DIAGNOSTICS OF ENTERPRISE COMPETITIVENESS WITHIN THE CONTROLLING SYSTEM OF FINANCIAL AND ECONOMIC RISKS IN BUSINESS PROCESS IMPLEMENTATION

Introduction. Under the current economic conditions, the importance of enterprise adaptability to changes in the external environment is increasing, which necessitates a systematic financial and economic diagnosis of business operations in times of emergencies. A crucial aspect of maintaining enterprise competitiveness is the existence of an effective controlling system for financial and economic risks associated with business process implementation. Such a system enables the enterprise to rationally realise its potential for efficiently utilising resources and adapting to environmental changes. Methods. The research employs theoretical and methodological approaches from riskology in organisational management, as well as systems and integrated approaches in economic and mathematical modelling. It also involves the analysis of trends in market competition intensity within the framework of financial and economic risk controlling related to business processes in modern enterprises. The methodology further incorporates theories and methods of monitoring, diagnostics, and controlling of enterprise activity. Results. This article investigates the challenges of organising competitiveness diagnostics within the system of financial and economic risk controlling for business processes, and it proposes relevant theoretical and methodological approaches to enhance its effectiveness. These approaches are grounded in economic and mathematical modelling and in the principles of managerial riskology. Key criteria for strengthening the diagnostic capacity of the controlling system are identified, including financial and economic indicators such as financial safety margin, financial leverage, entrepreneurial risk (operational leverage), and the level of competition intensity, interpreted through the dynamics of sales volumes and service provision in target markets as determined by market growth rates. Discussion. Promising directions for future research include the adaptation of the proposed model to sector-specific conditions and the development of forecasting tools to assess changes in enterprise competitiveness under conditions of target market volatility. Keywords: enterprise, controlling, competitiveness, diagnostics, financial and economic risks, business processes, economic and mathematical modelling.