Business Inform

12-20

Authors: Podrez O. I., Cherepanova V. О.

The article is aimed at studying the essence of the definition of «global economy», as well as the impact of modern transformation processes on the activity of the State and enterprises in the sphere of social protection and social security of workers and population. On the basis of terminological analysis, the essence and characteristics of the global economy as a constantly changing process concerning the unification of countries into a single informational, economic, ecological and social space have been determined. A systematization of positive and negative consequences of globalization in relation to the development of the social sphere of developed countries and developing countries was carried out. It is proved that, under the influence of the negative consequences of globalization, there is a need to form a system of social protection, which is based on the use of social security at the level of the State and at the level of enterprise, in accordance with types and instruments. At the State level, social security is divided into such types as: legal and administrative, economic, ecological, material and energy, and medical, and at the enterprise level as financial, ecological, material and energy, medical, and legal. This distribution allows taking measures for social protection for specific types of social security. A chain has been built to eliminate the impact of negative consequences on the social sphere, namely: the consequences of the impact of the global economy – social consequences – social protection – social responsibility – social partnership. In further research, it is advisable to build a conception of social responsibility management of enterprises, which is aimed at developing and implementing social protection measures, as well as to determine the structure, components and instruments of the mechanism for its implementation.

33-39

Authors: Ilnytskyi V. V., Ozarko K. S., Yurchik A. I.

The article presents the results of research in the field of sustainable development and responsible consumption, analyzes global logistics trends, and updates the essence of the concept of "green logistics". The main factors of the formation of a sustainable supply chain at the current stage of development of macro-logistics systems are characterized, the role of green logistics in these business processes is described. It is substantiated that in a sustainable supply chain, all processes are organized and interconnected in such a way that they create special value for the customer who demonstrates responsible consumption. Among the best business practices in the field of green logistics within the framework of a sustainable supply chain, the following can be distinguished: reduction of energy consumption; reduction of packaging/containers; reduction of greenhouse gas emissions; waste reduction; effectiveness of sales channels; compliance with environmental requirements; risk management; differentiated services; selling expenses. The research focuses on the fact that the future of green logistics is connected with the development of new technologies. The use of blockchain technology is also considered relevant, because one of the most effective ways to achieve the goals of green logistics is the digitalization of transport processes. Shifting to more sustainable practices is important on a global scale to reduce the negative environmental impact of logistics infrastructure. At the same time, the creation and development of sustainable supply chains will provide synergistic effects and provide benefits for all business partners. It has been proven that green logistics is becoming an integral part of sustainable business practices and can help organizations save money while protecting humanity from global environmental catastrophe. In the future, it is logical to study the problems associated with the implementation of green logistics by Ukrainian enterprises, in particular in the context of overcoming crisis phenomena and post-war reconstruction.

49-56

Authors: Rybchuk A. V., Protsyshyn O. R., Lapchuk Y. S., Zinkevych V. I.

The article analyzes the essence and directions of improving the energy efficiency of the national economy. It is noted that the leading role in this process is assigned to the economic mechanism, which should generally be recognized as an integrated system of means of influencing economic phenomena observed in the process of production, exchange, distribution and consumption of energy resources. It is emphasized that the most important indicator characterizing the efficiency of energy consumption at the macro-level is the energy intensity of gross domestic product (GDP), according to which Ukraine significantly lags behind many countries of the world. Therefore, one of the effective instruments to reduce the energy intensity of the State’s GDP is the use of tax incentives. The functional role of structural elements of the economic mechanism of energy efficiency is disclosed, which are manifested in the following: firstly, the leading place in the system of instruments for implementing energy-efficient policy is occupied by pricing for energy resources, which, unfortunately, is dominated by the cost methodology. Simultaneously, it is necessary to deprive enterprises of the domestic fuel and energy complex of the right to manipulate prices for their products; secondly, in order to implement the energy efficiency policy, it is necessary to form tariffs for energy resources based on the reimbursement of economically justified costs for their production, transportation and delivery to consumers; thirdly, the implementation of strategic goals for the development of energy saving requires significant investments, in particular, targeted loans to finance energy-saving technologies. The necessity of finding and developing new, more effective instruments of the economic mechanism for improving the energy efficiency of the national economy is proved.

63-69

Authors: Dombrovskyi V. S.

