Received 04.02.2026, Revised 01.05.2026, Accepted 28.05.2026 Published 25.06.2026
The purpose of the study was to justify the theoretical and methodological foundations of the use of maturity models to assess the level of development of enterprise management systems and to determine the directions for their improvement in the conditions of transformational changes. The research methodology implied the use of methods of theoretical generalisation and systematisation, historical-logical, structural, systemic and comparative analysis, economic and statistical analysis, as well as case studies of Ukrainian and foreign enterprises. The main findings of the study showed that Ukrainian enterprises operate under conditions of macroeconomic and military challenges: in 2022, gross domestic product fell by approximately 29%, and a significant proportion of enterprises curtailed their activities, whilst in 2023 most enterprises resumed operations, albeit with reduced turnover and continuing resource constraints. Under these conditions, the feasibility of using maturity models as a tool for the systematic assessment and development of enterprise management systems is justified. It has been established that their application ensures the formalisation of business processes, improved manageability and the integration of digital tools into the management system. The theoretical and methodological foundations for the use of maturity models have been substantiated, which envisage their combination with business diagnostics, a focus on data-driven approaches and adaptation to the conditions of an unstable environment. Case analysis has shown that the implementation of maturity models at Ukrainian enterprises (the National Joint-Stock Company “Naftogaz of Ukraine”, the Joint-Stock Company “Ukrnafta”, the Ukrainian Gas Transmission System Operator) ensured the formalisation of processes and the standardisation of management, whilst at Blue People, project delay rates fell from 80% to 1%, costs from 55% to 12%, and revenue increased by 440%. The approaches to adapting maturity models involved their phased implementation, integration with digital management tools, simplification of assessment procedures, and combining process standardisation with the flexibility of management systems. The practical significance of the study lies in the possibility of using appropriate approaches to assess the level of development of management systems and improve business processes in enterprises
performance evaluation; business processes; digitalisation; transformation; strategies; risks