The Problems of Economy

14-19

Authors: Peshko M. I., Melnyk O. G.

The article is devoted to the problems and prospects of adapting project management to the IT crisis of 2022–2023, which was provoked by both global economic problems and the war in Ukraine. The current situation and the trend of adaptation of project management to the IT crisis of 2022–2023 both in Ukraine and in the world in general are analyzed. The problems faced by project management during the global IT crisis are listed. Furthermore, the article lists problems that the IT business will face and what impact it will have on project management in companies. The prospects for development and further measures for successful adaptation to the crisis conditions in the world economy during 2022–2023 are determined. In today’s dynamic and interconnected business environment, project managers face the critical challenge of ensuring successful project management during times of crisis. Strategies and ideas that project managers can apply to successfully overcome crises and strengthen the position of projects are considered. It has been determined that the key to successful IT project management depends on aspects such as agile methodology, risk management, maintaining effective communication, boosting team spirit, etc. By applying agile methodologies, using priority risk management, maintaining clear communication within the company, maintaining team spirit, adapting project plans, and leveraging modern technology, project managers can successfully overcome uncertainty and lead their teams to success. By taking these challenges, learning from them, and becoming stronger on the one hand, project managers can establish themselves as effective crisis leaders in their organizations, and on the other hand, successfully support projects in the company, which will help it survive during the crisis period.

28-37

Authors: Bogdan N. M., Osovets O. Е., Segeda I. V., Sоkоlеnkо А. S.

The aim of the article is to analyze the current state of the domestic tourism industry in the context of the russian invasion of Ukraine, as well as to develop potential directions for eliminating the negative consequences for the tourism industry, speaking of its further recovery. The article examines the state of the tourism industry during the wartime, considers aspects of its adaptation to the conditions of martial law, and develops proposals for the post-war recovery. Since the onset of the large-scale military aggression, the tourism industry of Ukraine has undergone significant transformations, which have led to the practical halt of all types of tourism, especially at the initial stages of hostilities. However, a full assessment of the impact of military events on Ukrainian tourism becomes very difficult in view of the continuation of large-scale hostilities and the lack of accurate data. The study analyzes the amount of tourist tax and the structure of taxes to the State budget of Ukraine from the activities of tourism industry enterprises, the results of the analysis showed a significant drop in all indicators. An assessment of the impact of tourism development on the gross regional product (GRP) is carried out using correlation and regression analysis. Based on the results of modeling, a regression model of the dependence of GRP on tourist tax has been built, which confirms that the development of tourism in the region contributes to an increase in the gross regional product and has a significant multiplier effect. The features of recreation and work of tourist facilities in different regions of Ukraine are generalized and structured, and it is found that even with the existing restrictions, citizens continue to discover new places worth visiting in Ukraine. This can be attributed to the consideration that constant stress tires the body, and people need rest and recovery. A substantive characterization of the wartime factors of influence on the development of the tourism industry has been determined. It is determined that the recovery of the tourism industry will depend on the pace of restoration of the general and tourist infrastructure and the overall standard of living in the country, which will contribute to the rise of both inbound and outbound tourism. One of the main factors influencing the creation of a safe image of a tourist destination is the level of terrorist threat, in connection with which a set of measures to prevent terrorist threats has been formulated. The main program model for the development of tourism in post-war Ukraine is the public-private partnership (PPP), from the implementation of which the greatest return for the development of the tourism business is expected. In view of the above, the subject of prospective research should be the development of organizational and resource support for the PPP mechanism for the recovery of the tourism industry of Ukraine.

44-51

Authors: Dunska A. R., Zhaldak H. P., Marynchenko O. V.

The aim of the article is to study the features of consumer behavior in conditions of crisis and uncertainty. The article analyzes the research on the rationality of consumer choice. The main approaches to assessing utility and consumer behavior have been allocated. Currently, half of ordinary citizens prioritize buying foods; the next category in terms of specific gravity is medicines; in third place – clothes and shoes; fourth place – hygiene and personal care products. It is found that the last positions are occupied by purchases related to things for the home, furniture and household appliances, because they are designed to satisfy secondary needs, therefore the demand for them at this time is very low. Particular attention is paid to the issue of consumer income and consumer choice in conditions of limited income. According to the results, the following trend can be observed: 40% of respondents are loyal to those labels and brands, same as the general set of products they would buy, and the reduction in income led to a reduction in quantitative indicators; in second place in terms of the number of responses is the category of people who switched to cheaper goods or substitute goods; only 7% said they did not change the level of their spending in any way (although in 2021 this figure was twice as much). Taking into account the microeconomic approach, the main factors of consumer choice have been identified. Among the most important factors, special attention is paid to: support for the Armed Forces of Ukraine; the brand’s activities and interaction with russia; volunteering; clear political position and brand language. If we study the results of the survey on the factors of brand choice by age categories, there is a clear tendency that the youngest group of respondents, namely people aged 18-24, are the most sensitive to the above factors. It is determined that young people are the most meticulous about brand policy and methods of conducting their activities, and it is especially important for them that the values of the brand and their behavior correspond to the current situation in which all Ukrainian citizens find themselves. A scheme of behavior of end users is presented. The influence of military aggression on the rational behavior of consumers is substantiated.

58-63

Authors: Zaitseva A. S.

It is determined that the implementation of a qualitative analysis of the formation of strategic guidelines for the convergence of investment processes makes it possible to ensure the appropriate strategically relevant level of financial and economic sustainability of industrial enterprises and investment and innovation development; target strategic level of profitability; creation of an information-adaptive platform for the flexibility of the system for management of the investment processes. The dominant strategic directions for achieving the conditions for convergence of investment processes of industrial enterprises are the timely identification of synergy of managerial effects of development transparency on the basis of testing the presence of ? convergence. At this, a strategically important factor of synergistic influence is both external one, which is aimed at checking the compliance of transparent economic results of enterprises and a certain ? level of convergence of investment processes with the current adaptive-established norms, and the internal factor, the purpose of which is to ensure the implementation of transparent decisions, as well as to prevent undesirable consequences when changing the strategic and economic norms of the level of transparency of development. It is concluded that the economic identification of structuring the synergetic relationship of managerial effects and ? convergence covers their strategic dominants, which form the integrity of the transparency of development, their relations with other dominants of convergent influences and the external environment. Synergy of managerial effects and testing of ? convergence are taken into account as factors that can increase the level of competitiveness, the level of price/quality ratio and the level of cost/quality (the former is determined by consumers, we are talking about the price they are willing to pay and the quality they trust, the latter is production), and the level of efficiency of the process organization, which defines them as the highest priority criteria for transparency in the development of enterprises in terms of vector and rank orientation. Thus, in order to increase the level of variability of the impact of the synergy of managerial effects of transparency in the development of industrial enterprises on the level of ? convergence, it is necessary to take into account the specifics of the industry and the real conditions of industrial enterprises, to develop and implement a strategically relevant set of measures, among which the strategically dominant directions are, as a matter of course, increasing the level of profitability in the context of convergence of investment processes.

70-76

Authors: Matvieieva N. M., Malovanyi H. O.

The article diagnoses the prospects for the development of enterprises for the processing of solid household waste (SHW). It is specified that improving the quality of services provided by enterprises and the transition to European standards in the field of removal, utilization and processing of solid waste is a top priority, as Ukraine seeks to become a member of the EU in the future. It is noted that recycling is an important component of sustainable development and contributes to the creation of a more efficient and environmentally conscious economy for enterprises and the country. The most common types of solid waste recycling are presented, each of which is aimed at transforming a specific type of waste. The paper analyzes successful business cases that have already been implemented as a result of recycled solid waste and introduced into practice in other countries of the world. It is noted that some Ukrainian enterprises in collaboration with foreign partners have actively begun to implement similar cases. It is noted that a promising direction is the energy sector, which is currently also related to the processing of solid waste. It is noted that, even taking into account the active hostilities taking place on the territory of Ukraine, there are enterprises, organizations and institutions that are already actively working or just starting their business activities in the field of SHW processing. It is concluded that it is an important aspect, in particular, firstly, how the growing awareness of society about the problems of environmental pollution and the need to protect it creates a demand for environmentally friendly technologies and services, including waste recycling. Secondly, legislative and regulatory initiatives aimed at reducing waste and improving waste management create a favorable framework for the development of this sector. Thirdly, technological progress in the field of recycling makes it possible to create new products from waste and reduce the negative impact on the environment. Also, the development of this sector can stimulate investment and contribute to the creation of new jobs in the field of ecological economy. All this testifies to the potentially high investment attractiveness and prospects for the development of solid waste processing enterprises.

84-89

Authors: Rozhko V. I., Aloshyn D. D.

In the scientific literature, there is a variety of approaches to determining the essence of competitive advantages. It is well-known to define competitive advantages as characteristics, consumer properties of a product or brand that give an enterprise an advantage over its competitors. This advantage can be achieved by providing consumers with greater benefits, whether through the sale of more affordable products or the offer of high-quality goods with additional services, at comparatively higher prices. Ensuring competitive advantages is an important aspect of strategic enterprise management in a competitive environment. The variety of approaches to defining the essence of this category testifies to its multifaceted nature. The formation of competitive advantages at the enterprise can be achieved by rationalizing the cost of production, a high level of product differentiation, reasonable market segmentation, the introduction of innovations and a rapid response to market needs. Significant factors for ensuring competitive advantages at the enterprise are also an increased level of labor productivity and personnel qualifications, quality and technical level of manufactured products, managerial expertise and strategic thinking at all levels of management. Important factors influencing competitiveness are also warranty and post-warranty service, advertising, the manufacturer’s image and the market situation, including fluctuations in demand. The process of ensuring competitive advantage requires the enterprise to identify social interaction in the market environment, in particular, responding to criticism, the ability to learn, communicate and maintain connections with stakeholders. This creates the prerequisites for the effective development of the enterprise. In the process of ensuring competitive advantage, it is important to focus on innovations that allow you to gain a competitive advantage, such as new technologies, changes in customer demands, production costs and component availability.

