This paper studies the relevant issues of innovative projects implementation, in particular, during the prospective development of coal reserves by geotechnology of underground gasification. To solve the objectives set in the work, an integrated approach is applied, which includes: critical analysis, generalization, systematization and synthesis to determine the phases and stages of the innovative project implementation; conducting econometric modeling to calculate the total effect from the implementation of innovations. The conducted research has proven that it is important to determine the phase and stage of an innovative project in order to increase the efficiency of its assessment. The prospect of introducing geotechnology for underground gasification has been revealed, which in conditions of “pre-investment” uncertainty is associated with the lack of reliable information on the choice of priority directions and methods of practical use of innovation (based on the experience of industrial research and the operation of closed coal gasification plants). An integrated system of indicators for assessing the effectiveness of innovative project at the stage of its implementation has been developed and an algorithm for determining the total effect from its implementation has been proposed.

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Стаття присвячена актуальним питанням підвищення ефективності діяльності підприємства на основі бюджетування. В статті досліджено підходи до існуючих процесів бюджетування на підприємствах, визначено переваги та недоліки кожного з них. Проаналізовано фактори, що визначають специфіку підприємства та можуть впливати на вибір моделі бюджетування. Доведено, що для підвищення ефективності бюджетування, як інструменту стратегічного управління підприємством, доцільно проводити індивідуалізацію бюджетних моделей з огляду на специфіку діяльності конкретного підприємства. Тому в рамках дослідження розроблено алгоритм вибору моделі бюджетування із врахуванням особливостей функціонування підприємства, який дозволить отримати найбільший ефект від впровадження системи бюджетування та, відповідно, підвищити ефективність діяльності підприємства в цілому.

The article is devoted to the topical issue of the strategic development of the enterprise in the digital economy. The advantages of enterprises that use the results of the digital economy in their activities have been established. The main characteristics of the digital economy are determined, approaches to the definition of terms are investigated. The state of profitability of Ukrainian enterprises by industry is analyzed on the basis of statistical data. Based on the results of the analysis of statistical data, it was determined that in the conditions of the pandemic and quarantine of the last two years, most sectors of the economy suffered losses. Only those industries that were vital and those that use modern information and digital technologies had a positive financial result of their activities. These calculations showed that it is fundamentally important to introduce digital technologies at enterprises in various sectors of the economy. The article lists the main seven stages of introducing digital technologies into the management activities of enterprises. The above stages of introducing digital technologies into the activities of enterprises are used both for general strategic transformations at enterprises, and for individual management functions. It also reflects the main benefits of introducing digital technologies into strategic planning and profit management in enterprises. The main obstacles that may arise during the implementation of digital technologies are highlighted, among which the main one is associated with the human factor. It is also indicated in the article that almost all enterprises in their activities can start with the introduction of technologies for working with big data, which allow to efficiently process large volumes of information, analyze it and make management decisions based on the results. An analysis of modern research in the field of digital technologies implementation showed that digital technologies are necessary not only in the current activities of an enterprise, but also in strategic and management functions, especially in planning and managing the company's profit.