The paper deals with the peculiarities of the formation of strategic management accounting as accounting and analytical support for adopting strategic managerial decisions. The change in economic realities naturally requires the introduction of modern management technologies that it is impossible without the development of relevant accounting and analytical provision, including focusing, processing and submission of accounting and analytical information to adopt strategic decisions. The purpose of the paper is to determine the role of strategic management accounting in the enterprise information space. The problems of the functioning of strategic management accounting in Ukrainian enterprises are determined: the delimitation of analytical and accounting functions, a one-sided vision of the problem of the methodology of strategic management accounting only as a set of accounting procedures, beyond the connection with analytical functions leads to a decrease in the effectiveness of strategic management accounting and separation from intra-production management. Expert analysis is carried out in questioning two groups of respondents (managers and stakeholders) on an existing system of strategic management accounting as an information platform of trading enterprises. The results of the study confirm that in most such companies, there is a lack of or insatiable use of strategic management accounting as an information platform for strategic management. The development of a strategic approach in accounting practice determines the expansion of the accounting, analytical and control instrument for the formation of information when making strategic management decisions. The components of the management function are analyzed: strategic analysis, strategic monitoring, strategic control. The prospects for further research are determined: the choice of methods and tools for strategic management accounting in the management system of a trading enterprise, especially for the needs of strategic analysis, strategic monitoring and control.

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New conditions and requirements for business operation in the modern economic environment are determined by vectors like digitalization, social responsibility, ecology, sustainable development. Apart from traditional factors, business owners have to put more emphasis on intangible assets as factors increasing the value of business assets. New kinds of resources with importance for owner and investor are admittedly intellectual ones, including competencies of staff, intellectual property objects, new technologies, etc. The elaboration of a conceptual framework for intellectual capital building in business enterprises in the innovation-driven economy context, involving scientifically grounded approaches to the structuring of intellectual capital, is, therefore, an issue of vital importance. The article’s objective is to sum up approaches to interpreting and structuring the economic category “intellectual capital”, with elaborating the method for intellectual capital formation in the business enterprise. The economic nature of intellectual capital in the business enterprise is outlined by highlighting criteria of its recognition and key forms of its manifestations in the business enterprise through establishing the logic of their interaction. The characteristics of intellectual capital were classified from economic and management perspectives, with interpreting it as a business asset, a business resource and a business cost. The structuring of intellectual capital allowed to highlight its core economic features: tangibility and intangibility. A structural model of intellectual capital in the business enterprise, built on seven components representing criteria of its recognition, is proposed. The procedure of intellectual capital formation by the potential options of its import and generation is analyzed.  It is concluded that growth in all the components of intellectual capital is supposed to have a positive effect for the financial indicators of a reporting period, as each of its components will be recognized as an economic category once it is capable to generate a result or a value in a short or long term.

The article developed guidelines for analysis, management and quantification of innovation and investment potential based on indicators of sustainable operation, as well as recommendations for choosing effective areas of innovation and investment development of industrial enterprises, including: definition of innovation and investment. The problem of ensuring sustainable innovation and investment development is becoming increasingly important for companies that set themselves the task of successful operation within a market economy. At most enterprises, innovation is based on the materialization of scientific knowledge that leads to the emergence of new designs of machines (products), materials and equipment, as well as new forms of organization and management of production. A system of quantitative indicators for assessing the components of the potential of innovation and investment development of an industrial enterprise has been developed, which differs in the indicators of sustainable operation of an industrial enterprise. The article develops a method of comprehensive assessment of the potential of innovation and investment development of the enterprise, which differs taking into account the impact of the basic components of this potential. Methodical recommendations on the choice of the type of innovation and investment development of an industrial enterprise were proposed, which differ taking into account the achieved level of its innovation and investment potential. Methodical recommendations on the choice of the most acceptable strategy of innovation and investment development of the enterprise based on the assessment of the level of its innovation and investment potential have been developed. A method for assessing the effectiveness of the innovation strategy of the enterprise has been developed, which together with the assessment of the dynamics of change in the potential of innovation and investment development allows to assess the prospects for sustainable innovation and investment development of industrial enterprises. Thus, if the company has a steady trend of growth of innovation and investment potential, we can say with sufficient confidence that its innovation and investment development is promising.