ЗАПРОВАДЖЕННЯ ОБЛІКОВО-ФІНАНСОВИХ МЕХАНІЗМІВ ІННОВАЦІЙНОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

Abstract

The publication considers the implementation of accounting and financial mechanisms of innovative interaction of business entities for enterprises of the mining and metallurgical complex in accordance with modern challenges. The main theoretical and methodological approaches to revealing the meaning of the concept of "accounting and financial mechanism" are considered. The theoretical aspects of the accounting and financial mechanism were studied; regulatory and legal support; the issue of innovative interaction of economic entities in the conditions of martial law; issues of innovative development in the global and national environment. At the same time, deepening the study of accounting and financial mechanisms, as well as the issue of their effective use in the implementation of innovative activities, is relevant. The main indicators for the analysis of the activity of a domestic enterprise in the metallurgical industry during the implementation of the accounting and financial mechanism are presented, taking into account the innovative interaction of business entities and production features. The factors affecting the enterprise's activity and its financial result in the conditions of martial law are analyzed. The prospect of developing such a concept of the accounting and financial mechanism of the enterprise, which will stimulate the formation of favorable conditions for ensuring all current needs for profit, requires further research. In particular, increasing the efficiency of business entities sets before them the task of forming and improving the financial support of the enterprise, the functioning of which would ensure the possibility of stable economic growth and development. In today's dynamic environment, complications of relations constantly appear in the accounting and financial mechanism, if its incentives and levers are not used correctly. The basis of the article was the changes taking place at the economic level of the state; challenges faced by domestic producers and the search for ways to support cross-border cooperation of enterprises under the conditions of using accounting and financial mechanisms of interaction of business entities.