METHODICAL APPROACH TO ASSESSING COMPANY VIABILITY UNDER CONDITIONS OF UNCERTAINTY
The article develops a methodological approach to assessing company viability under conditions of uncertainty based on the integration of financial and non-financial indicators within a unified evaluation system. The relevance of the study is determined by the growing turbulence of the external environment caused by military risks, macroeconomic instability, digital transformation, disruptions of logistics chains, inflationary processes, and global economic crises, which significantly complicate the long-term functioning of companies. The proposed approach is based on the concepts of Dynamic Capabilities Theory, Organizational Resilience, Enterprise Risk Management and Nassim Taleb’s antifragility concept. Unlike traditional approaches focused mainly on financial stability indicators, the developed model integrates four interconnected components of company viability: stability, organizational adaptability, dynamic capabilities, and risk resilience with antifragility elements. The study systematizes a set of indicators for each block and substantiates their use for assessing the company’s ability to maintain operational continuity, adapt business processes, transform organizational structures, and ensure long-term development under uncertainty. The empirical basis of the study includes financial statements and management reports of five companies for the period 2020–2025. The database contains 23 indicators reflecting financial, organizational, adaptive, and risk-oriented characteristics of enterprises. To ensure comparability of heterogeneous indicators, min–max normalization was applied. Based on normalized indicators, integrated indices for each block and an overall company viability index were calculated. Correlation, regression, and cluster analyses were conducted to identify relationships between the components of viability and classify companies according to their viability level. The results confirmed that company viability is formed through the complex interaction of financial stability, organizational adaptability, dynamic capabilities, and risk resilience. The cluster analysis made it possible to identify four types of companies: antifragile companies, adaptive-resilient companies, transformational-adaptive companies, and financially stable but less flexible companies. The scientific novelty of the study lies in the development of a comprehensive methodological approach to assessing company viability under uncertainty, which integrates financial and non-financial indicators into a single adaptive model and allows typologizing companies according to their viability level using cluster analysis. The practical significance of the proposed approach lies in the possibility of its application for diagnosing company viability, assessing the ability of enterprises to function under high uncertainty, and forming adaptive strategic management scenarios.