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.

Building a highly efficient national innovation system involves the development of state-owned scientific activity and the innovation activity of industrial enterprises. The purpose of the study is to determine the impact of innovation on the growth of financial resources of enterprises. A review of the literature has shown that enterprises that innovate to improve their processes and differentiate their goods and services are far ahead of competitors in terms of market share, quality, flexibility of production and service processes.In order to study the impact of innovation on enterprise profitability, the relationship between generalized indicators of realized innovative products, gross value added, and gross profit of enterprises was investigated. The results of the analysis showed that innovation is an important factor in the economic growth of enterprises. It was found that the production of innovative products contributes to the growth of financial results of the enterprise. In order to analyze the general indicators of innovation performance of Ukrainian enterprises, the dependence of the volume of innovative products sold on the overall financing of innovations was analyzed, and the low level of innovation efficiency of Ukrainian enterprises was identified, which is a negative factor holding back the financial growth of enterprises. The analysis of industrial enterprises activity engaged in innovation makes it possible to conclude that significant changes have taken place in the structure of innovative directions. An important task of industrial enterprises innovative development today is the introduction of new production and storage technologies that allow to create quality and safe products. In order to attract foreign investment, it is important for enterprises to develop innovations that solve global economic, industrial, and social problems.

ChemInform Abstract Treatment of sclareol (I) with the sodium thallotungstenophosphate Na4PW11TlO39, whose preparation is described in MeOH, affords the novel polyfunctional derivatives (III)-(VI). Their structures are elucidated by 13C and 1H NMR spectroscopy (yields are given in g).

Today, in the conditions of unstable situation and world crisis, the question of vision of the current situation, strategic review and elaboration of business models of doing sustainable business, support of brands under force majeure becomes quite relevant, especially during a pandemic . The current period of price collapse and market "starvation" comes with a period of market expansion and consumer demand. In today's unprecedented business climate, many leaders make ill-advised decisions under the most extreme short-term pressure [1]. According to K. Gaskell, EX-CEO of Porsche UK, BMW UK, Lamborghini UK, founder of 3 international companies, businessman and head of IT startups,[2] the key task of the head of the company to ensure business success, brand awareness, profit, growth after the end of quarantine (cost minimization, regular briefings, updated and verified information, communication, open and sincere atmosphere, discussing long-term goals and short-term successes, UGC, specific actions) forces the manager to be a leader and set the company up for success. In the context of the long-term strategy customer support and focus, product quality, service, developing online branding strategies, communicating with customers, engaging consumer audiences in promoting and supporting the company brand in any field (Coca-Cola, Evian Mineral Water, EO Essential Oils in partnership with Lyft, Pret, Nova Poshta in partnership with Rozetka, ATB (Ukraine), Yves Rocher Ukraine, Southwest, Chanel) are taken into account. Of course, in the event of force majeure (COVID-19), strategic business management is based on confidence, the soundness of the built-in brand management model, a clear presentation of goals and tools to achieve them, corporate responsibility of all staff.In general, key principles and techniques for companies that are committed to long-term success and worldwide recognition are teamwork, rapid adaptation to new conditions, engagement, communication, focus on success, success and innovative solutions to promote and support your brand.

The article reveals the main trends in the development of retail chains in the perfume and cosmetics market of Ukraine, highlights the activities of the largest drogerie chains (market leaders in perfumes and cosmetics identified as Eva, Watsons, Prostor and Cosmo, last two merged in 2020 in one chain). The main trends that influence the formation of marketing sales marketing strategies and the main aspects of the development of retail chains of the perfume and cosmetics market were analyzed; the directions of development and use of marketing sales channels were identified. It has been found that, despite engrafted omnichannel elements, drogerie chains do not use all marketing channels, which reduces the effectiveness of marketing efforts. A comparison of development rate of the world and domestic markets of perfume and cosmetics is made. According to statistics, the growth of the Ukrainian market is steady, not ahead of world indicators. The Ukrainian cosmetics market during 2009–2020 shows an upward trend, during these years the growth rate ranges from 2% (the lowest value is observed in 2011) to 3.8% (in 2019) ergo the industry is developing, the demand for cosmetic products is growing. Starting from 2019 a significant part of the market gained by Makeup.ua, an online cosmetics store without any traditional store. None of the perfume and cosmetics chains, national or international with large chain of stores, exceeded 0.5% of the Ukrainian market in 2019 and 2020. So, the leaders are set: 2 national drogerie chains, one international and one online store. It is proposed to introduce a systematic approach in retail chain marketing channel strategy, which in contrast to the existing ones considers the specific features of the retail chain. This approach allows determining the need for the formation of new marketing channels or optimization of existing ones to increase the effectiveness of marketing sales strategy of the retail chain. Analysis of statistical data on retail trade turnover of Ukraine by regions and categories of goods allowed determining regions and cities of concentration of retail enterprises. It has been established that consumers of perfumes and cosmetics in Ukraine prefer to buy in physical stores, but channels such as online store and applications double the turnover annually due to the development of technology, mobile communication and reducing consumer distrust of virtual channels sales.