96-101

Authors: Voznyak H. V., Shopska Y. K.

The article updates the issues of ensuring financial security and stability of the entities of the small business sector in Ukraine in the conditions of critically acute instability caused by the consequences of the ongoing full-scale war. The purpose of the study is to substantiate the priorities and tools for strengthening the financial security of the small business sector of Ukraine in conditions of instability. The goal of the State policy of strengthening the financial security of the small business sector of Ukraine in the conditions of wartime and instability should be the systematic improvement of the business environment of entrepreneurial activity in the context of minimizing financial challenges and threats, improving the financial and resource provision and the financial and economic condition of small business entities, ensuring the development and capitalization of this sector of the economy. New challenges and threats to the financial security of small business entities of Ukraine in the conditions of wartime have been identified, namely, a decrease in the solvent demand of the population, a narrowing of the capacity of domestic demand for consumer goods and services and a reduction in income, an increase in the cost of resources, an increase in the cost price and a decrease in the level of economic profitability, difficulties with logistics and transportation of goods, etc. It has been proven that the achievement of this goal will be facilitated by the implementation of a system of strategic priorities, namely: improving the financial and credit support of small businesses; formation of a system of investment support for development projects of small business entities; expansion of monetary and lending opportunities; de-shadowing of the capital of small business entities and restructuring of their debt obligations; small business effectivization through the growth of the sector of innovative and technologically active entrepreneurship; implementing the potential of the insurance sector in mitigating the financial risks of small business entities.

112-120

Authors: Zakhozhay K. V., Rudyk N. V., Syvulska N. M.

The purpose of the study is to theoretically substantiate customs regulation, identify shortcomings in its functioning in the prewar and wartime periods, develop appropriate practical recommendations, search for alternatives to meet the demand for imported goods and services, as well as restore the customs and financial security of the country with the condition of ensuring global partnership in terms of implementing the seventeenth Sustainable Development Goal «Partnership for Sustainable Development». It is determined that customs regulation is a subsystem of the State regulation of foreign economic activity, which defines and controls the process of movement of goods and services across the customs border. An analysis of current trends, dynamics of customs security and its components in the plane of effective customs regulation and ensuring the customs interests of the country is carried out. The key indicators that determine the level of customs burden on the country’s economy have been calculated and analyzed. There is a negative trend in such indicators as: provision of customs payments to the revenues of the State budget of the country, provision of customs payments of tax revenues, fulfillment of planned indicators for customs payments. The significance of customs payments in the revenues and tax revenues of the State budget is irrefutable. A comparative analysis of the both prewar and wartime structure of customs payments is carried out. The dynamics of the volume of taxed imports and the tax burden on them in Ukraine during 2018–2023 are studied. The key trends of the studied indicators are declining. The largest decline is observed during the pandemic in 2020 and at the beginning of the ongoing war in 2022. The partnership relations between the State and business entities in the context of the issue of customs regulation through the introduction of a system of preferential taxation of imports during the wartime period are studied. A systematization of normative legal acts of 2022, which fixed preferential conditions for business entities, is carried out. The problems of customs regulation of the prewar period, which significantly affected its efficiency and functional capacity in the wartime period, are identified. Measures for further leveling of these problems with the aim of European integration are proposed.

128-137

Authors: Soltysiak R. Y.

The purpose of this study is to determine the factors that explain the capital structure of Ukrainian non-financial corporations. The study was carried out on a sample of 8525 Ukrainian large and medium-sized enterprises on the time horizon of 2014-2019, covering one economic cycle. Banks and non-bank financial institutions are excluded from the sample of enterprises, since the structure of their assets differs from that of commercial companies. To determine the impact of fundamental factors, the capital structure of companies is represented separately by three indicators: i) the level of current debt, ii) the level of long-term debt, and iii) the level of debt in general in the structure of liabilities of enterprises. The list of indicators that explain the capital structure of Ukrainian companies includes fundamental indicators – profitability, company size, asset structure, current liquidity, growth; and macroeconomic variables: GDP growth and consumer price index. The results of the study confirm that the conception of sequential actions best explains the principle by which Ukrainian companies form the structure of liabilities. According to the results of the modeling, the company’s factors demonstrate statistical significance, but do not explain the variation in the level of debt in terms of types of economic activity. Only the factors of profitability, asset structure and type of economic activity are statistically significant for all types of models. The sign of the influence of factors that determine the capital structure of Ukrainian companies corresponds to the results of studies of both developed countries and transition economies. Also, the impact of factors on the level of indebtedness of enterprises differs significantly depending on the maturity of obligations. This study can be further developed by updating the calculations and data that include the period of recent crises. This will allow us to check whether companies have changed their approaches to choosing a capital structure during the wartime.

146-152

Authors: Chala T. G., Kornilich D. O.

The article focuses on the national market of lithium-ion batteries as an energy storage system. The impact of the consequences of the russian invasion of Ukraine on the dynamics of its development is determined. The introduction substantiates the relevance of the chosen topic. The global and national context of market development is outlined, the importance of lithium-ion batteries as the leading technology of secondary batteries is emphasized. In the course of the study, the theoretical and methodological foundations of studying the market of energy storage systems are considered and an analysis of global trends in the development of the world battery market is carried out. Market segmentation is defined. The factors influencing the development of the world market, restraining or accelerating growth are analyzed. An analysis of the national market within the production chain has been carried out. The prospects for the extraction of raw materials, their primary processing, production of battery components (cathode, anode) are separated; the full cycle of production of batteries and final products is considered. The steps taken by Ukraine for the development of the market are considered. The strategic prospects for interaction with the European Battery Alliance (EBA) in order to create a closed ecosystem in the field of batteries within the European Union are highlighted. Data from UN Comtrade, a database of United Nations merchandise trade statistics, was used to statistically analyze imports of lithium-ion batteries into Ukraine. The value of the trend (as an additive component of the time series) of the national market has been allocated using local linear regression by the Friedman method. The practical implementation of this method was carried out using the R Studio software product. Absolute and relative parameters of market dynamics have been determined. The statistics for 2022 as the year of the beginning of the russian aggression against Ukraine are considered; the features and impact of the war on the dynamics of the development of the lithium-ion battery market are determined. It is determined that Ukraine demonstrated outstripping global market growth rates before the start of the war and abnormal consumption in 2022. The carried out research allowed to highlight the consumer nature of the national market, on the one hand, and the global prospects of Ukraine as a player in the production chain, on the other.

163-172

Authors: Serhiienko O. A., Mashchenko M. A., Kochorba V. Y., Diachek O. Y.

The restructuring of the national economy, the processes of transformation taking place in it, actualize the problems of controlled vector development of complex hierarchical systems in the economy. The purpose of this study is to analyze the theoretical and methodological aspects of the development of complex hierarchical systems (CIS) in the economy in the context of unpredictability and stochasticity of the external and internal environment, as well as the uneven development of socioeconomic processes that require controlled vector development. It is the controllability of the vector development of the CIS that makes it possible to ensure the security of the processes of non-linear development of the CIS. The object of the research is the processes of non-linear development of the CIS in the conditions of unpredictability, stochasticity of the external environment and uneven development of socioeconomic processes caused by globalization transformations of the world economy. The study used general and special methods to achieve the goal and solve the tasks. The general methods include the abstract and logical method, which was used to explain the theoretical foundations of the security of the development of complex hierarchical systems, and the methods of theoretical generalization, system and behavioral-economic analysis, which helped to formulate the qualitative goals and objectives of the CIS, identify the problems of managing controlled dynamic processes, conduct a critical analysis of development concepts and find out the genesis of approaches. Special research methods include system-structural analysis, which was used for the formation, selection and implementation of hypotheses, construction of forecasts, and the system approach and methods of analysis and synthesis, which helped to identify and aggregate the qualitative characteristics of the concept of management of secured development of CIS. As a result of the application of these methods, a synergistic approach to the management of CIS processes was achieved and the problems related to stochasticity and uncertainty of the external and internal environment, uneven development of socioeconomic processes and other factors affecting the security of the development of the intellectual economy are addressed. The influence of endogenous and exogenous factors on the development of CIS is substantiated. A methodology based on process-functional management has been proposed to analyze the level of development of the CIS, which can help to increase the efficiency of the use of production resources. The conception of modeling mechanisms for the development of information security systems (ISS) based on the transformation of management processes and investment processes has been developed.

14-21

Authors: Hubarieva I. O., Buka S. A., Bielikova N. V.

The aim of the article is to assess the level of digitalization of the economy of Ukraine and the EU countries using international indices and rankings. In international practice, various rankings and indices are increasingly used to assess the progress of countries around the world in the field of digitalization. The most common rankings that characterize the level of digitalization of the national economy include: the Digital Economy and Society Index (DESI); the ICT Development Index; the E-government development index; the Global Cybersecurity Index; the ranking of countries by the level of open data development (Open Data Maturity), etc. The presented international indices summarize the relevant indicators that characterize the effectiveness of digital technologies in the countries of the world; accessibility and quality of mobile communications, the Internet, and digital public services; protection from cyber threats; effectiveness of State policy in the field of open data. The features of formation and constituent components of international rankings and indices, used to assess the level of digitalization of the economy, are considered. The EU countries that are leaders in the digitalization of the economy include: Denmark, Estonia, Poland, Finland, France. The competitive disadvantages of Ukraine in comparison with the EU countries in terms of the components of international indices are determined. The vectors of digital development of Ukraine have been formed as follows: ensuring high-quality communication by expanding access to broadband Internet and its quality; improvement of telecommunications infrastructure; security against cyber threats; strengthening the effectiveness of the State digital policy. It is concluded that in Ukraine there is a potential for increasing the partial indicators that form integral indices, which are used in international practice to assess the level of digitalization of the economy.

