The dissertation is devoted to scientific substantiation of theoretical and methodological postulates of management of economic activity of state-owned enterprises and development of practical recommendations for ensuring efficiency of economic activity. In dissertation a thorough study of content of the definition of «economic activity of enterprises» was carried out, which enabled clarification of the essential content of this concept. The economic and legal interpretations were revealed, key features were classified and procedure for managing corporate rights of state-owned objects is determined. The determinants of state policy on regulation of economic activity state-owned enterprises of were identified. The mechanisms of state regulation of economic processes in Ukraine at different levels of executive power and state-owned enterprises in privatization process, existing monopolies, capitalization from the state budget are analyzed. According to analysis of indicators of activity of state-owned enterprises in Ukraine, their current state is investigated and trends and patterns of development are determined. An economic and mathematical model has been developed that determines impact on capitalization of state-owned enterprises by a number of factors and predicts a gradual increase in capitalization over coming periods. The model of paradigm of economic policy formation of state-owned enterprises is evolved. From the point of view of theoretical content, economic policy is represented by three levels – regulatory provisions and development trends at the following levels: internal – state-owned enterprise, regional and industry, national. The concepts of economic activity planning are substantiated and methodological and organizational approaches to the process of drawing up financial plans are considered. Methodical methods of financial planning of economic activity with the use of flexible planning, introduction of materiality threshold for introduction of changes in financial plans are suggested. The content of main methodological approaches to disclosure of financial indicators and results of economic activity of state-owned enterprises is revealed. The methodological support of transparency of economic activity of state-owned enterprises for the formation and presentation of qualitative indicators of reporting is substantiated. It is proposed reporting and reporting as a tool for socially responsible activities that uncovers the relationship between strategy and risk, financial and non-financial indicators, corporate governance and performance. On basis of SWOT and PEST-analysis technologies holistic influence of defined environments on level of social responsibility of state-owned enterprises was formed in order to prevent impact of negative phenomena and use identified opportunities. Information flows have been structured and agreed to determine a balanced system of economic sustainability indicators. Functional goals of economic sustainability are additionally related to ensuring efficiency of use of non-financial assets and resources, compliance with level of financial stability and social responsibility, ability of autonomously from government institutions to implement economic policy, development of enterprise through lens of four flexible projections: learning and growth, learning and growth, finance. The integral indicator of economic stability of state-owned enterprises have been developed. The architectonics of the anti-crisis management policy is recommended and its main components are outlined, with emphasis on preventive stage of its implementation. The necessity to monitor and control the calculation of indicators of economic activity in areas: finance, economic efficiency, non-financial indicators and non-measuring factors that cause unstable states of the enterprise was substantiated. A model of organization of internal financial control of processes and results of economic activity was formed, according to which reliability of verification of reporting of state-owned enterprises would be ensured and interaction of participants of control process and management would be coordinated. The model of realization of control process of economic activity of state-owned enterprises is developed. The main directions of internal and external assessment of quality of internal financial control and key problems of this process are identified. The concept of managing economic potential of state-owned commercial state-owned enterprises under conditions of public-private partnership is substantiated. For sustainability planning, it is recommended to conduct a deeper analysis of the project and categorize services by alternative models of cooperation within the project, based on ideas of value-oriented management. On this basis, an economic potential management model is recommended by structuring key enterprise management tools.
