The dissertation is a complex study of theoretical, methodological and practical aspects of the analysis system and control of trade enterprises’ innovative activity financing.
The analysis and systematization of scientific views on the essence of the trade enterprises’ innovative activity is carried out. The definition of innovations in trade as a complex process of creative ideas generation at the stages of purchase, storage and sale of goods in the market is revealed, it creates the value for the client and allows the intensive development of the enterprise. As a result, the criteria for referring a particular type of change to the category of innovation in the part of technological, instrumental, marketing, organizational and managerial components are formed. New classification features of innovations in the sphere of trade are suggested, including, by enterprise’s type of activity, by technology of implementation, by type of novelty. The approaches are generalized and the own classification of the stages of trade enterprises’ innovative activity is provided. The problems of retail trade development, which have a significant impact on the population’s quality of life, are outlined. The directions of new organizational structures formation in Ukraine’s retail trade are investigated. A number of key regularities, which characterize today’s Ukrainian market of modern retail food products, are highlighted. The main forecasts of the development of the Ukrainian e-commerce market are determined, which will enable the trading enterprises to determine the rational and effective directions for the further improvement of retail services in Ukraine. The essence of such concepts as financial support, innovative activity financing and expenses for innovative activity is researched. The financial support is defined as a complex of measures arising from the search, attraction and effective use of financial resources, which are realized in the form of expenses through the appropriate system of enterprise’s innovations financing. A parallel between the stages of innovative activity and the directions of expenses for its implementation is carried out and the expenditures are defined as such that are revealed at each stage of the project, and therefore, innovative activity financing is also an integral part of all its stages, which will facilitate the delineation of the investigated objects and the improvement of the conceptual apparatus. The estimation of accounting and information provision of analysis and control of innovative activity financing of trade enterprises is given. The key elements of the system of accounting and information support of innovative activity are determined. Each component contains the appropriate blocks: «methodology»; «organizational structure and management procedures»; «technologies». All elements of the system are connected through the information provision, which enables the formation and movement of information flows between them by means of a set of means for the search, receipt, storage, accumulation, transmission and processing of information. The specific methods used by the accounting and information system of the enterprise are outlined, in contrast to purely accounting information. The accounting models are suggested, which would reflect the costs of creating and implementing innovations. The methodology of complex economic analysis, which involves the use of methods, procedures and methods of economic analysis in the development of optimal values of practically all indicators of business, is suggested, and it involves the distribution of indicators depending on the stages of trade enterprises’ innovative activity. The conceptual provisions of the innovative activity control are offered, which would help to develop the effective management tools reducing the number of intuitive management decisions, respectively, maximizing the share of rational management decisions. The risk of innovative activities financing as one that may arise at each stage of its implementation and conditionally present in any other type of risk is identified. Based on the above mentioned, the risks of innovative activities financing are divided into two groups: risks arising from the search for sources of financial resources and the risks arising from the implementation of innovations; according to the groups of factors influencing the innovative activities financing, which cause the risks – on internal and external. The expediency of the Hazard Analysis and Critical Control Point system application as the analysis method and control of risk of trading enterprises’ innovative activity financing with the consideration of preservation of maximization of the enterprise’s value provided the risk minimization is substantiated, and the scheme of its implementation is developed. The indexes of an estimation of efficiency of trade enterprises’ innovative activity financing are systematized.
