| Annotation: | Methods. The results were obtained using the following methods: a systems approach – to examine the state of strategizing the economic behavior of an enterprise; structural and functional analysis – to identify relationships between strategic objectives, Balanced Scorecard (BSC) perspectives, and KPIs; systematization and grouping – to form indicators across the BSC perspectives; normalization – to transform indicators into a comparable form; integral assessment – to determine partial assessments of the perspectives and the state of strategizing; comparative analysis – to examine the dynamics of the results. Results. A scientific and methodological approach to diagnosing the state of strategizing the economic behavior of an enterprise based on the BSC has been substantiated. A diagnostic sequence has been developed that includes defining the objective, forming strategic criteria and KPIs, establishing target benchmarks, assessing actual values, analyzing deviations, conducting an integral assessment, and formulating managerial decisions. Four perspectives have been identified: financial, customer, internal business processes, and learning and growth. The practical application of the approach made it possible to determine the dynamics of the state of strategizing, identify imbalances among the perspectives, and establish directions for strategic adjustment. Novelty. The scientific novelty of the results lies in advancing the scientific and methodological foundations for diagnosing the state of strategizing the economic behavior of an enterprise by integrating the BSC with the dynamic assessment of strategic perspectives. The proposed approach combines financial and non-financial indicators, partial assessments of the perspectives, and an overall assessment of the state of strategizing, thereby enabling the identification of problem areas and providing a basis for adjusting economic behavior. Practical value. The practical significance of the results lies in the application of the proposed approach to monitoring strategic objectives, identifying deviations and imbalances among the perspectives, determining problem areas, and substantiating managerial decisions. Its application contributes to enhancing the validity of managerial decisions, adaptability, and the effectiveness of strategizing in an unstable environment. |
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