The study is devoted to the problem of analysis and forecasting of the effectiveness of the results of enterprises to ensure production and economic reserves to intensify innovation and investment development in the context of monitoring the state of their economic potential. It is the basis for the formation of endogenous and exogenous capabilities of the enterprise, aimed at achieving targeted results in each area of its activities. Creating favorable conditions for economic growth of enterprises based on the intensification of innovation and investment development requires the effective implementation of production programs using the financial component of economic potential. Based on the analysis of methodological tools for evaluating the activities of a mining and processing enterprise, formed a comprehensive methodology for quantitative and qualitative assessment of actual and projected values of performance indicators of the enterprise. It is based on determining the statistical probability of achieving a positive level of the indicator, the probability of its falling into a given interval of deviation from the recommended allowable values and an integrated assessment of the financial component of economic potential. Approbation of the developed technique is carried out within the limits of the express analysis of effective indicators of efficiency of activity of mining and processing enterprises. The results showed that with high reliability of the forecast (more than 0.85), the recommended values of the level of margin to achieve the desired efficiency are in the range of 8÷10 %. Within a sufficient level of reliability of the forecast (not less than 0.75), the recommended values of this margin are 10÷24 %. In this case, the integrated indicator of the assessment of the financial component should be more than 0.3

Shadow economy is a rather ambiguous and multifaceted concept. The shadow sector includes a variety of illegal activities as well as legal but unofficial or not formally recorded. The presence of shadow economic activity becomes a real problem for government regulation, especially in conditions of significant shocks, as it reduces fiscal potential, distorts development indicators and complicates any analytical conclusions about the state of the economic system. The purpose of the article is to highlight the theoretical foundations of the shadow economy, analyze the shadow sector of the Ukrainian economy and identify possible ways to minimize it. The authors used in the article historical and logical research methods that allowed us to characterize the socio-economic reasons for the emergence and scope of the shadow sector of the economy of Ukraine; abstract and concrete, which is used in the process of determining the impact of economic shadowing on certain areas of economic activity. The issue of the influence of the shadow economy on various aspects of state development is complex and requires detailed analysis. However, perhaps the most important thing is to maintain the security of the country as a whole, including its economic component. The expansion of the shadow sector of Ukraine's economy beyond the threshold determines the need to intensify theoretical and practical studies of the nature of the process of shadowing of the economy, limiting the negative effects of this phenomenon, the introduction of leverage the direct and indirect impact on the shadow economy of Ukraine, ensuring of the theoretical achievements for the formation of vectors of shadows.

Annotation. Improving the depreciation policy of enterprises should contribute to the development of the economy as a whole. Although International Accounting Standards were used as a basis for writing Accounting Regulations (Standards) and the adopted Tax Code of Ukraine proclaimed the convergence of tax and financial accounting, there are still a number of issues regarding the formation and implementation of depreciation policy that need to be addressed. The article considers the essence of depreciation and explores scientific approaches to the definition of "depreciation". The own definition of depreciation is offered. The main tax aspects of the procedure for depreciation of those fixed assets that are transferred to the reconstruction, modernization, completion, equipment or conservation. Depreciation tax differences, according to the Tax Code of Ukraine, adjust the financial result of the enterprise both in the direction of increase and in the direction of decrease in profit for taxation. Therefore, the main purpose of adjustments is to remove depreciation from the financial result. In accounting, depreciation is the cost of the enterprise. They affect the formation of the accounting financial result. Therefore, to adjust for accounting depreciation, you need to increase the financial results and instead of accounting to include tax depreciation, calculated based on the rules of the TCU. Depreciation is accrued at the enterprise on all fixed assets, regardless of where the non-current assets are located: in operation or transferred to reconstruction, modernization or conservation. The paper notes that the depreciation policy of the enterprise is a component of its accounting policy. As a result of the study, a proposal was made to regulate the issue of decommissioning of fixed assets for the period of their repair, reconstruction, modernization and to identify aspects of such lenses in the order of accounting policy for income tax purposes.

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Брадул о.м. д.е.н., професор кафедри обліку, оподаткування, публічного управління та адміністрування Криворізький національний університет мартиненко в.м. магістрантка Криворізький національний університет