In a global economic competition, the countries that provide favorable conditions for efficient investment and innovation are winning. At the same time, the problem of sufficient investment support for enterprises, which, in turn, can be solved by economic and mathematical modeling of the investment management process becomes especially relevant. In this regard, the purpose of our study is to develop an algorithm for making the optimal decision on the feasibility of implementing a particular innovation project based on the calculation of optimization models of investment management. To achieve this goal, the following methods of scientific research were used: economic-mathematical modeling, abstract-logical method, graphical method. According to the results of the research, the decision-making algorithm on the feasibility of implementing a particular innovation project can be used by entrepreneurs-innovators to plan, forecast, control production processes, cash, material, and investment flows at the enterprise, as well as to determine the necessary financial capabilities, efficiency, risk innovative project.

Statement of the problem and tasks. Ukraine is a country with transitive economy characterized by creation and development of market institutions aimed at privatization of state property, deregulation and liberalization of economic relations. Transformation of economy of Ukraine requires from enterprises the application of management concepts, focused on the new conditions of economic management – uncertainty and crisis nature of market environment. The effectiveness of the implementation of new principles of management depends on the completeness and reliability of the information and analytical support of management decisions.Methods. The study used: a dialectical method, system analysis – for detailing and decomposition of the object of research into separate important constituent elements; synthesis – to summarize the various aspects of the financial statements of the enterprise.Results. The technical issues of accounting were investigated: the key differences in approaches to enterprise accounting between the International Financial Reporting Standards (IFRS), Generally Accepted Accounting Principles (US GAAP) and the Regulations (Standards) of Accounting (NARS) were determined; the impact of the identified differences on the data processing in the accounting systems was assessed. It is determined that governmental accounting rules in the United States are governed by its generally accepted GAAP accounting principles. It has been proven that conceptually, IFRS, which is used by states around the world, is more "principled" than GAAP, making it somewhat less complex and consistent, offering fewer exceptions and unique applications.Conclusions. The current trend in financial reporting is to produce integrated reports that combine financial and non-financial information. However, not all companies find it necessary to disclose more information than the amount required of them by regulators. Therefore, there is a need to standardize not only financial information, but also non-financial indicators and the very structure of an integrated report.

Introduction. The specifics of the formation and evaluation of the effectiveness of human capital in national research universities of technical profile is aimed at creating conditions that meet the interests of the development of the innovation economy of Ukraine. Institutions of higher education, which can be classified as national research technical universities, have a significant role in the formation of human capital, the development of the national innovation system and innovation culture, thus contributing to the development of the innovation economy of Ukraine.The research hypothesis. The human capital management of the university on the basis of application of three-level model of human capital management will provide increase of efficiency of formation of human capital by means of expansion of possibilities, increase of competitiveness and improvement of image of national research university of technical profile.The purpose of this article is to improve the human capital management system in higher education institutions.The methodology of the study: comparative, scenario analysis; analysis of empirical data using grouping, generalization methods.Results. The proposed model of human capital formation in national technical universities can be used to assess the comparative efficiency of Ukrainian and foreign research universities, to determine their impact on the innovative development of the economy, the performance of an important social and economic function of human capital formation, ensuring its use in their own scientific and business activities.Conclusions. It is proposed to improve the mechanism of human capital management on the basis of the principles of partnership, which ensure the effectiveness of higher education by increasing its capacity in the context of national research universities, it is justified to increase the profitability of research universities while reducing the amount of public funding.

BACKGROUND AND OBJECTIVES. The transition to a digital economy as a vector for the development of multiple social institutions is forced to shift towards multi-dimensional integration. As a consequence, for a modern university, innovative activities are no less important than educational ones. At the same time, the key resource in the process of generating innovative solutions is the human resource. The multidisciplinary orientation of universities allows combining specialists with unique competencies in a single environment, complementing each other and allowing to achieve a synergistic result, and since innovation invariably implies generation of a certain innovation, it is this property of a university that allows us to talk about the presence of a unique innovative potential – human capitalMETHODS. The article uses methods of system analysis, scientific analogy and abstraction – to study the category "human capital"; methods of grouping and systematisation – when systemising the main classification features of human capital and factors of influence on its development with account of globalisation trends; statistical analysis – to assess the state of development of human capital at university; indicative methods – when diagnosing human capital development in globalisation conditions; graphic methods – to visualise.FINDINGS. The following categories were defined: 1) "human capital" as a complex category, the main component of which is the development of non-standard human thinking, capable of self-organization, renewal, self-perfection and acts as an intellectual, creative factor and a key resource in building a socio-innovative model of economic development; 2) "innovative human capital of the university in conditions of globalization" which is viewed from an integrated approach, with the main emphasis on self-perfection, self-actualization of the human capital of the university; 3) "innovation human capital of the university" which is viewed from an integrated approach.CONCLUSION. The development of human capital as the main condition for the formation of the structure of economy of innovative type, based on information and intellectual production technologies, causes the need to reform and improve the systemic state policy, focused on providing the basic conditions for comprehensive human development. It is the active impact of the state in complex economic conditions to increase the efficiency of human capital development both at the macro level (economy as a whole) and at the micro level (university) that will improve the economic situation in the country and enhance the competitiveness of the national economy in the global world.

The article considers the current aspects of the enterprise economic security, analyzes the features of its assessment and substantiates the expediency of using an integral indicator of the economic security management of the enterprise. Based on the use of factor analysis and the method of chain substitutions, an adaptive assessment system was built, which is highly sensitive to rapid changes in the external environment and the characteristics of the enterprise’s functioning. This approach makes it possible to develop adequate management measures to identify risks, determine the causes of their occurrence and measures to prevent risks or eliminate their negative impact. That is, the result of the implementation of such a methodology should be information that will allow management to make adequate management decisions in a timely manner, develop and implement effective measures to ensure the economic security of the enterprise in counteracting internal and external risks.