32-40

Authors: Msosa Steven Kayambazinthu

Electric vehicles are becoming increasingly popular and mainstream in today's world. One reason for this is the demand for vehicles with zero carbon footprint. Fossil fuels are extremely harmful as they endanger the planet and produce much toxic pollution. Therefore, using the Technology Acceptance Model, this study analysed customers' perceptions of electric vehicle adoption in South Africa. The Technology Acceptance Model has evolved into a critical model for understanding predictors of human behaviour towards potential technology acceptance or rejection. The first determinant is perceived usefulness, followed by perceived ease of use, cost and user attitude toward electric vehicles. Because EVs are new in the South African market, this study adapted this model to understand the customers' attitudes, perceptions, and benefits that EVs bring. The findings of this study show that most prospective customers had significantly agreed that perceived ease of use, perceived usefulness, attitude, and cost influence their intention to buy electric vehicles. This study's findings could benefit automobile industries, fleet purchasers, and private owners considering transitioning to low-emission vehicles. Electric vehicles will play a significant role in the future, and their adoption can help reduce dependence on fossil fuels. By understanding South African customers' perceptions, attitudes, and the barriers they face in adopting electric vehicle technology, this study could provide valuable insights to stakeholders in the automotive industry by enabling them to make informed decisions and develop strategies for promoting electric vehicle adoption.

48-57

Authors: Rayevnyeva O. V., Su Rui

In the unstable conditions of development of the world economy, which occur under the influence of factors of political and economic instability, one of the most important problems of stable functioning and development of the country’s economy is to ensure the stable development of both the kinds of economic activities and enterprises. Since all kinds of economic activity react differently to the instability of the external environment, it is important to analyze the conditions of functioning and the results of the activities of enterprises by the kinds in order to form adequate and adaptive managerial reactions to the tactical and strategic behavior of the latter. The aim of the article is to study and determine the sensitivity of kinds of economic activities to changes in the external environment in order to form adaptive economic behavior of enterprises. In order to achieve this goal, in the course of the research the following scientific methods were used: comparative analysis, graphic analysis, structural-dynamic analysis, coefficient and cluster analysis. The article proposes an algorithmic model of formation of economic behavior of enterprise depending on the level of sensitivity of the certain kind of economic activity. Implementation of the proposed model will allow to form an effective system of managerial decisions on the future behavior of enterprises. The basis for the development of managerial decisions is the analysis of tendencies in the development of kinds of economic activity of the country by the indicator of gross value added, the allocation of cluster groups of kinds of economic activity by the level of their sensitivity. All this will allow to form an effective system of managerial decision-making, which is aimed at maintaining a sustainable attractor of economic development of the enterprise.

64-69

Authors: Kyzym M. O., Bielikova N. V., Poliakova O. Y.

The formation of directions for Ukraine’s exit from the «trap of backwardness» in the post-war period requires a logical and well-grounded conception built on the principles of modern science. In modern research, much attention is paid to the development of methodological support for the development of conceptions and conceptional provisions as a basis for the development of the country. However, there is currently no single scientifically grounded conception for Ukraine’s exit from the «trap of backwardness» after the war. The aim of the article is to substantiate the draft conception of Ukraine’s exit from the «trap of backwardness» in the post-war period. The main postulates of classical and neoclassical theories and conceptions that examine the problems of backwardness of countries by directions and dynamics of socioeconomic development, as well as individual authors’ models that describe various modifications of the «traps of backwardness» are generalized. The basic postulates of modern European research on the problems of recovery of the socioeconomic development after crises are defined. On this basis, a theoretical platform for the draft conception of Ukraine’s exit from the «trap of backwardness» is proposed. The effectiveness of the use of cognitive models to address the needs of the theory and practice of Ukraine’s post-war exit from the «trap of backwardness» is shown. The draft conception of Ukraine’s exit from the «trap of backwardness» in the post-war period is substantiated, containing a number of hypotheses and provisions, which together solve an important scientific and practical task of creating a mechanism and conditions for overcoming and destroying the trap of backwardness in Ukraine, as well as excluding the causes and possibilities of its reproduction in the post-war and long-term periods. Theoretical and practical problems that can be solved on the basis of the implementation of the draft conception of Ukraine’s exit from the «trap of backwardness» presented in the article are structured.

82-98

Authors: Khaustova V. Y., Kyzym M. O., Kostenko D. M., Shpilevskyi V. V.

The aim of the article is to analyze the oil and petroleum products markets in Ukraine and tendencies in meeting the country’s needs for motor fuel. To achieve this aim, an analysis of the state of the oil and gas condensate market in Ukraine was carried out; the dynamics of oil and gas condensate consumption in Ukraine is studied; the main consumers and producers of motor fuel in Ukraine are identified; the dynamics of oil and gas condensate refining volumes is analyzed. The article also examines the dynamics of exports and imports of oil and gas condensate in Ukraine. The demand for crude oil and gas condensate in Ukraine is analyzed and it is determined that the dependence of domestic producers of light oil products on imported oil supplies significantly affects the oil market of Ukraine. The tendencies of oil and gas condensate production in Ukraine have been studied and their steady decline in recent years has been noted. The results of the study of the current state and trends in the development of the oil products market in Ukraine are presented. The dynamics of consumption and production, as well as the features of demand for motor fuel both in general and for its types in particular – motor gasoline, diesel fuel and liquefied natural gas (LNG) – are analyzed. The geographical structure of motor fuel imports by its individual types is analyzed. Their main importers in the Ukraine have been identified. The balance of the market for the main types of motor fuel has been studied.

105-111

Authors: Dub A. R.

The development of the economy of territorial communities largely depends on the presence of business entities within their boundaries and the ability of local self-government bodies to create an environment conducive to the development and functioning of business in the community. The ongoing war has exacerbated the challenges associated with the functioning of business entities, and therefore the development of the economy of territorial communities. Local self-government bodies have a considerable set of tools for local economic development to respond to these challenges. However, the following questions remain open: how and what tools of local economic development do local governments use to stimulate the development of the local economy? The purpose of the study is to identify obstacles to the functioning of business after the onset of russia’s full-scale armed aggression against Ukraine and analyze local economic development tools which local self-government bodies can use in strategic planning of post-war recovery and development of the economy of territorial communities. In the course of the study it is revealed that in the first months of russia’s full-scale armed aggression against Ukraine, there was a drop in entrepreneurial activity. However, the relative stabilization of the front line, the victories of the Armed Forces of Ukraine, and tax regulation measures aimed at mitigating the tax pressure on business during the war ensured a gradual resumption of entrepreneurial activity. At the same time, there was a territorial redistribution of business entities in favor of safer western regions of the country. The challenges of development of the local economy in territorial communities, associated with the conduct of entrepreneurial activity by economic entities (lack of qualified labor potential, low entrepreneurial activity among local residents, loss of logistics chains, declarative nature of business support by local governments) are disclosed and characterized. A classification of local economic development tools that can be used by local self-government bodies to increase the competitiveness of the economy of territorial communities is provided. The tools of local economic development, the use of which is declared by local self-government bodies in strategic documents for the development of territorial communities, are analyzed and critically evaluated.

119-124

Authors: Zaitseva A. S.

It is determined that the instability of the economic and financial environment, fierce competition, increasing consumer requirements for the products (goods and services) of industrial enterprises, reduction of the life cycle of goods to a dominant degree burden the process of strategic management of transparency of enterprise development in the context of convergence of investment processes, and development prospects are becoming less and less predictable. Decision-making by industrial enterprises on the implementation of the strategy for managing the transparency of enterprise development in the context of convergence of investment processes is a complex problem faced by the main management system. This is due to the preservation of outdated principles and methods of strategic management in the modern business environment, the caution of management agencies and/or the inability to accept new forms of strategic management (the human factor), etc. Resolution of these and other contradictions is possible only under the condition of a properly formed effective strategy for managing the transparency of enterprise development in the context of convergence of investment processes. When building a management strategy, a system of fuzzy derivation is used, consisting of several stages, the implementation of which is carried out using its main provisions. The input data for the strategy of managing the transparency of enterprise development in the context of convergence of investment processes are the input variables, which are measured in a certain way. These variables correspond to the real variables of the strategic management process. The information generated at the output of the system corresponds to the initial coherence, which is the leading variable of the control process. Systems of covariance functions in the formation of a strategy for managing the transparency of enterprise development in the context of convergence of investment processes are designed to convert the values of the input variables of the control process into the output co-spectral variables using phase generation with the variant identification of the parameters of the digital technology of blitz-scaling in the construction of strategic architectonics to achieve transparency in the development of industrial enterprises.

136-142

Authors: Mazhnyk L. O., Lytovchenko I. V., Shevchenko S. О.

The aim of the article is to study the aspects of staff development of innovative enterprises in the context of digitalization. The analysis and generalization, together with the systematization of current trends and scientific works taking place in the digital economy, made it possible to consider the global features of digitalization of the economy and the specifics of domestic trends in the context of a hybrid war and to identify important components of the staff development system that can have a significant impact on the development of staff of innovative enterprises. As a result of the study, new directions of staff development of innovative enterprises have been allocated, which can be used in practice by a proactive worker of an innovative enterprise, as well as employees of the staff management system of enterprises, scientists and other interested persons. The vectors for the development of staff of innovative enterprises in the context of expanding the capabilities of artificial intelligence and the spread of technologies, as well as in accordance with the known conceptions of the world, are determined. It is substantiated that the development of staff of an innovative enterprise will allow more active dissemination of technologies, contribute to their improvement in the process of use, provide advantages to enterprises that will be the first to apply them in practice in a new competitive field of goods and services. Further improvement and deepening of knowledge on the development of staff of innovative enterprises can contribute to the formation and improvement of its competitive advantages, as well as lead to the creation of a new categorical norm for the characteristics of staff of enterprises and organizations in the digital economy. Directions for further research on this topic are quantitative analysis of components and indices of digital development by categories: knowledge, technology and readiness for the future, also allocation of significant factors influencing the qualitative indicators of the results of the staff of innovative enterprises of Ukraine on the basis of building a model of interconnection of the key components of the staff development system of an innovative enterprise and the results of its activities.

