The National Transport University Bulletin

Abstract

In today's conditions of globalization and fierce competition, the introduction of innovations becomes a key factor in the success and sustainable development of enterprises. The relevance of consideration of conceptual approaches to the definition, formation and implementation of innovations at enterprises in Ukraine acquires special importance in the context of the current geopolitical situation, in particular, a fullscale war caused by Russian aggression. The military conflict introduces a number of restrictions and challenges that affect the economic stability and development of enterprises, forcing them to adapt to new operating conditions. Enterprises must quickly respond to changes in the external environment, implementing innovative solutions to ensure their viability and competitiveness. Innovative approaches can help attract international support and develop cooperation with foreign partners in the field of technology and innovation. Conceptual approaches to innovation open new horizons for analysis, planning and management of innovation processes, allowing to adapt to changing conditions and challenges of the external environment. The analysis of scientific works shows that most authors consider innovation as a tool for increasing competitiveness and adaptation of enterprises to the changing conditions of the external environment. At the same time, the importance of a systematic and comprehensive approach to the formation of an innovative strategy is emphasized, taking into account the goals, opportunities and limitations of a specific enterprise. An important task remains the unification of all interests and the adoption of rational and effective decisions from all areas of production, marketing, finance, scientific and technical and strategic management. The formation of an innovative strategy for an enterprise is a complex and important process that involves the development of specific steps and strategic decisions to achieve innovative goals and objectives of the organization. Planning and resources are fundamental elements in the development of 176 innovation strategies, as they help determine how the enterprise will be able to realize its innovation goals and objectives. At the last stage of forming an innovation strategy, the enterprise implements its innovation projects in accordance with the developed plans. This stage includes project implementation control, reporting and strategy correction if necessary. The implementation and implementation of the innovation strategy is the phase that actually determines the success or failure of the strategy. It involves the performance of certain tasks and actions aimed at achieving the organization's innovative goals. The study of the prospects for the introduction of innovative ideas in motor vehicles concerns the issues of improving the accounting of operational costs as costs of the transport enterprise, directly related to the implementation of transport operations. Planned innovative transformations must necessarily be project-based and include a certain sequence in the selection and implementation of an innovative strategy: from setting the final goal to its implementation in relation to the development of an optimized approach to the organization of the accounting and analytical system and its individual elements to accelerate the growth of expected revenues

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