Entrepreneurship and Trade

INFORMATION SUPPORT FOR MANAGERIAL ACCOUNTING OF BUSINESS PROCESSES OF DISTRIBUTION COMPANIES

Taras Vynnytskyy — 2025-05-30

This article examines the relevant aspects of implementation and use of information systems for accounting and management of a distribution company. The purpose of the article is to analyze the features of information support for managerial accounting of processes at business enterprises. It is determined that in order to ensure the efficiency of modern distribution companies in the conditions of using innovative methods and management tools, it is necessary to use innovative business management technologies. The study found that information support for managerial accounting of business processes of distribution companies is designed to collect, store and process financial and accounting data. These internal user systems provide information to investors, creditors, and taxes. The research uses universal methods, such as analysis to consider definitions of the concept of «Information Systems» and software accounting of products in Ukraine, synthesis for general principles of operation of these products, comparison to determine the advantages and disadvantages of programs for automation of accounting in Ukraine, as well as theoretical general for choosing the optimal software product. Practical value lies in the study of the main characteristics and areas of application of Accounting Information Systems in Ukraine, which are developed by domestic and foreign programmers and specialists. The criteria for choosing a software product are highlighted. Effective managerial accounting information support systems in distribution companies can help identify reserves, increase productivity, prevent cost overruns and fraud, and increase profitability. A synergistic combination of social, modular, and cloud technologies can transform a management organization and increase its value as a system for making operational and strategic business decisions.

INSTITUTIONAL DETERMINANTS OF THE TRANSFORMATION OF ENTERPRISE MANAGEMENT IN THE TRANSITIVE ECONOMIC SYSTEM

Inna Kosmidailo — 2025-05-30

The article carries out a comprehensive study of the institutional determinants of the transformation of enterprise management in the conditions of a transitional economic system. It is emphasized that the transitional nature of the institutional environment creates both new challenges and opportunities for enterprises operating in conditions of structural changes and global economic transformations. It is substantiated that the adaptation of management models to the conditions of instability requires a rethinking of traditional approaches, in particular in the field of organizational structure, decision-making, corporate culture and interaction with stakeholders. The main institutional barriers are identified, including: institutional uncertainty, asymmetry between formal and informal institutions, high transaction costs, corruption, and imperfection of the legal system. As part of the study, a SWOT analysis of institutional factors that determine the directions of enterprise management transformation was conducted in order to identify strengths and weaknesses, opportunities and threats caused by the transitional nature of the economy. Strategic guidelines for improving management mechanisms are proposed, taking into account the specifics of the institutional environment. Practical recommendations are formulated, including improving institutional and legal support, developing digital competencies of managers, stimulating innovative activity, implementing ESG principles, and strengthening the role of corporate governance. The example of Ukraine as a classic transitional economy shows that effective transformation of management is possible provided that the institutional environment is harmonized, a favorable business climate is formed, and institutional initiatives are supported by the state and civil society. The results obtained have significant potential for further research in the field of institutional economics and strategic management. They can also be used in the process of forming a state policy to support transformation processes at the micro and macro levels.

MARKETING FOR SPECIALIZED FOOD PRODUCTS (VEGAN, VEGETARIAN) AND ITS IMPACT ON CONSUMER HABITS AND BEHAVIOR

Oleksandr Kubashevskyi — 2025-05-30

The article analyzes the development of the vegetarian and vegan product market in Ukraine and the world, focusing on changes in marketing approaches used to promote these products. It is determined that traditional marketing strategies focused on narrow target audiences are gradually transforming into broader and more inclusive strategies aimed at attracting consumers with diverse food preferences. The concept of vegetarianism and veganism, their varieties, as well as the main motivations of consumers, including environmental and health-oriented factors, are considered. The importance of various marketing strategies in promoting vegetarian products in Ukraine is separately considered and the role of digital platforms and social media in promoting brands and products is explored. Examples of successful Ukrainian brands that actively use various platforms and social networks to attract new customers are presented, and the marketing approaches of the companies are also examined in detail. The development of marketing strategies for vegan and vegetarian brands, according to the results of the study, contributes to the growth of the popularity of these products among Ukrainian consumers and stimulates changes in eating habits. The article also examines the growing demand for these products, even among people who are not adherents to such diets, and notes how traditional manufacturers are supplementing their ranges with vegan alternatives. The study also shows how marketing strategies help promote environmentally friendly and healthy products to a wider audience, not limited to vegetarians and vegans. The article demonstrates how changes in consumer preferences and innovative marketing strategies are contributing to the growing popularity of vegan and vegetarian products, which affects market development and the transformation of eating habits of Ukrainian consumers. The prospects for the development of the vegan products market in Ukraine are also considered, particularly in the context of increasing the availability and reducing the cost of products for a wider consumer segment.