The article is aimed at generalizing and comparing existing approaches to financing mental healthcare, as well as analyzing current trends in this area. The article is an overview and is based on recent research on this topic. The list of relevant articles was formed using content analysis in order to identify key approaches to mental health financing. The article considers the place of financing in the State policy concerning the field of mental health, analyzes the main sources and mechanisms of financing healthcare. The main advantages and disadvantages of basic financing models are considered. The existing financing systems are quite complex, which is influenced by both historical traditions and socio-cultural characteristics of countries, as well as peculiarities of mental illness: they are quite common, require long-term and expensive treatment, which requires interaction between healthcare systems and social support of the population. It is determined that there is no single optimal model for financing mental healthcare, but there are approaches that show better efficiency. For example, the system of pre-accumulation of funds is more efficient than an «out of pocket» paying for services. Also, public financing prevails over private financing in many respects. Most countries are reviewing existing approaches to the functioning and financing of the healthcare system. They move away from providing services based on psychiatric hospitals and transfer them to the level of individual communities, including them in the overall package of medical services. The low median level of public spending on mental health in the world remains a problem (especially in low- and middle-income countries). Prospects for further research are to analyze the current health financing system in Ukraine and the best foreign models that could be used as models for reforming the Ukrainian mental healthcare system.

81-87

Authors: Yaroshenko I. V., Semyhulina I. B.

The reform of local self-government in Ukraine has created conditions for the effective operation of all territorial entities related to local development. Its practical implementation is aimed at the use by territorial communities of: various types of their own potential for development, search for opportunities for cooperation, development of local economy and infrastructure, creation of incentives for socioeconomic growth; instruments for long-term and short-term planning, when the general goals defined in the strategy are specified in programs and implemented through projects; conditions for obtaining high-quality services of European level; providing opportunities for the full-fledged life of citizens in their territories. At the present stage of implementation of the decentralization reform in Ukraine, the request for the formation, in accordance with European principles and values of conceptual provisions for determining the directions of spatial development, of territorial communities of various types is more relevant than ever, which, in turn, actualizes and makes promising the need to update the legislative framework regulating these issues. A wide range of developments and the urgent expediency of forming and improving the legislative framework for use in public administration of territorial development (in particular, in the context of overcoming the consequences of military aggression against Ukraine) determines the relevance of further development and implementation in Ukraine of an effective system of regulatory and legal support for the formation of directions of spatial development, its stimulation, development of strategies, solving existing socioeconomic problems, using certain management and development tools, including through the introduction of an expanded and multi-level classification of regions, territorial communities, etc.

93-99

Authors: Kaschuck K. M., Mosiichuk I. V., Saukh I. V.

The article is aimed at acquaintance with new technologies that can be used to improve the efficiency of hotel and restaurant management, customer service, and ensuring competitive advantage. Analyzing, systematizing and generalizing the scientific works of many scholars, the current management technologies in the hotel and restaurant business were considered and the best practices and innovations in this area were presented. As a result of the study, the main trends in the development of the hotel industry are identified. The list of well-known companies offering modern management technologies is determined, general classification approaches to innovative technologies are developed. It is substantiated that innovative technologies help restaurant industry enterprises to improve work efficiency, provide better guest service and create a competitive advantage in the market. The list of innovative technologies that are recommended for use at restaurant industry enterprises together with the companies that use them in order to increase efficiency, improve guest experience and remain competitive in the hotel and restaurant business market are determined. The use of digital technologies such as mobile reservation apps or online reservations of rooms has been proven to lead to more bookings and an improved guest experience, and innovative technologies such as robotics, process automation and artificial intelligence can enable more efficient operation, reduce errors and increase guest satisfaction. Prospects for further research in this direction are to study of the most promising and innovative forms of organization of hotel business – apart-hotels, to refer to their economic essence, types and advantages, also to study foreign experience and explore the problems of development of this form of organization of hotel business in Ukraine.

105-112

Authors: Pavlov V. V., Bondar D. V., Nazarova K. O., Kopotiienko T. Y.

