Business Inform

12-18

Authors: Shevchenko O. V.

The purpose of the article is to study global trends in climate change, which is one of the most pressing threats with a long-term negative impact on the population, environment and economy. The article analyzes the impact of global climate change on land resources, agriculture, forestry, water resources, emergencies, etc. It is defined that global climate change is one of the most acute problems of human development, ignoring which in the long run will lead to a leveling of economic growth. In addition, climate change can lead to various negative consequences, such as an increase in the frequency and intensity of natural disasters, worsening conditions for agricultural production, threatening changes in the regimes of water resources, high temperatures, air pollution, etc. The article examines the anthropogenic causes that have led to the global problem of climate change. The main causes and features of the global warming and climate change process are identified. The natural and anthropogenic factors that influence global warming and climate change are described. Examples of climate change in different regions of the world are given, and their consequences are characterized. The article presents a forecast of regional manifestations of global climate change, which is important for regional development and strategic planning. Forecasts help to develop adaptation strategies and measures to reduce the negative impacts and take advantage of opportunities that may arise as a result of changes. In addition, regional analysis makes it possible to determine the specifics of the impact of climate change on specific territories and take them into account in the development of strategies for balanced development, ensuring public safety and preserving natural resources. Approaches to determining the characteristics in the context of future climate change are proposed, as well as approaches to developing an adaptation policy in relation to possible consequences of climate change. The results of the study can be used by local government officials to assess the causes and consequences of global warming and extreme weather events, as well as to formulate adaptation policies.

26-31

Authors: Shchupakivskyi R. V.

The aim of the article is to generalize the global experience of setting up and developing a system of public administration of digitalization processes, focusing on the institutional basis and resource provision. Analyzing, systematizing and summarizing the scientific works of numerous scholars, also taking into account the dynamic trends of deepening globalization and neo-industrialization, conclusions are drawn about the constant development and active use of new mechanisms and means by highly developed countries in the implementation of digital transformation of the economy. As a result of the study, it was found that the system of public management of digitalization processes is built in accordance with the established institutional basis (existing regulatory framework; adopted strategies, target programs, conceptions, projects). On the example of numerous highly developed countries, the progressive spread of e-government in the system of public regulation of the digital transformation of the economy is underlined, which provides for the transfer of a number of administrative services to the information and communication format, the creation of a system of electronic interaction of public authorities, the formation of digital platforms for communication of the regular people, business, and the State institutions. It is emphasized that despite the absence of separate bodies in the system of the State power, some countries create non-government institutions to organize the digital transformation of the economy. It is proved that an important structural component of the national policy of digitalization is resource provision, and first of all, the accumulation of financial and investment resources through investment funds (agencies), banking structures, credit organizations, and other institutions. The priority object of the State policy for the development of the digital economy sector is considered to be institutional and infrastructural support. In this context, an important role of research structures in the development of digitalization of the economy is highlighted. Prospects for further research in this direction should be considered to determine, in accordance with the successful experience of highly developed countries, other priority areas of public regulation of the digital economy sector, taking into account organizational, economic, technological, and other features of digital development.

41-49

Authors: Varvashenko V. A., Matyushenko I. Y.

The article is aimed at assessing the current state of development of the green economy of China and providing recommendations for the development of the economy of such kind. As a result of the study, the definition of the «green economy» was analyzed, information was collected on the origins and development of the conception of the green economy, which covers economic, environmental, and social factors. The place of the People’s Republic of China among the selected countries (Canada, the USA, Germany, Japan, Turkmenistan, Ukraine) according to certain indicators of the green economy, in particular: CO2 emissions, the use of renewable energy sources, research and development costs, air pollution called PM2.5, total greenhouse gas emissions were substantiated. The article also compares the indicators of the green economy in the PRC with the average for all countries of the world. Recommendations for further development of the green economy in the PRC are provided, in particular, it concerns: increasing the volume of construction of environmental protection infrastructure and improving the environmental protection system; increasing investment in education and focusing on human capital; strengthening financial support for the green economy; improvement of the mechanism of patenting inventions and transformation of scientific and technological achievements; combination of the economic and the green development; deepening reforms and opening up to improve the quality of foreign investment. Prospects for further research in this direction are the assessment of the green economy of the PRC in the regional context on the basis of entropy along with systematization of existing indicators, as well as the construction of an own system of indices to assess the level of development of the green economy. Based on the calculated results of the assessment, it would be advisable to provide appropriate policy recommendations for each region of China in order to further develop the green economy.

