Publication Details
Abstract
This article explores the theoretical and methodological foundations for assessing the efficiency of operational activities and working capital utilization in industrial enterprises. The primary objective of the study is to develop a multi-factor scoring methodology that enables the identification of the resource-saving and resource-intensive nature of operational activity strategies in industrial enterprises. The research employs system analysis, factor analysis, and economic-mathematical modeling methods. As a result of the study, an 8-stage scoring scale was developed to reflect the interdependence between the dynamics of production and sales volumes and the turnover velocity of working capital. The proposed multi-factor scoring model provides the management of industrial enterprises with a tool for conducting rapid (express) diagnostics and making optimal managerial decisions to mitigate operational risks.