Development Of Enterprises In Ukraine Research Articles

Роль партнерства у забезпеченні сталого розвитку підприємства в умовах нестабільності

ustainable partnerships help businesses survive, save jobs, and adapt to new challenges. The study aims to determine the role of partnership in ensuring the sustainable development of the enterprise in conditions of instability. In the context of implementing the tasks of comprehensive modernization of the economy, the relevance of preserving and evaluating the sustainable development of the enterprise has increased because different development strategies affect these indicators in different ways. In this regard, the main areas of partnership, their advantages and disadvantages, were analyzed, and the features of their influence on the sustainable development of the enterprise were determined. Attention is focused on considering successful examples of mechanisms for supporting partnerships between the state and the public, which contribute to the sustainable development of enterprises in Ukraine. It was determined that Ukrainian enterprises should build a management system based on the principles of sustainable development, as this management ensures financial stability, competitiveness, and effective operation on the market. It also contributes to the organization of production, which reduces emissions of harmful substances into the atmosphere, reduces the material intensity of products, improves working conditions, and raises the social level of the population. The stages of ensuring enterprises’ sustainable development in unstable conditions through partnerships are substantiated, and their content is disclosed. Today, an effective mechanism of sustainable development allows enterprises to adapt to changes in the external environment and constantly develop, fostering a sense of optimism and hope. The study shows that enterprises can thrive, not just survive, by seeking formats of profitable cooperation. The basis of sustainable development in the partnership format should be the balance of economic, social, and environmental components. Keywords: sustainable development of the enterprise, partnership, provision, conditions of instability, risks, social responsibility.

ВПРОВАДЖЕННЯ ІННОВАЦІЙНИХ ТЕХНОЛОГІЙ В ЛОГІСТИЧНІЙ ДІЯЛЬНОСТІ

This study examines the need to introduce innovative technologies into logistics processes to ensure efficiency, reduce costs, improve customer service, and maintain competitiveness in today's globalized environment. The main trends in the development of the world economy indicate the growing importance of logistics as a key element of ensuring the competitiveness of enterprises. In the conditions of globalization and digital transformation, traditional methods of managing logistics processes no longer meet modern requirements. Therefore, the issue of introducing innovative technologies, such as the Internet of Things (IoT), artificial intelligence (AI), blockchain, automation and robotics, which allow to significantly increase the productivity and efficiency of logistics systems, is relevant. The significance and relevance of this research is explained by several important reasons: Insufficient integration of innovative technologies into logistics processes; Lack of standards and methodologies; Data security and privacy; Lack of effectiveness studies. Therefore, the study of the development and implementation of innovative technologies in logistics activities is a necessary step to ensure the competitiveness of enterprises in the conditions of the modern economy. Solving the above-mentioned problems will help increase the efficiency of logistics processes, reduce costs and improve the quality of customer service, which, in turn, will positively affect the development of business and the economy as a whole. Therefore, the study highlights key innovative technologies such as the Internet of Things (IoT), artificial intelligence (AI) and machine learning (ML), blockchain, automation and robotics, and big data and analytics. Analyzing the advantages and disadvantages of each technology, the study offers recommendations for successfully integrating innovations, including developing strategies, investing in training, ensuring cybersecurity, and integrating technologies with existing systems. Particular attention is paid to the barriers that Ukrainian enterprises may face, such as economic, infrastructural, technical, regulatory, social and security-related challenges, and the need for an integrated approach to overcome them is indicated. The results of the study confirm that the active implementation of modern innovative technologies can significantly improve the quality of logistics operations and contribute to the sustainable development of enterprises in Ukraine and on the global market.

