analysed. The author proposes a system of indicators for assessing economic sustainability across the main areas of enterprise activity, as well as an integral indicator of enterprise capabilities, which makes it possible to take into account not only the current state but also the potential for development and resilience to crisis phenomena. A set of measures to ensure economic sustainability is developed within the framework of financial, production and technical, personnel, organizational, and marketing components. The implementation of these measures will ensure optimal solvency and profitability indicators, increase the efficiency of resource utilization, ensure the continuity of the transport process, enhance labor productivity and service quality, and improve management efficiency and the enterprise’s adaptability to environmental changes.
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