The article presents the study of the involvement of processing industry in the global value chains of added value on the economic growth of Ukraine. Main product groups in export and import, taking into account the inclusion of these industries in the global value chains of added value were characterized with the help of dynamic and structural analysis of foreign trade of Ukraine. The regression analysis revealed a strong direct link between the actual volumes of GDP of Ukraine and the change in the volume of exports of machines and equipment and the volume of imports of vehicles. It is concluded that the existing state of attracting national machine-building enterprises in the global chains of value creation has a positive effect on Ukraine's economic growth despite a high import component in the export of mechanical engineering products and a relatively low share of these products in exports. Statistically significant dependence of the GDP index of Ukraine on changes in export and import by the main product groups were not revealed. The lack of statistically significant link between the actual volumes of Ukraine's GDP and the change in the volume of ferrous metals, despite their high share in exports, confirms low efficiency of inclusion of Ukrainian metallurgical enterprises in the global value chains. The results of the study confirmed the expediency of development of export-oriented production of machines and equipment on the basis of modernization of domestic metallurgical base during the period of post-war restoration of the Ukrainian economy.

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The article specifies the scope of innovation as an object of accounting. The constituent elements of the innovation management system, their essence and features of interaction in terms of impact on the creation of accounting and information support for innovation management are studied. It is proved that the formation of the accounting and information system depends, first of all, on the specifics of innovation processes, features of activities and motivation of innovation companies, resources and instruments available to the company to carry out these activities. The peculiarities of the formation of accounting objects of information support are determined.

In the study, attention is updated to the issues of formation and implementation of an effective state policy of ensuring the stimulation of the development of high-tech industries as a leading factor in strengthening the competitiveness of the national economy. The purpose of the study is to identify the factors stimulating the development of high-tech industries in the national economy of Ukraine. It is argued that the state of development of high-tech industries in Ukraine at the pre-war stage of the functioning and development of its economy was not high, and in the conditions of a full-scale war and a critically difficult business environment, post-war recovery takes on an even more pessimistic scenario. The shortcomings and problematic aspects of activation of innovative and technological activity in Ukraine are pointed out. Using the method of correlation-regression multivariate analysis based on the data of the EU-27 countries regarding the numerical values of the sub-indices of the Global Innovation Index, the Global Talent Competitiveness Index and the World Digital Competitiveness Index, the factors influencing innovative technological development and economic growth were identified. The key directions and areas of destabilization of the development of high-tech industries, as well as the tools for managing the innovative and technological activities of enterprises in Ukraine in the conditions of war and post-war recovery, have been determined. A list of institutional and organizational measures implemented in the regions of Ukraine aimed at stimulating the development of innovative technological activities and high-tech industries is provided. Factors stimulating the development of the high-tech industry sector in Ukraine have been identified.

The article examines the peculiarities of the formation and development of the concept of global value chains. The work systematizes existing research on various aspects of the analysis of this phenomenon. On the basis of systematization, the following five main directions were identified, which were considered in the study: 1. by the structure of costs and output in global value chains, which reflects the processes of transformation of raw materials into the final product; 2. by geographical aspect, i.e. location of production processes and functions of the company and optimization of interaction between them; 3. on the structure of management and distribution of influence in global value chains, which considers the level of influence and distribution of roles between the main participants of these chains; 4. by the institutional aspect, which involves the study of the influence of institutional features of countries and/or industries on various links of global value chains; 5. for the development in global value chains of value from studying the process of movement of chain participants to higher levels of generating added value. Based on the systematization and study of scientific publications, the two most promising areas of further research are distinguished: the influence of institutional distance between countries – participants of global value chains on the configuration parameters of these chains and the role of various types of contractual relations between companies in the configuration and improvement of operations within global value chains. Special attention should be paid to the least studied aspect of the analysis of global value chains – the institutional one. In the context of developing countries, this problem is extremely relevant, since, on the one hand, it combines the potential for improving existing concepts (originally created for companies from developed countries) and the development of new directions, and on the other hand, it has practical significance in the conditions growing participation of companies from these countries in the world economy. The study of the structure and dynamics of changes in the sectors of the world economy by combining various aspects of the analysis of global value chains helps to determine where, how and by whom value is created and distributed: economic and social, tangible and intangible, as well as other types of value.