METHODOLOGICAL ASPECTS AND FINANCIAL MEANS OF ENSURING THE COMPETITIVENESS OF ENTERPRISES

Abstract

This article examines the theoretical and methodological foundations for assessing enterprise competitiveness in the context of an increasingly dynamic and globalized market environment. The study clarifies the economic essence of competitiveness as an integrated category that reflects a firm’s ability to efficiently utilize resources, maintain financial stability, introduce innovations, and satisfy consumer demand more effectively than competitors. Particular attention is paid to the systematization of internal and external factors influencing competitive performance, including production capacity, managerial efficiency, marketing strategy, technological development, and institutional conditions. The paper analyzes existing conceptual approaches such as the resource-based view, market positioning theory, and dynamic capabilities framework, and justifies the need for their integrated application in evaluation practices. Methodologically, both financial and non-financial indicators, composite indices, rating methods, expert assessments, and economic-mathematical tools, including efficiency analysis and benchmarking, are considered. The results demonstrate that a comprehensive and multi-criteria assessment system ensures more objective measurement of enterprise competitiveness and supports strategic decision-making aimed at sustainable development, improved performance, and long-term market advantages.