System Of Indicators And Diagnosis Of Financial, Operational And Social Resilience Of Transport Enterprises

The article examines the system of indicators and the diagnosis of financial, operational and social resilience of transport enterprises operating under prolonged crisis conditions. The relevance of the study is determined by the fact that traditional approaches to assessing the economic condition of an enterprise are mainly based on financial indicators, which reflect the results of its activities but do not fully characterize its ability to maintain transportation processes, efficiently use available capacities, preserve human resources and recover after disruptions. Under crisis conditions, changes in operational and social parameters may occur earlier than their consequences are reflected in financial statements, which creates the risk of latent instability and requires a broader approach to resilience diagnosis. The study substantiates the expediency of considering financial, operational and social resilience as interconnected components of the economic resilience of a transport enterprise. A system of diagnostic indicators has been formed to assess financial performance, liquidity and financial independence, the efficiency of transport capacity and fixed asset utilization, operational efficiency and recovery capacity, as well as personnel turnover and stability, wage competitiveness and social support. This combination of indicators makes it possible to assess both the current condition of an enterprise and its ability to maintain critical parameters of its activities and restore them after deterioration. The empirical analysis was conducted using primary financial and management reporting data from General Trans Alliance LLC, CargoTransLogistics LLC and Consolline LLC for 2022–2024. The selected period made it possible to analyse the functioning of transport enterprises during three years of martial law, identify changes in individual indicators and compare the trajectories of financial, operational and social resilience. The results demonstrate considerable differences in the response of the enterprises to crisis conditions despite the common period of external crisis impact. The study establishes the asynchronous nature of economic resilience formation in transport enterprises. Financial, operational and social components may change at different rates and in different directions, while the recovery of one component may occur simultaneously with the deterioration of another. Consequently, positive dynamics of individual indicators are insufficient to conclude that the economic resilience of an enterprise as a whole has strengthened. Resilience diagnosis should focus on the enterprise’s ability to maintain and restore critical parameters of its activities and identify the components in which adverse deviations accumulate. The practical significance of the proposed approach lies in its ability to identify specific areas of instability and determine priority directions for managerial intervention for each enterprise. For General Trans Alliance LLC, priority should be given to improving financial performance while maintaining the achieved operational and social parameters. For CargoTransLogistics LLC, managerial attention should focus on personnel stability and maintaining competitive remuneration. For Consolline LLC, priority should be given to restoring operational resilience, particularly through improving transport capacity utilization, fixed asset efficiency and the ability to recover transportation processes after disruptions. The proposed diagnostic approach can therefore serve as an analytical basis for substantiating differentiated managerial decisions aimed at strengthening the economic resilience of transport enterprises under crisis conditions.