Theoretical and methodological principles of comprehensive assessment of the economic sustainability of enterprises under crisis conditions.

Subject of study. The subject of the study is the theoretical and methodological approaches to assessing the economic sustainability of enterprises under conditions of an unstable external environment and intensification of crisis phenomena. Economic sustainability is considered as a complex multidimensional economic category that reflects the ability of an enterprise to maintain functional equilibrium, ensure continuity of economic activity, and adapt to changes in the internal and external environment. The aim of the study. The aim of the study is to substantiate theoretical and methodological foundations for assessing the economic sustainability of enterprises under crisis conditions and to justify the feasibility of applying a comprehensive assessment approach. The study focuses on revising traditional sustainability assessment methods, which are mainly based on financial indicators and do not fully reflect the systemic nature of enterprise functioning. Research methods. The methodological basis of the research includes general scientific and special methods of economic analysis, namely analysis and synthesis, comparison, systematization, abstraction, logical generalization, and structural analysis. These methods were used to analyze existing approaches to assessing economic sustainability and to identify their advantages and limitations in the context of crisis transformations. Results of work. Existing methods of assessing the economic sustainability of enterprises, including coefficient-based, integral, resource-based, factor, and expert approaches, are analyzed. Their strengths and limitations under crisis conditions are identified. The necessity of forming a comprehensive assessment approach that integrates financial, production, resource, managerial, and adaptive indicators of enterprise activity is substantiated. A structured system of indicators for assessing economic sustainability is proposed, which combines quantitative and qualitative characteristics of enterprise functioning and takes into account the impact of external destabilizing factors. Scope of application of results. The feasibility of applying comprehensive assessment as a tool for diagnosing the state of enterprises and forming well-grounded managerial decisions under crisis conditions is substantiated. The practical significance of the results lies in the possibility of using the proposed theoretical and methodological provisions to improve enterprise management systems, enhance adaptability, and ensure long-term economic sustainability.