159-164

Authors: Rozhko V. I., Khlystun A. A.

In the face of fierce competition in almost all areas of business activity, the task of modeling the business processes in the modern business environment is extremely important. The article explores aspects of management and modeling of business processes. The authors analyze available methods and the modern modeling tools for improvement and automation of business processes. The necessity of using the modeling of business processes and its impact on the efficiency and competitiveness of enterprises is determined. Thus, the study determines the economic feasibility of using the modeling of business processes in the context of the modern competitive environment and its impact on improving the efficiency and competitiveness of companies. Using the practical experience of foreign companies, methodical recommendations on the introduction of the business process modeling in the company's management are proposed, due to the need for an integrated approach to organizational management. Particular attention is paid to a detailed study of the experience of applying the modeling of business processes at foreign enterprises, which are now the undisputed leaders in the market. Thanks to the experience of such companies, the study reveals the practical advantages and challenges of using the modeling to achieve optimal business efficiency and increase its competitiveness. The study results show that companies that successfully implement the modeling of business processes are able to effectively adapt to changes in the environment, and promptly implement improvements and innovations. This makes them not only more competitive but also resilient to market challenges. Thus, use of the modeling of business processes is becoming a strategic tool that helps to improve the operational efficiency of an enterprise and ensure its success in today's competitive environment.

175-181

Authors: Kopylyuk O. I., Muzychka O. М., Ivanochko S. S., Login V. B.

The aim of the article is to substantiate the mechanism for managing the financial security of an insurance company in the context of endogenous and exogenous risks, threats and hazards. It is proved that the economic essence of the concept of «financial security of the insurer» can be interpreted on the basis of system, system-activity, state, resource, criterion, indicator, risk- and strategically oriented approaches. It is proposed to consider the financial security of the insurer as a complex characteristic of its activities, which reflects the ability to manage finances, accumulate insurance premiums, fulfill obligations in the face of existing risks, threats and hazards of exogenous and endogenous nature. It is proved that ensuring the financial security of the insurer is based on an effective mechanism specific to each insurance company, depends on the purpose, financial and economic activities of the company, the level of its security and forms, methods and levers of its provision. The mechanism for managing the financial security of an insurance company has been improved, which is based on the definition of targets, forms, methods, levers, management tools, regulatory and information support. An approach to improving the mechanism for managing the insurer’s financial security has been developed, which is based on determining the targets of the insurer’s financial security, analyzing and evaluating the dynamics of the main indicators and activity coefficients, the existing methodological instrumentarium for assessing the level of the insurer’s security and substantiating the most acceptable methods, selecting financial security indicators, calculating the indicators of financial security, determining the level of the insurer’s financial security. Prospects for further research are the development of methodical tools and indicators for assessing the level of financial security of the insurer in the context of existential risks, threats and hazards.

191-197

Authors: Titarchuk M. I.

The aim of the article is to generalize and systematize the provisions on the formation of tax policy in the EU countries. The dynamics of the indicator of the ratio of tax revenues to GDP in 27 EU countries during the period 2013–2022 is studied. It is found that the average value of this indicator for the EU-27 is 37.0%. A rather significant differentiation of the tax burden in the context of European countries is recorded, the lowest value observed in Ireland – 24.0%, and the maximum – in France – 47.4%. In general, a moderate level of tax burden is observed in the sample of Central European and Baltic countries. Using the method of correlation and regression analysis, it is found that for the EU countries in 2013–2022, with an increase in the tax burden by 1 percentage point, the real growth rate of the economy slows down by 0.215 percentage points, and the stochastic dependence is significant, but not too strong. In further research, it is important to pay attention to other factors influencing the growth rate of the real economy. Tax service is a key institution in the field of public revenue mobilization, in the EU-27 countries 62% of the total State revenues are collected by the tax authorities. The article pays attention to the study of the compositional tax structure both in the context of taxation of factors of production and individual taxes. Labor taxes account for the highest share in the tax structure in the EU Member States, followed by consumption taxes, and capital taxes are the least fiscally important. The determinant of the formation of the tax policy of European countries is competition in the international market to attract the main factors of production – labor and capital, which necessitates the creation of favorable conditions for their taxation. In the EU countries, there are unified taxation rules that apply to both minimum tax rates (VAT, excise duty) and control procedures, the principles of production and circulation of excisable goods, etc. In the EU member states, a standard and reduced VAT rate is used, the latter is a fiscal tool for maintaining social stability in society. The priorities of the tax authorities in the EU countries are the improvement of administration procedures, the expansion and modification of digital taxpayer services, the implementation of the institutional model of the State tax risk management and scenario modeling.

207-216

Authors: Yildirim O., Khaustova V. Y., Ilyash O. I.

Healthcare organisations take many precautions to ensure the safety of patients, the workplace and hospital staff, both because of health and safety legislation and to provide a quality service. Therefore, hospital safety climate scales are used to obtain important information. Aim: The aim of this study is based on Gershon, Karkashian, Grosch et al. (2000), and Smith, Zhao, Wang, Ho (2013) to adapt the reliability and validity of the 20-statement hospital safety climate scale. Method: The survey method was used in the research, and 401 students studying in health departments of 3 different foundation universities in Istanbul-Turkey were reached. SPSS for Windows 22.00 and AMOS 22.0 programs were used to analyse the data, confirmatory factor analysis of the scale was performed in AMOS program and Cronbach’s alpha values were calculated. In addition, AVE and CR values were calculated based on the size after confirmatory factor analysis. Results: In this study, four-stage CFA was applied to adjust the reliability and validity of the hospital safety climate scale. According to the statistical analyses applied, the fit values of the confirmatory factor analysis model found with the modifications in the fourth stage of the scale were within the limits of agreement, and finally 7 items of the 20-item scale were eliminated and a new structure consisting of four dimensions and 13 items was obtained. Results: It is considered that the hospital safety climate scale can be used in hospitals in Turkey, as its original dimensions are preserved in its structure consisting of 13 items obtained in the fourth stage.

226-233

Authors: Chernova N. L., Serhiienko O. A., Volkodav V. Y.

The current stage of development of the cryptocurrency market is characterized by a number of structural properties and transformations that cause increased interest in cryptocurrency as a means of payment. This payment option allows you to speed up the money transfer operations, requires significantly lower commissions, is not tied to time intervals, effectively solves the problem of settlements with foreign partners in any currencies, and overcomes inflationary risk. The presence of these advantages determines the relevance of studying the cryptocurrency market in order to determine the prospects for improving the modern practice of non-cash electronic payments in Ukraine, which, in turn, will contribute to increasing the level of competitiveness of domestic enterprises. The aim of the publication is to build and implement an algorithm for comparative analysis of the spatio-temporal characteristics of cryptocurrency assets, the use of which will allow to make a reasonable choice of cryptocurrency as a non-cash means of payment. This algorithm contains the following main steps: analysis of the current state and main trends in the development of the cryptocurrency market; determination of a set of basic characteristics with the help of which it is possible to describe cryptocurrency as an object in a multidimensional statistical space; classification of cryptocurrency assets; development of recommendations for the final choice of cryptocurrency as a means of non-cash payments. A comparative analysis of cryptocurrencies is carried out by indicators of risk, profitability, and market capitalization. Classification and ordering of objects in the multidimensional feature space are carried out using cluster analysis algorithms. The structure of the system of cryptocurrency objects in multidimensional space is preliminarily analyzed using agglomerative methods, then a reasonable decision is made on the optimal number of clusters and an iterative clustering algorithm is applied. A division of cryptocurrency objects into four consecutive periods has been obtained, the stability of the composition and structure of the resulting groups in dynamics has been studied. As a result, groups whose characteristics are acceptable from the point of view of the ultimate goal of the study are identified. Within these groups, the cryptocurrencies that can be used for non-cash payments have been identified.

241-247

Authors: Samusevych Y. V., Tenytska I. A., Seleznova O. V.

The activities of ecological inspections are designed to serve as a regulator to ensure compliance with ecological standards by business entities and reduce the level of pollution. On the basis of this goal of functioning of ecological inspections, the purpose of the study has been formed, which is to confirm or refute the hypothesis that the efficiency of ecological inspections has a direct impact on the level of financing of measures related to the rational use of nature. Thus, to begin with, an analysis of modern foreign literature on related topics was carried out, which made it possible to confirm the relevance of our study, at the same time it was based on the absence of similar domestic developments. The further research was also based on the collection and processing of official data on the results of ecological inspections, the amount of ecological tax revenues and the financing of ecological protection measures. Using the collected data, a panel-regression analysis was carried out (based on Stata software). The assessment of the impact of ecological inspections on the financial support of rational use of natural resources was carried out in two stages. As a result of the first stage of the study (assessment of the impact of ecological inspections’ activities on ecological tax revenues), a partial statistical significance between the effective and factor variables was revealed. Thus, the activities of the ecological inspections can influence the filling of the budget in terms of the ecological tax, but such influence is insignificant in monetary terms, and this, in turn, hinders the implementation of all its functions by the ecological tax. As a result of the second stage of the study, which consisted in assessing the impact of ecological inspections on the financing of ecological protection measures, it was determined that the previously put forward hypothesis was partially confirmed. Proceeding from this, the second hypothesis was formed, the essence of which was that the relative indicators of efficiency of ecological inspections have a direct impact on the amount of ecological revenues and financing of ecological initiatives. This made it possible to confirm that the effectiveness of ecological inspections in some aspects has a direct impact on the amount of ecological tax revenues. Although, in general, the second hypothesis can be considered neither refuted nor confirmed, the results obtained can become the basis for further empirical research in this direction.

15-24

Authors: Zhyvko M. A., Vivchar S. F.

