Goals Of Enterprise Research Articles

EU Social Economy: Means to ending Inequality?

In recent years, the European Union has been facing increasing technological, economic, environmental and social challenges. The issues of strengthening the social economy are becoming increasingly important in an era of instability and uncertainty in the prospects of global development. The subjects of this business model can play a positive role in achieving the UN Sustainable Development Goals, increasing productivity and competitiveness of both individual enterprises and states and their associations through increased solidarity at the territorial and local levels, reducing poverty and inequality. The social economy is designed to create quality jobs, guarantee equal learning opportunities and provide the necessary social services, especially for vulnerable segments of the population, such as migrants, persons with disabilities and unskilled workers. To realise its mission, its enterprises and organisations need to collaborate with public authorities, stakeholders and users capable of finding solutions to collective problems, such as ethical financing and socially responsible banking. This collaboration can give impetus to social inclusion, economic development and territorial cohesion in depressed underdeveloped areas and regions. Today, social indicators in EU countries such as poverty, inequality, long-term and youth unemployment continue to be high, making it difficult to ensure social sustainability. This article analyses EU policies on the social economy as well as its ecosystem in the region.

Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan pada PT. Tempo Scan Pacific TBK

The financial overall performance of an organisation is an outline of the sports that have been achieved to acquire commercial enterprise goals at a selected time. It also serves as a reference cloth for finding out the extent to which the organisation has achieved its fulfilment goals so that it will preserve its balance. you can examine the financial reports of the enterprise to learn about its monetary overall performance. A dating analysis of the objects within the economic reviews, also known as financial report evaluation, is important for the reviews to be meaningful for fascinated events. utilising liquidity ratios (contemporary ratio, brief ratio, and cash ratio) and profitability ratios (net income margin, gross profit margin, return on belongings, and return on equity), the reason of this look at is to observe PT Tempo Scan Pacific Tbk's financial performance from 2019 to 2023. the general liquidity ratio indicates that the agency is in precise health, regardless of fluctuations between 2019 and 2023. The decline within the profitability ratio indicates that the commercial enterprise is in negative condition.

A Study on Employees Motivation and It's Impact on Job Satisfaction in Tiruvalla Medical Mission Hospital

The project entitled “A Study On Employees Motivation And Its Impact On Job Satisfaction In Tiruvalla Medical Mission Hospital focus on the employees motivation and its impact on job satisfaction in the hospital. Motivation is an important factor which encourages employees to give their best performance and help in reaching enterprise goals. The study aims to identify the factors which will motivate the employees in the organization and observe the employee commitment towards the organizational excellence. HRM is a comprehensive approach to managing employees and an organization's culture and environment. It focuses on the recruitment, management, and general direction of the people who work in an organization. Human resources (HR) is the division of a business that is charged with finding, screening, recruiting, and training job applicants, as well as administering employee-benefit programs.

Information Technology Governance Using the COBIT 2019 Framework at PT Bank Pembangunan Daerah Papua

Effective and efficient information technology (IT) management is crucial for the banking industry, especially for PT Bank Pembangunan Daerah Papua (BPDP), which seeks to reinforce its role within the Papua region. Leveraging the COBIT 2019 framework, BPDP aims to enhance IT governance, addressing operational efficiency, information security, and regulatory compliance. This study highlights BPDP's strategic priorities, such as revenue growth, fostering innovation, and customer service excellence, which are essential for sustaining competitive advantage amidst regional geopolitical challenges. By identifying these key priorities, the research uncovers critical areas of improvement, including IT investment optimization, mitigation of regulatory and security risks, and solidifying IT's strategic role in driving business growth. To evaluate BPDP's IT governance maturity, this study applies COBIT 2019's ten design factors, from enterprise goals and risk profiles to IT-related issues, compliance needs, and technology adoption strategies. The findings underscore gaps in risk management, project lifecycle oversight, and resource allocation, offering actionable insights for governance improvement. Enhanced IT integration can support BPDP's larger objectives of sustainable growth and economic development within the region. Furthermore, the study demonstrates that a well-structured governance framework strengthens BPDP's operational efficiency, builds customer trust, and ensures alignment with regulatory standards and evolving technology landscapes. By adopting these governance recommendations, BPDP can achieve long-term success and secure its position as a prominent financial institution in Papua, thus reinforcing its commitment to regional economic growth and compliance with national regulatory standards.