Етапи та інструменти управління стратегічними змінами на підприємствах під час кризових ситуацій

In the current conditions of doing business in Ukraine, the importance of adapting the system of strategic change management to the complex socioeconomic conditions faced by Ukrainian enterprises is sharply increasing. Accordingly, the way in which enterprises can effectively respond to exogenous (external) challenges, in particular to crisis situations that require prompt and flexible strategic decisions to ensure their survival and further development, is of particular relevance. The aim of this article is to substantiate the theoretical provisions of management of strategic changes in the enterprise and, on this basis, to develop effective instruments for managing them in crisis situations at enterprises. Various approaches to change management are analyzed, which can be used to plan and implement the necessary changes in the strategy and operational activities of domestic enterprises in the context of combating and overcoming the crisis. Particular attention is paid to the aspects of leadership and corporate culture as key factors in successful adaptation to change. The importance of involving employees in the change management process, the need to create effective communication within the organization and the introduction of a flexible, adaptive corporate culture that promotes innovation are emphasized. In the context of the Ukrainian economy, attention is focused on the specifics of management during the crisis, taking into account the military, political, social and economic instability in the country. An instrumentarium of strategic change management, adapted to Ukrainian realities, including analysis of the existing crisis business environment, strategic planning, prompt implementation of changes and monitoring of results, has been proposed. It is emphasized that flexibility, forecasting and rapid adaptation to changes are key to ensuring the stability and development of enterprises in Ukraine in conditions of unpredictability and crises. The proposed research can be useful for researchers in the field of strategic change management, analysts, business associations, enterprises in Ukraine and abroad. Further research in this direction will be aimed at the development of methods for managing strategic changes in enterprises, which are based on the observation of rapid changes in the exogenous and endogenous environment of the enterprise.

Financial conflicts as a threat of weakening the financial security of business entities in Ukraine

The article examines the economic content of financial conflicts, their impact on the financial security of economic entities. Financial security is highlighted from the point of view of an important element of economic security of business entities. Financial conflict is defined as a confrontation between participants in economic relations, which appears in the process of their economic activity as a result of a mismatch of goals, benefits and the long-term goal of functioning. In order to more thoroughly illuminate the internal nature of the conflict in the field of finance, its key components and characteristic features are highlighted. The main causes of financial conflicts of business structures are determined. The key factor in the emergence of corporate conflicts was determined to be the separation of the owners from the management of the company, as a result of which there was a significant separation of interests between these parties. It is proposed to use value-oriented management tools to resolve financial conflicts. Tax conflicts and conflicts arising in the field of financial management are analyzed. The main prerequisites for solving financial contradictions in the functioning and development of enterprises in Ukraine have been determined. The economic essence of compliance as the construction of a risk management system, which will make it possible to ensure an increase in the level of compliance with the economic and financial legislation of the country, an increase in the degree of corporate culture in society and the formation of a favorable business climate in the country, which will help attract investment resources and increase the income of the country's budget system, is highlighted. The main component of tax compliance is determined - the study of risks in the field of taxation that arise in the event of taxpayers violating tax legislation and causing losses to the state. It is proposed to build an effective tax compliance system in order to strengthen the financial security of the country, which is characterized to a large extent by tax security, that is, the receipt of taxes and fees to the budgets in the projected amount and the creation of prerequisites for its growth.

The specifics of the functioning of Ukrainian enterprises under martial law

In the conditions of martial law, Ukrainian enterprises face numerous challenges that require prompt adaptation and effective management. This article explores the specifics of business operations in Ukraine during military operations, analyzing the main problems faced by businesses and the strategic approaches that allow them to remain competitive. The article highlights aspects such as adaptation to changes in the market environment, ensuring the safety of workers, maintaining supply chains, financial sustainability, and the use of new technologies. The main aim of the research is to identify the key success factors for Ukrainian enterprises in wartime conditions and to develop recommendations for their further development. Using methods of quantitative and qualitative analysis, the authors conducted research based on data collected from different regions of Ukraine, including the areas that suffered the greatest destruction. The study found that the main success factors are flexible management decisions, innovative business approaches, and the active use of digital technologies. The article also examines the role of government support and international cooperation in ensuring the stability and development of Ukrainian enterprises. The findings of the research can be useful for business managers, policymakers, and researchers dealing with issues of business under crisis conditions. The study underscores the significant impact of military conflicts on the economy and the threats they pose to the existence of enterprises, which are the foundation of the country’s economic well-being. Furthermore, the article emphasizes the need to create effective risk management mechanisms and the development of recovery strategies for the post-conflict period. It also discusses examples of successful adaptation strategies that can serve as models for other enterprises in similar conditions. Thus, this research provides a comprehensive overview of the current state of Ukrainian business under martial law, emphasizing the importance of rapid adaptation and strategic planning for ensuring sustainability and development.

