Abstract
The business operations of industrial enterprises engaged in the processing of agricultural animal-origin raw materials, including meat processing, are increasingly exposed to negative environmental, market, and institutional factors that constrain their sustainable development. These challenges are exacerbated by unstable production volumes and a shortage of domestically produced meat raw materials, particularly beef, which undermines the country's food security and intensifies competition among meat product manufacturers. In this context, the development and application of scientifically grounded management tools are crucial for enhancing the stability and efficiency of meat processing enterprises. The objective of this research is to provide theoretical justification and develop methodological and practical support for creating a balanced management system tailored to the specific business environment of meat processing enterprises. The scientific novelty of the study lies in developing a comprehensive set of scientific and methodological principles for building such a system, taking into account the distinctive features of meat processing business processes. The research results include the substantiation of methodological approaches for the economic assessment of development balance in enterprise management. A key element of the proposed approach is the use of specialized analytical matrices designed to assess the balance level across three main components: resource generation, cost absorption, and achieved economic outcomes. The practical application of these tools enables the identification of critical imbalances in enterprise operations, supporting informed management decisions aimed at improving production efficiency, strengthening competitiveness, and ensuring the long-term sustainable development of meat processing enterprises.