SYSTEMATIC ANALYSIS OF COMPETITIVENESS FACTORS OF RETAIL ENTERPRISES: METHODICAL ASPECT

Valentyna Kutsyk — 2025-05-30

The article considers the problem of ensuring the competitiveness of retail enterprises in the conditions of increasing turbulence in the economic environment, caused by structural changes in consumer preferences, digital transformation, the consequences of the COVID-19 pandemic and Russia's military aggression against Ukraine. The key role of retail in the national economy is highlighted and the need to improve organizational and economic mechanisms aimed at forming and supporting the competitive advantages of enterprises in this industry is emphasized. Based on a review of scientific sources, the article provides a theoretical justification for the concept of competitiveness and determines the multifactorial nature of its formation. Particular attention is paid to the systemic approach as a methodological basis for the study, which allows considering a retail enterprise as an open socio-economic system sensitive to external and internal changes. The article presents a hierarchical classification of competitiveness factors, which covers macro-, meso- and micro-levels of influence, and a structural-logical model of the factor field. Internal factors (assortment, service, efficiency, staff motivation) are considered in connection with external factors (market demand, competition, regulatory environment), which allows identifying key points of managerial influence. The feasibility of combining qualitative and quantitative analysis, the use of statistical methods and expert assessments to increase the accuracy of diagnostics of the state of competitiveness is substantiated. It is concluded that a systemic approach allows not only to identify key factors, but also to identify their interdependencies, which is critically important for the development of adaptive strategies in the retail sector. The need for further development of methodological tools that integrate systemic analysis with strategic management tools is emphasized. The results obtained have both theoretical and applied value, especially in conditions of economic instability and constant transformations of the consumer market.

THE DEVELOPMENT OF INTERNAL CONTROL IN TRADE: FROM CLASSICAL APPROACHES TO DIGITAL SOLUTIONS

Petro Kutsyk — 2025-05-30

The article is devoted to a thorough study of the transformation of internal control systems in the context of digitalization of business processes, with a focus on the retail sector. The article argues that traditional control models, such as COSO and IIA standards, are not flexible enough and are not efficient enough to respond to the challenges of the digital age, in particular when processing large amounts of transactional data. In addition, modern technologies make it possible to move from fragmented control to continuous monitoring of operations in real time. In response to these challenges, the authors propose a conceptual model for integrating data flow analytics, anomaly detection algorithms, and robotic process automation (RPA) technologies to form a proactive internal control system capable of providing continuous monitoring and automated response in real time. Special attention is paid to the description of the mechanisms of flow analytics: from pattern identification to violation detection using statistical methods, machine learning, neural networks (including autoencoders and recurrent architectures) and complex event processing (CEP) algorithms. It is substantiated that the use of RPA significantly increases control productivity, providing automation of typical tasks - from evidence collection and data reconciliation to transaction blocking and reporting. The model proposed by the authors provides a five-level structure: data sources, analytical core, event dispatching, bot response and management dashboard. This approach allows real-time scanning of events, automatic response to typical risks and involving a human only in complex or atypical situations. Practical examples given in the article demonstrate that the integration of flow analytics and RPA can become not only a tool for fraud detection, but also an effective means of supporting operational efficiency in retail. The results obtained have practical significance for both internal audit practitioners and developers of digital solutions in the field of control and analytics.