INTERNATIONAL EXPERIENCE IN APPLYING INNOVATIVE FINANCIAL MANAGEMENT STRATEGIES FOR BUSINESS REVITALIZATION IN THE POST-WAR PERIOD IN UKRAINE

This article explores international experience in applying innovative financial management strategies for business revitalization in the post-war period in Ukraine. Special attention is given to the destruction of industrial and infrastructural objects, as well as the tactics employed by the russian military aggression aimed at undermining the country's economic potential and creating a humanitarian disaster. The article also analyzes the issue of financing the post-crisis development of enterprises in Ukraine and discusses various sources of funding such as development funds, grants, subsidies, and other financial instruments. However, further research is needed to propose an effective strategic model for revitalizing enterprises in the liberated territories, particularly in the southern part of Ukraine. The findings of this study will contribute to understanding and applying innovative financial strategies for business recovery in Ukraine after the war period, as well as developing effective approaches to support enterprises in the post-crisis period. This article sheds light on international experiences in employing innovative financial management strategies to revitalize businesses in post-war Ukraine. The insights gained from this research will contribute to understanding and implementing effective financial approaches for business recovery in the aftermath of war, as well as supporting the activation of entrepreneurship during the post-crisis period.

THE ROLE OF GLOBALISATION IN THE STRATEGIC DEVELOPMENT OF UKRAINIAN ENTERPRISES

The article analyses the characteristics, criteria and various factors influencing the impact of globalisation on economic development and business activity in contemporary Ukraine. At present, society is facing new goals, tasks and requirements, which are largely determined by scientific and technological progress, implementation of innovative technologies and the need for a certain degree of flexibility, resilience and adaptation to dynamic changes in the economic sector. At this stage, financial stability and prosperity are among the most important values in the modern world, and this is driving the interest in studying the peculiarities of innovative economic development. At the same time, globalisation issues remain understudied and require an analysis of specific "parallels" between past and present outcomes. This analysis helps to identify the "gaps" and "risk zones" within the global market, which is crucial for all countries participating in these market relations. The subject of the study is globalisation as a driving force for the development of enterprises in Ukraine. An assessment of the dynamics of the crisis' impact on Ukrainian business, based on a survey conducted by EKONOMICHNA PRAVDA in 2020-2023, leads to the following conclusions: approximately 25% of the establishments that existed and successfully operated in Ukraine before 2020 have closed; the quarterly drop in revenue in the most successful restaurants is approximately 30-35%; staff loss or shortage is about 48%; and approximately 80% of establishments are experiencing logistical problems (Business and the Crisis in Ukraine). The purpose of the research is to assess the current state of development of enterprises in Ukraine and to study potential opportunities for optimising their activities in view of globalisation. Methodology. Definition of conceptual apparatus, analysis, synthesis and synthesis of information on the relevant issue. Conclusion. The destructive and destabilising processes that pose challenges to the development of Ukrainian businesses are characterised by a high degree of risk and uncertainty in the context of Russia's full-scale war against Ukraine. The following components must be taken into account: political factors: an unfavourable situation caused by military aggression, the need for additional alerts in case of emergencies and to ensure the safety of customers; additional expenses: generators, security systems and video surveillance; economic factors: rising prices of domestic goods and products; the need to create a new service concept that stands out from the competition.

