Сутність поняття «самодостатній економічний розвиток господарських організацій»

This study is dedicated to substantiating the essence of the «self-sufficient economic development of business organizations». The research demonstrates a significant gap in the study of self-sufficiency at the level of economic entities. However, the scientific literature has more thoroughly addressed issues of self-sufficiency at the macro level, regional level, and within territorial communities. The analysis examines the state of business development in Ukraine, the dynamics of operational efficiency as measured by resource profitability indicators that underpin financial performance, and the extent of business participation in generating tax revenues through profit taxation. It is determined that the self-sufficient development of business is characterized by its effectiveness in satisfying the needs of all its stakeholders. The conceptual substantiation of «self-sufficient economic development of business organizations» is achieved by clarifying the meanings of the terms «self-sufficiency», «development», «economic development», and «economic entity» as interpreted in the contexts of «enterprise» and «business organization». The study also demonstrates the appropriateness of employing the category «business organization» under the current conditions of legislative reform in business regulation. Thus, the self-sufficient economic development of a business organization is viewed as a continuous process of creating an innovative system that enables qualitative transformation through the productive formation and utilization of its potential, aiming to achieve competitiveness and economic security by maximizing business value, maintaining constant stakeholder engagement, and orienting activities toward consumer value.