56-63

Authors: Shot A. P.

Today, in the conditions of martial law in Ukraine and of the deficit of the State budget, the issue of ensuring the economic security of the State as a component of national security is the highest priority and of big importance. Ensuring the economic security of the country is the prerogative of the State, and it should be supported by the entire system of the State bodies, especially law enforcement ones, among which the Economic Security Bureau of Ukraine (ESBU) plays a key role. In order to identify risks that weaken the economic security of the State, the ESBU uses a risk-oriented approach in its work, which is an identifier of the risks of committing criminal offenses in the budgetary, tax, customs, monetary, and investment spheres of the economy. Also, based on the results of the risk assessment, the ESBU develops and implements measures aimed at minimizing or eliminating them. Therefore, taking into account the external and internal threats to the country’s economy, the issue of applying a risk-oriented approach to identify the risks of committing criminal offenses in the field of economics is relevant, needs to be researched and remains a priority for both business and the State as a whole. The objectives of the study are: analysis of the results of the ESBU’s activities; disclosure of the procedure for the introduction and use of a risk-oriented approach in the work of the ESBU units; determination of the feasibility and benefits of using this approach in order to identify the risk of committing criminal offenses in the field of economy and prevent threats that affect the economic security of the State. The place, role and main tasks of the ESBU are considered: identification of risk areas in the field of economy; protection of public finances of the State; assessment of risks and threats to the economic security of the State; development of ways to minimize and eliminate them. It is determined that the most effective in the work of the ESBU analytical units is a risk-oriented approach, which makes it possible to predict threats and promptly take measures to prevent and/or counteract them. An analysis of the risks identified by the ESBU in the field of economy is carried out. It is found that the tax and customs spheres are the most risky for the country’s economy, since they account for almost 2/3 of all identified risks (72%). The necessity and expediency of using a risk-oriented approach in the work of the ESBU is substantiated, taking into account the requirements of the time and international experience. A model for managing risks of economic security of the State using a risk-oriented approach has been proposed. It is proved that today, in the conditions of war, there is a threat to the economic security of the State, and the key role in the protection of the latter is assigned to the ESBU.

70-77

Authors: Paduraru T.

In the context of the growing global concern for sustainable economic growth, the importance of managing limited natural resources and minimizing the impact on the environment is becoming increasingly evident. In this direction, joint efforts must focus on developing an economy that meets the needs of the present without jeopardizing the ability of future generations to meet their own needs. To achieve this goal, eco-innovation becomes essential, by promoting the development and implementation of innovative technologies aimed at supporting resource efficiency and reducing the negative impact on the environment. In this context, the paper aims to analyze the role of eco-innovation in resource efficiency, where the author presents and explains the interdependence between the 2 concepts in the context of sustainable economic growth. At the same time, the paper aims to analyze the activities undertaken by companies from the Republic of Moldova in terms of resource efficiency and the impact of climate change on strategies. The methodology is based on the survey method, methods of analysis and synthesis of data interpretation and relevant comparisons. The research results illustrate different ways in which companies are adapting to changes in their environment, including climate change, and various efforts to improve resource efficiency, which remain very modest. This underlines the importance of developing and implementing resource optimization strategies within companies, through eco-innovations, while monitoring the impact of these strategies, which is a way to respond to permanent challenges in the business environment and to contribute to strengthening a more sustainable economy.

85-91

Authors: Kovalchuk T. H., Zaharii V. K.

