ОЦЕНКА ЭКОНОМИЧЕСКОЙ ЭФФЕКТИВНОСТИ ВНЕДРЕНИЯ СИСТЕМЫ УПРАВЛЕНИЯ УСТОЙЧИВЫМ РАЗВИТИЕМ ПРОМЫШЛЕННЫХ МАЛЫХ И СРЕДНИХ ПРЕДПРИЯТИЙ

Abstract:
Implementing a sustainable development management system requires an industrial small or medium-sized enterprise to spend on diagnostics, expert assessment, monitoring and digital projects. Its effect is made up of changes in many indicators and appears with a delay. Existing efficiency assessment methods are designed for individual projects and do not show whether the management system itself pays off. The aim of the article is to develop a methodological approach to assessing the economic efficiency of implementing a sustainable development management system in industrial SMEs. The scientific novelty is that the monetary effect is estimated through channels linked to the system’s own indicators, without double counting of outcome indicators. The effect of the system is defined as the difference between the outcome of the decision on a portfolio of digital initiatives made with the system and the decision made without it, minus the cost of the system. The break-even effect at which the portfolio pays off is used as a control value in monitoring. The study applies discounted cash flow analysis, expected effect values adjusted for the probability of non-achievement, comparison with an industry benchmark, break-even and sensitivity analysis. The calculation is performed for a model medium-sized manufacturing enterprise whose scale is taken from Rosstat data for 2023. The portfolio selected by the system’s priorities pays back in 3.5 years, while the typical portfolio does not pay back within five years. The effect of the system compared with the typical choice amounted to 4.66 million rubles. The practical significance is that the manager receives an assessment in rubles and thresholds that make it possible to check the return on investment after one year. Further research involves testing the approach on actual enterprise data.