ECONOMIC CONDITION OF MODERN INDUSTRIAL ENTERPRISES: CHALLENGES AND WAYS OF IMPROVEMENT

The article considers the challenges and ways to improve the economic condition of modern industrial enterprises. According to the authors, the economic condition of any industrial enterprise is characterized by a set of values of indicators developed under a certain set of conditions, which are understood as objective conditions of the internal and external environment of the enterprise. As the most significant external factors affecting the economic condition of industrial enterprises, the authors emphasize: inflation, exchange rate fluctuations, changes in the cost of raw materials and energy carriers. They also focus on the following internal factors: optimization of business processes, implementation of lean production system, digitalization of accounting and planning, etc. The authors believe that in order to ensure the efficient operation of industrial enterprises it is necessary to conduct a comprehensive assessment of their economic condition, and the results obtained in this process should be taken into account when selecting and implementing measures aimed at its improvement. The authors consider the following as key measures: cost reduction; inventory of inventories, their organization and inventory management; improving the efficiency of fixed assets; repayment of customer debts; changing the structure of debt obligations.