The aim of the article is to develop recommendations for the formation of an innovative strategy for the development of Ukraine in the context of technoglobalism. The necessity of innovative development of the economy of Ukraine is proved, which involves the production of new knowledge that can be embodied in real economic practice, based on intellectual capital and the production of innovations, which will ultimately ensure the improvement of the processes of production of the products both high-tech and competitive in foreign markets. The features of the scientific and innovative capacity of the Ukrainian economy in accordance with the indicators of the leading world rankings are highlighted. A general characterization of each of the main indices in recent years is provided and both the leaders and the place of Ukraine are determined. It is noted that Ukrainian results in terms of innovation indicators have deteriorated compared to the previous year, which is due to the full-scale war of the Russian Federation on the territory of Ukraine. It is determined that the war has caused a crisis in the development of scientific, technical and innovative activities in Ukraine, since the number of institutions and employees engaged in such activities has significantly decreased, and the amount of funding for such activities, despite their growth in value terms, remains extremely low for a country with such a large population, the number of scientific and educational institutions, as well as industrial enterprises. It is underlined that our best indicator has traditionally been the high quality of human capital, and the worst indicator is the state of institutions and infrastructure. A number of shortcomings that should be eliminated in order to effectively develop innovations in our country have been identified. The ways to improve the directions and methods of implementing the tasks set for the development of innovation activity in Ukraine, elaborated in the Strategy of the country until 2030, taking into account the difficult conditions of today, which will allow to solve these problems more effectively, are proposed. The use of the proposed measures will make it possible to create an effective mechanism for promoting innovative development to ensure the recovery of the domestic economy in the conditions of war and the post-war, and to deepen integration into the world community.

98-103

Authors: Аtamas O. Р., Klimova N. А.

The aim of the article is to study the current state of carrying out the investment and its impact on the formation of data on the investment activity of enterprise in the accounting system. In accordance with the set goal, the study solved the following tasks: systematize, closer define and supplement the theoretical foundations of investment policy at enterprises; identify current problems of investment policy at enterprises; propose scientific and practical ways to improve the accounting of investment activity of enterprise. During the analysis, systematization and generalization of scientific works of numerous scholars, the need for a comprehensive study of this issue was determined. As a result of the study, a scheme of dependence of the level of risk on the type of investment has been composed, the factors influencing the level of development of the investment policy of enterprise have been considered, the constituent elements of the accounting policy of investment activity of enterprise have been analyzed. Prospects for further research in this direction are to improve the accounting of investment activities of enterprises in any sector of the national economy, given that a new stage of Ukraine’s integration into the European and world communities has begun. Ensuring Ukraine’s integration into the modern global economic system as a technologically developed country with an appropriate level of development of investment policy in the industrial sector and an ensured accounting of investment activities should become a top national priority.

111-117

Authors: Dilenko V. О., Sokolov K. S.

The aim of the article is to determine the indicators of efficiency of functioning of the national economy by the methods based on the economic-mathematical model of «input – output», and to conduct their comparative analysis. The publication allocates two main approaches to assessing and analyzing the efficiency of functioning of economic systems that use the above mentioned model. According to the first of them, the Frobenius number of the technological matrix of V. Leontiev’s model is considered as an indicator of efficiency (productivity, cost). Another approach uses the relevant elements of the matrices of the coefficients of direct and total material costs to build performance indicators. By demonstrating numerical examples, it is shown that performance indicators using Frobenius numbers can give incorrect results for some changes in the values of the elements of the technological matrix. This circumstance casts doubt on the possibility of using such indicators in the economic and mathematical analysis of macrosystems of production and distribution of products under the description of their functioning by V. Leontiev’s models. The carried out analysis of the dynamics of efficiency indicators, which are based on the elements of the main matrices of the «input – output» model, and the GDP growth rate indicator, calculated for the national economy in 2012–2020, shows that the processes of change in the size of the Ukrainian economy in this period are not directly related to the efficiency of its functioning and are determined mainly by simple scaling. Further research can be developed in the direction of using the economic and mathematical apparatus of the «input – output» models to form recommendations for improving the efficiency of the functioning of the relevant economic systems, as well as a more detailed analysis of the features of the dynamics of the Ukrainian economy.

123-129

Authors: Chaika I. P., Khursa O. V.

The aim of the article is to update the current state of the national lifelong education system and to formulate proposals for its improvement through the wide involvement of higher education institutions (HEIs) in this process. On the basis of the analysis, systematization and generalization of official documents that in recent years regulate the sphere of lifelong education in Ukraine, also the plans on the part of the national state-based structures for the further development of the direction of «Adult Education», the main problem areas, the current state and vectors of development of this sphere are identified. As a result of the study, it is proposed to develop the system of adult education in Ukraine, including through the creation of creative hubs in higher education institutions, accessible to different categories of the adult population (by age, level of previous education, skills). University hubs as centers of creative entrepreneurship should be built on the interaction of human creativity, ideas, knowledge, technologies, protection of intellectual property; they should gradually alter the economic life and social climate of local communities for the better through joint intellectual, emotional, and material practices. At that, university creative hubs as centers of cooperation between institutions and individuals will contribute to the formation of practices of openness, trust, and the development of professional associations of local communities. The prospect for the development of creative hubs of HEIs is the impact on other spheres of public life, such as employment policy, social, humanitarian policy, Euro-Atlantic integration (through advanced training and retraining of the population, promoting its employment, better informing communities, opening new opportunities for representatives of business, public organizations, etc., international cooperation, and so on). Therefore, further research in this direction should be the development of practical recommendations for the formation of a platform for horizontal economic and social interactions of the university creative hub with the local community.