FOREIGN EXPERIENCE IN FORMING INTELLECTUAL CAPITAL OF IT-SERVICES ENTERPRISES

Lubomyr Pater — 2025-05-30

In the context of global competition, high market dynamics, and rapid technological change, effective management of intellectual resources determines the ability of IT companies not only to maintain competitive advantages, but also to form new value models. The article examines foreign experience in the formation and development of intellectual capital in IT companies, focusing on the practices of the USA, EU countries, Japan, South Korea, Israel and Scandinavian countries. The purpose of the study is to identify effective intellectual capital management tools in the international context and develop practical recommendations for their adaptation to the conditions of the Ukrainian economy. The methodological basis of the study is general scientific methods: analysis, synthesis, logical, historical and comparative. The article describes in detail the structure of intellectual capital (human, structural and client capital), as well as the mechanisms of its formation through knowledge management, personnel development, innovative corporate culture and integration of digital technologies. Examples of the implementation of modern management tools are considered: CRM systems for supporting client capital, HR analytics for optimizing personnel competencies, intranet platforms for knowledge exchange, as well as systems of IP indicators that are built into strategic management. Significant analytical emphasis is placed on the Japanese model of knowledge creation, which functions effectively in conditions of high innovation. Ways of its adaptation in Ukrainian realities are proposed through the creation of cross-functional teams, the development of R&D structures and the support of internal projects. The experience of supporting IT business at the state level in South Korea, Israel and Northern Europe through the creation of technology parks, accelerators and cluster associations is also analyzed. In the context of the transformation of the Ukrainian economy towards an innovation model, it is proposed to adapt foreign practices of intellectual capital formation through the development of regional IT clusters, deepening cooperation with universities and municipal initiatives. The implementation of these approaches will allow to increase the efficiency of human potential use, form a culture of knowledge exchange and strengthen the global competitiveness of Ukrainian IT-companies.

MANAGERIAL ACCOUNTING AND COST CONTROL IN MOTOR TRANSPORT ENTERPRISES

Maryna Resler — 2025-05-30

Modern motor transport enterprises operate in conditions of high competition, constant growth of prices for fuel and maintenance, as well as increased requirements for the quality of logistics services. By integrating digital technologies and real-time data, motor transport enterprises can optimize resource allocation, reduce waste, and increase competitiveness in a dynamic industry environment. In such conditions, the implementation of an effective system of managerial accounting and cost control becomes particularly relevant as a basis for making sound managerial decisions, ensuring the profitability of transportation and the sustainability of the business as a whole. The purpose of this study is to analyze the role of managerial accounting and cost control systems in the activities of motor transport enterprises, as well as to identify areas for their improvement, taking into account modern economic realities and technological capabilities. In the process of the study, key tasks of managerial accounting in the motor transport sector were identified, including planning, calculating the cost of transportation, monitoring budget implementation and analyzing deviations. Particular attention was paid to identifying factors that affect the level of costs, such as route organization, technical condition of the fleet, the level of transport loading and the efficiency of resource use. The analysis showed that the integration of automated management systems, GPS monitoring, digital platforms for calculations and analytics significantly increases the accuracy and efficiency of accounting data, reduces the impact of the human factor and contributes to effective control over costs. The prospects for further development of managerial accounting and cost control at motor transport enterprises are associated with digitalization, the transition to integrated ERP systems, the introduction of predictive analytics methods and the development of a culture of economic thinking at all levels of management. All this allows you to form a more sustainable and competitive model of transport business management.

INTEGRATION OF INNOVATIONS AND DIGITAL COMMUNICATION CHANNELS IN THE MANAGEMENT OF MODERN TRADE ENTERPRISES

Tetiana Ryabovolik — 2025-05-30

The article addresses the issue of integrating innovations and digital communication channels into the management system of modern trade enterprises in the context of dynamic market environment changes, globalization, digitalization, and intense competition. It is established that effective management in the trade sector today largely depends on the enterprises’ ability to flexibly adapt to new challenges and promptly implement digital solutions in the field of business communications. The aim of the study is to analyze the essence, directions, and tools for integrating innovative and digital communication technologies into the management processes of trade enterprises, as well as to assess their impact on organizational development efficiency, enhanced competitiveness, and strengthened resilience under external crisis conditions. The methodological foundation of the study includes general scientific methods of analysis, synthesis, generalization, and systems approach, along with elements of comparative analysis. The paper provides a comprehensive review of modern approaches to business communication organization and reveals the role of digital tools – such as CRM systems, chatbots, mobile platforms, cloud services, and visual analytics systems – in shaping a new model of communicative interaction in the trade business. The research results demonstrate that the implementation of innovative technologies in both verbal and non-verbal communication enhances the effectiveness of internal organizational and external interactions, allows the optimization of business processes, improves customer experience, and ensures omnichannel service. The article emphasizes that the strategic implementation of digital communication channels plays a crucial role in ensuring enterprise adaptability to the challenges of martial law, economic instability, and shifting consumer expectations. The conclusions highlight the necessity of a systematic approach to the digital transformation of communication policies in trade enterprises, the importance of personalization, transparency, and the continuous improvement of communication processes based on modern technologies. The results obtained can serve as a theoretical and practical foundation for developing effective communication management strategies in the trade sector.

