Abstract. The activity of enterprises in modern economic conditions is exposed to threats caused by the uncertainty of the market environment. One of the options for overcoming the crisis and reducing the level of economic risk for enterprises is to develop and implement effective anti-crisis measures, which should be implemented comprehensively and using the results of the continuous diagnostics. That is the reason why the purpose of the study is to develop the theoretical and methodological provisions for building a system for diagnosing crisis situations of enterprises. Unlike other approaches to building such a system, the authors focus on the calculation of an integrated indicator, partial indicators of which reflect the level of crisis situations in the enterprise by areas of origin, taking into account the provisions of the balanced scorecard (BSC). Systematizing the research of scientific sources, as well as taking into account the provisions of the balanced scorecard (BSC), the authors propose to distinguish depending on the scope of four components of the financial and economic crisis in enterprises: financial, operational (production), staffing and marketing crisis. It is proposed to diagnose the crisis of the enterprise by determining the integrated indicator using the analytic hierarchy process (T. Saaty method) and expert survey (to calculate the severity of crises and indicators), as well as the method of rationing (to bring indicators of crisis diagnostics, which are different by types, to a single information orientation and dimension). The system of indicators of diagnostics of financial, operational, staffing and marketing crisis at the enterprises is formed and for their further rationing, their characteristic values are defined. To generalize the level of crisis in the enterprise, the authors proposed to use the universal Harrington scale. According to this scale, the authors identified five levels of crisis in the enterprise and provided their characteristics.
Keywords: crisis state, financial crisis, operational crisis, staffing crisis, marketing crisis, Balanced Scorecard (BSC), indicators of crisis diagnostics, analytic hierarchy process.
JEL Classіfіcatіon Q01, G32, H12
Formulas:19; fig.: 0; tabl.: 11; bibl.: 27.