The article examines the theoretical foundations and modern trends in the development of the management system of innovation and investment activities of enterprises. It is proved that the innovation and investment potential of the enterprise is a complex system where various resources and opportunities interact, aimed at ensuring long-term development and increasing competitiveness. Managing this potential is a strategically important task that requires a comprehensive approach, taking into account external and internal factors, as well as focusing on achieving sustainable economic growth. It was determined that theoretical approaches to the management of innovation and investment potential are multidimensional and complex. They reflect various aspects of the interaction of resources, competences, external environment and internal processes, which affect the ability of the enterprise for innovative development and effective use of investments. Potential management depends on the chosen approach and the specifics of the enterprise's activities, but in general it should be aimed at achieving sustainable economic growth and increasing competitiveness in a dynamic market environment, particularly in wartime. The innovative and investment potential of the enterprise is formed under the influence of a complex interaction of internal and external factors. This interaction determines the enterprise's ability to innovate, attract investment, and adapt to dynamic changes in the business environment. Effective management of these factors is the key to ensuring the sustainable development of the enterprise and increasing its competitiveness in the market. Modern trends in the development of innovation and investment activity are characterized by increased attention to digital and sustainable technologies, globalization of business, active use of new financial instruments and the construction of flexible ecosystems. It is concluded that enterprises that adapt to these changes receive significant competitive advantages and have the opportunity to ensure sustainable economic growth, which is especially important in the conditions of war and post-war recovery
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