Digitalization of the agricultural sector: the impact of ICT on the development of enterprises in Ukraine

Purpose. The purpose of the research paper is determining the effect of information and communication technologies (ICTs) on the agricultural enterprises performance in Ukraine by studying the dependence of the performance of agricultural enterprises on the activity of their digital solutions implementation.
 Methodology / approach. The effect of ICTs on the performance of agricultural enterprises is studied using the methods of average and relative values, dynamic analysis – in determining the trends in the development of enterprises of the ICT segment and the activity of implementation of digital solutions by agricultural enterprises in their practice; correlation analysis – in studying the dependence of the performance of agricultural enterprises on the activity of digital solutions implementation.
 Results. The dependence of the performance of agricultural enterprises on the activity of their implementation of digital solutions is determined. A direct link between the volume of activities of enterprises operating in the ICT segment and the investments of agricultural enterprises in software is established. It has been determined that the activity of agricultural enterprises in terms of investments in software has a positive effect on their activities results, causing an increase in the volume of sold products, added value and labour productivity. A direct but weak effect of software investments on the cost efficiency of current and environmental activities has been diagnosed. A feedback relationship has been established between the investments made by agricultural enterprises in the acquisition of software and the profitability of their operating activities, which is increasing with taking into account the time lag. 
 Originality / scientific novelty. The article provides empirical evidence of the dependence of agricultural enterprises activity indices on ICT segment enterprises development. The dependence of the results of agricultural enterprises activity on the activity of their digital solutions implementation was investigated with and without taking into account the time lag. The scientific and methodological foundations for assessing the impact of ICT on the performance of enterprises have been improved, in particular by allocating indicators for this assessment by stages of research.
 Practical value / significance. The results of the study can be used in the decision-making process regarding the digital transformation of agricultural enterprises through the implementation of ICT.

Application of information technologies and modeling in management operating systems for improving efficiency and safety

The article examines the essence of information technology in the contemporary world and its impact on management operating systems. The authors define the concept of "information technology" and the basic principles of its functioning. In addition, the paper identifies the most common methods and approaches to modeling management operating systems. The authors analyzed the impact of information technologies on the development of Ukrainian enterprises. They also presented the latest information technologies in enterprise management and their essential contribution to the economy, exports, and employment. The study analyzed the dynamics of IT services development in Ukraine and their impact on its economy. It also presented a general analysis of operating systems in Ukraine and considered the possibilities of integrating information technology and innovative educational approaches. In addition, the paper examines the impact of information technology on the management of operating systems' security and presents the economic and technological effects that arise from implementing information technologies. This research aims to highlight the importance of information technologies in improving the efficiency and security of management operating systems.

OBJECTIVE PREREQUISITES OF INNOVATIVE DEVELOPMENT OF ENTERPRISES IN UKRAINE

Introduction. The development of Ukraine’s economy under the conditions of globalization and high competitive pressure involves the use of new solutions - modern equipment, technology, forms and methods of management and production organization, that is, the implementation of innovations in order to implement the achievements of scientific and technical progress into the production and social spheres. Russia’s war against Ukraine makes significant threats to the development of domestic business. Strict conditions require an increase in the innovative activity of business entities, which helps to reduce costs, increase the efficiency of production and competitiveness of products, the transition to the digital economy and technological initiatives. Global trends, such as the emergence of breakthrough technologies, digitization and acceleration of products’ life cycle, increase the relevance of innovative development in Ukrainian business and the country’s economy in general. ased on this, innovative development is the main priority of Ukrainian socio-economic development, a prerequisite for improving the quality of products and increasing the competitiveness of domestic production. Methods. During the process of scientific research, the authors used: dialectical method of cognition, scientific abstraction, analysis, synthesis, observation, comparison, description, generalization, systemic approach. The specified methodical tools are used for: consideration of the essence and disclosure the peculiarities of enterprises’ innovative development in modern conditions; determination its further prospects in Ukraine. Results. Objective prerequisites of innovative development of enterprises in Ukraine in the context of globalization challenges are summarized. The key parameters of state support for innovative activity, the functioning of the appropriate institutional environment, the creation of an effective system of introducing innovations at the enterprise through resource, technological and market components of innovative activity are substantiated. The prospects of an innovative type of domestic business development based on foreign experience as a decisive condition for our country’s forward movement are determined. Discussion. Taking into account the current global economic and geopolitical challenges, as well as in order to eliminate the negative consequences of Russian military aggression, it is necessary to ensure the proper socio-economic development of Ukraine based on the activation of innovations. The level of economy innovativeness has become a determining criterion for each state’s readiness to join the European Union, the main goal of which is to unite the scientific and technical potential of European countries with the aim of their integration into the European and global innovation network. Therefore, further scientific developments in this field, which will have an applied nature, are extremely important.

