The article focuses on the issues of strategic and operational planning of anti-crisis measures within organisations. The study is based on an analysis of scientific works by domestic and foreign scientists, enabling us to analyse the key tools that help companies adapt and respond to crisis situations. The necessity of introducing innovative approaches to managerial decision-making in order to eliminate the problem of uncertainty is substantiated. The article highlights the disadvantages of a typical form of enterprise rehabilitation and the advantages of implementing strategic control. The signs of strategic anti-crisis planning and the directions of the anti-crisis financial strategy are highlighted. As an innovative solution for organising anti-crisis measures, the introduction of a Balanced Scorecard (BSC) is proposed to provide a comprehensive overview of the organisational performance. The system allows you to manage both internal external risks by conducting preliminary strategic analysis and monitoring various performing indicators. The article outlines the stages involved in implementing the balanced scorecard system according to the BSC model. In addition, the study emphasises the importance of a process-based approach to controlling indirect costs due to their substantial presence in an organisation's cost structure. The article provides an example of a balanced scorecard system for a financial sector segment of an operating enterprise, including specific indicators, as well as a cost management model based on the ABC (Activity-Based Costing) method. The results emphasise the importance of strategic and operational planning in ensuring the sustainability of enterprises during a crisis. The necessity of an integrated approach to crisis management, including innovative tools, is demonstrated. Thus, the article will be useful for researchers and practitioners specialising in management and finance.
Nikolenko et al. (Mon,) studied this question.