This article comprehensively explores the essence, role, and significance of innovative processes in food products manufacturing services. The possibilities of improving production efficiency, enhancing product quality, and better meeting consumer needs through the implementation of innovative technologies are analyzed. Furthermore, the article substantiates the economic and social importance of modern innovative solutions within the food industry service system, their role in ensuring competitiveness, and the impact of scientific and technological progress on the development of production services. During the study, the priority directions for the development of innovative processes in the national food industry were identified, and recommendations for their practical implementation were developed.

In this article, the author divided the indicators in the form of the “Profit or Loss and Other Comprehensive Income” report into initial indicators, current indicators, intermediate indicators and final indicators, and also revealed the content of the indicators of this group. During the study, the procedure and formulas for calculating intermediate indicators were developed. The study emphasizes the need to take into account the characteristics of trade, manufacturing and service enterprises to determine the cost of sales and services. A report form has been developed on the cost of sales of finished products in the periodic accounting system at manufacturing enterprises. 2.1(a) - proposals for improving calculations in the annex to income tax calculations are recommended.