FACTORS FOR THE FORMATION OF FINANCIAL SECURITY FOR THE DEVELOPMENT OF DOMESTIC ENTERPRISES ON THE BASIS OF INNOVATION

Attention has been updated to the problems of forming financial support for the implementation of investment and innovation projects of enterprises, which aim to ensure their innovative development. Therefore, the purpose of the study is to identify the composition and analysis of the factors of the formation of financial support for the development of enterprises in Ukraine on an innovative basis. A typology of the factors of attracting financial support for investment and innovation goals was carried out in two directions: (1) internal resources and capabilities of economic entities, (2) external sources of accumulation of financial resources. Among the internal factors, the influence of such as the financial and economic condition, results and business activity of enterprises, availability of internal investment capital, innovative and technological activity of business entities, financial security and protection of intellectual property objects of innovatively active enterprises was analyzed. According to external factors, such as the development of the financial and credit system of the region, the activities of venture funds, business angels, the state of development of innovative infrastructure and the business environment were analyzed. The conditions that determine the specified factors of financial support for the innovative development of domestic enterprises are characterized, as well as their current state and the main problems that prevent the full involvement of financial and investment assets sufficient for the full-fledged conduct of innovative and technological activities by economic entities of Ukraine are identified. The scientific novelty of the research results lies in the further development of the methodological and applied principles of classification and typology of the factors of the formation of financial support for the activation of innovative activities of enterprises. The applied value of the research results lies in the possibility of identifying the available factors for the formation of financial and investment support for innovative and technological growth of business entities.

Place and role of financial statement audit in the enterprise activity

This article conducts a comprehensive study and generalisation of the essence of financial statement audit. The main attention is paid to determining the place of financial statement audit in the context of enterprise management in the current economic environment. The study found that the financial statements of an enterprise are designed to meet the information needs of its users, and each element of the statements performs functions that provide information in a certain context. The article analyses the procedures for auditing financial statements that meet its purpose, depending on the elements of financial statements. The possible risks that enterprises may face as a result of not conducting an audit of financial statements are identified. In particular, it was found that failure to audit financial statements may affect internal and external decisions of enterprises, such as investment planning, lending and management decision-making. The study showed that neglecting the frequency of financial statement audits can also lead to losses and financial instability, which can expose companies to financial fraud, illegal actions and uncontrolled risks. According to the results obtained in the course of the study, a specific algorithm of actions has been developed that should be performed by the auditor when checking compliance with the conditions for preparing financial statements by enterprises. The proposed algorithm is aimed at improving the quality of financial statements, simplifying the process of making management decisions and promoting sustainable development of enterprises in Ukraine. The results of the study include an analysis of the methods of collecting audit evidence and their significance for the audit of financial statements. The study showed that in an unstable economic environment, the audit of financial statements is becoming increasingly important, as it addresses global issues related to the reliability of accounting and reporting, analysis of the causes of possible inconsistencies between these statements and the real state of the enterprise, as well as control over the efficiency of financial and economic activities.

Сучасні тренди у фінансуванні інноваційного розвитку підприємств промисловості в Україні

Nowadays, the role and importance of scientific developments in financing the innovative development of enterprises in Ukraine is growing more than ever because innovations are becoming the driver of all transformations. Despite the significant scientific output of Ukrainian researchers, the dominant problem that must be solved immediately is the search for effective sources of financial resources to ensure the development of innovative activities of industrial enterprises since they form the lion's share of the real GDP of the state. The article aims to assess current trends in financing innovative activities of industrial enterprises to substantiate how to ensure their innovative development in preserving competitive advantages on the market. The results of this study were obtained by analyzing and summarizing the conclusions made by Ukrainian scientists in previous studies and are the basis for substantiating the financing mechanism for the innovative development of industrial enterprises. In particular, it was established that the level of innovative development of enterprises in the real sector of the economy is influenced by general economic indicators, such as the level of innovative activity and the innovative capacity of the state. Ukraine's position in international rankings based on indices of innovation capacity was evaluated. The peculiarities of forming financial resources to ensure innovative development at the macro level were revealed. The results of the analytical assessment of the sources of financing of innovative activities of industrial enterprises show that the state's share in the financing of innovations is insignificant. Instead, the vast majority of innovations are financed by the funds of industrial enterprises, which is a negative trend in wartime. Several measures were proposed that will help increase the level of innovative activity of industrial enterprises by optimizing the funding sources for the innovation implementation process. The implementation of the measures listed in the article will be a catalyst for the innovative development of industrial enterprises. It will create a stable platform for financing innovations in Ukraine.