In an era characterized by the globalization of finance and the rapid digitalization of economies, Transnational Corporations (TNCs) face complex challenges and opportunities to maintain competitive advantage and sustained growth. This article examines the contemporary trends in TNC management strategies, specifically focusing on their response to the fragmentation conditions within the global financial landscape and the pervasive influence of digital transformation on economic activities. The paper delves into the evolving paradigms of TNC operations, highlighting the dynamic interplay between global finance and digitalization, which has necessitated the development of innovative approaches to corporate governance, risk management, and value creation. Through a comprehensive review of recent case studies and industry practices, the article identifies critical insights into how TNCs are reshaping their organizational structures, operational models, and technological investments. Furthermore, the study explores the role of strategic partnerships, regulatory adaptations, and technology-driven initiatives in enhancing TNC resilience in facing financial uncertainties and disruptive digital forces. By shedding light on these contemporary trends, this article contributes to the broader discourse on TNC management strategies within global finance globalization and economic digitalization, offering valuable insights for practitioners, scholars, and policymakers alike.

31-41

Authors: Fedirko O. A., Fedirko N. V.

The aim of the article is to study the policy of public procurement and the scientific substantiation of its priorities in the context of the implementation of the digital transformation strategy in the EU and in Ukraine. The research methodology is based on the content analysis of the digitalization policy of public procurement used in the practice of both the EU and Ukraine, as well as in its scientific generalization to substantiate the priorities for the implementation of the digital transformation strategy. The authors examined the model of interaction of subjects of the public procurement market in the EU with the use of digital tools. It is found that the harmonized EU rules in the field of application of common digital public procurement instruments are designed to ensure fairness, transparency and non-discrimination in determining participants in public contracts, to which not only EU companies are admitted, but also the representatives of WTO Member States that have signed the Agreement on Government Procurement. The article discloses the stages of introduction of digital public procurement tools in the EU and in Ukraine. It is determined that in the EU, the process of digitalization of public procurement began in the second half of the 2000s with the introduction of an electronic diary of tenders, significantly intensifying in the second half of the 2010s with the adoption of a package of the EU directives in the field of public procurement and the phased introduction of digital tools (invoices, forms, applications for tenders, the European single procurement document, etc.). The current stage of transformation of digital public procurement tools in the EU was marked by the introduction of a single space for these public procurement in the EU from 2023. The priority directions of digital convergence of the public procurement systems of the EU and Ukraine are substantiated, including the development of cooperation tools for joint public procurement, promotion of competition, countering the corruption, as well as strengthening the professionalization of the public procurement systems.

52-58

Authors: Shevchenko O. V.

The article examines the theoretical and legal framework for the formation of public administration instruments in the field of climate change at the EU level. The author identifies the main directions of the European Union’s climate policy and sets out the tasks envisaged to be implemented by 2030. The article analyzes the main groups of instruments and measures used within the framework of European governance aimed at combating climate change. The world is currently experiencing significant and dynamic changes. Climate change has become an important challenge for the whole world, and the EU countries recognize its potentially negative impact on the environment and society. Climate change is recognized as one of the greatest challenges of our time, and the EU is actively engaged in developing and implementing measures to ensure the resilience of its territory and citizens to these challenges. The study analyzes the approaches and strategies used by the EU to adapt to climate change at various levels. The article analyzes the general context of climate change and the main challenges posed by climate change, and examines the EU policies and initiatives on adaptation, including the development of national strategies, funding programs, and mechanisms for cooperation between the EU Member States. One of the most important and urgent issues of the European Union is the protection of the natural environment and ecological security of the continent in the context of climate change. In this regard, current trends in European development force us to think about complex theoretical issues, such as the quality of life of Europeans. In this context, the role of climate change policy is becoming increasingly important in shaping new areas of political science, which encompasses and interacts with the fields of economics, law, sociology, and ecology. The article substantiates the challenges faced by the EU in the issue of climate change adaptation and provides recommendations for the further development of strategies and policies in this sphere. The study aims to contribute to a better understanding and utilization of the EU’s experience in climate change adaptation both in Europe and in other parts of the world.

71-80

Authors: Honcharuk I. V., Pantsyreva H. V., Vovk V. Y.

The purpose of the study is to assess the bioenergy potential of the agro-industrial complex of Ukraine to ensure the energy independence of the industry. The article analyzes the structure of the world-wide supply of primary energy and determines the share of renewable energy sources (hereinafter – RES) in this structure. The expediency of using biomass for the development of bioenergy in Ukraine is substantiated. The classification of the main sources of biomass for energy production is characterized, which, first of all, include primary wood, agricultural waste (dry and wet residues), energy plants, food and industrial waste. The formation of primary agricultural waste in Ukraine is studied, starting from the gross harvest of the main crops and waste coefficients. The theoretical bioenergy potential of primary crop waste in Ukraine in terms of equivalent fuel based on the heat of combustion of waste from the corresponding crops is calculated. The technical bioenergy potential of crop waste has been determined using the coefficients of technical accessibility, the basis of which is the existing technologies for the collection and processing of agricultural waste into energy. An assessment of the economic potential of crop waste for energy production is carried out, the computed technical potential of crop waste and the coefficient of energy use of waste have been taken as the basis for the calculation. According to the results of the study, it is concluded that in Ukraine, the primary waste of such crops as corn for grain, sunflower, wheat, rapeseed and soybeans has the greatest potential for use for energy purposes. The main barriers that hinder the development of bioenergy in Ukraine and slow down the pace of achieving energy independence of the agro-industrial complex are identified. The main ways to overcome the identified barriers are proposed, which should stimulate the use of the bioenergy potential of the agro-industrial complex of Ukraine.

88-100

Authors: Kyzym M. O., Kotliarov Y. I., Filatova T. A.

The aim of the article is to study the structure of the market of heat energy producers by organizational and legal forms of economic management and by types of ownership, to determine on this basis the directions of reforming the communal heat and power industry. To achieve the aforementioned goal, the available regional registers of licensees-economic entities in the field of heat supply, as well as the resolutions of the National Energy and Utilities Regulatory Commission on the issuance of licenses and/or setting the tariffs for heat energy, are analyzed. The accomplished analysis covers the period from 2014 to the first half of 2023 inclusive. 980 economic entities that carried out economic activity during the analyzed period, among them 844 that operated at the end of this period, are identified. These economic entities have different forms of ownership and different organizational and legal forms of economic management. It is determined that the well-known statement that the municipal heat and power industry has been in a state of crisis is valid only for the communal utilities operating large district heating systems. Such enterprises are characterized by a high level of wear and tear of equipment, unsatisfactory financial condition, and inefficient management of the enterprise. Along with the latter, the private sector enterprises are actively developing in Ukraine. Of the total number of economic entities included in the sample (844), more than half (492) are private enterprises, limited liability companies, or individual entrepreneurs. Such economic entities operate effectively in regional markets without receiving any subsidies from local budgets; many of them have been around for more than 10 years. On the basis of the performed analysis, directions of reforming heat and power enterprises of various forms of ownership, first of all, the State-owned and municipal enterprises, are suggested. It is proposed, when expecting an increase in the level of management of a municipal utility enterprise, in particular, to have all kinds of activities unbundled and to implement the outsourcing of the non-core functions. Prospects for further research on this topic would be the study of the organization of heat supply in certain regions and settlements of Ukraine.

112-118

Authors: Tretyak V. P., Chen Yuxi

The article discusses the issue of functioning of small and medium-sized businesses in Ukraine, their development in the economic, political and social spheres under conditions of high uncertainty. The current state of small and medium-sized businesses is analyzed and the possibilities of ensuring their sustainability and further development are defined. The approaches to the definition of entities of micro-entrepreneurship, small, medium, and large entrepreneurship in accordance with the legislation of Ukraine are systematized. The main parameters of micro-enterprises, small, medium, and large enterprises are specified. The main problems of the development of small business in Ukraine before the war are highlighted, in particular, the lack of an effective mechanism of the State support and protection of small and medium-sized businesses, the prevalence of corruption, the shadowing of business, raiding, and the imperfection of the tax system, underdevelopment of risk insurance in business, the need to increase the social responsibility of business, etc. The balance of economic entities and the dynamics of the number of operating economic entities (large, medium, small) in Ukraine in 2010–2021 are analyzed. It is concluded that during this period there was a general reduction in the number of enterprises, while the proportion of SMEs in the total number of economic entities remains at the level of 99.97%. It is noted that in the context of the full-scale russian invasion, SMEs continue to be a significant factor in the stability of the State. SMEs are payers of the taxes that Ukraine uses for various security and defense needs. A study of the dynamics of the number of employed employees in the field of small and medium-sized enterprises over the past ten years is carried out, allowing to note an increase in their number to 81.5% of the total number of employees in 2021. The problems and challenges of the development of entrepreneurial activity in modern Ukraine are identified, such as destruction, relocation, search and resumption of work in a new regional niche of the market segment, as well as the search for opportunities to pay taxes, pay wages, engage in volunteering, and receive income for their own development. The authors propose a number of directions of the State policy to maintain the stability of small and medium-sized businesses: creating a favorable environment for the development of small and medium-sized enterprises; expanding access to finance for small and medium-sized enterprises; simplification of tax administration for small and medium-sized enterprises; increasing the competitiveness and innovation potential of small and medium-sized enterprises.

128-133

Authors: Shevchenko A. V.

The aim of the article is to determine the priorities of industrial policy in the conditions of wartime and in the post-war recovery, to substantiate its efficient instruments for ensuring transformational changes in the economy and the formation of a qualitatively new structure of industry. The article identifies directions of transformational changes in the industry, which consist in ensuring an increase in its structure of the share of industry branches that form high added value, as well as the development of industrial processing of products that are currently exported in the form of raw materials. The necessity of determining the priorities of the State support of strategic industries of Ukraine for the transformation of the industrial structure in the post-war recovery is substantiated. The article proposes a number of measures of the State policy aimed at the regulatory and legal consolidation of the lists of strategic industries and industrial enterprises of Ukraine, maintaining the adaptability and functionality of production chains in strategic industries, laying the financial foundation for the formation of growth points in the strategic industry branches. As the priorities of stimulating industrial processing are defined the processing of agricultural, mineral, both metal and secondary raw materials. Fostering the processing of agricultural raw materials involves stimulating domestic production and the use of equipment for the food processing industry, the formation of cooperatives for the production of finished food products by small and medium-sized enterprises. The implementation of the potential for the processing of mineral and metal raw materials will be ensured by the development of partnership with the EU in the field of critical raw materials, the promotion of attracting international investment in the industry with the provision of their control by the State authorities. Stimulating the recycling requires the identification of promising areas of recycling for the production of final industrial products, the use of available recycling facilities for the processing of waste generated as a result of the war.