The development of strategic guidelines in the IT sphere deserves considerable attention in view of the efficiency and long-term consequences that certain decisions and actions have for the development of IT business in the country. Strategic management of innovation activities in the IT sphere should involve policies and procedures available for implementation in the conditions of specific companies that ensure the protection of the assets of the entity, efficiency and effectiveness of management. The above requires the definition of basic forms of implementation of the IT development strategy in Ukraine, which indicates the relevance of this study. Among researchers of the innovation process today, the prevailing belief is that innovations in the modern economic environment arise and be spread in the networks that connect individual actors. This position is formed on the basis of the evolution of views on the problems of the course of innovation processes and finds expression in the conception of feedback models, integrated models, as well as the concept of «open innovation environment». The researchers have also identified the following components of innovation development: social activity, creative activity, intellectual capital and entrepreneurial initiative. At the same time, studies of the problems of implementing the innovation process in the IT sphere in the reviewed works relate primarily to the micro level and much less to the macro level, that is, taking into account the need to solve the problems of development of this sphere and the economy of the country as a whole. The creation, assimilation and dissemination of innovations in the modern economic environment should be implemented in the form of a certain development strategy, within which it is possible to manage, control and stimulate the course of this process. The article is aimed at substantiating strategic guidelines for innovative development of the IT sphere in Ukraine under current conditions, under the influence of factors of the business environment and specifics of the national innovation system. The informational basis of the carried out study is the normative legal acts of Ukraine on the issues of conducting economic activity of enterprises, the implementation of innovation activity; scientific publications of leading foreign and domestic scientists. The study uses general scientific and special methods: induction, deduction, analysis, synthesis; dialectical method – in identifying specific features of strategic innovative development of the IT sphere in Ukraine; abstraction, generalization, system, functional methods – when developing a strategy for the development of the IT sphere in Ukraine and the forms of its practical implementation. Based on the results of the study, the authors conclude that the strategic management of innovation activities in the IT sphere should use instruments available for implementation in the conditions of specific companies that ensure the protection of the assets of an economic entity, efficiency and effectiveness of management. The configuration of such instrumentarium is formed taking into account the problems of development of the IT sphere, country-specific development factors, global trends in the development of IT technologies, i. e., the limitations and opportunities that determine the form and content of the instruments used. The basic forms of implementation of the IT development strategy in Ukraine are determined. Prospects for further research are to deepen and structure the instrumentarium for managing innovation activities in the IT sphere of Ukraine, wh

121-127

Authors: Panevnyk T. M., Bolgarova N. K.

The article analyzes the current state of investments in environmental protection in the EU and Ukraine. The growing importance of ecological problems in the world along with the need to take effective environmental-protecting actions have been determined. It has been found that the growth of the absolute value of investments in environmental protection is not accompanied by structural growth in the total amount of GDP and is characterized by unstable dynamics. The structure of expenditures and investments regarding environmental protection is analyzed according to the institutional component. A significant increase in the expenditures of the corporate sector for environmental protection and intensification of the development and implementation of innovative technologies in the environmental sphere have been identified. It is noted that in the EU countries the corporate sector has the largest share in the total amount of expenditures on environmental protection. An analysis of investments of the corporate sector in environmental protection by types of economic activity is carried out. The structure of expenditures on environmental protection in the EU and Ukraine is considered. It is revealed that their largest share is focused on waste and wastewater management. The status and structure of capital investments by types of environmental measures in Ukraine are characterized. In order to optimize the structure of investment sources and directions of their use, it is proposed to increase the share of expenditures in the development and implementation of innovative technologies in the ecological sphere.

134-139

Authors: Novalska N. I., Klymenko V. V., Herasymenko I. M., Pron S. V.

The article is aimed at studying the factors that determine the personnel management system of air transport workers; a substantiation of the characteristics of the labor potential of an aviation employee; development of proposals for the management of the «crew – aircraft» system. Analyzing, systematizing and summarizing the regulatory framework and achievements of scientific thought, the administrative and legal status of aviation personnel and characteristics of their labor potential were determined. As a result of the study, a comprehensive model of characteristics of the labor potential of an employee has been developed, which includes the main components of the characteristics of the labor potential and indicators for their assessment. It is substantiated that it is expedient to approach the analysis of the issue of employee’s labor potential comprehensively and consider it as a «strategic labor potential», which is a set of the natural, genetically incorporated human abilities (start-up human capital) and the abilities acquired during life (acquired human capital). The professional activity of air transport workers takes place in conditions of uncertainty and risk, which requires strict adherence to an adequate level of flight safety. The study analyzed the most common causes of aviation accidents and incidents with civil aircrafts. It is proposed to take into account the socio-psychological characteristics of personality, the structure of the process of perception and thinking, the focus of thinking on risk prevention, special working conditions, observance of subordination and the status system of relations in the management of the «crew – aircraft» system.

147-156

Authors: Kaneva T. V., Kryvonos D. A.