Meta Ads digital advertising in social networks

A progressive tool for achieving the marketing goals of retail enterprises in digital advertising in social networks, taking into account the current situation in Ukraine, is Meta Ads. Advanced targeting parameters based on demographics, interests and own audience make Meta Ads a powerful tool for digital advertising professionals, allowing them to reach a wide audience with targeted messages. The study was conducted using the following methods: data analysis, synthesis and logical generalization of results; systemic, structural and statistical analysis with the use of graphical methods. The main sources of information are scientific papers, the results of marketing research, expert blogs in the field of digital advertising, and official statistical information from Internet resources. In the article there were considered the functions of generative artificial intelligence in Meta Ads, such as image enhancement, background generation, and ad text variations, which can reduce the time required to create advertising materials. Advantage+ tools that automate the process of creating advertising campaigns and targeting have been analysed, in particular Advantage+ Shopping Campaigns and Advantage+ Creative. The development trends of Meta Ads in the Ukrainian market, which will affect the results and efficiency of work with digital advertising, are substantiated. It was determined that the use of existing artificial intelligence technologies will allow enterprises to better find the target audience and work with advertisements

ГНОСЕОЛОГІЯ УПРАВЛІННЯ ТРУДОВИМ ПОТЕНЦІАЛОМ ПІДПРИЄМСТВ В УМОВАХ НЕВИЗНАЧЕНОСТІ

The existence of conditions of uncertainty in the process of managing the labor potential of enterprises gives rise to the need to find optimal management methods and tools for ensuring and combining the available human resources, their knowledge, experience and qualifications with the main components of the enterprise's potential, he strategy and goals of its development, ensuring the company's need for employees with the necessary qualifications and effective use of the labor potential of both individual employees and the team as a whole. A research aim is to learn the process of managing the labor potential, based on the current conditions of uncertainty in the development of enterprises. The object of the research is the process of managing the labor potential of enterprises in different economic conditions. The method of the research are modern methods and technologies of scientific knowledge, methods and techniques of conducting scientific research, tools of systemic, complex, economic analysis, principles of management of enterprises and their labor resources, which allow to review the existing approaches to the management of labor potential and identify directions stabilization of enterprises in modern economic conditions. The hypothesis of the research was an assumption about the possibility to determine the logic of learning the process of managing the labor potential of enterprises in modern conditions of uncertainty. The statement of basic materials. It is proved that epistemology is applied in the research in a purposeful way, as it is a tool of knowledge and a philosophy of managing the labor potential of enterprises in conditions of uncertainty. It has been confirmed that the management of labor potential is a component of the general process of managing the production potential of the enterprise, which means that it makes a direct contribution to the results of operations, the volume and output of products, the creation of certain benefits not only by the economic entity itself, but also contributes to the national income of the country. A certain philosophy of labor potential management is proposed, aimed at developing a special toolkit and acquiring new knowledge that can be used in labor potential management programs in wartime and postwar times. The originality and practical significance of the research is confirmed by the above philosophy of managing the labor potential of enterprises in modern conditions of uncertainty. Conclusions and perspectives of further research. The implemented epistemology of labor potential management made it possible to state that labor potential is a complex system with certain properties that requires the formation of additional requirements both for the assessment of labor potential and for its management. Therefore, the formation of an effective philosophy of labor potential management requires the constant development of personnel, the development of special programs for the management of labor potential based on the existing conditions of uncertainty of enterprises, including war and post-war times. Further research will be aimed at the development of special labor potential management programs, based on the sphere of activity of enterprises and their regional location

Концептуальні засади визначення вартості проєктних робіт на дорожні роботи та послуги в контексті міжнародного досвіду

ntroduction. The road sector is one of the industries governed by a large number of laws, regulations, and other normative-legal acts, many of which directly or indirectly affect it. Some of these require adaptation to the current conditions of the modern market and integration with the ongoing processes in the industry. Implementing new or amending existing normative-legal acts and regulatory documents is usually a complex process. Currently, Ukraine's economy is in a transitional period, largely due to military actions on its territory. Thus, addressing issues related to determining the cost of project works has become more relevant than ever. The concept of “price” is closely linked to the pricing factors that shape it, with pricing being a key part of achieving the strategic goals of enterprises. Pricing policy plays an important role in the lifecycle of project enterprises as it influences their development, creates a market environment, and allows for the continuation of activities and strategic planning for future development. Establishing a sound pricing policy involves research and gathering information about the market for road works and services, analyzing economic factors, and preparing projects to meet market needs and optimize their implementation. Changes in approaches to determining the cost of project works will help establish a sound pricing policy for project enterprises, which will contribute to the development of the road sector and, ultimately, the recovery of our country.