142-148

Authors: Perepeliukova O. V.

The study of the development of digitalization of regional economic systems in the context of military aggression and post-war recovery of territories is an urgent and important task for the State today. The European vector of digital technology development, which Ukraine has chosen and is implementing, despite the difficulties, has allowed to significantly improve the development of the digital sector in our country. A study of the state of digital transformation of the regions of Ukraine in the pre-war period was carried out using the Digital Transformation Index, which made it possible to identify the leading and outsider regions in the development of digital content and to identify the strengths and weaknesses for each region as part of the calculation of the relevant sub-indices. First of all, such innovations in digital technologies concern the public sector, which, based on the development of software products (such as Diia), has allowed society to significantly improve and speed up the processes of obtaining a certain list of public services online. Development of the software product Hromada 4.0. for local self-government bodies, has allowed the introduction of new digital technologies in them to ensure equal access of the population to the necessary public services. The main focus of this program is digital solutions to improve municipal governance, increase cybersecurity of data. The development of the «EU4Digital: Supporting the Digital Economy and Society in the Eastern Partnership» program has improved the lives of the population by stimulating economic growth, creating new jobs, supporting small and medium-sized businesses by taking advantage of the benefits of the EU Digital Single Market for Ukraine. The study of the development of digitalization of regional economic systems allowed to identify four areas of obstacles (institutional, infrastructural, ecosystem, and e-government) that hinder this development. Six directions for the development of regional economic systems on the basis of digitalization are proposed, which will increase access to public services for more segments of the population, that should simplify the procedure for obtaining such services and reduce the level of bureaucracy in our country.

157-167

Authors: Babichev A. V., Samorodov B. V.

The article is devoted to the topical and important problem of ensuring the economic security of enterprise (ESE). It is substantiated that most enterprises do not have a formal comprehensive strategy of economic security or it is often fragmented and does not meet the real needs of the enterprise. To solve this problem, it is proposed to create a comprehensive system of economic security of enterprise, which would consist of various levels of protection, be constantly updated and monitored, and meet current threats. The article notes that the information component of the economic security of enterprise is one of the most important, and the study of the information component of the system of economic security of enterprise is a complex and multifaceted task, and at the same time important for the successful functioning of enterprises and the economy of the country. In view of this, the article develops conceptual models for assessing and analyzing the economic security of enterprise and evaluating the information component of the system of economic security of enterprise, which will improve the quality of managerial decisions on assessing the state of economic security of enterprise. The conceptual model of assessment and analysis of economic security of enterprise consists of two blocks: the first block is intended for the formation of a system of indicators for assessing economic security; the second block is intended for the development of models for assessing and analyzing the economic security of the enterprise. The conceptual model of assessment and analysis of the information component of the economic security of enterprise consists of a block for determining the main indicators of performance and the state of the ESE and its information component, and a block for assessing and analyzing information security, with the help of which a general assessment of the information component is carried out, and further on, a block for making decisions to support the information security of the enterprise. The study builds an information system for managing information security using the BRwin software, which helps to create a complex model of business processes. The built model can become the basis for organizing the information security systems for enterprises.

174-179

Authors: Goloborodko A. Y.

The article is devoted to the topical problem of management of integrative development and formation of integrative flows in the system of management of enterprises. The study of the essential features of the development of enterprise, the economic development of enterprise allowed to put forward a hypothesis of integrative development, the originality of which lies in the connection between the economic development of enterprise and the paradigm of digitalization. The article substantiates the understanding of the essence of the integrative flow and examines digital technologies that are actively used by enterprises: GovTech, LegalTech, NanoTech, RetailTech, FinTec. An important aspect of the formation of stable integrative relations is the construction of an effective infrastructurally developed digital plateau, which covers information and communication technologies of systems for combining services and business processes between society and enterprises or between individual enterprises to meet the existing unsatisfied demand or improve own organizational and economic mechanisms of activity. It is proved that the digital integrative development of enterprises is implemented on the principles of the movement of flow processes of activity. The platform for ensuring the functioning of enterprises in the modern digital space under the conditions of digital economy is represented by the current innovative digital technological solutions, including electronic payment systems, mobile services, apps, personalized service based on Big Data, artificial intelligence and machine learning, which makes possible to foster an improvement of the efficiency of management and organization of integrative partnerships between enterprises. Thus, the methodological foundations of the integrative development of the enterprise consist in the implementation of artificial intelligence, intellectual analysis of business processes based on Big Data, which take into account the features of the external digital environment, internal transformations of the enterprise, associated with changes in doing business and aimed at a clear strategic vision of the development of the enterprise.

187-194

Authors: Kalyniuk V. Y.

The article considers the components of adaptive systems in improving economic security at enterprises, the changes of which are based on: taking into account market factors; adaptation of the production process to the diversity of business environment conditions; strategies for maneuvering during the allocation and reallocation of resources; consistency of strategy, tactics and operations in optimizing the capital structure; ability to function effectively. It is noted that in the process of adaptation of economic security, it is important for an enterprise to ensure the use of adequate resources for the implementation of the developed set of proactive, protective, and adaptive strategies. It is underlined that ensuring the economic security of enterprise during a crisis requires planning, strategic thinking, readiness for change, and effective impact on resources. The implementation of these aspects helps to reduce risks and supports the resilience of the enterprise in difficult operating conditions. It is substantiated that the proposed approach also allows to determine homeostasis and homeorhesis for adaptation of economic security of enterprise in order to avoid contradictions between certain stages in the development of a conceptual approach. The proposed conceptual approach to adaptation of economic security of enterprise is based on the development and implementation of a systematic action plan aimed at ensuring stability, endurance and success of enterprise in rapidly changing economic conditions. It consists of three successive stages: determination of the prerequisites for choosing the adaptation of the economic security of enterprise (furthermore: ESE); assessment of the current level of the ESE; identification of the type of adaptation of the ESE and substantiation of the adaptive model.

201-207

Authors: Makarenko M. M., Shkreben R. P.

The objective need to create security conditions for the sustainable development of domestic enterprises is caused by transformational changes at the global and international levels, crises, growing instability and uncertainty of events, and the ongoing war on the territory of Ukraine since February 24, 2022. The solutions to these problems largely depend on the efficiency and quality of the existing system of development management at the corporate level, its perception and adaptation to real conditions through the expansion of the range of opportunities to protect against threats and challenges faced by domestic enterprises. The article analyzes and allocates types of strategies for security-oriented development of enterprise. The shortage of capital, technology, staffing, and the need to relocate businesses determine strategic priorities for domestic enterprises under martial law, determine the development and use of new approaches, management instruments, and methodological support. Based on the results of the carried out analysis of the economic model of world development, which is determined by the characteristics of circularity, growing digital transformation, social and ecological responsibility of business, a security-oriented approach and strategic principles of enterprise development management are allocated. The necessity of observance of the principle of mutual consistency between financial-economic and strategic goals in the system of strategies of security-oriented development of enterprise is substantiated. The levels and criteria of security of strategic development of enterprise are defined.

215-220

Authors: Duginets G. V., Generalov O. V.

The article is devoted to the study of methodological features of the functioning of the «perfect storm» in the global dimension. The authors of the article define the «perfect storm» as a complex phenomenon characterized by the interaction of many factors of the structural crisis. The most important factors that influenced the emergence of the «perfect storm» are the global recession, greening of the economy, technological changes, the COVID-19 pandemic, global politics, and russia’s full-scale armed aggression in Ukraine. Making use of theoretical generalization, comparative analysis, synthesis, induction and deduction, the article sets that the «perfect storm» in the global dimension has the following methodological features: it is a multidisciplinary phenomenon that requires an integrated approach to research; it is a dynamic phenomenon that is constantly evolving and transforming; it is an unpredictable phenomenon that is difficult to forecast. The authors also substantiate the need to form a new paradigm of catastrophic collapse in order to understand and overcome the consequences of the «perfect storm». The main objective of the article is to study the methodological features of the functioning of the «perfect storm» in the global dimension. The article presents a relevant study that contributes to the understanding of the methodological features of the functioning of the «perfect storm» in the global dimension. The results of the study can be used to develop policies and measures aimed at overcoming the consequences of the «perfect storm» in the global dimension. The article is original one, as it conducts a comprehensive study of the methodological features of the functioning of the «perfect storm» in the global dimension. For further research in this area, the authors of the article will focus on the following directions: development of methodological tools for forecasting and assessing the consequences of the «perfect storm»; study of the impact of the «perfect storm» on various spheres of human activity; development of policies and measures aimed at mitigating the consequences of the «perfect storm».

227-236

Authors: Shkolnyk I. O., Ohorilko Y. M.

