This paper deals with the pressing challenge of raising the level of environmental responsibility of agricultural enterprises in order to ensure their sustainable development. It has long been established that agricultural activity is accompanied by a significant negative anthropogenic impact on the environment. Therefore, globally, the trend is towards the development and implementation of the principles of environmental responsibility of businesses, which contributes to increasing the competitiveness of businesses, and improving product quality and living conditions of the people. The paper suggests that the environmental responsibility of an agricultural enterprise has to be assessed based on key criteria including the intensity of the use of natural and biological resources, the environmental management system, and business’s participation in solving environmental problems of communities. The paper presents the results of the assessment of the level of environmental responsibility of large, medium and small agricultural enterprises of Ukraine. The results suggest that medium and small agricultural enterprises are predominantly at the initial stage of applying the principles of environmental responsibility in their operations. Moreover, the paper presents the findings of a survey aimed to identify major hindering factors to the observance of the principles of environmental responsibility. These factors include the risk of a decreased business profitability, limited financing, lack of knowledge and shortage of professional staff, insufficient guidelines on the incorporation of principles of environmental responsibility. The paper suggests a mechanism for introducing environmental responsibility at agricultural enterprises that encompasses the governmental, local, and organizational levels. To introduce environmental responsibility at the organizational level, the authors recommend developing and implementing corporate green development strategy, incorporating sustainable procurement, training personnel, and engaging in voluntary public reporting on compliance with the principles of corporate social and environmental responsibility.

The article substantiates the essence of the concept of “social capital” as a resource in terms of formed, permanent, established types of highly effective socio-economic interactions. In addition, the main directions of its manifestation and its structural elements are defined. It is stated that for quantitative measurement of social capital at the enterprise level, it is necessary to establish its precise framework, to determine its structure and key features. As an object of accounting, social capital should be regarded as an intangible asset. The expediency of using the Value explorer method for social capital estimation, which requires some necessary steps, has been substantiated as follows: the use of clearly established algorithm of actions in the implementation of rational selection for a new product; the use of internal and external innovations in the process of generating new ideas and production of innovations within the framework of the product realization strategy; identify areas of key competitive advantages related to social capital; determining the role of the sphere of competitive advantages in production and sales of products; gross profit distribution by key competitive advantages; calculation of the potential of the competitive advantages sphere; assessment of the durability and sustainability of the competitive advantages of the enterprise and calculation of the present value of all elements of social capital of the enterprise. Five main levels of social intangibles are identified and grounded. The study allows to form an appropriate matrix to analyze the effectiveness of their use in the enterprise.

The article aims at studying the theoretical basis and developing a methodological approach for assessing the development of urban infrastructure from the point of view of the use of venture capital. The article explores the tendencies of the development of venture capital investments in the world. Particular attention is paid to comparing volumes of the formal market of venture capital investment in the EU and Ukraine. The emphasis is placed on the fact that venture capital is a way of targeted investment in innovative development and can become a catalyst for the introduction of innovative technologies. It is substantiated that science and education are reliable segments for the diffusion of innovations. The focus is on the functioning of technology parks and it is revealed that they have become the most effective organizational and economic form of integration of science and production among all other innovative structures in the world. The best practices of Ukrainian universities on the commercialization of innovative developments and technology transfer in the domestic and foreign markets are presented. The creation of an innovative educational-production cluster based on the principles of publicprivate partnership in the form of a multilateral treaty union of state authorities and economic entities without unification of deposits is proposed. The results of calculating the accumulative influence of the multiplicative effect from the development of urban infrastructure have been presented and the effectiveness of its influence on the development of the regions of Ukraine economy has been proved.

