Improving the efficiency of operating activities as a component of ensuring the sustainable development of enterprises

The paper is devoted to disclosure of the main theoretical provisions of effective management of the enterprise's operational activities in crisis conditions to ensure sustainable development. To ensure the efficiency of the enterprise, it is necessary to constantly improve the methods and means of managing the enterprise's operational activities focused on the sustainable development of the enterprise. The relevance of the topic is substantiated by the ambiguity of approaches to determining the efficiency of managing the operational activities of an enterprise using a wide range of indicators, scientific approaches and management methods. The purpose and main tasks of managing the operational activities of enterprises in crisis conditions are determined. The paper considers the relationship between profit and financial stability of an enterprise through the impact of profit on the return on assets, or capital advanced to the enterprise. Sustained net income and growth in the return on assets and shareholder capital ensure the financial stability of the company and contribute to its sustainable development. Recommendations on the expediency of using specific approaches to assess the impact of internal and external factors on the efficiency of operating activities, as well as in the process of identifying profitability reserves, are substantiated. The term approach means the direction of consideration of a particular subject, process, or phenomenon in which the system of research methodology should be implemented in relation to the object. For each of these subject areas, the approach should have certain features. The management of the company's operational activities is carried out through the implementation of a series of interrelated functions, such as planning, organization, motivation and control, which are combined through communication and decision-making processes, which is the essence of the process approach. The paper forms general scientific and specific principles of managing the operating activities of an enterprise, the choice of which depends on the management goals aimed at ensuring the sustainable development of the enterprise. It is proved that the use of modern forms and methods of operational management, digital technologies and anti-crisis strategies will allow enterprises to reduce risks and ensure sustainable development.