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General context: The speed and dynamism of changes that occur during the activities of modern enterprises require the implementation of unified models of enterprise adaptation to changes. Objectives: This research endeavors to consider the specific conditions of operation in Ukraine and Slovak Republic, which influence the characteristics of change emergence, to establish a theoretical and methodological foundation for the creation of a system for managing adaptation to changes. Methods/Approach: General scientific research methods: analysis and synthesis, induction and deduction, dialectical and abstract logical cognition, systematization and generalization. Specific methods: historical method, scientific abstraction and generalization, monographic, economic and statistical methods. Results: The study provides an overview of the theoretical approaches to understanding the fundamental principles, categories, primary components, and environmental factors that influence the functioning of an enterprise and result in changes in its activity. The article traces the essence and types of changes that occur at the enterprise level, as well as the interrelationships between potential changes in enterprise activities. The theoretical basis for the adaptation of enterprises and the system for managing the adaptation of enterprises to changes is presented in a generalised form, with specific differences in adaptation to changes being highlighted. Conclusions: The implementation of the developed recommendations in several key areas, namely, the adaptation of Ukrainian enterprises to the changes, that occurred by the war conditions, simplifying of the management of adaption to changes process, the adaptation to changes management system is regarded as a system that establishes and oversees the implementation of management measures for the enterprise's business processes.