The purpose of the article is to assess the impact of the investment and innovation components on the econom-ic development of Ukraine regions using the taxonomy method. The proposed method allows determining the object state level in a general set of objects, and ordering the objects according to growth or decrease of the indicators. The article substantiates the necessity to assess the dynamics of the regional economic development level in order to identify the reserves and capacities for increasing profitability and efficiency of further activities. The integral indicator of the regions’ development level is calculated. The comparative analysis is carried out within the framework of the proposed model. The research results suggest that the proposed model ena-bles us to trace the causes of the negative phenomena occurrence in the activities of the regions, to prevent their occurrence, and to develop complex managerial influences to provide the state with a vector of positive development.

The article presents a methodological tool for analysis and evaluation of business processes of Ukrainian en-terprises. The proposed methodology is provided for the identification of “problem” areas of certain business processes by calculating average weighted, integral and generic indicators of efficiency and effectiveness. It allows to evaluate the status of both certain business processes of enterprises and their totality, and to set the priorities of management actions for their improvements. The proposed methodology is examined on the example of a specific enterprise of the construction industry. In the framework of the proposed criteria (financial-economic, resource-production, external integration, organizational), a list of indicators, taking into account the specifics of the enterprise are formed. Assessment of the efficiency and effectiveness of business processes by the specified criteria and indicators allows one to monitor the current activity of the enterprise and evaluate the effectiveness of its operations at every moment of time.

The article aims at finding ways to intensify the innovation activity of the Ukrainian economy, determine the role of university education in the formation and development of innovation infrastructure. It is substantiated that science and education are a reliable segment for the diffusion of innovations. The best practices of Ukrainian universities on the commercialization of innovative developments and technology transfer in the domestic and foreign markets are presented. The article analyzes the main indicators of the development of innovation activity in Ukraine as well as the dynamics of the development of university education. Particular attention is paid to the role of state classical universities in maintaining innovation development of the state and its regions. It is determined that in modern conditions, universities become integrators, participants, intermediaries, catalysts of communications and cooperation of educational and scientific structures with production, cultural institutions and regional authorities. It was investigated that on the basis of universities, 20 scientific parks have been created and are successfully functioning in Ukraine. The present innovative educational and production cluster of public-private partnership is presented. The scheme of management of it is offered. The results of calculating the multiplicative effect from the development of innovation infrastructure, which will be created as a result of the functioning of the educational-production cluster, are presented. The effectiveness of its influence on the development of the region's economy is proved.

The aim of the article is to study the theoretical foundations and develop methodological, methodological and organizational approaches to management accounting in state institutions of higher education in Ukraine in the conditions of sustainable development goals implementation. Authors in the article suggest the distribution of activities, as well as the types of productive products of mentioned entities within them. A new concept of the planned cluster of management accounting in state institutions of higher education has been suggested for the development of budget planning. In the context of accounting cluster formation the model of coding of analytical accounts on the expenses accounts is offered, and also correlation of the last and codes of economic classification of expenses, a managerial reporting package is recommended for application. Within the control and analytical management accounting clusters of state institutions of higher education the adaptation of the general procedure of responsibility centers assessment is motivated, the composition of performance indicators is specified and the updated nomenclature of performance indicators is formed. In order to monitor the level of introduction of management accounting in the practice of state institutions of higher education, a model is formed, which is based on the calculation of an integrated indicator of the level of implementation of the latter; approbation of the developed model on the example of state institutions of higher education in Zhytomyr allowed to determine the leader who showed high results, leading the list of the latter.

This paper presents a scheme of implementation of the protocol for diagnosing stakeholders of educational space, which aims to meet the needs and interests of both contractors and the university, and makes an efficiency assessment in achieving the goals of the university. The ranking of the social status of the stakeholders in the association is obtained, which demonstrates the importance of each stakeholder in the collaboration. The relationships between university and stakeholders, the degree of communication of stakeholders with each other, the attitude of each stakeholder towards the group of stakeholders as a whole and the total activity of group interaction based on the calculation of sociometric indicators are determined. Finally, the effectiveness of the level of involvement of stakeholders in the activities of the University is also proved.