The aim of the article is to study the international experience, the experience of implementing the monetary regime of inflation targeting in Ukraine and formulate conclusions based on the results of the analysis of such implementation. It is determined that the basis of the practice of inflation targeting constitutes the idea that there are exclusively rational (inflationary) expectations of economic entities, which are subject to accurate calculation and influence. However, the presented arguments (the existence of business cycles, criticism from the position of adherers of behavioral economics, asymmetric information in financial markets) give grounds to assert that monetary policy can only preestimate the expectations of economic agents with a certain degree of probability. This explains the lack of an accurate correlation between the change in the central bank’s interest rate and its impact on the inflation rate. Based on the experience of foreign countries, it has been determined that at the first-priority stages of implementation of the studied monetary regime in the analyzed examples, there is a tendency to reduce the level of inflation due to increased requirements for the independence of central banks, their transparency and transparency of the monetary policy. The studied examples of the introduction of the monetary regime of inflation targeting show that the co-dependence of the regulatory influence of central banks and inflationary processes is caused by numerous factors (the formation of the institutional structure, the duration of the fight against inflationary processes, etc.). Further on, crisis situations reveal the peculiarity of the studied monetary regime: central banks do not directly manage inflationary processes, but adapt to them and curb inflation by means of a «soft» adjustment (as evidenced by the constant change in forecast analytics on inflation in future periods). The practice of introducing inflation targeting in Ukraine began in 2015 and there was a tendency to curb inflationary processes (which, in principle, is typical for the first-priority stages of the implementation of this monetary regime in other countries). However, the full-scale invasion of Ukraine by the Russian Federation in February 2022 made it impossible to continue the practice of implementing this monetary regime (due to the abandonment of the floating exchange rate, restrictions on foreign exchange transactions, monetary financing of the budget, etc.), which indicates limited opportunities for inflation targeting in extraordinary (crisis) situations.

244-253

Authors: Koliada T. A., Prozorov Y. V., Yasenetskyi V. S.

The aim of the article is to deepen and further develop the scientific foundations of transformation of management by financial public corporations in the context of post-war reconstruction of the economy of Ukraine in order to improve the efficiency of the State-controlled corporate governance. The article defines the essence, composition and meaning of financial public corporations in ensuring the post-war reconstruction of the economy of Ukraine; the functions of management of financial public corporations are disclosed; the best practice of localization of global mechanisms for the transformation of the State-owned banks is systematized; the directions of institutional changes of the role of the State in public finance for the post-war reconstruction through a combination of global and local approaches to attracting both the public and the foreign banking capital to Ukraine are substantiated. An assessment of indicators of the level of corruption and the shadow economy in Ukraine was carried out in order to identify tendencies in the changes of their dynamics for the period of 2009–2022. It is emphasized that in the current conditions the positive dynamics of these indicators can accelerate owing to changes in the corporate governance of the system of financial public corporations, primarily concerning the State-owned banks. Based on the analysis of the distribution of domestic government bonds by owners, it is proved that the monetization of the budget deficit forces the government to refinance the public debt, thereby shifting the debt burden to future generations, thus indicating the lack of stability of public finances. At the same time, the government’s active use of external sources of borrowing distorts the structure of public debt, as a result of which currency risks raise and the sensitivity of Ukraine’s economy to external shocks increases. Proposals on the need to adopt a law on corporate governance of the State-owned companies at the level of financial public corporations is substantiated, in accordance with the recommendations on the part of the OECD, in order to ensure transparent and impartial nomination, selection and reappointment of highly qualified professionals for the positions of members of the supervisory boards of such companies and introduce a procedure for the annual evaluation of supervisory boards. Prospect for further research in this direction is to find ways to improve the efficiency of management of financial public corporations, reduce the existing excessive concentration of public banking capital, including in the government borrowing market, in order to achieve a synergistic effect at the stage of post-war reconstruction of Ukraine’s economy.

265-270

Authors: Krasnokutska N. S., Koray Adiguzel

Technological advances are accelerating the activation of the saving, preserving and using information in various economic models. Blockchain technology is one of the latest technologies used by many international institutions and organizations. Compared to other banking or technological technologies, it transmits and accumulates information transparently, instantly, and reliably at a low cost. As Turkey plays a significant economic role in the Middle East and Europe regions, this article highlights a sample of Turkish companies that use blockchain technology of the version 4.0. It is an attempt to measure the variables of the coefficient of trust, immutability, transparency, and cost reduction in combination with blockchain applications by scientists, administrative authors, and blockchain technologists. A quantitative descriptive approach has been adopted to examine the interrelation between blockchain applications and increase in transparency, confidence, stability, and cost reduction, based on the SPSS statistical software to produce accurate results. 19 Turkish companies were selected from 62 Turkish companies that have adopted blockchain, according to the official agency «BTCR» that tracks these organizations in Turkey. The selected companies, operating in banking, telecommunications, industry, and non-governmental associations, make large contributions to Turkey’s GDP. The study found that all four variables in the sectors improved significantly after the introduction of blockchain technology, but the systems for monitoring and tracking their influence were complex ones.

282-294

Authors: Kolot A. M., Herasymenko O. O., Shevchenko A. S., Babii Y. M.

The article provides argumentation regarding the the essence, composition and structure of the ecosystem of human resources of organizations in the contour of human-centeredness. The factors of paradigm changes in the management of human resources of organizations in the third decade of the XXI century are disclosed. Factual data of asymmetries and contradictions in the current state of the social and labor sphere in the global dimension, that become a threat to national security, are presented. The main drivers of the global economy have been allocated as evidence of the unattainability of social quality standards. The relevance of the ecosystem of human resources of organizations as the main focus of economic activity is substantiated. The understanding of the theoretical construct is revealed and the fundamental foundations of the conceptology of the ecosystem of human resources in the context of human-centeredness are outlined. Within the framework of the genesis, the components and semantic characteristics of the concept of «ecosystem» are highlighted. A comparative parallel is drawn between the ecosystem of human resources of organizations and traditional HR management. The innovations in social and labor relations, also in the in social and labor interaction of economic agents in the ecosystem are defined. The mental model of the ecosystem of human resources as one of the local components of the socioeconomic system and the «product» of economic convergence is disclosed. The actualization of new, non-standard, hybrid forms of relationships and interactions between socioeconomic agents is underlined. Emphasis is placed on the post-industrial type of social and labor convergence. A comprehensive map has been proposed, which clearly reflects the authors? own vision of the structure and component saturation of the ecosystem of human resources of organizations. The primacy and dominance of social policy in a human-oriented society are substantiated. The complex dimension of the human-centeredness model is emphasized and the components of this model are allocated. The authors? assessments of the future of man in the era of digitalization against the background of pessimistic forecasts of the gurus of modern economic thought are presented. The authors express the conviction of the need to establish a new worldview and human-oriented thinking for the sake of a balanced and agnostic perspective of sustainable socioeconomic, including socio-labor, development.

306-314

Authors: Kryvoruchko M. Y.

The article is devoted to the study of the professional judgment of accountant in the context of the impact of the dysfunction of socioeconomic development on the sphere of agrarian business. In the process of preparing the article, such general scientific methods as generalization, analysis, synthesis, tabular, and monographic methods were used. The influence of the dysfunction of socioeconomic development on the methodology of reflection of such influence in the financial statements is analyzed, on the basis of the materials of the agricultural enterprise, the most significant factors of the external environment are allocated. According to the results of the study, it is found that modern economic conditions necessitate the adaptation of methodological approaches to the implementation of the professional judgment of accountant, which directly affects the reflection of information in the reporting of enterprises. It is determined that the key challenge for accounting and reporting in the context of increasing dysfunction of socioeconomic development is compliance with the principle of continuity – the assumption that an economic entity will continue to carry out its activities in the absence of signs of its termination. The article focuses on the dependence of reflection in the financial statements of enterprise of the impact of the pandemic on income and expenditure items on two factors – the degree of impact of the coronavirus crisis on financial and economic activities and the possibility of quantitative assessment of such impact. Methodical approaches to assessing the fair value of share capital and financial instruments have been formed; methodical approaches to determining the possibility of further control, joint control or significant influence over the objects of investment activity are outlined; the list of factors of economic activity that can be considered as the basis for recognizing the decrease in the usefulness of assets in the reporting under conditions of martial law has been compiled. The dysfunctional influence of the factors of the operating environment on the activities of the enterprise PJSC «Lebedyn Seed Plant» is characterized. A characterization of the financial risks with which the management of enterprise works within the framework of the risk management system has been carried out. It is concluded that professional judgment plays an important role in the process of preparing financial statements and management reports based on an understanding of the institutional environment in which an economic entity operates. Prospects for further research are outlined as follows: comparative analysis of the reporting of different enterprises to reflect information on the impact of the external environment on their financial and economic activities; analysis of the reporting of enterprises in the context of reflecting the impact of factors of ease of doing business – communal utilities, labor relations, international trade, taxation, dispute resolution, competition, insolvency.

323-336

Authors: Palamarenko Y. V., Chikov I. A.

The issue of recycling waste from the main production is experiencing growing relevance and importance in the context of sustainable development and environmental protection. In today’s world, where environmental issues and conservation of natural resources are becoming extremely important, manufacturers and consumers are faced with the need to find new innovative approaches to waste management and reducing the negative impact of industrial processes on the environment. Therefore, the use of biogas plants is one of the promising solutions in this direction. These plants play an important role in reducing greenhouse gas emissions, using agricultural waste, improving the production cycle, and contributing to more sustainable and environmentally friendly production processes. This article reveals the importance of biogas plants as an innovative solution for addressing the issues of organic waste recycling along with creating more sustainable production. The article discusses the topical issue of assessing the efficiency of biogas plants, based on both domestic and foreign experience. The analysis of the efficiency of biogas plants is carried out on the basis of a comparison of domestic and international experience. Thus, the authors determine that in order to ensure a comprehensive assessment of the efficiency of biogas plants, it is necessary to thoroughly analyze technical parameters, technological solutions, economic aspects, and environmental indicators. The proposed multi-criteria approach will allow to obtain an exhaustive and objective assessment of the functioning of biogas plants, taking into account most of the key aspects of their efficiency. This will make it possible to determine the optimal areas for improving these plants in order to achieve the highest possible level of productivity and consistency of their operation. Further on, this approach will contribute to making sound managerial decisions and thus achieving a common goal in the modern energy paradigm. The authors propose to assess the efficiency of biogas plants by building a model based on fuzzy logic methods. This approach allows to take into account the ambiguity and uncertainty of incoming information, which gives the possibility to agree on different criteria and parameters, taking into account their unpredictability and dependence on many factors. The results of this model help in choosing the optimal biogas plant that meets the conditions and requirements of today.

