Scientific and practical approaches to the classification of business processes of small enterprises of Ukraine in conditions of uncertainty and risk

The article is aimed at studying the existing classification features of business processes of small enterprises and, based on their analysis, substantiating the author’s vision of their improvement in the context of uncertainty and risk caused by the war. By researching scientific works on the above issues, the author has identified general and author’s approaches to the classification of business processes of enterprises, in particular small businesses. In the article, changes in the number of small enterprises in 2019-2023, as well as their performance are analyzed. The analysis of performance indicators of small enterprises over the past five years shows significant deterioration in their performance in 2022 due to the outbreak of war and slight improvement in 2023. Given the priority importance of small enterprises for reconstruction and innovative renewal of the Ukraine’s economy, the author points out the need to improve the existing approaches to modelling business processes of small enterprises and improve their classification under the impact of all risks and threats of today. The economic and cybernetic model of business processes of small enterprises has been built, which allows modelling them, detailing the, evaluating their efficiency, effectiveness, productivity and, is necessary, optimizing them. Given all challenges and threats faced by small enterprises, scientific and practical approaches to classifying their business processes have been improved. It is noted that business processes, on the one hand, should have a typical structure, and, on the other hand, should include specific features of small enterprises in the context of martial law. The author’s own approaches to the classification of business processes of small enterprises are proposed by the following features: recovery opportunities, business relocation, development level, types of risk, efficiency. To improve the efficiency of business processes of small enterprises, it is proposed in the article to use ESG principle, which is based on building business processes considering the prospects and standards of their development in the environmental, social and managerial spheres. Practical application of this principle requires development of the ESF strategy to ensure sustainable development of small enterprises, expanding boundaries of cooperation with investors, international financial organizations, and partners, which will help improving efficiency of their business processes.