GRANT SUPPORT OF BUSINESS ENTITIES AND ITS ACCOUNTING AND ANALYTICAL SUPPORT AS A TOOL FOR STABILIZING THE SOCIO-ECONOMIC DEVELOPMENT OF TERRITORIAL COMMUNITIES

Introduction. Grant support is an important tool for stabilizing the socio-economic development of territorial communities, especially in the context of modern global challenges and economic changes. Financing from external sources allows business entities to effectively implement initiatives aimed at developing infrastructure, increasing competitiveness, and creating new jobs. Accounting and analytical provision of grant support plays a key role in the transparency and efficiency of the use of funds, helping enterprises and local self-government bodies to make informed management decisions. Purpose. The purpose of the study is to determine the role of grant support for business entities in stabilizing the socioeconomic development of territorial communities and its accounting and analytical support for optimizing management decisions and attracting investments. Materials and methods. The research uses the works of domestic and foreign scientists on grant funding, its impact on the social and economic development of communities, as well as accounting and analytical support for grant support. The following scientific methods were used: analysis and synthesis to evaluate the effectiveness of grant funding, the dialectical method to study accounting and analytical support, and the abstract-logical method to formulate conclusions and proposals. Results. The article analyzes the impact of grant programs on the development of territorial communities and increasing the efficiency of business entities. It has been established that the correct accounting and analytical provision of grants contributes to the improvement of management decisions, increases the transparency of financial flows and ensures the efficiency of the use of resources. The stages of obtaining grant funds to ensure the investment attractiveness of territorial communities, which allow to increase the efficiency of financial resources management, are substantiated. Discussion. In further research, it is advisable to focus attention on improving the methods of accounting and analytical provision of grant support at the local level, developing practical recommendations for improving reporting procedures to grantees and integrating the results of grant programs into long-term community development strategies. In addition, it is promising to study the mechanisms of control and evaluation of the effectiveness of the use of grants in the context of supporting economic growth and stability of territorial communities.