135-146

Authors: Shkurko Y. L.

The purpose of the article is to conduct research and analyze the issue of forming the social and psychological competence of future specialists in transportation technologies in the maritime and river transport industry. The overall goal of the study is to identify key aspects and factors that influence the process of applicants’ professional development and their readiness to perform professional duties in the modern conditions of transportation industry development. The article explores important aspects of training future specialists who will work in the field of transport technologies, in particular, in maritime and river transport. The author of the article analyzes the theoretical foundations of the formation of professionogenesis and socio-psychological competence of applicants aimed at creating a basis for the professional development of future specialists. In order to achieve this goal, the scholars have developed a methodology for organizing an experimental study that allowed to determine the level of readiness of applicants of higher and vocational education institutions to obtain technical education and form competencies for further professional growth in the transport industry. The study identified the key components that affect the readiness of applicants to work in the transport industry, in particular in the field of maritime and river transport. Practical recommendations for the implementation and improvement of the professional qualities of applicants in the field of preparation for professional activities in the transport industry, in particular in the water transport sector, are elaborated. The practical significance of the study lies in the fact that through this research, the scientific community has the opportunity to obtain new data regarding the formation of professionogenesis and professional growth of applicants specializing in transportation fields, particularly in maritime and river transport. The research findings can be used to improve educational programs and teaching methods aimed at providing more effective training for future professionals in the transportation industry. Overall, this article represents a significant contribution to the development of scientific thought in the field of professional preparation for future specialists in transportation technologies, and it also provides practical recommendations for their successful professional development in the transportation sector, fostering the further growth and enhancement of this industry.

152-161

Authors: Holovnia O. M.

The article is devoted to the problem of theoretical and practical foundations of research and substantiation of mechanisms for the formation and implementation of a strategy for the development of sustainable tourism based on sustainable development of society and harmonization of relationships in the triangle of «ecology – economy – society». The content of the concept of «responsible tourism» is defined, which is considered as tourism that respects the environment, community and culture of a tourist place, is aimed at eliminating the negative consequences caused by irresponsible mass tourism and is oriented toward creating the development of sustainable tourism that protects the interests of local communities and heritage sites in communities. The components of sustainable tourism (geotourism, cultural tourism, ecological tourism) are studied, in which all participants in the tourism process are obliged to protect the natural environment and resources in order to ensure healthy, progressive and sustainable economic growth. It is determined that in the context of the development of sustainable tourism, the role of environmental volunteering and volunteer tourism is growing; the main areas of environmental volunteering are considered as follows: water quality monitoring, wildlife monitoring, animal rehabilitation and rescue, cleaning of plastic garbage. Today, volunteer organizations exist in 80 countries around the world. About 110 million people annually participate in voluntary programs where they lend a helping hand in the fields of education, health, ecology, social protection and many others. The author considers the most famous volunteer tourism programs, including the UNWTO.Volunteers Program, which aims to train young professionals in the tourism industry. The program provides tools for poverty alleviation and development, allowing volunteers to carry out the practical transfer of applied practical know-how, which, in turn, will empower beneficiaries who wish to implement initiatives related to the development of sustainable tourism.

168-173

Authors: Kozlovskii A. V.

The aim of the article is to systematize and characterize the main scientific approaches to the management of working capital of enterprises. The article analyzes the provisions of scientific research related to the analysis of the indicated problematic area, on the basis of which the main approaches to the management of this category are formulated. The following approaches have been allocated and characterized: an approach to the management of working capital, associated with scaling up activities that ensure cost savings for enterprises – participants in logistics networks for the purchase of their individual components and ensuring the possibility of effective use of the latter (scaling approach); resource approach, based on aspects of resource theory, which provides for the possibility of forming a unique package of working capital, which affects the improved and competitive productivity of enterprises and their efficiency; an approach related to determining the features of management of working capital of enterprises within the framework of the benchmark for the cyclical circulation of its components (cyclic approach); an approach to the management of working capital of enterprises based on risk orientation (risk-oriented approach). It is proved that the orientation to the provisions of the considered scientific approaches is due to the characteristics of the organizational, financial and economic status, the attribute of the sector of activity, the period of functioning, and the size of the property of enterprises. It is determined that the achievement of optimal results of working capital management requires a constant assessment of the compliance of the selected approaches with the actual conditions of development of enterprises in the relevant sectors of the economy. It is determined that the choice of some of the analyzed approaches is associated with the assessment of additional factors of an external nature, in particular, it concerns the orientation toward the risk-oriented approach, or the scaling approach, etc.

