Assessment of the Efficiency of Enterprises in the Context of Industrial Sustainability Through Cyclical Solutions
摘要
The study addresses a critical gap in the literature: the lack of comprehensive methodologies that integrate economic performance evaluation with the assessment of circular solution stability in industrial enterprises. Existing approaches predominantly focus on financial metrics or sustainability practices in isolation, failing to capture their interdependence. This research is motivated by the increasing need for tools that can guide enterprises in achieving both economic efficiency and sustainability in the context of industrial transformation. The novelty of this study lies in the integration of ABC and XYZ analyses into a unified framework, enabling the classification of enterprises into clusters that reflect distinct combinations of economic performance and circular stability. Using a sample of 20 industrial enterprises, the findings demonstrate how this approach provides actionable insights for improving management practices, fostering innovation, and supporting sustainable development. The proposed methodology bridges the gap between traditional economic evaluations and modern sustainability requirements, offering a scalable tool for industrial sectors globally.