The analysis of tax planning tools proved the feasibility of using the criteria: the essence of the tax burden on the enterprise and the stage of the tax planning process. The first criterion relates to the value of transaction costs, such as "price of obedience to law" and "price of independence". This led to the study of the integrated assessment of the tax load. The article proves that the taxes reduction in the amount of transaction costs does not lead to a decrease in all transaction costs, and therefore proposed the technology of developing non-periodic plans with the calculation of indicators of control and regulation of individual types of taxes. Analytical models were used to plan the tax expenditures: a model for calculating the extreme value in the presence of one main goal and meeting the set limits, and a model for calculating the extreme value in the presence of several goals and meeting the set limits.

Today, the transformation processes taking place in the modern economy lead to the restructuring of agricultural production on a new technological and socio-economic basis, which requires the formation of a more rational management mechanism, perhaps the most important part of which is the resource base. The change in the return of the resource base for the period in the dynamics is analyzed as the main criterion of expediency of attracting additional capital as the basis of the resource base. It has been established that the issue of the need to attract additional funds for the reproduction of the fixed capital becomes relevant for agricultural producers because an unjustified increase in value leads to an increase in the cost of production, and reduces the value of the final results of the activity. The cost of sale acts as a reserve for obtaining additional income, which can be obtained at the expense of an increase in the sale price. It is proved that there is a direct relationship between the indicators of resource equipment and profitability, with the growth of the resource base used, the profit received by enterprises increases. It is substantiated that the efficiency of resource base use is closely related to specialization and its level, and changing the structure of marketable products to only plant specialization reduces the return on additional investments in the resource base. The existence of a relationship between the indicator of the fund of 100 hectares of agricultural land and the profitability of 100 hectares of agricultural land in the cross-section of enterprises of various specializations using the methods of mathematical statistics is substantiated. Built models by types of groupings by specialization can be used as an additional factor in forecasting and planning the production plan and forming the structure of the company's products.

The purpose of the study is to analyze the existing approaches to the organization of the internal control system used to effectively support the activities of enterprises in foreign countries and determine its influence and possible application in domestic practice. The study found that all elements of the internal control system are closely interconnected and ensure the effective functioning of the enterprise, providing management with reliable and impartial information on its status for management decisions. Thus, international approaches to the organization of the internal control system at the enterprise are based on the assessment of the control environment of the enterprise along with risk assessment and monitoring. Approaches to the organization of internal control of some international companies specializing in industrial engineering and the basic principles that guide them in the implementation of internal control are identified. Among the areas of increasing the efficiency of the internal control system, the possibility of using innovative technologies related to the introduction of cloud technologies, artificial intelligence, robotization of automated processes, the use of drones or blockchains is highlighted. It has been revealed that most companies abroad are focused on corporate risk management. The study determined that the internal control system should cover and organize financial and management accounting, strategic project management, operations, personnel, general management and should take into account the goals and objectives of the company. The authors found that the system of internal control in private companies differs in conditions of fierce competition.

The modern Ukrainian economy is characterized by significant transformational processes that are accompanied by a transition from heavy industry to the agro-industrial sector. In recent years, traditional key domestic industries with high added value in production have substantially lost their positions in the domestic and foreign markets. Especially acute the crisis phenomena are observed in the areas that are involved or are bordered by the area of the armed conflict. Before the beginning of hostilities in the East of Ukraine, Luhansk region was among the five most powerful industrial and economic regions of Ukraine. Now the region has turned from industrial to agrarian. Therefore, the matter of analysing the impact of post-conflict transformation processes in Ukraine on the region’s economic development and identifying the reasons that hinder transformation in the areas of post-conflict transformation is relevant. The article assesses the impact of military actions in the east of Ukraine on the economic performance of the industry in the region. The modern problems of Luhansk region industrial enterprises development are determined. According to the results of the macro-environment factors PEST analysis of the industrial enterprises in the region the main measures to overcome the crisis phenomena in the region’s economy are determined.

Abstract. Intensification of innovation activity of enterprises requires a qualitatively new organization of interconnections and interaction between all participants of the innovation process. The spreading of forms of corporate ownership and management in Ukraine has led to the development of corporate governance, whose strategic focus is becoming a top priority in the management of industrial enterprises. The introduction of an effective corporate innovation management system enhances competitiveness and economic efficiency by ensuring due attention to the interests of investors, management, and other participants in corporate relations; financial transparency, the introduction of effective management and control rules. The purpose of the article is to substantiate the use of "corporate innovation management chart" at industrial enterprises in conducting a strategic analysis of their effective development. Methodology. Methodological basis of the work is a set of methods and principles of scientific knowledge, general and special methods and techniques used during the study. The theoretical basis of the research is fundamental positions of the general theory of systems and innovation management, the theory of corporate management, scientific works of domestic and foreign scholars in the field of innovation management and corporate governance. The legal framework of the study is the current legislative and regulatory documents regulating the innovation activity of enterprises and corporate governance. For the achievement of the set purpose during writing of the article, the following methods are used: method of system analysis (for the definition of conditions of functioning of the corporate system of management of innovations); modelling (in the development of a mechanism for managing the effective development of an industrial enterprise with the use of "corporate innovation management chart"); graphic (for a visual representation of stages of creating a "corporate innovation management chart"). Practical implications. The obtained results and practical recommendations constitute the methodical basis for the formation of a corporate innovation management system. The results of the most practical significance include: directions of management of effective development of the industrial enterprise are revealed, the need to use "corporate innovation management chart" is proved, the necessity to create "corporate innovation management chart" is substantiated, types of these charts are considered, a model of "corporate innovation management chart" is developed, stages of creation of "corporate innovation management chart" are identified, the team's actions on creation of "corporate innovation management chart" at each stage are studied. Value/originality. It is substantiated that in order to make effective decisions under changes in the competitive environment, it is expedient for enterprises to use special forms of the planning of innovation activity. Form of such planning is the developed "corporate innovation ma...