Abstract:

Ensuring the sustainable development of economic entities of all levels is a priority task of their management, both at the state, and at the regional and corporate levels. The diversity of existing approaches to the definition of the term "sustainable development entity" and the numerous approaches to determining the sign of such development complicate the evaluation of the phenomenon. The aim of the research is the development of a universal tool that allows us to identify and assess the level of sustainable development of such economic entities as a region, enterprise, individual entrepreneur; this tool should be based on the criteria predetermined by the logic of economic processes. A balanced scorecard was chosen as a tool for achieving the goal. Research methods include comparison, financial and economic analysis, and expert method. The results of the research allow firstly to identify the uniformity of the criteria of sustainable development for economic entities, meso-, micro - and nanolevel, and secondly, the admissibility of usage to assess the level of sustainable development of static and dynamic indicators that reflect the income and resources of the final results of the operation to the original, receipts, payments, commitments to their own resources, thirdly, to develop options for the development strategy of economic entities depending on the combination of the results obtained and the type of business entity.