The article examines Ukraine non-food market development state and trends in modern conditions. Market development modern conditions are: further globalization and development spread of information and communication technologies. Individualization of consumer needs and overcoming the consequences of global financial crises. There is also a need to adapt the supply of retail networks to the purchasing power constraints caused by the spread of the COVID-19 pandemic. And there is also problem of streamlining consumer behavior and strengthening their consumer criticism, and so on.
The article deals with the main features and trends of financial management development of wholesale and retail trade enterprises. The comparative dynamics of wholesale trade and retail trade in Ukraine and factors that adversely affect the development of enterprises are analyzed. The main stimulating and restraining factors influencing the development of the wholesale and retail market are investigated.