THE PROBLEM OF TOBACCO PRODUCTS SMUGGLING IN UKRAINE

Dmytro Sapozhnyk — 2025-05-30

The problems associated with the illegal importation of cigarettes from Ukraine to the EU member states are considered. New challenges arising from the increase in smuggling are highlighted. One of the main reasons for this trend is the ongoing conflict in Ukraine, which is exacerbating the country’s fragile economic situation, accompanied by rising unemployment due to the destruction of production facilities and infrastructure, the severance of economic and social ties among different parts of Ukraine, and the decline of the financial, banking, transport and communication systems. Conflict, a weakened government and law enforcement agencies are creating new challenges that make it difficult to address the current situation with cigarette smuggling in Ukraine. These challenges require the Ukrainian government to implement new measures to combat smuggling within the country. Various areas of anti-cigarette smuggling efforts have been outlined, including increasing excise duties, developing anti-corruption programmes and cooperating with European customs and law enforcement agencies. At the same time, the initiatives of the State Border Guard Service and the State Fiscal Service of Ukraine to combat smuggling are hampered by the continuing instability and lack of resources. The following approaches and measures are proposed to address these problems. Firstly, the formation of a single tobacco products market (bringing excise and value added tax rates on tobacco and tobacco products to a basic (uniform) level in all countries involved in export and import operations with tobacco products); harmonization of administrative and criminal liability for illegal imports of tobacco and tobacco products; introduction of mandatory uniform labelling of tobacco products; implementation of tracking of cross-border movement of tobacco and tobacco products; elimination of existing barriers, exemptions and restrictions on the movement of tobacco and tobacco products). Secondly, measures to combat illicit trafficking in tobacco and tobacco products should include the following components: criminalization of the illegal import/export of tobacco and tobacco products; organization of remote monitoring of vehicles transiting from one part of the EU customs territory to another through the territory (optimally using electronic navigation seals); and establishment of customs control as a mandatory stage of transit registration through the territory of Ukraine clarification of information on the destination of transit (for all goods, including tobacco and tobacco products).

METHODOLOGICAL AND APPLIED PRINCIPLES OF THE FORMATION AND IMPLEMENTATION OF THE STATE POLICY REGULATING THE PRODUCTION AND EXPORT OF AGRICULTURAL PRODUCTS

Bohdan Semak — 2025-05-30

The article deals with the mechanisms and instruments of state policy to increase the volume of production and export of domestic agricultural products. It is indicated that Ukraine has a good resource potential for increasing the effective production of high-quality agricultural products, as well as their export to foreign sales markets. At the same time, bringing the production and export potential of the agricultural sector of Ukraine to a new qualitative level requires significant volumes of investment infusions, which, in turn, requires a significant improvement of the investment environment towards the formation of an integrated investment climate. Therefore, the purpose of the study is to substantiate the methodological and applied principles of the formation and implementation of the state policy of increasing the volume of production and export of agricultural products. It is shown that this makes it possible to make agricultural business more efficient, develop the infrastructure of rural areas, and provide employment and income to the local population. The components of the production and export potential of domestic agricultural products are determined, namely resource, material and technical, technical and technological, distribution and sales, financial and investment, research, organizational and managerial, cooperative, creation and development of cluster structures. It has been proven that these components largely determine the nature and degree of development of the components of the potential of systems for the promotion of agricultural products for export, as well as the components of the direct export potential of the national economy (section of the agrarian sector of the economy), in particular, such as resource, production, labor, infrastructure, institutional - legal, foreign trade, marketing, inter-industry and cooperative. It is argued that the realization of the production and export potential of domestic agricultural production requires the development and implementation of a strategy and tactics for increasing the export of agricultural products, taking into account the tools (given the situation on the domestic and foreign markets of agricultural products) of increasing the volume of exports of domestic products by policy spheres: production and export of agricultural products; modernization of the technical and technological base of production due to breakthrough leading technologies; attraction and efficient use of investments; improving the resource potential of foreign economic activity; improving accessibility to the system of foreign markets, etc.