186-191

Authors: Vasilieva L. M., Buhai T. О.

The article emphasizes that the activity of each enterprise presupposes the availability of means of production and appropriate material conditions, which are one of the most important elements of productive forces, as well as the main element of the material and technical base. It is noted that the key elements of management of fixed assets are organization, timely receipt and analysis of accounting and analytical information. The carried out analysis of scientific literature, normative legal acts along with generalization of scientific approaches to the essence of the concept of «fixed assets» made it possible to allocate the main features of fixed assets, namely: fixed assets are tangible (physical) assets that the enterprise uses to carry out its main activities and achieve its goals, they can be of different types; all sources indicate that fixed assets must be used for a long time (namely, more than one year or one operating cycle). In accounting, fixed assets are accounted for as assets and depreciate over their useful lives. It is found that the criteria for determining fixed assets exist in order to determine which assets can be included in this category in the accounting of an enterprise. The criteria for determining fixed assets are provided, namely: materiality – the asset must have a physical form and exist in the real world; means of labor – a fixed asset is an object that is used in the production process or for the provision of services; long-term use is expected – the fixed asset is planned to be used for more than one year. It is emphasized that such an approach to the criteria for determining fixed assets allows for correct accounting, evaluation of fixed assets of enterprise and reflection in the financial statements in accordance with the relevant accounting standards and norms.

196-205

Authors: Fedorenko O. P.

The development of network retail creates new business opportunities through the introduction of modern information systems, digitalization of production processes and business, the creation of e-shops and interactive showcases. The aim of the article is to substantiate the priority areas of analysis and audit of the network retailer’s activities, to develop proposals for a balanced system of indicators of analysis of the network retailer’s activities. The information basis of the present study is the normative legal acts of Ukraine on the implementation of economic activities of enterprises, scientific publications of leading scholars. The study uses general scientific and special research methods: induction, deduction, analysis, synthesis, dialectical method – when identifying the essence of the category of «retail»; horizontal analysis, comparison – when assessing the market of network retailer in Ukraine; abstraction, generalization, systemic, functional – in the development of a balanced scorecard for analyzing the activities of network retail. According to the results of the study, the views of scientists on the concept of «network retail» are considered; the features and differences of interpretations of the categories of «retail» and «retail trade» are indicated; the main indicators of diagnostics of the network retailer’s activities have been determined, and a balanced system of indicators for analyzing the activities of the network retail has been proposed. The activities of the network retail require some quality and comprehensive analysis and audit in order to strengthen its position in the market, its stable situation in a dynamic and powerful competitive environment. Therefore, business owners, executives, senior managers, potential investors and business partners should pay considerable attention to this in order to manage business and finance and further increase profitability.

213-221

Authors: Shushkova Y. V., Parfenyuk Y. I., Turba R. B.

The article emphasizes the urgency of forming and implementing a public policy for the development of bank lending, as well as improving the financial support of domestic business in wartime conditions. The purpose of the study is to conduct an analysis of the state of bank lending and determine the directions and means of stabilizing the financial support of business in Ukraine in wartime conditions. It is shown that the full-scale war caused significant negative consequences for Ukrainian business, destabilizing both the production and consumption of goods and services, exposing the resource needs of business, significantly worsening the financial and economic condition of business entities; in more than 80% of them the volume of activity decreased in 2022; a third of business representatives saw their business reduced to 20%; in more than half – by 21% or more. The article analyzes the data of the National Bank of Ukraine (for 2019–2023) on the volume and structure of bank lending in Ukraine, the structural ratios of the volume of bank lending to legal entities and individuals in Ukraine, indicators of bank lending to the national economy of Ukraine, levels of securing bank loans with reserves in Ukraine, indicators of corporate loan portfolio in Ukraine by types of economic activity in 2023. It was concluded that the implementation of the financial policy of domestic enterprises in wartime conditions, aimed at their stable and balanced development, involves the connection of such basic aspects as sources of funds formation, vision of prospects for further progress, as well as directions for realization of financial potential. For this, enterprises should form complex subsystems for the formation of financial resources of the enterprise, consisting of attracting funds from own (own capital and investments in the business, financial result from increasing the efficiency of management) and involved sources, as well as applying for the financial capabilities of the institutional and project integration of the enterprise.