Improving business performance: A case study at Vietnam dairy products joint stock company

Improving business efficiency is one of the most important goals of enterprises. In the context of current world economic integration, domestic and international competition is increasingly fierce, the requirement to improve business efficiency of enterprises is becoming more urgent. Especially for export enterprises, world economic integration has a very strong impact. In the process of international economic integration, Vietnamese enterprises must face increasingly fierce competition from foreign enterprises. Weaknesses in capital, management experience and technical level are barriers for Vietnamese enterprises in general and enterprises operating in the dairy industry in particular. The basic way to improve business efficiency is to find every measure to increase revenue or reduce costs, or make the rate of revenue increase or reduce costs, or make the rate of revenue increase faster than the rate of cost reduction, especially for dairy enterprises. The article will provide useful solutions to improve business efficiency at Vietnam Dairy Products Joint Stock Company. Keywords: Finance, Business, Business Activities.

Innovation of Management Accounting and Promotion of Enterprise Competitiveness

China is in the era of rapid development of big data, and the competition among enterprises is becoming more and more fierce. Simple financial accounting cannot meet the development goals of current enterprises. With the rise and development of management accounting, its work function has been gradually concerned by enterprises and society, and some enterprises have begun to realize the use of management accounting to improve their financial functions and enhance their competitiveness. In this scenario, the integration of financial accounting and management accounting is particularly important. Because the rise and development of management accounting in China is short, there are many problems in its application and development. From the perspective of innovative development of management accounting, this paper analyzes the problems of management accounting in modern enterprises, and puts forward how enterprises can use innovative ways of management accounting to enhance their competitiveness and help enterprises get long-term and steady development.

Systematic literature review on evaluation models and methods in enterprise architecture research

Several enterprises implemented enterprise architecture (EA) projects to align business and information technology (IT) strategies. The evaluation process is needed to ensure the implementation of EA projects provides effectiveness, efficiency, and feasibility of EA information systems (IS) and assesses previous project experience to avoid future EA project risks. The study aims to present a systematic literature review (SLR) of the models and evaluation methods used or developed, especially in the field of EA research. Based on the inclusion and exclusion criteria, 21 articles were selected for review. The results of the study present an overview of the models and methods used as well as new approaches developed for EA evaluation as well as information based on approaches related to models and methods identified as organizing information and data analysis to broaden future research insights. The literature review also provides additional simple theories related to the implications and techniques of the identified models and methods. The study contributes to company stakeholders to encourage the implementation of EA, identify improvements and enhancements to EA projects as well as further references and insights for practitioners and researchers regarding EA evaluation as an effort to assess the success of achieving enterprise goals.

Development of the information system for managing the output volume of a manufacturing enterprise considering demand

This paper examines the integration of information systems for optimizing the management of production output volumes at manufacturing enterprises, considering demand. The research highlights the critical role of integrated information systems in enhancing the operational efficiency, decision-making processes, and overall competitiveness of manufacturing companies. Ultimately, an integrated information system ensures effective dissemination of valuable information throughout the organization, leading to increased efficiency and profitability for manufacturing companies. The paper emphasizes the importance of integrating demand forecasting, production, warehouse planning, and advertising to optimize operations in industries facing cyclical demand fluctuations. By simultaneously addressing these aspects, companies can minimize costs, improve decision-making consistency, and enhance overall efficiency. The research addresses the issue of planning production volumes, ensuring warehouse resource availability, and stimulating demand through advertising activities, often considered separate business functions. However, all these functions aim to achieve the commercial enterprise's goal of maximizing profit. In modern conditions, any enterprise is a complex system characterized by emergent behavior and interdependence of its components. To maximize the profitability of a manufacturing enterprise, its sales volumes must match the demand, which depends, among other factors, on the effectiveness of demand stimulation through advertising. The ability to meet demand is determined not only by production volumes, which may vary over time, but also by warehouse stock levels, which depend on the available capacity of owned and rented warehouses. The paper proposes an integrated optimization of production output and advertising using economic and mathematical models. The research object is the production and sales activities of an enterprise. The research tasks include forecasting demand for the enterprise's products, determining optimal warehouse capacity, evaluating the effectiveness of advertising campaign elements in influencing demand, optimizing the set of advertising campaign elements, optimizing production output, and developing an integrated information system to support these optimization processes.

