Introduction. Effective assessment of the market capitalization of public joint-stock companies is an important strategic aspect that determines the level of corporate governance, competitiveness of manufactured goods or services, investment attractiveness, publicity, and transparency of the company in the stock market. In this regard, there is a need to study the advantages of various methods of market capitalization assessment, which will ensure not only the determination of the effectiveness of the corporate and financial activities of domestic joint-stock companies but also the investment value at the state level, ensuring the strategic necessity of satisfying social needs. Aim and tasks. It consists in researching current methods of assessing the market capitalization of public joint-stock companies and proposing new ones for the purpose of a more comprehensive analysis of the company's activity at the stock market. Results. The peculiarity of legal management and regulation of the market capitalization of Ukrainian public joint-stock companies is determined; the methods of assessing the market capitalization of joint-stock companies and the goals set by the entities that apply it in the evaluation are distinguished, namely: the method of the current market value of a public joint-stock company, the method of the average market value of a joint-stock company and the method of the maximum market capitalization of a joint-stock company. Ensuring the legality of market capitalization assessment, was carried out. A factor method of market capitalization assessment and a comparative method have been developed for the purpose of a more thorough assessment. It consists in presenting the author's approach to assessing the level of market capitalization through the use of comparative and factor approaches, which include not only an assessment of the market position of a joint-stock company at the stock market, but also individual balance indicators at the beginning of various reporting periods, establishing transparency and competitiveness. Conclusions. The proposed research results will be useful for a comprehensive assessment of not only the financial, stock and marketing strategy of a public joint-stock company at the stock market, but to ensure its own competitiveness, liquidity and investment attractiveness, take into account factors affecting the comprehensive business, investment and financial position of a joint-stock company.

У статті досліджено проблеми обліково-аналітичного забезпечення соціальної діяльності в сучасних умовах. Визначено, що ключовою необхідністю є розуміння взаємозв’язку між показниками витрат, які спрямовуються на реалізацію соціальних ініціатив та фінансовим результатом компанії. Відсутність однакових підходів до формування звітності про соціальну відповідальність забезпечує неузгодженість показників і унеможливлює проведення порівняльного аналізу та розуміння чіткості напрямів такої діяльності для користувачів. Обґрунтовано думку, що система обліку повинна забезпечити формування кількісних та вартісних показників у розрізі кожного напряму соціальної діяльності: персонал; охорона довкілля; охорона праці; освітні, мистецькі та культурні проєкти; благодійна діяльність; розвиток регіонів; волонтерство тощо. Періодичність подання та дотримання чіткої стандартної форми соціальної звітності забезпечить можливість здійснення порівняльного аналізу, а проведення так званого соціального аудиту дасть аналітику впевненість у достовірності наведених у звітах даних. Пропонується застосовувати концепцію обліку із залученням підсистеми управлінського обліку, та чітко окреслювати джерело фінансування соціальних витрат. Зокрема, зазначено, що є частина соціально спрямованих витрат, яка носить обов’язковий характер і є систематичними, а є та частина – яка здійснюється час від часу і здійснюється за ініціативою самого підприємства. Важливою характеристикою останніх є те, що вони не беруть безпосередньої участі у створенні доданої вартості, а здійснюються у порядку її споживання, тому їх фінансування повинно здійснюватися в процесі розподілу чистого прибутку. За такого підходу, можливим стане поєднання кількісних та фінансових показників для визначення обсягу та результатів соціальної діяльності, використання механізмів бюджетування для їх планування та прогнозування.

The article outlines systemic threats, substantiates the need and highlights mechanisms for strengthening the economic security of the citizens of Ukraine in the context of exacerbation of socio-political crisis and external challenges. The existing in inconsistency of basic social standards in Ukraine and their institutional provision with real conditions and needs of citizens causes inadequate state guarantee of its beneficiaries (citizens) rights to life, earnings, housing, health care and, in general, - to self-reproduction and development. Given the aggravation of socio-political and socio-economic crises, deepened by hostilities in eastern Ukraine, the annexation of the Autonomous Republic of Crimea, ensuring economic security of citizens, especially vulnerable groups - migrants, large and young families, the elderly is highly important. The main reason for the high level of vulnerability of socio-economic rights of citizens is the imperfection of state and regional policy, inefficient management of state resources, which leads to their privatization or hidden unfair redistribution of shadow schemes in favor of political elites. As a result, this fact has led to excessive stratification of the population in terms of income, when about 80% of the total population of Ukraine receives a monthly income below the real subsistence level, the spread of poverty among workers. The analysis shows that the reforms in Ukraine are carried out without proper forecasting and assessment of the expected effectiveness, taking into account the key performance indicators (KRI) to ensure the economic security of the main beneficiary of the state - a citizen of Ukraine. Further reform of the socio-economic sphere requires the introduction of institutional changes with the obligatory priority of economic security of the citizens.

Abstract. Today, the activity of innovatively active enterprises is a rarity in our country, and it never need support and stable operating conditions. However, a number of negative, both external and internal factors and threats significantly destabilize the state of functioning of innovatively active enterprises in Ukraine. In pandemic, their influence has only increased and requires decisive management decisions that would guarantee the safety of business for these enterprises. For the effective implementation of security policy management of the activities of innovatively active enterprises, an effective mechanism is needed, which should include proper resource provision. It is impossible to carry out effective business security and implement planned management decisions without the proper amount of resources. The importance of resource support for business security management of innovatively active enterprises is proved, taking into account legal aspects. It has been established that the efficiency of the financial and economic activity of an innovatively active enterprise depends, first of all, on a certain set of resources at the disposal of the given enterprise. Resources are always limited, so each innovatively active enterprise must determine which goals will ensure the most productive use of these resources. The main factor in the development of enterprises on the verge of the fifth and sixth technological modes is the ability to ensure the flexibility of the production and management process and the relationship between the quality of technology development and active innovation. The purpose is to form the choice of the type of business security management in the innovation sphere under the influence of COVID-19, taking into account legal aspects. The research methodology includes methods of graphic display, abstraction, analysis and synthesis. The main research method was expert research. As a result, a characteristic-meaningful matrix was formed with each type of business security management. Keywords: innovation, security, economic security, enterprises, management. JEL Classification O31, O32 Formulas: 0; fig.: 3; tabl.: 3; bibl.: 15.