ASSESSMENT OF THE EFFECTIVENESS OF STRUCTURAL CHANGES AND TRANSFORMATIONS IN THE PROCESS OF STRATEGIC MANAGEMENT OF ENTERPRISE DEVELOPMENT

The article examines the problem of evaluating the effectiveness of structural transformations of enterprises in a dynamic external environment. It is noted that effectiveness assessment is an important problem, but traditional approaches are not sufficiently effective due to volatility and measurement difficulties. The relevance of the research is determined by the need to develop new scientific and methodological principles for ensuring the effectiveness of structural changes in the context of strategic development and market turbulence. Given the growing volatility of the external environment, it becomes necessary to rethink the concept of effectiveness through the lens of strategic management and the use of a dynamic approach based on comparing the actual state of development with strategic guidelines. The main criterion for the effectiveness of transformation processes is the degree of achievement of the enterprise's strategic and tactical goals. Strategic effectiveness management allows for considering its various aspects: economic, social, technological, environmental, and others, while comprehensive assessment is carried out using resource-based and cost-based indicators. Key requirements for evaluating organizational changes include goal realism, focus on efficient use of resource potential, and the enterprise's ability to adapt to environmental changes. It is important to consider not only the achievement of planned results but also the conditions under which they were obtained, including personnel motivation. It is necessary to take into account additional "ideal" effectiveness criteria, such as profitability level, employee satisfaction, environmental and social responsibility, aimed at holistic and sustainable development. Focusing solely on one universal effectiveness criterion is inappropriate; it is more important to evaluate the organizational profile's correspondence to external environment requirements. It is critically important to consider the positions and expectations of various stakeholder groups, ensuring correspondence to their interests to maintain strategic stability. At the initial stage, it is proposed to aggregate costs and revenues by structural units (conditional business units), differentiating them into external and internal ones. Strategic justification of the feasibility of structural changes involves analyzing the ability of individual units to operate independently and the possibilities of changing the system of external interconnections of business units to achieve increased integral effectiveness based on the analysis of projected cash flows of revenues and expenses in potential economic areas, taking into account reorganization costs.