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The publication examines the problems of housing and communal services, which consist in the unprofitable operation of housing and communal services enterprises, significant amounts of receivables and payables, outdated equipment and lack of finance for their modernization, etc. Potential participants and directions of socioeconomic development in the form of a «Regional Cluster of Urban Life Support Enterprises» are formed. The authors propose to integrate urban life support enterprises into a corporation of utilities of water supply, sewerage and heat supply, which will consist of combining: the enterprises from other sectors; the areas of intellectual development, the enterprises for diversification of services; the regional water refinement complexes; the grouped water supply enterprises; and a municipal information and analytical enterprise. It is noted that in the developed countries of the European Union there is a significant number (more than 2 thousand) of quite similar clusters, and up to 100 countries have programs for creating clusters today. Strategic ways for further work on the formation of such cluster formations for urban life support enterprises of Ukrainian cities have been elaborated. These include: 1. Identification of strategic directions of reform and development. 2. Innovative development of management processes. 3. Innovative development of management technology. 4. Innovative development of the enterprise management system. 5. Development of methods of information and analytical support of enterprise management. 6. Proposal of innovative methods and measures for diversification and integration of activities. 7. Proposal of restructuring models. 8. Proposal of models of the public-private reform. 9. Proposal of models of socioeconomic and intellectual clusters as a strategy for innovative development of both the enterprise and the region. 10. Proposal of individual innovative projects (measures) in the sphere of production and commerce to improve financial and economic sustainability and production-economic reliability.

The publication defines the components of a characterization of the life provision system, its importance and impact on the quality of life of the population, the level of socioeconomic development of cities, regions, and the country. The essence of the sphere of urban life provision and its components, within terms of which subjects of various forms of ownership, size and types of economic activity operate, are characterized. The components of the characterization of the life provision system as a subject of research reflect various contradictions of its functioning: it is an object of both spatial economy (regional structure and scales) and industry specifics (multifunctional complex – housing, transport, water supply, etc.), which provides services to the population and enterprises. Thus, life provision enterprises operate according to special technologies inherent in each individual industry (water supply – physicochemical processes; energy and heat supply – heat generation, heat exchange, transportation technologies; residential sector – repair, construction, plumbing works, etc.). Urban economic systems work to maintain the lives of residents at a quality level. These systems represent a large, diversified and extensive infrastructure of institutions and enterprises. It is determined that the sphere of urban life provision is provided by the activities of enterprises of various forms of ownership, operating according to different types of economic activity. Their activities, as well as the activities of other economic entities, are influenced by russia’s military actions on the territory of Ukraine, which caused challenges that entrepreneurs of the world have not faced yet. It is proved that enterprises in the sphere of urban life provision expect post-war transformations, which will be expressed in the refusal of people to use centralized services of electricity, gas, heat, water supply, that is, there will be an increase in the level of individualization. As a result of the carried out analysis, the problems faced by life provision enterprises are identified. The directions of post-war transformation of the components of the sphere of urban life provision and their effects regarding the quality of life of the population and the development of entrepreneurship in Ukraine are substantiated.

The article analyzes existing approaches to cost management; system and process approaches are defined as the most applicable. It is determined that with both of these approaches the object of cost management is managerial actions and relationships arising in the process of formation of certain characteristics of the status of costs (compliance with the limits of the remuneration fund, consumption of raw materials etc.); the subject of management are structural subdivisions of the enterprise and responsible persons who carry out cost management procedures. The system approach considers cost management as a system in which a set of interconnected elements is allocated, there are links, mechanisms of interaction between individual elements, which help to achieve a certain goal, are determined. The process approach proposes to apply a management cycle to manage costs. Therefore, to improve the efficiency of cost management, it is advisable to apply dualism of approaches, for which it is proposed to combine system and process approaches. It is proved that the cost management system should consist of two subsystems: 1) the formation of a cost management system and 2) the functioning of the cost management system. These subsystems differ in such features as: purpose, tasks, functions, elements, mechanism of interaction. Two subsystems of the cost management system are connected as follows: the purpose of the subsystem of the cost management system formation is to develop methodological support for the functioning of the cost management subsystem. At the same time, the functioning of the subsystem of the cost management system is the management cycle: planning, accounting, control, analysis. This shows the implementation of the process approach to cost management.

The development of business activities in Ukraine today is influenced by globalization processes, in the conditions of the formation of an information society, the spread of the knowledge economy and a single information space. That is why consideration of modern marketing and logistics instruments, formation of logistic and marketing systems become so relevant. The article discusses the basics of logistics and logistic system. Logistics is seen as a direction of economic activity, which consists in the efficient management of material and the related information and financial flows in the spheres of production and marketing, and which is becoming increasingly demanded in modern conditions in Ukraine. Today, when a logistic system is formed, the enterprise can get the following results: detailed consistency of production and marketing systems; optimizing marketing organizational structures; formation of information provision (accelerating information processing, introducing the latest information technologies, using the best Internet marketing tools); making the best use of human resources; legal provision of the system and the establishment of reliable economic ties between all its participants; absence of disagreements between the interests of the participants in the system or achieving parity on the basis of mutual compromises; continuous improvement of marketing and management decision-making systems in the enterprise.