ANALYSIS OF INNOVATION AND INVESTMENT ASPECTS OF ECONOMIC DEVELOPMENT OF UKRAINE IN THE CONDITIONS OF MARTIAL STATE

The article examines successful examples of the implementation of innovations and digitization of business processes by business entities. The change in investments in software and databases, in rights to commercial designations in Ukraine in 2021 and 2023 is graphically presented in terms of items of expenditure on the acquisition and creation of new assets, which in 2021 amounted to 11,444.608 million UAH, while in 2023 these expenses amounted to 12,633.165 million UAH. Investments in software and databases under the item of expenses for improvement, improvement, reconstruction, modernization in 2021 amounted to 5,146.807 million UAH, which is 1,433.290 million UAH less than in 2023. An analysis of capital investments in the production of communications equipment, the production of computers, electronic and optical products in Ukraine for 2023 showed the fact of excess investment in tangible assets over intangible ones. Investments in intangible assets in the production of computers, electronic and optical products compared to investments in tangible assets were 10.6 times lower in 2023 compared to 2021. As for investments in intangible assets in the production of communications equipment, in 2023 they were 343.458 million UAH lower than investments in the same tangible assets. The change in the number of innovative products (goods, services) introduced by industrial enterprises was analyzed in terms of the number of industrial enterprises that sold innovative products from 2020 to 2023 in Ukraine. The results of the study made it possible to state the fact that the innovation and investment development of the Ukrainian economy is in a state of turbulence as a result of martial law and the socio-economic crisis as a result of the war. Unfortunately, there has been a constant decrease in the number of industrial enterprises selling innovative products over the past 4 years, and an obvious fact is the decrease in the number of innovative products (goods, services) introduced in 2020–2023. It is proposed to more actively develop effective support tools for increasing investments in intangible assets in order to promote innovative recovery of the Ukrainian economy, which in the future could contribute to improving the implementation of innovative and investment projects by Ukrainian researchers, developers, and inventors.