MOTIVATION AND MATERIAL INCENTIVE SYSTEMS IN THE HOSPITALITY INDUSTRY USING DIGITAL TECHNOLOGIES

Liudmyla Tranchenko — 2025-05-30

The article addresses the critical aspects of motivation and material incentives in the hospitality industry, highlighting their vital role as primary drivers of employee performance and organizational effectiveness. Labor behavior and employee activity significantly depend on the remuneration systems and motivational tools implemented by enterprises, which are deeply rooted in the principles of financial incentives and structured labor motivation. However, despite extensive recognition, many organizations still underestimate the importance of effectively managing motivation and incentive processes among their workforce. Consequently, issues related to employee motivation and material stimulation remain highly debated and relevant within academic and professional communities. Currently, there is no unified scientific consensus on many conceptual and methodological aspects. Notably, there is a pronounced gap in methodological frameworks for evaluating the impact of motivation and incentive practices on employee behavior and productivity, particularly under modern economic conditions. Furthermore, there is a pressing need for practical guidance tailored specifically to the hotel and restaurant sectors for effectively managing these motivational processes. The rapid advancement and widespread implementation of digital technologies have created robust preconditions for their integration into motivation, remuneration, and incentive systems. Digital solutions offer new possibilities for enhancing transparency, efficiency, and responsiveness in employee incentive programs, thereby directly influencing labor activity and organizational outcomes. Given these contexts, the present research holds considerable relevance. The primary objective was to thoroughly investigate how motivational and incentive mechanisms shape employee behavior and activity, establish an effective motivational framework specifically tailored for service enterprises, and conduct comprehensive diagnostics of existing motivation and incentive systems. The article introduces the author’s conceptual model for managing employee work behavior and activity, emphasizing material incentives and motivational strategies. It outlines clearly defined stages in building a motivational mechanism within organizations and describes their interconnections. Moreover, the article provides a detailed analysis of how digital technologies are currently utilized within motivation and incentive frameworks in hospitality enterprises. It also presents empirical findings from diagnostics conducted on motivation and material incentive systems, showcasing practical insights and recommendations based on enterprises operating in the hospitality industry.

POWSTAWANIA ODPADÓW W GARBARNIACH W POLSCE: EKONOMICZNE ASPEKTY

Monika Flisek — 2025-05-30

W artykule przedstawiono aktualny stan przemysłu skórzanego w Polsce ze szczególnym uwzględnieniem zagadnień związanych z odpadami powstającymi w procesie garbowania skór. Przemysł ten, choć odgrywa istotną rolę w produkcji obuwia, odzieży, tapicerki oraz innych wyrobów codziennego użytku, charakteryzuje się znacznym obciążeniem środowiskowym. W szczególności proces garbowania generuje zarówno odpady stałe, jak i ciekłe, które wymagają odpowiedniego zagospodarowania zgodnie z obowiązującymi normami i przepisami środowiskowymi. W artykule zaprezentowano wyniki badań przeprowadzonych wśród polskich garbarni w ramach projektu CORNET Initiative. Badania ankietowe miały na celu ocenę aktualnych praktyk w zakresie gospodarowania odpadami, identyfikację najczęściej występujących problemów oraz wskazanie możliwości wdrożenia bardziej zrównoważonych technologii. Szczegółowa analiza statystyczna ukazuje ilość i rodzaje odpadów powstających na różnych etapach produkcji skór, od przygotowania surowca, przez operacje dębienia, aż po końcową obróbkę. Obecnie wśród respondentów najpopularniejszym sposobem zagospodarowania odpadów stałych i ścieków poprodukcyjnych powstających podczas procesów obróbki skóry jest ich odbiór ze zakładu przez specjalistyczną firmę zewnętrzną. Omówiono również stosowane obecnie metody utylizacji i odzysku odpadów, a także poziom świadomości ekologicznej przedsiębiorstw działających w branży. Wskazano na potrzebę modernizacji procesów technologicznych oraz wdrażania innowacyjnych rozwiązań, takich jak czystsza produkcja, recykling produktów ubocznych oraz zaawansowane systemy oczyszczania ścieków. Podkreślono znaczenie współpracy między przemysłem, środowiskiem naukowym i instytucjami publicznymi w celu wspierania zrównoważonego rozwoju branży skórzanej w Polsce. Analizie poddano również dane dotyczące ilosci powstających zanieczyszczeń stałych w procesie produkcji. Podane wartości ilości powstających odpadów stałych w procesach produkcyjnych warsztatu mokrego znacznie się od siebie różniły.