Cause-related marketing in tourism: how goal framing promotes consumer prosocial behaviours

Cause-related marketing is commonly regarded as an effective tool for tourism enterprises to bolster their commitment to sustainable practices, fostering environmental and social responsibility within their operations and offerings. However, despite this, there is limited research into the implementation of cause-related social marketing to achieve the sustainability goals of tourism enterprises. Consequently, this research leverages construal level theory to examine how goal framing in cause-related tourism marketing communications nudges consumers towards engaging in prosocial behaviours, with an explicit emphasis on the boundary conditions in which desired effects diminish. Results across two pilot studies and four scenario-based experiments demonstrate that the specific (vs. abstract) goal framing elicits a higher degree of prosocial behaviours through the critical role of empathy. Two moderating variables demonstrate the enhancement effect of specific goal framing is attenuated for consumers already high (vs. low) on the agreeableness trait and those who are primed with a cyclical (vs. linear) temporal perspective. Additional analyses and controls, including ruling out three alternative explanations, reinforce the reliability and validity of the results. This research provides evidence-based insights critical to amplify the effectiveness of cause-related corporate social responsibility initiatives in tourism, unveiling the specific mechanisms which underpin consumer responses to corporate social responsibility messages and communication framing. Future research should examine the critical role of goal framing in the social repositioning of tourism enterprises.

Analysis of the USM Lecturer PPKM application portal using COBIT 2019 Framework

The USM lecturer PPKM application portal information system provides services and information regarding the research and community service activities of USM lecturers. The services available in this application include PPKM proposals, PPKM assessments, PPKM evaluations, progress reports, contracts, assignment letters and presentation schedules. To improve the system services that have been used so far, analysis and evaluation are needed so that system performance can provide accurate information and according to needs. The purpose of this research is to analyze the performance of applications using the COBIT 2019 framework. The method used is a mix method, which combines data from interviews and observations and data from questionnaires. The research subjects consisted of 7 (seven) IT admins and 30 USM permanent lecturers. The COBIT 2019 framework used as the basis for analysis consists of 11 factors, namely: Enterprise strategy; Enterprise goals; Risk Profile; IT Related Issue; IT Threat Landscape; Compliance Requirement; Role Of IT; IT Sourcing Model; IT Implementation Method; Technology Adaptation Strategy; and Enterprise Strategy. The results showed that there are 2 (two) objectives that need to go to the core model evaluation stage, namely BAI03 and BAI07. The results of the maturity analysis on BAI03 are at level 2, which is 67.1%. While the results of the maturity analysis on BAI07 show results of 72.7%.

Improvement of the System of Accounting for Bonuses for Personnel at the Enterprise of the Military-Industrial Complex

The relevance of the study consists in the need to increase the motivation and efficiency of personnel in the context of a changing economic situation and technological changes at the enterprise of the military-industrial industry.The purpose of the study is to develop a system for accounting for bonuses for personnel on the basis of an updated system of principles for stimulating the activities of employees at the enterprise of the military-industrial complex.The оbjectives: are to develop, on the basis of a comparative analysis of the peculiarities of the industry and the principles of stimulation, a refined system of principles for stimulating the activities of employees; test the method of assessing the performance of employees of scientific, technical and production departments; develop a regulation on the distribution of the amount of the bonus between employees of the enterprise at the end of the reporting period.The methodology is a qualitative study, including an analysis of the existing system of accounting for personnel bonuses, as well as the introduction of an improved system of accounting for bonuses at the enterprise of the military-industrial complex.Results. The article describes the development of a new model for accounting for bonuses for personnel, adapted specifically for enterprises of the military-industrial complex, taking into account their characteristics and needs, and also contains practical recommendations for improving the system of accounting for bonuses for personnel at enterprises of the military-industrial complex, based on the result of the study.Conclusions. Based on the generalization of the best practices of scientists, in terms of the formation of requirements for the system of incentives for employees, as well as the specifics of the activities of the defense industry, the system of principles for stimulating the activities of employees in defense industry organizations was clarified, which made it possible to reduce staff turnover and achieve the strategic goals of enterprises. Key performance indicators have been proposed and tested to assess the performance of employees, as well as regulations on the distribution of the amount of the bonus between employees of the defense industry enterprise based on the results of the reporting period based on the assessment of the employee's labor contribution, obtained by summing up points on basic bonus indicators and individual motivation indicators, This made it possible to calculate the employee's remuneration in a certain order and establish the procedure for awarding employees of scientific and production divisions.

