CORPORATE ASSETS OF RESTAURANT INDUSTRY AND CATERING ENTERPRISES DURING THE PANDEMIC

The article considers the specifics of the restaurant industry and food delivery service in Ukraine in the Covid‑19 pandemic and opportunities, in accordance with existing corporate assets, the implementation of a new vector of transformation of domestic entrepreneurship — digitalization, which has longterm consequences and one is a trend of the further restaurant business. The aim of the study was to conduct an analytical review of the state and prospects of the restaurant industry and food delivery service in the country and develop recommendations for the use of internal corporate resources and assets of the restaurant sector in the Covid‑19 pandemic. It is established that after the deep crisis of the second quarter of 2020, there is a gradual increase in the volume of services provided to the population by catering establishments, especially in the second and third quarters of 2021; accordingly, the dynamics of growth of the total number of institutions in 2021 was 6%. It is proposed at the initial stage of recovery of the restaurant industry, which is quite attractive to investors in the modern economic space of Ukraine and a profitable business for entrepreneurs, to emphasize the importance of increasing intra-­corporate resources of food establishments. The results of our study prove the fact that in the period of reformatting the business strategies of restau‑ rants and increasing the adaptability of food establishments during the pandemic, as well as in the future, human resources and intellectual assets will form the dominant entrepreneurial success and accelerate the capitalization of intangible assets enterprises of the restaurant industry, which is embodied in modern strategic management, expanding the creative space of restaurants and a deep knowledge of the values and preferences of customers and guests of institutions.