227-233

Authors: Stetsenko T. V.

The aim of the study is to substantiate the relationship between the level of tax evasion and tax morality in Ukraine. An assessment of tax morality in the countries of the world is made and the interdependence between the level of tax morality and the scale of the shadow economy both in Ukraine and the world is proved. To achieve the set aim, the following scientific methods were used: the method of analysis and synthesis, methods of comparison, generalization, methods of statistical research (method of groupings, averages). The information base of the study was the results of the repeated sociological study World Values Survey. It is determined that the optimal level of tax burden, the excess of which can lead to the formation/growth of the shadow sector of the economy, also depends on the existing level of tax culture and tax morality in society. Based on the statistical analysis of the results of the World Values Survey, an increase in the level of tax morality over the world has been proven in dynamics. On average, more than 50% of respondents in each wave of the survey consider tax evasion to be a completely unacceptable and unjustified action (answer «1»). The phenomenon of «tax evasion» in most countries participating in the World Values Survey is permanently perceived by respondents as immoral, wrong, threatening the society, which proves the gravitation of the share of respondents with answers from «1» to «5» in all the studied waves up to 90%. It is proved that the volume of the shadow sector of the economy is inversely dependent on the level of tax morality in the country, so measures to form the necessary tax culture and increase the level of tax morality should be included in a comprehensive program for combating tax evasion. In particular, in Ukraine, the correlation coefficient between the share of respondents who condemn and do not justify any tax evasion (answers from «1» to «5» on a scale from «1» to «10») and the size of the shadow sector as a percentage of GDP in Ukraine amounted to –0.93. Prospects for further research elaborations in this direction are related to the application of the methodology of fiscal sociology to provide a more detailed assessment of the level of tax morality and the characterization of the tax culture that has formed in Ukraine.

241-248

Authors: Рopelo O. V., Dubyna M. V., Tarasenko A. V.

The development of innovative information technologies in the modern world has become a necessity for improving the efficiency of activities of financial institutions and improving the quality of financial services provided to economic agents. The State plays an important role in creating a favorable environment for the implementation of such technologies. However, the introduction of innovative technologies by financial institutions is associated with risks that require the State-based regulation to ensure the stability and reliability of functioning of a financial system. The article discusses the issues of improving the State-based regulation of the processes of development and introduction of information and innovative technologies by financial institutions in Ukraine. Particular attention is paid to the substantiation of the need for such regulation. It is determined that the construction of a model of such regulation should be based on the balance of interests of financial institutions, their desire to implement digital technologies for their own development, on the one hand and, on the other hand, their clients, who want to be sure that their personalized information will not be made public to third parties thus leading to a loss of financial resources. The article fragmentarily analyzes the current trends in the development of banking and non-bank financial institutions, describes the transformation processes that have taken place in the model of the State-based regulation of financial institutions in Ukraine. As a result, taking into account the current objective processes of digitalization of both the activities of financial institutions and public authorities that regulate them, measures for the formation and ensuring the effectiveness of the State-based regulation on the introduction of information and communication technologies by financial institutions are proposed, namely: creation of a transparent and open regulatory environment; ensuring a high level of cybersecurity and protection of the customers’ personal data; promoting active cooperation between the State-based regulators, financial institutions, and public organizations for the development and implementation of innovative solutions in the field of balanced use of such technologies.

255-262

Authors: Hubarieva I. O., Marushchenko O. O., Koss A. V.