THE PROCESS OF MANAGING INNOVATIVE DEVELOPMENT AS AN OBJECT OF ACCOUNTING AND ANALYSIS

Introduction. The basis of the innovative development of production entities is the creation of a unique combination of internal capabilities, taking into account the factors of the external environment. To ensure effective management of the innovative development of enterprises, it is extremely important to create a dynamic accounting and analysis system that reflects the components of internal potential and the determination of external trends. The development of accounting and analytically based management principles for the innovative development of enterprises will create the prerequisites for the stabilization of economic growth. Methods. During the preparation of the article, a systematic research approach was used, which made it possible to assess the state of implementation of the process of managing innovative development in the domestic practice of entrepreneurship; the method of theoretical comparison to improve legislative regulation and areas of accounting and analytical procedures; the method of expert evaluations - in the development of organizational provisions for the implementation of the mechanism of accounting and analytical principles of management of innovative development of enterprises in Ukraine. Results. The article defines the process of managing innovation and development of the enterprise and modern principles of innovative activity and development of the enterprise. Factors affecting the success of innovation implementation were analysed. The study revealed the main problems of the formation of the mechanism of innovation and development of the enterprise, which require a comprehensive solution. Discussion. Further research on the development of the process of managing the innovative development of enterprises will consist in the substantiation of the implementation of modern trends in the formation of an information system based on strategically oriented accounting data and analytical procedures. Keywords: enterprise, innovations, innovative development, management of innovative development, information economy.

Features and development of managing the foreign economic activity of virtual enterprises in Ukraine

Relevance of the research topic. Continuous expansion of virtual networks, digitalization of all processes, transformation of global technologies lead not only to the development of new types of economic relations, but also to the logical change of traditional types of business. Formulation of the problem. The lack of a common definition of network structures management at the level of foreign economic and international activities in the digital century leads to slowing down the development of virtual enterprises in Ukraine and insufficient isolation of significant competitive advantages in the modern innovation and investment model of Ukrainian economy. Analysis of recent research and publications. To date, Timashova L., Serdyuk S., Shingur M., Amor D., Byrne JA, Brandt R., Davidow W., Malone M., Port O. have studied certain technological processes and business models of virtual enterprises, but in practice, there are no similar studies for implementation in the Ukrainian economy and no research on the management of virtual enterprises engaged in foreign economic activity. Selection of unexplored parts of the general problem. Drawing attention to the virtualization of production processes in the implementation of foreign economic activity contributes to the revision of the management strategy of the virtual enterprise to ensure its competitiveness in the long run. Problem setting, research goals. The objectives of the study are: to substantiate the key role of management of foreign economic activity for enterprises operating in virtual networks; to study modern conditions of virtual enterprises functioning; to determine the influence of the digital economy factors on the formation of management properties in them; analyze local goals and objectives of virtual enterprises in accordance with business models. The purpose of the study is a comprehensive scientific abstraction to the interpretation of the concept of "virtual enterprise engaged in foreign economic activity", and to analyze the peculiarities of the development of this network structure in Ukraine. Research methods. To achieve the goal of the article, a set of formal and informal methods of modeling and forecasting was used; operational-applied and analytical-prognostic; systemic; comparative analysis and theoretical generalization. Presentation of the main material (results of work). The article examines the conditions and functionality of creating a virtual enterprise engaged in foreign economic activity, as a new network form of online business. The expediency of creating virtual enterprises in order to intensify the process of business design and efficiency of business startups is substantiated. The main stages, goals and objectives are highlighted and the peculiarities of creating a virtual enterprise engaged in foreign economic activity are determined. Ways to accelerate the creation of virtual enterprises in Ukraine are proposed. Field of application of results: training courses in management and entrepreneurship, practical activities in business incubators to create innovative modern startups. Conclusions according to the article. The creation of Ukrainian virtual enterprises engaged in foreign economic activity will contribute to the formation of effective business design and development of intellectualization and digitalization of production, integration of resources, a transformation of global technologies in the Ukrainian market. Virtual enterprises of national origin have all the prerequisites and opportunities to enter foreign markets through cybersecurity and coordination of global business models and business processes, taking into account all existing risks.

