The purpose of the article is to identify key financial instruments for the financial capacity of the combined territorial communities' (ТС) enhancement in Ukraine under conditions of their sustainable development and decentralization implementation. Based on the European experience in reforming state power, it has been determined that strengthening the financial framework and competence of local self-government is an effective mechanism for stimulating economic activity, elaborating effective strategies for regional and local development. The methods of consolidation of European municipalities are as follows: stimulation of voluntary association (Czech Republic, Latvia) and administrative consolidation (Denmark, Sweden, Norway, Poland, Bulgaria). The approaches to the effectiveness assessment of territorial communities in Germany and Ukraine, which include analysis of the financial base, investment reserves, amounts of municipal investments, have been highlighted. Comparative analysis of financial capacity of the territorial communities of Ukraine, Germany, France, Poland, Romania on indicators is carried out: own income per capita; dynamics of receipts of local taxes and fees; the level of subsidy of budgets; the specific weight of expenditures on the maintenance of the management apparatus in the financial resources of TС. It has been determined that the main forms of state support of territorial communities in Ukraine are subventions, grants, transfer of state-owned objects of communal property, international technical and financial assistance, and funds of the state budget of regional development. In order to ensure the sustainable development of territorial communities in Ukraine, the introduction of new financial instruments for state support of territorial communities (community-based local development, integrated territorial investments, and green bonds) and directions of development of territorial communities has been proposed.

The article is devoted to the study of innovative methods of optimizing the information and communication system of the local government of Ukraine in the changing conditions of nowadays. The main problem of the article is due to the need to eliminate the inconsistency of the modern unsatisfactory state of development of information support for the provision of public services by local self-government bodies of the territories of Ukraine with the requirements of Ukrainian society and the standards of European developed countries. The definition of the category “innovative municipal administration” has been clarified. Specific features of public service provision are defined according to four criteria (“service provision,” “restrictions,” “service concentration,” “monopoly of services”), which disclose their essence and main areas of improvement. The author's definition of the category “public service” is given. It was found that effective servicing of the needs of civil society and economic entities is impossible without the involvement of information systems and technologies and requires the implementation of systematic information support for the management and service activities of local self-government bodies. An innovative information and communication system has been formed to ensure the activities of local self-government bodies in the provision of public services.

The importance of sustaining small and medium-sized enterprises (SMEs) around the world is increasing rapidly each year. In modern days many countries try to develop methods to preserve this type of companies given recent global crisis. SMEs in the Ukrainian economy account for 99.98% of the total business population. Relevance of this study consists in the significant role of the SMEs in the structure of national economy and their importance in development of the modern domestic economic systems. Objectives of the study are to determine prospects, shortcomings and features of establishing management accounting practices (MAPs) in SMEs. The problem of the study consists in fragmentation of the knowledge in the literature relating to management accounting practices in small and medium sized enterprises and problems of establishing them, due to restriction of resources and particularly wide gap between management accounting theory and practice compared to larger companies. Trends in the small and medium-sized enterprises in the structure of the national economy and their role in the development of the domestic economic system can be predicted on the basis of several reviewed cases. This confirms the relevance of the analysis of the management accounting system of economic entities in order to determine financial reserves to ensure economic activity in a crisis. Automated parametric control systems have been developed and proposed for implementation as elements of management accounting in order to provide processes for planning, monitoring and controlling of operational processes, as well as provide information and analytical support for management decision-making as a result of this study.

The article investigates theoretical foundations of public management in the socio-humanitarian sphere of metropolises based on the smart city concept. It defines the essence of the concept of "public management in the socio-humanitarian sphere" in a metropolis, which should be considered as a multi-branch and inter-sectoral complex formed with the involvement of local authorities, business partners, the public, and citizens, and aims to create, maintain, and develop a favorable safe environment as a unified system of life and livelihood of the city based on the balanced development of the main sectors of the economy and socio-humanitarian sphere. The abstract also defines criteria for the efficiency of public management in the socio-humanitarian sphere within a modern metropolis, which include integrity, sustainability, and security of the subjects in obtaining a positive effect of solving socio-humanitarian issues within a metropolis. The main mechanism of public administration in a metropolis is establishment of interaction in the triad "power - business - community" and coordination of their interests (business - "here and now", community - "the welfare of our children", the state - "the welfare of citizens"). It is confirmed that the digitalization of public administration contributes to strengthening control over the use of all types of resources for the optimal development of the socio-humanitarian sphere of Ukrainian cities.

In the conditions of the transformational processes of the national economy, the problem of ensuring innovation activity is a special place in the issues of ensuring socioeconomic development of society. Financial and economic innovations are an effective tool for managing socioeconomic processes in the context of the crisis phenomena of economic systems. The article is devoted to the actual problem of finding ways to provide innovative activity in the formation of mechanisms of anticrisis financial management by subjects of economic activity. The purpose of the article is to improve the economic mechanism of crisis management, in particular, the diagnosis of insolvency of enterprises, which has a preventive nature, the implementation of which provides solvency of domestic business entities. In the article a retrospective analysis of insolvency manifestations of metallurgical enterprises was carried out on the basis of the analysis of theoretical and methodological approaches of foreign and domestic scientists to issues of innovative activity in the conditions of crisis phenomena of national economies and analysis of their influence on financial and economic indicators of activity of business entities. The possibility of introducing financial and economic innovations for improving the mechanism of crisis financial management at the enterprise through the use of the proposed methodical approach to the definition of the threshold values of structural indicators of the balance sheet and the report on financial results, compliance with which will ensure the solvency of metallurgical enterprises. Implementation of the developed methodological approach to the definition of threshold values of structural indicators of the balance sheet and the report on financial results of enterprises, which is an element of financial and economic innovations, can increase the efficiency of crisis management financial management. provide financial stability, liquidity, efficiency of business entities, and opportunities for their economic development. Prospects for further research in this area are improving crisis management financial management at enterprises based on the development of forecast scenarios for the development of industrial enterprises.