EVALUATION OF THE EFFICIENCY OF USING THE WAGE FUND IN THE ENTERPRISE COMPETITIVENESS MANAGEMENT SYSTEM

In the context of digital transformation and globalization of labor markets, wage fund management (WF) is being transformed from an operational task into a strategic tool for ensuring business sustainability. This article proposes a comprehensive methodology for assessing the effectiveness of WF, integrating traditional economic indicators with human capital parameters based on a multi-level system of criteria that takes into account industry specifics, the stage of the enterprise life cycle, and strategic priorities. The scientific novelty lies in the development of a model of structural balance of WF as a factor of competitive advantage.