Evolving Nursing Research Priorities: A Unified Vision for Advancing the Nursing Profession.

The American Nurses Association Enterprise (ANA Enterprise) Research Advisory Council plays a vital role in bringing nursing voices together and shaping the dynamic landscape of nursing research. Historically, its priorities have revolved around 4 pivotal research priorities: advancing research capacity, promoting interprofessional collaboration, enhancing data structures and governance, and propelling practice-based nursing research. In a remarkable transition, the 2024 Research Priorities of the ANA Enterprise Research Advisory Council align with the vision and strategic goals of the ANA Enterprise. The Council now places emphasis on the intersection of the research priorities with 5 key areas crucial for "elevating the profession of nursing globally": workforce development; advancing nurse well-being practices; deepening understanding of diversity, equity, inclusion, and belonging; expanding scope of practice; and measuring the value of nursing. This approach provides clear guidance for nursing research efforts, demonstrating a dedicated effort to harmonize the diverse voices within the nursing community. The objective is to shape a future where nursing research not only serves to inform practice but also enhances the overall value and impact of the nursing profession globally.

A Knowledg Graph Model for e-Government

Many governments around the world have invested huge amount of resource to build their e- Government capabilities, to meet government objectives of effective public service delivery and citizens engagement. The increase in size of an e-Government landscape has led to the increase in complexity of the infrastructure. This increasing complex infrastructure presents a challenge for governments to continue to meet its objectives. Knowledge Graph (KG), a constituent AI technology, has shown a lot of promise in helping governments meet its objectives in the midst of the complexity. A major aspect of this complexity is the need to maintain a single view of the world, in the form of a unified meaning of data, within a given e-Government instance, given the heterogeneity in data models used in the different departments within an e-Government instance. In this paper, we present a unique perspective in addressing the problem of deriving semantic meaning from disparate data in an e-Government context, using KG. Our aim is to advance the objectives of effective service delivery and citizens engagement in a complex e- Government instance. We focus on creating a data- centric architectural model that is single, simple and extensible, based on KG. We create a functional model based on architectural view and viewpoints from standards such as The Open Group Architectural Framework (TOGAF). The functional model highlights the various components that underpin the functions. We have developed our model within the context of a Design Science Research (DSR) approach, and we provide evaluation of same model within that context. An e- Government KG model guides the development of KG solutions in e-Government, in order to achieve the e- Government enterprise goals of effective service delivery and citizens engagement.

How to Optimize Promotion Tactics for Sustainable Tourism Product through 360-degree Communication? (Case Study in Poncokusumo, Malang)

The presence of a tourism village in Indonesia might be viewed as an opportunity to strengthen small, micro, and medium-sized businesses as a driving force in the local economy. The goal of Micro Small Medium Enterprises (MSMEs) development is to create a tourism village supported by MSMEs that combines natural and culture attractions, local gastronomic and artisan, and public service facilities. Poncokusumo village, one of Malang’s tourism villages, has a distinct personality when compared to other Malang tourism villages. The goal of this research is to look at promotional strategies for sustainable tourism products in Poncokusumo village to strengthen the village’s tourism identity. This is a qualitative study in which the informants were chosen on purpose; they are the head of Poncokusumo village, the leader of the tourist local community (Pokdarwis), and an entrepreneur. According to the research findings, the 360-degree communication approach is best for supporting offline promotional operations. 360-degree marketing communication is also being considered to strengthen tourism village identity. A 360-degree model of marketing communication is built in three stages: pre-purchase, purchase, and post-purchase in a sustainable tourist product. This paper also contributed to the sustainable development goals which focus on decent work and economic growth. The existence of sustainable product in tourism village is an attraction that encourage local economic growth.

