Financial and security capitalization of innovative business in management accounting of international projects of effective marketing and logistics competitive strategy of enterprises

Relevance of the research topic. The study of the issue of financial and security capitalization of innovative business in the management accounting of international projects of an effective marketing and logistics competitive strategy of enterprises is conditioned by the lack of a unified approach to this process. Formulation of the problem. The financial and economic crisis caused a significant change in the business conditions of enterprises, which affected the strengthening of objective requirements for increasing the efficiency of enterprises, ensuring profitability, competitiveness and investment attractiveness. The effectiveness of innovative business in the management accounting of international projects of the marketing and logistics competitive strategy of enterprises is largely determined by the level of its capitalization, which determines the relevance of the research topic. Setting the purpose and objectives of the study – to investigate the financial and security capitalization of innovative business in the management accounting of international projects of effective marketing and logistics competitive strategy of enterprises. Research method or methodology. The article uses the method of monographic, historical, analysis and synthesis, systematization, classification and theoretical generalization. Presentation of the main material (research results). It is proven that the financial and security capitalization of innovative business can be observed at different levels: global (according to the state and development of the world concentration of forms of capital and their placement), national (according to the development and volumes of various forms of capital in a certain country and its regions), at the level of individual capital markets (banking), stock, insurance and commodity markets in a separate country, corporate or at the level of a business entity (by the level of market or real capitalization). Field of application of results. The results of the research can be used in the practical activities of modern enterprises to increase the effectiveness of the implementation of an effective marketing and logistics policy and the management system as a whole. Conclusions on the article. In the management accounting of international projects of an effective marketing and logistics competitive strategy of enterprises, the stages of the capitalization process are the concentration of resources (on the banking, stock, insurance and raw materials markets) and their investment (directions for consumption) with the aim of creating added value in the form of profit, dividends, interest