Conceptualization of SMART strategy making and its adaptation to the corporate sector of the economy

The article provides a theoretical and conceptual justification of SMART-strategizing and its adaptation to the needs of the corporate sector of the economy. The essence of the SMART approach is revealed as a modern methodology of strategic management that combines a clear goal orientation with measurable criteria for assessing the achievement of set objectives. It is emphasized that the key principles of SMART-strategizing include specificity, measurability, attainability, relevance, and time-boundedness, which ensure the transparency of the strategic planning process and increase its efficiency. Particular attention is paid to the structure of the SMART strategy, which covers the stages of goal formulation, selection of key performance indicators (KPIs), determination of resource support and implementation mechanisms, as well as monitoring and adjustment of strategic decisions. It has been proved that the application of the SMART methodology in the corporate sector promotes innovation activity, strengthens enterprise competitiveness, and creates prerequisites for sustainable economic development. The study highlights the need to adapt SMART indicators to the specifics of corporate structures, taking into account industry characteristics, scale of activity, and the level of digital transformation. A generalized model for the application of SMART-strategizing in corporate management is proposed, which integrates the strategic goals of the enterprise with the requirements of a dynamic market environment. The results of the research can be used as a methodological basis for developing effective strategies of innovative and economic development of corporate enterprises.