Methodical principles of assessing operational competitiveness on the example of an enterprise for cement production

The purpose of the article is to develop methodological principles for assessing the competitiveness of a cement production enterprise based on the calculation of the Operational Competitiveness Index. A number of partial indicators were used to calculate the Index, in particular, sales profitability, EBITDA profitability, production cost level, profitability of net assets and EBITDA growth, since they comprehensively reflect the operational efficiency of the enterprise in conditions of capital-intensive production. In the cement industry, which is characterized by a high level of energy consumption, significant material intensity and sensitivity to cost fluctuations, these indicators allow an objective assessment of the enterprise's ability to maintain sustainable profitability. The proposed indicators provide a comprehensive assessment of the operational competitiveness of a cement industry enterprise, taking into account both current operational efficiency and the potential for growth and adaptation to changes.