The article is aimed at systematizing the experience of formation and implementation of tax policy in the European Union Member States, defining the main dominants of this policy. The article analyzes the level of tax burden (the tax-to-GDP ratio) for the EU-27 countries for the period of 1995–2021 and determines that the average value of the indicator in the mentioned sample is 40.48%. The relationship between the tax burden and economic growth rates is examined. Although it is believed that the level of taxation is one of the main reasons for the existence of the shadow economy, the study proves that in countries where the level of tax burden is one of the lowest (Bulgaria, Romania, Lithuania, and Latvia), the shadow economy is twice as high as in Sweden, where the level of taxation is higher by more than 15% of GDP. In 27 of the EU countries, labor taxes occupy the highest share in the tax structure. The lowest level of labor taxation is present in Bulgaria and Romania – 10.0%, while in nine another EU countries the marginal rate of personal income tax exceeds 50%. Consumption taxes are the second most fiscally important component of tax revenues in the EU countries. There is a tendency to increase the standard VAT rate in the EU countries. In the European Union, a regime of reduced VAT rates is applied, aimed at reducing the tax burden, stimulating consumption and business activity, which is of great social significance. It is determined that in the EU when administering VAT, the issues of using digital products and technologies are of great importance. This allows to increase the fiscal efficiency of the tax by improving the quality of tax control, which is based on the risk-oriented approach. The EU has unified the rules for calculating and paying excise duty in the terms of excisable goods, as well as the procedure and conditions for their storage, movement, control over the production and circulation of excisable products. It is noted that the tax climate, together with the fundamental institutional foundations for economic development, are guidelines for entrepreneurs regarding the possibilities of opening or scaling a business. That is why recently there has been a further reduction in corporate tax rates – by an average of 9 percentage points. Ensuring fairness of taxation and criteria for equality of the tax system are among the important benchmarks of the EU fiscal policy. Property taxes are important in the tax systems of the EU member States. These taxes are the basis for filling local budgets with their own revenues, the relevant revenues are quite stable and predictable. It is concluded that, in general, the tax policy of the EU Member States is constantly adapting to socioeconomic conditions, which is manifested in changes in the parameters of rates, base, provision of targeted benefits, etc. This together is aimed at creating incentives for economic growth and ensuring social justice.

164-171

Authors: Romashko O. M., Marynchak L. R., Matskiv R. T.

The aim of the study is to assess the state of interbank lending to the systemically important banks in Ukraine, taking into account the current conditions of functioning of the economy. The article analyzes the dynamics of the number of banking institutions for 2008–2023, identifies the causes and consequences of their significant reduction. The essence and significance of systemically important banks are determined; approaches and principles of granting banking institutions the status of systemically important (SIB) are described; special conditions for withdrawal of SIB from the market under martial law have been allocated. A comprehensive analysis of the state of interbank lending to systemically important banks in Ukraine during 2019–2022 was carried out, in particular, the total amount of interbank loans received, the activity of the SIBs to attract interbank loans (IBCs) by their share in the total amount of liabilities, by the share of IBC in the balance sheet currency and the ratio of IBC to equity during the analyzed period were examined. The results of the carried out study indicate that it is interbank loans that are characterized by a quick reaction to changes in financial market conditions. It has been determined that systemically important banks of Ukraine reduce their dependence on interbank financing, which in practice means their financial stability and strength. It is proved that the studied banks, when forming the resource base, try to avoid a high share of interbank loans both in the total amount of mobilized funds and in comparison with equity, since IBCs are the most expensive instruments for replenishing the resource base of commercial banks. Emphasis is placed on important achievements of the systemic reform of the banking sector, which led to the cleansing of the domestic market from weak and unreliable banks and the construction of a Western-style banking system in Ukraine in compliance with world standards of banking business. Thanks to proper regulation and control on the part of the NBU over the observance by commercial banks of the established norms and rules of conducting banking business, the domestic banking system steadfastly endures all modern challenges and even in conditions of a full-scale war proves its financial stability and reliability, maintaining customer trust and recognition of international partners.

179-183

Authors: Plieshakova N. А., Chukhlib H. V.

The proposed scientific article is devoted to the topical issue of the need for crisis management in the microcrediting market. The article considers the crisis (resulting from the full-scale invasion) as a factor influencing the smooth functioning of the company. The importance and relevance of crisis management of the company in conditions of uncertainty during the wartime is emphasized. Analyzing and summarizing scientific works of domestic and foreign scholars, it was proposed to study crisis management through the prism of the stages of crisis development, i. e.: crisis prevention, crisis management, overcoming the consequences of the crisis. Each of the stages requires a number of necessary measures that should be applied by the company for effective crisis management. Among the main ones of these measures are: early diagnosis of the crisis; rapid response to crises; implementation of preventive measures; creation of an anti-crisis program; implementation of post-crisis strategies. The article analyzes crisis management during the wartime on the example of a representative of the microcrediting market – LLC «MoneyVEO Quick Financial Assistance». The major anti-crisis measures of the company include: improvement of IT infrastructure; setting up automated and well-coordinated work of top management; attraction of external financial resources; compliance with legal requirements; cost reduction; improvement of the system for assessing the creditworthiness of counter-parties. An analysis of the main financial indicators of the company was carried out, on the basis of which a conclusion was made about the effectiveness of crisis management during the wartime. The probability of bankruptcy remains high, but there are opportunities to bypass it and bring the company out of the crisis. Prospects for further research in this direction are the need to apply preventive crisis management instruments and improve the mechanism of strategic crisis management.

