СЦЕНАРІЇ ФОРМУВАННЯ РЕЗЕРВІВ ПІДВИЩЕННЯ ЕКОНОМІЧНОЇ ЕФЕКТИВНОСТІ ПІДПРИЄМСТВ СФЕРИ ПОСЛУГ З ОРІЄНТАЦІЄЮ НА ІННОВАЦІЙНИЙ РОЗВИТОК

Abstract

The article notes the priority tasks and goals of enterprises in the service sector, the solution of which requires the use of progressive approaches, and the formation of reserves is attributed to them. It is emphasized that the formation of reserves is the main element of ensuring the economic efficiency of entrepreneurial activity, and it is especially important when the strengthening of innovative development is expected. Depending on the industry, the scenarios for the formation of enterprise reserves may differ and, accordingly, require a thorough theoretical-methodical and scientific-applied justification. The absence of a universal approach to the formation of reserves for increasing the economic efficiency of enterprises in the service sector, which would simultaneously focus on the development of innovative activities, was revealed. It is important for enterprises in the service sector to master universal approaches to the formation of reserves, which allow both to ensure economic efficiency, innovative development, and to strengthen the readiness to overcome existential challenges and threats. It is appropriate to follow a structural approach, according to which the allocation of reserves will take place according to clear criteria, according to the principles of balance and rationality. It is suggested that the formation of reserves for increasing the economic efficiency of enterprises in the service sector with an orientation towards innovative development should be carried out according to price and marketing policy scenarios. The tools of price policy include sales, lending, discounting, break-even, high and target prices, etc. Instead, in the marketing policy, priority is given to tools such as diversification of services, brand management, benchmarking, digitalization, technological cooperation, etc.