Comparative analysis of value added

Value added is a key element of gross domestic product, as well as the basis for creating the prerequisites for economic growth and development. In retail trade (as in trade in general), it reflects the difference between the cost of goods sold and the costs of their acquisition, transportation and storage, creating new economic value through the organization of trade maintenance and the provision of trade services. Value added is an indicator of the effectiveness of retail enterprises, as it demon­stra­tes their ability to generate profit and provide additional opportunities for investment and expansion of activities. The significant importance of this indicator determines the need to study the industry specifics of the formation of added value of retail enterprises in Ukraine under the conditions of permanent shocks of recent years, which is determined by the aim of this research. Based on the analysis of empirical data of retail enterprises in Ukraine and the EU, the hypotheses formulated regarding the industry specifics of the formation of added value (namely, regarding the volume of added value of retail enterprises and its level, as well as the main factor influencing its formation) have not been confirmed for Ukraine. The verification of the truth of these hypotheses was carried out on the basis of the use of correlation analysis methods. The hypothesis regarding the reduction of the role of retail enterprises in the formation of added value in the national economy of Ukraine under conditions of perma­nent shocks and full-scale military operations was also not confirmed. It was established that the indicators of added value by production costs and gross operating rate of retail enterprises in Ukraine are characterized by instability and an overestimated level due to the following reasons: military operations and their associated conse­quences; macroeconomic instability; structural imbalances of the consumer market; imperfect regulatory framework; expansion of the shadow economy; different levels of labor productivity; peculiarities of consumer demand. To achieve stability and compliance with European stan­dards, it is necessary to strengthen market trans­parency, tackle the shadow economy, introduce innovative technologies, improve the regulatory framework and increase the efficiency of enter­prise management