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Formation of the Theoretical Basis for Enterprise Development: Scientific and Methodological Aspect
Balatska N. Y.

Balatska, Natalia Yu. (2026) “Formation of the Theoretical Basis for Enterprise Development: Scientific and Methodological Aspect.” Business Inform 3:16–27.
https://doi.org/10.32983/2222-4459-2026-3-16-27

Section: Economic Theory

Article is written in Ukrainian
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UDC 640.4(338)

Abstract:
The aim of the article is to form a unified conceptual-categorical approach to interpreting the essence of the category «enterprise development» as the theoretical foundation of enterprise development, as well as to develop a model of the interdependence between enterprise development and society. In the context of the accelerated integration of Ukraine’s economy into the global economic system, as well as under the influence of globalization processes and the increasing complexity of economic relations, a research aimed at ensuring the efficient development of enterprises becomes particularly relevant. Based on the analysis of scientific works and literature sources, the main essential characteristics of the category «development» were identified, highlighting the multifaceted nature of enterprise development management processes. As a result of the conducted theoretical research, a theoretical basis for enterprise development was formed. Key scientific approaches to the interpretation of the concept of «development» have been singled out, including: philosophical, biological, historical, logical, process, economic, and value-based. The essential characteristics and universal regular properties that form the methodological basis for studying this category have been defined. Based on the results of theoretical analysis, economic laws and regularities have been defined, which are based on a system approach to interpreting the concept of «enterprise». This made it possible to develop a model of the interdependence of the development of an enterprise and society. It has been substantiated that the development of an enterprise is interconnected with the development of higher-level systems – society, the industry, and the national and global economy. It is determined, on one hand, by the processes of distribution of resources and goods among different economic systems, and on the other hand, by the level of satisfaction of society’s needs for goods and resources that the enterprise offers in exchange for the opportunity to earn a profit. The analysis of modern approaches to interpreting the essence of the concept of «enterprise development» made it possible to form an informational basis for identifying the key characteristics of this category, which reflect its complexity, multifacetedness, and comprehensive nature. These characteristics include: purposefulness and awareness; the ability to adapt to external environmental conditions; the transformational nature of system development; the presence of quantitative and qualitative changes; the transition from one state of the system to another; the irreversibility of changes; the formation of a new quality of the system; the immanent nature of changes; and ensuring the inflow of value. Taking into account the conceptual vision of enterprise development from the perspective of the value-based approach, the following definition is proposed: enterprise development is the process of the immanent capability of the enterprise to carry out constructive changes in the value proposition, leading to the emergence of a new quality of the system oriented towards maintaining existing and generating new competitive advantages.

Keywords: development, enterprise, system, system approach, management, value, competitive advantages.

Fig.: 3. Tabl.: 1. Formulae: 1. Bibl.: 27.

Balatska Natalia Yu. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Hotel, Restaurant Business and Craft Technologies, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

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