ACCOUNTING POLICY OF A TRADING ENTERPRISE CONSIDERING THE COMPONENTS OF SUSTAINABLE DEVELOPMENT

Оlena Tsvek — 2025-05-30

The article explores the theoretical foundations and practical aspects of developing the accounting policy of a trading enterprise with consideration of sustainable development principles. Theoretical approaches to defining the concept of "accounting policy" are analyzed, and the views of domestic scholars regarding its structure are summarized. It is determined that modern accounting policy should go beyond traditional regulatory frameworks and encompass not only organizational, methodological, and technical aspects of accounting, but also serve as a tool for adapting the enterprise to environmental, social, and governance challenges. The implementation of the ESG (Environmental, Social, Governance) approach into the accounting and management systems is substantiated as a way to ensure transparency, accountability, and relevance of accounting information. An updated model of accounting policy is proposed, which includes the classification of expenses by environmental, social, and governance dimensions, expanded analytics in internal reporting, and the integration of non-financial information. The article presents examples of ESG factors' influence on the accounting system, particularly in terms of new accounting objects, budgeting mechanisms, and KPI formation. The components of the updated accounting policy that incorporate ESG requirements into financial and management accounting are outlined. Methodological approaches for reflecting environmental costs, social investments, and governance-related expenditures are detailed, including the development of analytical accounts, HR budgets, and non-financial reporting. It is demonstrated that the new accounting policy ensures the relevance of managerial information, increases investment attractiveness, and contributes to achieving sustainable development goals at the enterprise level. The study concludes that improving the accounting policy of trading enterprises is a prerequisite for responsible business development amid Ukraine’s transition to a sustainable economy. Future research should focus on developing methodological recommendations for integrating ESG components into the management accounting systems of trading enterprises.

THE ROLE OF MANAGERIAL CAPITAL IN THE DEVELOPMENT AND MODERNIZATION OF MEDICAL CLUSTERS: A CASE ANALYSIS OF REGIONAL STRATEGIES

Viktoriia Borshch — 2025-06-02

This article examines the strategic role of managerial capital in shaping the formation, development, and modernization of medical clusters within the context of ongoing healthcare transformation in Ukraine. Amidst the complex challenges posed by digitalization, war, demographic decline, and the need for post-war recovery, managerial capital is conceptualized as a key integrative resource that aligns clinical practice, education, scientific research, and innovation. The author critically evaluates international models of medical clusters (EU, Canada, South Korea), comparing them with the administrative-medical logic that currently dominates the Ukrainian approach, which lacks structural integration and strategic depth. The paper presents a case-based analysis of Ukraine’s regulatory framework, identifying five critical barriers that hinder effective cluster development: the absence of systemic managerial training tailored to multi-level healthcare systems; limited awareness of cross-sectoral leadership as a management tool; fragmentation between healthcare, education, and science sectors; a lack of mechanisms for evaluating managerial performance; and the rigidity of governance structures during crises. These barriers collectively constrain the diffusion of innovation, reduce inter-institutional synergy, and weaken cluster sustainability. To address these challenges, the author proposes a set of practical solutions, including the implementation of cross-sectoral professional development programs for health managers; the creation of strategic councils within clusters; the revision of national legislation to reflect global best practices; and the introduction of performance-based management systems using KPIs. The study concludes that managerial capital is not merely a support function but a cornerstone of sustainable, competitive, and innovation-driven healthcare cluster ecosystems.

ENTERPRISE COMPETITIVE ADVANTAGE MANAGEMENT SYSTEM IN THE INFORMATION TECHNOLOGY SECTOR

Hanna Bratus — 2025-06-02

Constant changes in the operating conditions of enterprises lead to the need to find new competitive advantages to maintain market positions and firm stability. Competitive advantage management plays an important role in the management system of modern business structures. The article focuses on highlighting the substantive essence of the concepts of "competitive advantages", "competitive advantage management system". The competitive advantages of enterprises in the information technology sector are classified. The structure of the enterprise competitive advantage management system in the information technology sector is proposed, which combines the concepts of resource capacity and economic activity effectiveness. Potential measures are highlighted for the stages of the life cycle, which can be implemented within the framework of the enterprise competitive advantage management system in the information technology sector. The analysis of the main indicators of the activities of enterprises in the field of information technologies of Ukraine was carried out to identify their main priority competitive advantages: dynamic management of material costs and labor costs, regional localization of business, focus of activities on the needs and requests of customers, professional qualifications of personnel and specialists, speed of response and customer needs. The introduction of a more individual approach to the provision of services in the field of information technologies and the integration into the work of new service standards, new types of services as additional competitive advantages of enterprises is proposed. Further research should focus on the analysis of external factors of the operating environment that affect the formation of competitive advantages and the use of existing market opportunities.