RESEARCH OF THE INFLUENCE OF THE ORGANIZATIONAL DEVELOPMENT MANAGEMENT SYSTEM OF THE ENTERPRISE ON ITS COMPETITIVENESS

Organizational development is a vital tool in planning and managing the growth and expansion of an enterprise or business. The growth analysis process is used to determine the rate at which a business can grow and expand healthily. The result of these determinations is a change in the enterprise's business plan combined with recommendations for redirecting the company's resources. These recommendations include all resources, from financial to human resources. Another area where organizational development is critical is in analyzing business workflows for accuracy and efficiency. The end result of such efforts is the implementation of certain quality control standards. These standards are derived from a detailed report prepared during the development of the organization. Recommendations can include anything from eliminating certain processes to combining others. A factor analysis of the advantages that may arise when creating a system of organizational development at the enterprise will have a positive impact not only on increasing the competitiveness of Ukrainian enterprises, but also can stimulate changes in personnel work, the organization of production processes and the planning procedure. The purpose of the article is to identify and systematize the factors of influence of the management system of organizational development of the enterprise on its competitiveness. In the process of research, a systematic approach to defining the concept of "organizational development", general methods of scientific knowledge (analysis, synthesis, deduction, induction), as well as bibliographic analysis, structural analysis, and factor analysis of possible advantages of implementing the organizational development system were used. The results of the study are an analysis of the features and modern trends in the implementation of the organizational development system at enterprises and organizations; systematization of factors influencing organizational development on the organization's competitiveness; determination of the particularity of the influence of the human factor as such, which characterizes organizational development, various intervention techniques were investigated. Prospective areas of further research are the use of factor analysis methods to determine the relationship between the organization's life cycle and the need to form a system of organizational development of enterprises in Ukraine. The results of the research can be implemented in the work practices of enterprises of any industry.

ЗАКОРДОННИЙ ДОСВІД ДЕРЖАВНОГО РЕГУЛЮВАННЯ ІННОВАЦІЙНОЇ ДІЯЛЬНОСТІ НА ПРОМИСЛОВИХ ПІДПРИЄМСТВАХ КИЇВСЬКОЇ ОБЛАСТІ

Introduction. Unfavorable trends in the development of the domestic economy in recent years require the search for new mechanisms to stimulate the national economy in a period of structural change that can intensify the innovative activities of industrial enterprises in the Kiev region. This also applies to issues of foreign experience in the operation of special forms of organization of innovation, such as technopolises, technology parks, clusters, industrial parks and more. The issue of state regulation of their activities deserves special attention. In order to increase the measures of the state innovation policy, it is expedient to implement the positive experience of innovative development of enterprises in Ukraine, taking into account local peculiarities of creation and development of enterprises on an innovative basis. Materials and methods. The information base of the study consisted of statistical materials, regulations, national programs for enterprise development on an innovative basis. Positive experience in the implementation of regulations in the field of innovation development of enterprises can potentially be used in Ukraine, which will promote the intensification of special forms of organization of innovation. Results and discussion. The study found that in the countries there are several main determinants of the formation of innovative enterprises: the concentration of competitive enterprises in the region; availability of competitive advantages for the development of enterprises on an innovative basis; geographical concentration and proximity to settlements. Unlike other countries in Ukraine, there are factors that hinder the development of innovative enterprises. In this regard, it is necessary to develop proposals to improve the regulatory framework for the creation and development of innovative enterprises in the industrial sector; to implement state programs to promote the development of enterprises on an innovative basis; develop innovative connections and networking collaborations; to attract credit funds from international financial organizations on program principles, etc. Conclusions. Based on the study of the peculiarities of innovative development of enterprises in other countries, proposals have been developed to intensify innovative activities in Ukraine. In particular, proposals have been developed for the activities of special forms of organization of innovation activities, such as clusters and industrial parks. A significant achievement is the development of proposals to introduce a mechanism of public-private partnership in industrial enterprises in Ukraine, taking into account the experience of the world.

