A methodological approach to assessing the parameters of technological change impact on the economic sustainability of enterprises

Purpose. Creating a methodological basis for measuring the interrelation between the introduction of resource-saving technologies and the economic sustainability of enterprises. Methodology. In the course of the study, the following methods were used: grouping and generalisation (in the classification of types of economic sustainability of companies), economic and mathematical modelling (in the development of indicators for assessing the economic sustainability of enterprises), system analysis (in the creation of methodological techniques for assessing the impact of resource-saving technologies on the economic sustainability of enterprises), methods of economic analysis and technical and economic calculations (in testing the methodological approach on a sample of industrial enterprises), a questionnaire method (in surveying business owners and managers about their implementation of energy-saving technologies), and methods of mathematical statistics (in processing the survey results). Findings. Based on the allocation of types of economic sustainability of enterprises, the characteristics of high, moderate, low and unsatisfactory economic sustainability of enterprises are substantiated. The indicators for its assessment are proposed, their ability to serve as indicators of the ability of enterprises to ensure their sustainable functioning is demonstrated. A methodological approach has been developed to assess the impact of resource-saving technologies on the economic sustainability of enterprises. The analytical capabilities of this approach have been tested on a sample of 60 Ukrainian enterprises that have implemented resource-saving technologies in terms of replacing natural gas. The results showed that energy-saving technologies have a significant positive impact on the economic sustainability of companies. Originality. An improved classification of the types of economic sustainability of enterprises is proposed based on the following features: method of calculation, realisation of reserves for increase, degree of generalisation and indicators whose values may deteriorate. Indicators for assessing the local sustainability of enterprises by product prices, variable costs, fixed costs, natural sales volumes, and costs of a certain type of production resources are formed. A methodological basis for assessing the impact of resource-saving technologies on the economic sustainability of enterprises has been created, which provides for obtaining information on the actual or expected improvement of various indicators of economic sustainability of companies as a result of increasing the level of resource-saving technologies. The article establishes the existence of a positive impact of energy-saving technologies on the economic sustainability of enterprises regarding technological modernisation, based on the use of natural gas. Practical value. The obtained results can be used by enterprises in developing measures to improve economic sustainability, as well as in assessing the expected economic consequences of the introduction of resource-saving technologies by companies.