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The production of paint and varnish materials is one of the main sectors of the chemical industry, which is rapidly and dynamically developing in the context of innovative changes. Enterprises of the paint and varnish industry create new jobs using the latest technologies, including digital ones, which can be implemented on a powerful material and technical base. The study examines global trends in the development of paint and varnish industry enterprises and determines prospects for major manufacturers. In the article, the impact of the global economic crisis deepened by the COVID-19 pandemic on the production and consumption of paint and varnish materials is analysed. The pandemic has lowered prices for chemical products, reduced orders for the supply of paint and varnish materials, and considerably increased international competition between manufacturers. Moreover, the study estimates the volumes and substantiates the need for investment in the further technological development of paint and varnish industry enterprises to reduce the energy intensity of production, material consumption of products and ensure their high quality, affordable price, and environmental safety. An internal audit of fixed assets at paint and varnish industry enterprises revealed a substantial deviation in the cost of fixed assets in the financial statements (it can reach 10-14%). Timely and well-founded management decisions on the reproduction and modernisation of fixed assets will provide enterprises with the opportunity to use the latest technological support for the production of quality and environmentally friendly products, increase their economic efficiency and competitiveness.

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The implementation of an effective healthcare system is the main task of state administration because it is through the healthcare system that the state fulfils the basic constitutional law and respects human rights. A legal and democratic state with a socially-oriented market economy actively ensures the quality of medical services to the population, therefore, the financial resources that are allocated from the state budget for medicine and health care require constant study and improvement. Particularly acute is the issue of financial support for non-profit communal medical institutions, this problem is of particular relevance in the fight against the global COVID 19 pandemic, which actualizes the search for ways to improve income accounting. As of today, Ukraine has taken a number of effective steps towards reforming the healthcare system, namely, in accordance with the Concept of Health Care Financing Reform and a number of laws signed by the President of Ukraine in December 2017. Since 2018, the implementation of a large-scale transformation in the financing the healthcare system has started. The proposed financing model is a patient-centred focus and is also aimed at ensuring the implementation of state guarantees for medical care and allows for clearly defining the roles and obligations of the Government, local governments and management of medical institutions. Available debatable issues in the activity of non-profit communal medical institutions concerning their income accounting are connected with the introduction of the medical reform in Ukraine. Organizing income accounting remains problematic, including its documentation, analytical and synthetic accounting, which determined the goal, objectives, subject and structure of scientific research. The priority areas for the development of non-profit communal health care institutions are increased rates of income, expanding the range of services provided, as well as their timely confirmation and recognition in the accounting system. The question of the sufficient budget financing level for the healthcare institutions remains relevant since the proper quality of medical care depends primarily on financial support. Volumes of the budget financing are determined according to scientifically based standards per capita, the State Budget of Ukraine, budgets of local and regional governments finance the public healthcare institutions. The article examines the income accounting of non-profit communal health care institutions and identifies ways to improve it under the influence of reforms in the health care system of Ukraine. In the study of the current state of financing the healthcare sector in Ukraine, the methods of observation and detailing were used; in the study of statistical material and data of the enterprises surveyed the methods of grouping and comparison were implemented, as well as the methods of synthesis and analysis.

The content of anti-crisis management, based on the opinions of leading scientists, is revealed in a scientific article. Own interpretation of this concept, which covers all the advantages of the most famous statements of leading scientists has been made. Practical aspects of crisis management with an orientation to its basic sections and anti-crisis programs are identified. Understanding these sections allows managers to generate timely measures that will meet the level of the crisis of the enterprise. Particular emphasis is placed on crisis forecasting and bankruptcy methods. To gain a better understanding of the methodological support of crisis management, its basic methods and methods have been systematized and classified. The general division of classical techniques involves the selection of techniques using multifactorial models and evaluation using estimates. According to the status of regulation, it is advisable to group the methods of crisis diagnosis into mandatory (state) and recommended (scientific). The most popular multifactorial models of crisis management analysis are identified with their advantages and disadvantages. All considered models are adapted for enterprises of economically developed countries and do not take into account the peculiarities of the functioning of economic entities in Ukraine. The article defines the directions of further improvement of methodological support of crisis management at domestic enterprises, among which the strengthening of the information base for analysis, clearer formulation of the goals of analysis, the unification of the assessment of the financial condition of enterprises of all forms of ownership and organizational and legal forms of management are highlighted.