Аннотация
In recent years, in connection with the rise of prices for resources the aggravation of the competition, the concept of enterprise performance management has begun to be actively used. The process of financial diagnostics and assessment of the security level in economic entities' activities is one of the most debatable in the scientific community. This research aimed to study the entrepreneurial development in the milk production sphere in Kazakhstan and to find the most effective tools for ensuring the financial security of enterprises. The databases of the Bureau of national statistics of the Agency for strategic planning and reforms of the Republic of Kazakhstan and the Eurasian Economic Commission were used as the study materials. The main methods were the resource and functional approach, integrated, and financial risk. Within the framework of this study, the dairy industry of Kazakhstan was investigated. Industrial enterprises operate in challenging economic conditions. Therefore, the managerial decisions should be directed towards strengthening the financial and property status and developing strategic potential capable of adapting to unfavourable environmental factors. The scientific novelty of the study lies in the fact that the presence of an organic link between the economic situation in the state and the profit margins requires an increase in the efficiency of using the production capabilities of the enterprise. The study's practical significance lies in using the findings and developments as recommendations for improving the economic aspects of dairy enterprises.