Methodological basis for assessing the level of harmonious development of a modern enterprise

The purpose of the article is to substantiate the methodological approach to assessing the level of harmonious development of a modern Russian enterprise. The objectives of the study stem from the stated goal: to consider existing approaches to assessment, to propose the author’s concept of assessment, taking into account the specifics of national accounting systems and data from the microeconomic situation. The relevance of this topic is due to the fact that the harmonious development of an enterprise cannot proceed spontaneously and unsystematically, and the assessment of this process gives it systematicity, analytical validity and logical certainty. The scientific novelty of this study lies in the fact that the author proposed a methodological approach that differs from those previously known in world practice for assessing the harmonious development of an enterprise. Well-known methodological approaches are quite suitable for assessing the level of harmonious development of Western companies, however, they are hardly suitable for Russian business due to the fact that a number of indicators used in these methods are not taken into account by Russian national microstatistics and are not included in the national financial reporting system. In this study, to solve this problem, it is proposed to use the following criteria: “efficiency”, “development” and “interaction with stakeholders”, which allows monitoring the process of harmonious development, assessing its effectiveness and exploring the level of harmonious development of the enterprise in terms of interaction with stakeholders. The structure of criteria proposed in this article allows us to understand and track: aspects of the company’s activities that demonstrate certain results from the implementation of harmonious development initiatives, aspects that require both priority attention and additional efforts; the relationship between elements representing each of the spheres of harmonious development of the organization; identify strong and weak areas in the enterprise’s activities in terms of existing results and prospects for the implementation of harmonious development initiatives; the current state of adaptation and support for the implementation of harmonious development initiatives. As a result of such an assessment, it will be possible to form a thorough understanding of the features of the implementation of the concept of harmonious development in the practical activities of organizations and formulate recommendations for maintaining such development.