PurposeThe paper embarks on the development of theory and methodology for managing the sustainable development of machine-building enterprises through the use of quantitative modeling tools. The article proposes an algorithm for estimating the position of an enterprise in its competitive space for sustainable development.Design/methodology/approachThe three dimensions of sustainability (social, economic, environmental) are represented by the equations based on the multiple criteria of sustainability. The three-dimensional space is constructed and the effects of managerial decisions can be quantified in terms of the latter space.FindingsThe proposed model is applied in the case of Ukrainian machinery construction company. The effects of introduction of the environmentally friendly business strategy are assessed in the three-dimensional sustainability space. The changes in the level of sustainability can be estimated based on the projected changes in the criteria of sustainability.Originality/valueThe proposed methodology combines expert knowledge, empirical data and quantitative methods in order to quantify the level of sustainability of enterprises. The model can be extended to include additional dimensions and applied to different empirical cases.

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Sustainable development of a domestic enterprise depends on the rational use of all types of resources, which necessitates the transition to an optimal cost management system. The urgency and significance of the cost management problem necessitates a thorough research and the determination of the optimal cost structure. The article proposes a modeling procedure for improvement of accounting and cost management. The article highlights the features of the management and cost optimization procedure based on functional modeling and re-designing of business processes in the context of the process approach chosen by the majority of enterprises. In order to improve cost management and the activity of the machine-building enterprise, the article proposed the use of the IDEF0 (Integration Definition for Function Modeling business process) modeling methodologies, which reflects the process approach to the formation and identification of business processes of the enterprise.The article proposes to apply a modeling and redesign process for business processes to find reserves for cost reduction and improvement of cost management system, and presents models of cost management and business processes of freight transport of a structural unit of a machine-building plant. To optimize the costs of the enterprise proposed the use of functional-cost analysis. The content is determined, application of modeling and redesign of business processes is grounded in order to find the reserves of cost reduction. The procedure of using modeling and re-designing of business processes at Ukrainian enterprises is determined. The practical significance of the results obtained is to improve the accounting and cost management systems, the results of which can be simulated, which will allow planning, forecasting and cost modeling across the entire business processes chain, developing measures for obtaining the desired results for individual operations and, in general, for functional activities, etc. Keywords costs, cost management, cost optimization, functional modeling, business process, modeling and re-designing of business processes.

Латишева О.В. кандидат економічних наук, старший викладач кафедри «Економіка підприємства» Донбаської державної машинобудівної академії Ровенська В.В. кандидат економічних наук, доцент, доцент кафедри «Економіка підприємства» Донбаської державної машинобудівної академії

The article analyzes the social, economic and environmental consequences of hostilities in Ukraine. It has been established that the manifestation of the terrible consequences of the Russian-Ukrainian war in Ukraine primarily consists of significant direct human losses, colossal destruction, the further danger of constant shelling, deterioration of the quality of life of the population and forced migration. It is established how the forced migration of Ukrainians to safer cities affects the national economy and the economy of other countries. The dynamics of the level of quality of life were analyzed and the factors affecting the indicators of this criterion were determined. The changes in social indicators were analyzed, the dynamics of environmental pollution parameters were assessed, and the nature and number of environmental crimes from hostilities in Ukraine were clarified. It has been proven that the urgency of the problem of overcoming negative crisis phenomena requires the unification of the efforts of the international community, country governments, businesses and citizens, specialists in various branches of the economy, volunteers, activists, "opinion leaders", scientists, etc. It has been proven that the country's government is already adopting the country's reconstruction programs to reduce the level of socio-economic and environmental risks. A review of the adopted programs to reduce the existing risks in Ukraine to overcome the consequences of the Russian-Ukrainian war in the future was conducted.