Research object: the process of making a strategy of innovative development of machine-building enterprises; the aim of research: development of theoretical positions and methodical support forming of the making strategy of innovative development of machine-building enterprises; research methodology and instruments: analysis and synthesis, inductive and deductive, comparison, formalization, factor analysis, expert method, hierarchies analysis; theoretical and practical results: methodical support of innovative development strategy making, which in contrast to the existing, based on the selected features of the making strategy of innovative development of machine-building enterprises, its stages and its content include information-analytical and declarative-instructional components; conceptual positions of formation of methodical support of the making strategy of innovative development of the enterprise, its difference is synthesis of the main positions of the theoretical approaches and concepts referring to the formation and development of innovative potential, use of appropriate organizational forms and measures of the innovation process, taking into account the institutional constraints, the development and use of methods and models of strategic management of innovation; methodical support of analysis of the innovation machine-building enterprises conditions, the difference of which is the gradual analysis of institutional, competitive and industry conditions; justification of the selection innovative project at the enterprise, which, unlike the existing ones, based on the results of the evaluation by hierarchies analysis of priority criteria - riskiness, quality, duration, cost of the project and identification of priorities and development aims; conceptual system of innovative development of the enterprise due to the systematization of key concepts and their grouping in object, process and instrumental aspects that helped highlight the concept of "strategic tools of enterprises innovative development" "methodical support of making strategy of innovative development of the enterprise" and to determine their content; methodical approach to assessing organizational conditions of making strategy of innovative development, which is proved by the necessity of its submission to the state benchmarks, relevant regulatory framework in the field of innovation; the object and the degree of implementation: development implemented in practical activities of PJSC "UPEC", SE "Kharkov machine-building plant "FED", Simon Kuznrts KhNUE in teaching disciplines "Strategic analysis" and "Study of the strategic potential of the enterprise" for graduate specialty "Accounting and audit"; areas of use: innovative activity of machine-building enterprises, educational process.
