SUSTAINABLE DEVELOPMENT OF THE TRANSPORT ENTERPRISE: INTEGRATION OF ECONOMIC, SOCIAL AND ENVIRONMENTAL CRITERIA

The purpose of this paper is to determine the key criteria for assessing the sustainable development of transport enterprises, including economic, social and environmental aspects, as well as to develop economic indicators for a comprehensive assessing the sustainability of their development in the context of modern challenges. To achieve this goal, a number of modern general scientific methods and research techniques were used, such as: abstract and logical, including analysis and synthesis, induction and deduction; generalization – to review information sources, study domestic and foreign experience; system analysis – for the purpose of a holistic perception of the research object and a comprehensive analysis of the relationship between the elements within the defined problem as a whole. The paper analyzes and summarizes the existing definitions of the concept known as “sustainable development of an enterprise”, which allowed the author to clarify its meaning. Thus, “sustainable development of an enterprise” is a condition which enables an enterprise to continuously adjust the indicators (criteria) which are important for the enterprise and characterize the economic, social, environmental or other components of the enterprise's activities to a level which makes it possible to use available resources as efficiently and as long as possible without harming the natural environment and the interests of current customers. It was determined that in order to ensure sustainability and obtain the required level of profit, transport enterprises should strive for effective management of revenues and expenses. This management includes rapid diagnostics of revenue, cost and profit indicators, calculation and analysis of deviations, taking necessary corrective measures, controlling the compliance of actual revenues and expenses with planned ones, determining the expected profit and planning its use, as well as planning and forecasting revenues, calculating future expenses and justifying cost-saving and cost reduction programs. A study of the sustainable development aspects for a transport enterprise (economic, social, environmental, etc.) was carried out, which made it possible to identify a set of interrelated criteria that determine the external and internal environment. Usually, the main criteria for assessing the sustainable development of an enterprise are economic indicators that reflect the company's profitability. The analysis of the collected data allowed to form a set of economic criteria for assessing the sustainable development of a transport enterprise. The theoretical conclusions, approaches and recommendations proposed in the article can be used to create a methodology for a comprehensive assessment of the processes taking place at an enterprise. This will allow to draw reasonable conclusions about the level of achieving sustainability of the studied enterprise, identify problematic aspects and bottlenecks in its activities, and design a program to increase the level of sustainability at the enterprise.