STRATEGIC AREAS OF ENSURING FINANCIALLY SUSTAINABLE DEVELOPMENT OF ENTERPRISES IN UKRAINE

The article examines strategic areas of ensuring financially sustainable development of enterprises in Ukraine. It proves that the main problem of financial stability of Ukrainian enterprises is the high level of accounts receivable. It presents challenges of ensuring financial stability of local enterprises and offers strategic tools for ensuring financial stability of enterprises. One proves that strategic management of financial stability should take into account not only financial management goals and a type of financial policy but also a kind of financial stability common to the enterprise as of today. Areas of ensuring financial stability using strategic financial management tools include the selection of the target structure of current asset financing, the establishment of principles of cost management policy optimization (relevancy, minimization, planning), which allows specifying measures for gaining targeted financial stability of enterprises. Keywords: strategic areas, enterprises, financial stability, strategic management, financial policy, financial management.

Theoretical and methodological aspects of enterprise development research

One of the most characteristic features of the modern development of the world economy is globalisation, which has led to a new form of competition created by going beyond one country, establishment and development of a global system of competition that requires good governance. To ensure its viability, an industrial company strives to ensure economic development. The concept of development is one of the fundamental and extremely widespread in various branches of natural, philosophical, social, and economic sciences. In this regard, the formulation of the proposed development strategy is a very important issue. The purpose of this study is to investigate the theoretical and methodological aspects of enterprise development. Risk analysis of the company's development strategy is especially important, since modern companies operate in a dynamic market with a high level of uncertainty in the external environment and are exposed to many risks; therefore, risk analysis of the company's development strategies becomes especially important. The purpose of the study is to investigate and systematise the essence and methods of evaluating the company's development strategy. The literature review demonstrates the level of coverage of the problem of enterprise development. The study investigates the system of management of innovative development of the enterprise, identifies the mechanism of management of innovative activity. The level of innovative development of Ukrainian enterprises is established, and the main factors limiting their innovative activity are identified.

DEVELOPMENT MANAGEMENT OF AGRICULTURAL ENTERPRISES

Abstract. Today there is an intensification of activities and the associated increase in the dynamics of change in all sectors of the economy, including the agrarian sector, in Ukraine and throughout the world. This makes it urgently necessary for agricultural enterprises to adapt to such conditions in order to ensure the efficiency of their activities and long-term competitiveness. The most effective way to address this issue is to introduce development management of agricultural enterprises. The article considers the concept of «development» and «enterprise development», clarifies the meaning of the concept of «enterprise development management», and defines the purpose of such management. In accordance with the content and the proposed definition of the concept of «enterprise development management», the study highlights its characteristic features. It analyzes the main indicators of development of the agricultural enterprises in Ukraine, which demonstrated deterioration in the dynamics of their performance. The findings show the importance of development management of agricultural enterprises. To find a solution, the article suggests an algorithm for development management of agricultural enterprises that is developed, substantiated and based on the tools of strategic management. Adherence to such an algorithm will contribute to the effective realization of the potential of enterprises, rapid adaptation to changes in the external environment, the formation and implementation of effective development strategies, which will ultimately ensure economic, social and environmental efficiency and long-term competitiveness. The proposed algorithm is typical for agricultural enterprises of different organizational and legal forms of management, size, specialization, etc. and at the same time flexible to take into account the peculiarities of certain types of enterprises, which enables to achieve maximum efficiency of enterprise development on the basis of specification of its certain stages. Keywords: development, enterprise development, enterprise development management, competitiveness, agricultural enterprise. JEL Classification Q12 Formulas: 0; fig.: 3; tabl.: 2; bibl.: 22.