ПОСТАНОВКА ПРОБЛЕМИ У ЗАГАЛЬНОМУ ВИГЛЯДІ ТА ЇЇ ЗВ'ЯЗОК ІЗ ВАЖЛИВИМИ НАУКОВИМИ ЧИ ПРАКТИЧНИМИ ЗАВДАННЯМИ Нематеріальні активи однією із найменш досліджених категорій бухгалтерського об-УДК 657.1 І. Я. Максименко, к. е. н., доцент кафедри обліку та оподаткування, Запорізький національний технічний університет, м. Запоріжжя В. А. Соболь, магістрантка 6 курсу, Запорізький національний технічний університет, м. Запоріжжя

The article analyzes the impact of territorial and innovative aspects on the formation of an industrial cluster. Improving the efficiency of territorial development is one of the biggest problems of the modern economy and management. The system of consideration of territorial and innovative aspects of industrial cluster formation is considered in the article. It is determined that an important component is the institutional changes, the use of appropriate methods and tools of state influence, aimed at the process of clustering in the study areas. Particular importance is attached to the study of the implementation of the phased process of cluster formation. The need for effective functioning of the state mechanism is revealed. Statistical indicators of Ukraine's development are presented, on the basis of which the components for assessing the development potential of the territory are analyzed. In particular, a model of dependence of the territory's potential on a number of indicators is proposed. The influence of the development of the innovation aspect on the formation of the attractiveness of the region is studied. It is proved that the assessment of the region's potential correlates with the costs of innovation in this region. The results of the study showed that the cluster approach allows to consider and describe the industries applied to a particular area and its features. Most often, clusters of enterprises are classified according to such parameters as geographical location, availability of capital, proximity of suppliers, competitiveness, access to specialized services, development of labor potential, availability of specialized educational institutions and research organizations, industry affiliation. The application of integrated assessment in this study made it possible to identify highly promising, medium-promising and low-promising areas, ie to determine the stages of formation of industrial clusters. The article also analyzed statistical indicators such as innovation activity of industrial enterprises, labor force, research and development costs. In particular, the coincidence of the dynamics of changes in these indicators was determined. This is the basis for taking into account territorial and innovative aspects in the formation of industrial clusters.