191-196

Authors: Mangushev D. V., Babenko N. M.

The article is aimed at studying managerial consulting as a business and an effective method of sales and profitability of a firm, considering the importance of consulting in the passenger car market. The difference between the terms «managerial consulting» and «consulting» is considered. The characteristic features of managerial consulting for enterprises are identified. Consulting is considered on the example of passenger car sales and their growth rates during 2018–2022. The article describes what problems specialists and companies face in their work. It is found which brands of cars and in what quantity were sold during the specified years. It was further considered which car brands were sold the most, especially for such public structures as the National Police of Ukraine, the Security Service of Ukraine, the Ministry of Justice of Ukraine, the State Forest Resources Agency of Ukraine, the State Bureau of Investigation of Ukraine, and the Foreign Intelligence Service of Ukraine, also purchase of cars by the aforementioned agencies in the terms of quantity and amount. The article analyzes which car brands according to Prozorro are among the five most popular in sales among government bodies. The article allocates the factors (political, economic, social, technological, ecological, etc.) to influence the managerial consulting and what exactly can influence a decision to buy a passenger car. The article describes what functions a consultant should perform in his work, and what skills in psychology the consultant should have a good command of. The prospects of development of managerial consulting in the future are allocated, taking into account the current trends

202-209

Authors: Slobodianiuk N. O., Bidnova O. Y.

The article is aimed at substantiating the theoretical and methodological foundations of modeling the enterprise cost management system and determining the effect of its practical introduction. Based on the analysis of literary sources, semantic signs of costs have been allocated. It is determined that, in accordance with the system approach, costs are the object of management and a component of the general information and analytical system, further on, costs are subject to identification, analysis, evaluation, optimization in order to find reserves for the growth of profitability indicators of enterprise while observing the reduction in the level of cost of output, other things being equal. The article substantiates, examines and specifies the methodical bases of modeling the cost management system of the enterprise, consisting of the following mandatory elements: the subject and object of cost management of the enterprise; managerial-functional and economic-functional subsystem of enterprise cost management; organizational and economic mechanism; external and internal environment of the enterprise, and feedback information. The practical necessity of classification of costs in order to specify the object of management, according to organizational-managerial, financial-economic and accounting-analytical criteria respectively, is proved. Methods of enterprise cost management are systematized and their non-universality in practical application is noted. The management measures to reduce the costs of enterprise depending on the complexity of their implementation are presented. The article substantiates the effect of introduction of cost management system in enterprise activity as follows: improving the efficiency of cost management on the basis of timely assessment of changes in the cost of production; control of the level of costs in accordance with the norms of consumption by responsibility centers; obtaining reliable, relevant and economically feasible information on cost reduction reserves; correlation and assessment of the impact of costs on indicators of the financial condition of the enterprise and the profitability of its activities as a whole. The authors see further scientific research directions in substantiating the features of the practical application of the enterprise cost management system depending on the industry affiliation and the structure of production of the enterprise, taking into account the ISO 9001 standards.

215-221

Authors: Vishtak I. V.

The article is aimed at highlighting some basic concepts of technology transfer and indicators of its effectiveness in the paradigm of «observation – orientation – decision – action» in the process of functioning of industrial enterprises on the basis of a systematic approach to management. The scientific novelty of the research results is the consideration of technology transfer on the basis of process and system approaches in the context of management with outlining the theoretical aspects of the effectiveness of technology transfer as a process. It is determined that technology transfer is a process that involves not only the transfer of knowledge, but also the transformation of this knowledge into a certain innovative technology with the active participation of the «source» of this technology and the end user of the product manufactured using this technology. This process needs to be managed. It is noted that technology transfer management is a purposeful set of managerial actions for technology transfer in order to increase the level of technological development and competitiveness of enterprise. The use of process and system approaches allows considering the technology transfer as a complex of interrelated processes that interact with each other as elements of a whole (a certain system). It is determined that the use of process approach to management of technology transfer makes it possible to obtain a holistic view of this process and ensure its compliance with the general objectives of enterprise. It is noted that the system approach allows technology transfer to be considered as a complex of interrelated actions (processes) that are parts of the whole (certain system). It is emphasized that the process of technology transfer should be not only effective (characterize not only the qualitative side of the process), but also effective; the effectiveness of the process of technology transfer in the context of a systematic approach should be calculated on the basis of a system of indicators of the components of this effectiveness on the basis of modeling.