УДОСКОНАЛЕННЯ УПРАВЛІНСЬКИХ РІШЕНЬ НА ОСНОВІ РЕЗУЛЬТАТІВ МАРКЕТИНГОВОГО АУДИТУ

The article is devoted to a comprehensive study of marketing audit as an effective tool for enhancing the quality of managerial decision-making in the context of modern enterprise operations. Particular emphasis is placed on defining the role of marketing audit not only as a mechanism for evaluating current marketing activities but also as a strategic analytical resource that forms the information basis for sound decision-making. The paper analyzes key challenges associated with the practical application of marketing audit results, including the fragmented implementation of recommendations, lack of qualified personnel, limited financial resources, and insufficient integration of audit findings into the overall management system, all of which hinder the full potential of audit results. Special attention is given to the results of a survey conducted among company managers and marketing specialists, which allowed the identification of typical barriers to the implementation of audit recommendations, assessment of their impact on management processes, and formulation of directions for increasing the effectiveness of audit application. This data-driven approach not only sheds light on the obstacles faced by enterprises but also presents a clear path forward for overcoming them. The article proposes a step-by-step algorithm for managerial decision-making based on marketing analysis results, including data collection, risk assessment, responsibility allocation, planning of changes, and monitoring of outcomes. Methodological approaches have been developed based on the principles of systematization, strategic coherence, and managerial flexibility, ensuring that the process aligns with the dynamic nature of modern businesses. The scientific novelty of the study lies in the integration of audit results into adaptive management mechanisms under conditions of market volatility. This integration enhances an enterprise's ability to quickly adjust to changing market conditions, ensuring resilience and sustained performance. The practical value of the developed tools is the potential for their implementation in enterprises of various sectors to optimize strategic and tactical decisions, thereby fostering greater operational efficiency and competitive advantage.