ЕКОНОМІЧНЕ ОБҐРУНТУВАННЯ БІЗНЕС-РІШЕНЬ ПІДПРИЄМСТВА ПІД ЧАС РЕАЛІЗАЦІЇ ІННОВАЦІЙНИХ СТАРТАП-ПРОЕКТІВ

The article discusses some aspects of the current development of innovative entrepreneurship and the economic justification at enterprises of business decisions on the implementation of start-up projects. It is emphasized that various upheavals, including the military actions that Ukraine is currently experiencing, social conflicts, ecological cataclysms can stop the development of the economy of any country or push it back, and the driving forces of the modern economy are intelligence, knowledge and new ideas. It has been proven that there is a positive trend in the development of technological entrepreneurship through start-up activities and its impact on progress in Industry 4.0. The analysis of scientific sources showed that the geography of research on innovative startup projects is very broad and covers almost all continents and most countries of the world, but the topic is so relevant and multifaceted that it requires further scientific development. Some results of the study conducted by the Global Entrepreneurship Monitor (GEM) for 2023-2024 were considered and conclusions were drawn regarding the relationship between the standard of living of the country's population and the activity of its innovative entrepreneurial activity. It has been proven that innovative activity, although associated with high risks, has potentially high profitability in the case of successful implementation of a startup project, which certainly attracts investors. Studying statistics shows that when working in the field of innovative entrepreneurship, you should not be too optimistic, because about 90% of startups fail. It was revealed that the main reasons for the failure of start-up projects are the lack/exhaustion of funding and the mismatch of the product to the market, which emphasizes the need for careful justification of business decisions regarding the development and implementation of startups. Formalized and non-formalized methods of making business decisions are analyzed. It was found that the financial and economic justification of a startup project should contain information about initial costs, operating costs, income, profit, the amount of taxes, and the payback period of the project.