The aim of the article is to determine the contextual and temporal regularities of the development of the presentation in the scientific literature of research in the field of project risk management using bibliometric analysis. To achieve this aim, this study analyzed the following: the trend and structural patterns of publication activity of scholars around the world; the geographical structure of affiliation of scientists; the topics of the most cited articles on project risk management, also a bibliometric analysis using the instrumentarium of VOSviewer v. 1.6.10 as the research tools for analyzing relevant literature from the Scopus database on project risk management. A bibliometric analysis with the central category of «project risk» made it possible to identify eight clusters of scientific research on project risk management: the first cluster is focused on risk management methodology, investment and innovation risk, development and implementation of an innovative product, startup; the second – on project risk management in the field of information technology, information systems, software, identification of risk factors and evaluation of project efficiency; the third – on the optimization of risk management, modeling, the use of methods and instruments in the risk management system (hierarchy analysis method, fuzzy logic method); the fourth – on the assessment of risk probability, cost and complexity of the project; the fifth – on the assessment of the quality of the project, substantiation of the management strategy; the sixth – on the peculiarities of the product life cycle, project infrastructure, management of specific project risks (stakeholders, political situation, technology development); the seventh – on the practical application of standards, algorithms, and models of project risk management; the eighth cluster is based on substantiating the choice of the project, setting risk limits, developing algorithms, and using artificial intelligence. A promising area of management is risk management in the field of information technology, namely: risk management of IT projects and software; development and implementation of startups and innovative products; the use of machine learning and artificial intelligence.

269-275

Authors: Husakovska T. O., Sviatnyi L. O., Sereda O. O.

The aim of the article is to analyze the existing approaches to determining the essence of the intellectual capital of an organization and its structure. According to the results of the carried out analysis of interpretations of the category of «capital of enterprise», it is determined that such a capital is considered as resources (financial, material, intangible) that, in turn, form the enterprise’s assets; the accumulated values in the form of fixed assets, intangible assets, marketable securities, inventory assets; the accumulated values both in the form of money and the tangible, intangible and financial components. The results of the further study of the interpretation of the category of «intellectual capital» by domestic and foreign researchers showed the existence of the following basic approaches to the consideration of intellectual capital: as the sum of knowledge of employees that can be assessed and can bring additional profit to the enterprise; as a result of employees’ intellectual work – intellectual products together with resources of the enterprise; as intangible assets of the enterprise; as economic relations that arise in the process of both formation and use of the intellectual resources of the enterprise. The authors draw the conclusion that the category of «intellectual capital» acquires a fairly broad meaning. It includes the human capital of the organization, which is its most dynamic and complex component and provides the basis for the formation of structural capital. In other words, intellectual capital means all the intellectual resources and capabilities of the enterprise, which constitute the source of the future income and represent a factor in terms of the growth of market value. Prospects for further research in this direction are consideration of intellectual capital in the context of its impact on the formation of enterprise potential.

282-289

Authors: Yavorskyi R. T., Shyshkovskyi S. V., Tymoshchuk M. R.

In the context of permanent changes caused by instability due to the ongoing war and an increased uncertainty in the business environment, the conditions for the development of enterprises are changing dramatically. The article elaborates an interpretation of enterprise development as a process of quantitative, qualitative, and structural changes in its status (potential) and functional activity to achieve the established vision and goal (effectiveness), which are caused by an immanent tendency to improvement. The concept of development of a socioeconomic system is considered. The interaction of the main elements of the development of the socioeconomic system is analyzed. Both the conceptual and the basic models of enterprise development management have been elaborated. Studies have shown that in the current economic conditions, business activity is a decisive factor in the economic performance of an enterprise. At the same time, business activity is a defining characteristic of the company’s position in the market. Thus, the growth of business activity of an economic entity in the capital, goods, and labor markets, aimed at improving the effectiveness of its activities, becomes the primary task of the economic development of the enterprise. It is determined that the results of activity characterize the degree of achievement of the goal of development of enterprise, which is described by an aggregate of indicators. Changes that may occur during the implementation of a certain conception of development primarily affect such functional characteristics as capital, sufficient costs of production, output. Estimates of such changes can be obtained based on the results of experimentation with the corresponding searching (working) models. On the basis of the above and taking into account the best practices of project management, strategies and models of enterprise development are considered, including strategies for growth, activation, transformation and creation. These strategies provide elemental, mixed, and system types of development.

295-301

Authors: Panchenko O. P.