Management and Marketing of the Wartime Agribusiness in Ukraine

Introduction. Full-scale military actions led to the need for radical changes in the management of agricultural enterprises. Effective management of Ukrainian agribusiness under conditions of military aggression can contribute to the stability of revenues to the country's budget and strengthen national security, particularly in providing the population with food and jobs in depressed rural regions. The state of war in Ukraine determines the peculiarities of the activities of agricultural enterprises and, accordingly, forms the peculiarities of agricultural management, which requires scientific research.
 Aim and tasks. The study aims to develop directions and tools for managing agricultural enterprises in the conditions of war in Ukraine. The task of the study was to develop a mathematical model of operational change in the goal of an agro-enterprise, establish conditions for changing agribusiness goals, determine wartime requirements for agribusiness management, and assess the impact of the war on the components of the resource potential of agricultural enterprises.
 Results. A mathematical model of the operative change in the purpose of an agro-enterprise under the conditions of acquisition of integral risks, including the risk of military operations, of a degree greater than 50%, has been developed. The study of the components of the resource potential established the following: the growth of the dynamism of the land market, the acceleration of the redistribution of land ownership - the alienated area of land in 2023 compared to 2022 has almost doubled; the share of individual entrepreneurs in the total number increased by 19.8% in 2022; a decrease in the level of provision of labour resources, which has long-term and short-term dimensions related to military operations, reducing the volume of imports of agricultural machinery by approximately 30–35%. The implementation of effective management requires a comprehensive approach to the formation of systemic prerequisites for agricultural activity and the improvement of the structure of agricultural production, taking into account the impact of the war in Ukraine.
 Conclusions. The developed mathematical model makes it possible to change the goals of agricultural enterprises in an operational manner and form an appropriate level of competitiveness to ensure the viability of agricultural enterprises. The proposed directions and management tools of agricultural enterprises will ensure an increase in the efficiency of agribusiness management during wartime conditions. Evaluation of the impact of the war on the components of the resource potential of agricultural enterprises will increase the efficiency of resource use.

SELECTION AND IMPLEMENTATION ALTERNATIVES FOR THE MARKETING STRATEGY OF ENTERPRISE MANAGEMENT

The purpose of the article is to justify modern approaches to the choice of marketing strategies and to develop practical recommendations for their implementation and management in the activities of agricultural enterprises. The methodological basis of the study was a synthesis of the results of applied research in economics, scientific works of domestic and foreign scientists, which highlighted the basic theories of competitive advantage, competitiveness and marketing management. Results. The article examines the essence of the peculiarities of the system of strategic management of marketing activities of agricultural enterprises, provides a description of marketing strategies for managing the development of the enterprise, outlines methodical approaches to assessing the level of potential of marketing strategies in the activities of agricultural enterprises. The paper formulates the key objectives of marketing activities and allocates the tasks that are key in developing a marketing strategy. Thus, having analysed most of the classifications of marketing strategies, it can be concluded that strategies are developed for each individual enterprise depending on the mission of the enterprise, tactical and strategic development goals. It has been established that when choosing a marketing strategy it is necessary to concentrate efforts on the set goals, main features of the marketing strategy, such as: long-term orientation, based on the results of strategic marketing analysis, certain subordination in the hierarchy of corporate strategies, determined market orientation of activity (in relation to consumers and competitors). In addition, the company's marketing strategy determines its strengths, which allow it to win in competition. Practical results. The publication identifies specific features of marketing management of formation and implementation of strategies of innovative development of agricultural enterprises. The main factors of the external and internal environment that determine the adaptation of marketing activities and the management system of agricultural enterprises to their changes are noted. The proposed system of the competitive strategy of the enterprise, which includes a separate set of strategies: the ability to form competitive advantages, the application of the competitive strategy and the effective use of the competitive strategy of the enterprise. Value/Originality. The article systemises main types of marketing strategies, competitive strategies and strategies of innovation development. The competitive approach is based on the strategy and tactics of counteracting competitors. Within this approach, two ways of achieving competitive advantages can be used: the marketing strategy of the leader and the strategy of sustainable development of the competitive environment.

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

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.