SUMMARY
The purpose of the article is to justify the role of socio-economic diagnostics of the enterprise as an information base for managerial decision-making in the conditions of integration and globalization processes. The subject of the study is the theoretical and applied principles of socio-economic diagnostics of the enterprise’s activity at the national and international levels. The methodology of the research is to identify the key priority accents of the socio-economic diagnostics of the enterprise’s activity, taking into account the integration and globalization challenges. On the example of Ukraine as a country on the path of European integration, the problems in the field of socio-economic diagnostics of enterprise’s activity are investigated and identified, which are connected with the existence of discrepancies with recognized international diagnostic experience. The necessity of unification of diagnostic procedures is proved in order to establish, deepen, and expand the effective cooperation of domestic enterprises with foreign partners, which will facilitate the activation of the European integration process. It is established that leading players of international markets make decisions about the cooperation establishment on the basis of diagnostic conclusions, which are formed by such known international credit rating agencies as Moody’s, Standard & Poor’s, Fitch. Thus, the best international diagnostic experience has been researched and analysed on the example of the recognized international credit rating agencies Moody’s, Standard & Poor’s, Fitch. It is determined that at the present stage the diagnostics of the financial status of the enterprise is the priority kind of socio-economic diagnostics within the different complex diagnostic objectives. The results of the study were the development and substantiation of a unified methodology for diagnosing the financial status of the enterprise, which can be used by subjects from different countries. The proposed methodology is based on the consideration of the classical diagnostic technology, the adequate composing the national and international diagnostic experience, taking into account the integration and globalization conditions, the use of internationally recognized diagnostic terminology. In particular, within the framework of the developed methodology of diagnostics of financial status of the enterprise, it is proposed to calculate four groups of financial indicators: profitability, liquidity, financial independence and business activity. By comparison of obtained actual values of indicators with the adequate criteria, an identification database for diagnostics of types of financial status of the enterprise was developed, including risk-free status, destabilization status, pre-crisis status, the status of technical defaults, and the status of actual default. The practical value of the obtained results of the study is to enable the business structures of different countries to implement the unified diagnostic procedures and thus operate a single information base during managerial decision-making about establishing or expanding cooperation. This prevents misunderstandings during cooperation, gives an opportunity to receive the same diagnostic results and unifies their interpretation. The novelty of the results of the study is to improve and standardize the methodological, indicative, identification, and interpretive provision of the diagnostics of the financial status of the enterprise, based on taking into account the best recognized international diagnostic experience, as well as integration and globalization conditions and challenges.