The article emphasizes the relevance of new research in the field of personnel management, namely the expediency of improving methodical approaches to planning the company's workforce. Accordingly, the purpose of the study is to improve the theoretical and methodological principles of staff planning in the system of rationalization of the company's personnel management policy. The existing and the differentiated approaches to planning the number of different categories of personnel of the enterprise are proposed. It is shown that when forming the staff of the enterprise, this task is solved according to the criterion of the minimum time required for the execution of the production program. The linear model determines the optimal number of employees of each specialty, taking into account certain restrictions. The main tasks of enterprise staff planning are defined as follows: increasing the efficiency of the production process and labor, increasing the competitiveness of the enterprise in market conditions, in particular, achieving maximum profit; ensuring high social efficiency of team functioning. It is proved that the work on planning the number and structure of the company's staff should be built based on the interpretation of the content of this process and should include a number of additional components. It is determined that the organizational structure of the personnel planning system is a set of interdependent divisions of the personnel management system together with officials. At this, divisions perform the role of personnel management functions bearers, they can be considered, in a broad sense, as a personnel management service. It is established that the specific place and role of the specified service in the general system of management of the enterprise's activities should be determined by the place and role of each specialized personnel management division and also by the organizational status of its direct manager. It is concluded that such an organizational status should be a confirmed set of powers and responsibilities.

311-318

Authors: Sviderska S. Y., Kukhta P. V.

The article aims at disclosing and summarizing the current trends in the development of cosmetics products markets, determining their volumes, dynamics and potential; analyzing the impact of global market conditions on the reactions of domestic players to crisis conditions. The research is relevant due to the peculiarities of the current conditions of development of the Ukrainian cosmetics products market. It is currently undergoing transformation due to government regulation affecting one of the largest market players. This opens up opportunities for small businesses, local and international investors to further develop, strengthen their market presence and attract additional investment. The methodological basis of this study is formed by general scientific methods, the complex combination and use of which made it possible to obtain important practical results. The cosmetics products markets, analyzed in the article, are defined as sustainable, stable-growing, and adaptive toward crisis occurrences. Overall, the industry that has undergone a transformation towards self-care, health and naturalness under the influence of the COVID-19 pandemic, accelerating the development of omnichannelness and innovations. Technological advances are crucial, influencing product development, customer interaction, marketing, etc. In particular, the development of e-commerce in the cosmetics products market is changing the way consumers think about the way they shop, facilitating the prior experience of finding the right product and providing the basis for more informed, yet faster, purchasing decisions. These facts are underlined by numerous statistical studies that support forecasts of the sustainability of development of e-commerce in this market in the future. In such circumstances, analyzing global trends in the cosmetics products industry helps to understand the dynamics of the local market and the behavior of players during crises. It is vital for local market players to adapt to global market rules and formulate effective strategies. It is summarized that, in addition to the generally recognized shifts in the cosmetics products market, such as the post-pandemic and the growth of e-commerce, it is important to consider trends that influence consumer choice and purchases, such as the need to personalize the consumer experience, the growth of the face and body care segment, the propensity to consume organic products, and the requirements for sustainable business development.

325-330

Authors: Prokhorova V. V., Chobitok V. I.

The aim of the article is a theoretical and methodological substantiation of the scientific and practical process of the strategic development of startups in the innovative environment in the current conditions of economic management. According to the results of the carried out study, it is found that the successful development of the economy of any contemporary country is directly related to the level of innovative development and access to the markets of advanced technologies. The process of generation and implementation of innovations is the basis for successful transformation into a modern knowledge-intensive and dynamically developing market economy. One of the key factors ensuring the effectiveness of this process is the creation of an innovation infrastructure, an important element of which is startups as the most operational and flexible market of participants. It is generally accepted that the evaluation of a startup is a sign of success. This indicates progressive development and attractiveness for involving financial sources. However, unlike the valuation of the State-owned companies, the process for private companies is opaque and often based on assumptions made after the announcement of late investment rounds. This approach does not allow for an objective evaluation of a startup. The shares issued at later stages are more expensive – not only because of the objective success of the company, but also because of specific preferences. The article discusses the advantages of creating startups, identifies trends in increasing innovative development and proposes long-term development of a startup at all life cycles. It is determined that the reorganization of the innovation infrastructure for supporting startups includes solving the current and strategic tasks related, first of all, to investment support for the generation of innovation. Taking into account the complexity of the structural composition of the elements involved in the processes of creation and development of innovative infrastructure to support startups, and the strategic orientedness of the tasks they solve, the development of the organizational structure and economic mechanism of interaction between startups is the basis for the development of innovation infrastructure, contributing to the effective organization of information exchange between the elements of the innovation infrastructure.