16-23

Authors: Zvarych I. T., Zvarych O. I.

The article highlights the impact of trade and economic relations between Ukraine and the European Union on the competitiveness of domestic companies. At this, using the system and synergistic approaches, methods of analysis and synthesis, induction and deduction, historical, comparative, comparative and content analysis, it was found that relations between them began in December 1991, when the Minister of Foreign Affairs of the Netherlands, as the EU presidency, in a letter on his behalf officially recognized Ukraine’s independence, whose policy of building long-term relations is carried out on the basis of the Law of Ukraine of July 1, 2010 «On the Principles of Domestic and Foreign Policy», according to the provisions of Article 11 of which «... ensuring Ukraine’s integration into the European political, economic and legal space» is one of the defining principles of our country’s foreign policy. As a result of the introduction of the Free Trade Area between Ukraine and the EU, our country received trade preferences in the form of duty-free tariff quotas for 36 types of goods, four types of which were set additional volumes of their supply to European markets. At the same time, despite exceptionally unfavorable economic circumstances, the commodity structure of Ukraine’s exports to the European Union remains generally stable. About a third of it is occupied by agricultural and food industry products, in second place – ferrous metals and products from them, in third – electrical and mechanical machines. As for services, the structure of their exports, along with the processing of various material resources, is dominated primarily by information-communication and transport services. At the same time, in 2020, the part of the European Union countries in Ukraine’s foreign trade amounted to 40.7 %, therefore, it avoided such a humiliating status as a raw material appendage of the European Union and became its full-fledged partner in trade in goods and services. Further, at the end of 2022, the total volume of goods from Ukraine to the European Union increased by 4.2% compared to 2021 and reached more than $ 28 billion. The article substantiates that, in addition to foreign trade, the competitiveness of domestic enterprises is influenced by other factors, requiring the appropriate potential, the presence of which enables one or another business entity in the process of its production, commercial or other activities to create appropriate competitive advantages, which, in turn, ensures an increase in their competitiveness. Taking this into account is extremely important for further expansion of production by enterprises and, on this basis, increasing their profits in order to direct them to improving the welfare of workers and their families, which is especially important in the context of Ukraine’s consistent integration into the European Union

31-40

Authors: Holovnia O. M., Potapov V. P.

The article analyzes rational approaches to the need to develop rural green tourism, the importance of which is actualized in the conditions of Russia's military aggression against Ukraine. The author believes that the key component in the development of the country's agrarian sphere is the comprehensive development of rural areas aimed at stable development of agricultural production, improvement of working and living conditions, and preservation of the natural environment of the population. The revival and further economic and social development of rural areas of Ukraine now is directly linked to the tourism industry, particularly green tourism. The author researched the phenomenon of gastronomic tourism and analyzed the problems of its development in the current conditions in Ukraine, generalizing the theoretical, methodical and practical aspects of the development of gastrotourism. The article presents gastronomic routes of the Vinnytsia region, which cover interesting historical places, architectural highlights, and well-known excursion projects. Vinnytsia region is rich in culinary traditions, which should become the basis for the development of gastronomic routes in the region, and the unique tourist «magnets» could be created in the communities. The sphere of gastrotourism has growth potential, but without the creation of additional «magnets» for tourists, it has no chance of independent realization. It is determined that clusters as integration structures are focused on creating new value within a network or reducing transactional and economic costs. They complement each other in production and sales chains or when implementing innovative projects. The initiators and coordinators of the creation of network organizations can be different institutions in accordance with the nature of the activities. Although wine clusters in Ukraine are developing as well, at the present moment this market has not reached its full potential.

56-62

Authors: Kondratenko N. O., Dobryanskyy O. I.

The article considers specificity of determination of national threats as prerequisites for formation of an integrated system of economic security at the national level. It is noted that the integrated system of economic security is a complex structure that includes various components that cover the main spheres of functioning of the national economy. It is defined that the growing complexity of the global geopolitical and economic environment increases the need to create an effective system for managing the country’s economic security. It is noted that the main advantage of the integrated system of economic security of the State is the possibility of its full consideration of fluctuations of the global economic system through careful analysis and monitoring of economic tendencies, changes in world trade or financial markets, and other key global factors. This becomes of particular importance in the view of the State adapting in a timely manner to changes in the global economic environment while ensuring its economic stability and security. The role of determination of national threats in formation of an integrated system of economic security is analyzed. The key factors influencing the economic security of the country, such as geopolitical location, natural resources, technological development, demographic situation, level of corruption, etc., are examined. It is found that the determination of national threats allows to identify the potential risks and vulnerabilities of the national economy. The principles of formation of strategic approaches and policy of ensuring economic security at the national level have been proposed. The peculiarities of introduction of integrated systems of economic security on the basis of determination of national threats are considered. The importance of studying national threats for the formation of an effective system of economic security is proved. The application of the analysis of determination of national threats for the development of strategies for ensuring stability and development of the national economy has been proposed.

74-80

Authors: Kolupaieva I. V., Bezsonov S.

The rapid development of information technology changes the business environment around the world. Ukraine is no exception. The formation of the digital economy has become the basis of a new paradigm for the functioning of business entities. The availability of the Internet and the development of information technology, which are the main accelerators of the development of e-commerce, have contributed to a significant demand for online trade (e-commerce) in Ukraine. Nowadays, the number of companies that are switching to online platforms to sell their products is increasing. In Ukraine, online commerce covers a wide range of goods and services, ranging from food and household appliances to clothing, footwear and electronics. The aim of the study is to analyze e-commerce trends in Ukraine and ways of further development in the context of current challenges. The study defines that online commerce in Ukraine is a promising market with great potential for further growth and development. An analysis of the dynamics of the e-commerce market in Ukraine showed that by 2022 Ukraine demonstrated significant success in the e-commerce market. The largest increase of +48% compared to the previous period was observed in 2020 and was connected with the COVID-19 pandemic, which has become an accelerator of digitalization. In 2021, Ukrainian e-commerce market grew significantly – by 27%, compared to a global growth rate of 15%. Despite the fact that the number of purchased goods and services in Ukraine is gradually growing, these figures are still quite low compared to the average for EU countries. In order to determine the priorities of regulatory policy regarding the Ukrainian e-commerce market, based on the SWOT analysis, opportunities for further development and challenges that need to be addressed have been identified. Only with a balanced regulatory policy regarding the e-commerce market and the effective choice of appropriate regulatory levers can economic growth and the level of welfare of the population, the development of the country as a whole, be ensured.

87-98

Authors: Ponomarenko V. S., Malуarets L. M., Barannik I. O., Baliuk Y. S.

The article is aimed at forming provisions of the conception of transformation of the innovative development of export-import activity of economic entities (EIAEE), taking into account research by scientists and practitioners, current legislative orders of the State in the sphere of economy, practices of functioning and development of this activity, substantiation of expediency of implementation of these provisions in the wartime and post-war conditions. The article briefly analyzes the state of economy in Ukraine in the current conditions. A grouping of conceptions of innovative development by directions is provided. The concepts of «development» and «innovative development» are closer defined. The following provisions of the conception of transformation of innovative development of export-import activity of economic entities under conditions of limited activity are substantiated: 1) in the conditions of wartime and in the post-war period, the assistance of developed countries and international organizations accelerates the innovative development of the EIAEE in Ukraine; 2) government management of investments promotes innovative development of export-import activities; 3) transformation of innovation development of the EIAEE will take place in several stages; 4) with the help of innovative development of the EIAEE, a systemic economic strategy for the country’s recovery is successfully implemented; 5) government support for the development of entrepreneurial activity contributes to the innovative development of the EIAEE; 6) new signs of innovative development of the EIAEE are the training through export, digitalization of this activity, innovative competitiveness of human capital, increase of innovatively active enterprises, differentiation of the origin of investments and verification of their purity, transition in international trade from off-shoring to friend-shoring, establishment of criteria for determining friendly investments; 7) the results of evaluation, analysis, diagnostics, monitoring of innovative development of the EIAEE create an analytical basis for wartime risk insurance instruments, which is one of the prerequisites for attracting foreign direct investment; 8) formation of a sufficient level of export-import potential ensures innovative development of the EIAEE and its sustainability; 9) in the process of international scientific and technical cooperation, innovative development of the EIAEE is carried out; 10) management of innovation development of the EIAEE consists in choosing the best option for this development; 11) competitiveness ensures the innovative development of the EIAEE. These provisions create a scientific basis for the development of effective management programs, measures at all levels of management both in the war and the post-war situation.

106-111

Authors: Sytnyk N. S., Yurchenko I. M.

In the wake of the war in Ukraine and the rapid spread of the COVID-19 pandemic, many businesses have either suspended or closed their operations. The introduction of martial law requires rapid adaptation of tax legislation to new realities. To do this, the State must, in particular, distribute its burden to promote the survival of businesses in the wartime conditions. One of such plans is to carry out the tax reform «10-10-10», which provides for amendments to tax legislation, revision of preferential taxation of certain business segments and reduction of basic tax rates. Making adjustments to these tax rates will lead to serious changes in the State budget itself. The main taxes that will be changed during the reform are VAT, personal income tax and business income tax. Analysts argue that reducing them to 10% and strengthening tax control over entrepreneurs and enterprises will lead to the withdrawal of a significant part of business from the «shadow». The important point is that, in contrast to reducing the rates on basic taxes, the authors of the reform propose to strengthen control over the activities of not only registered entrepreneurs, but also the population that receives income without registering as a business entity. This will entail an increase in fines for violating tax legislation. Among the important shortcomings of the reform are the potential increase in the budget deficit resulting from a significant reduction in taxes, as well as the conditions of the European Directive 112, which Ukraine has to adhere to within the framework of European integration and according to which the VAT rate cannot be less than 15%. In turn, the advantages are strengthening tax control, de-shadowing the economy and reducing the tax burden on the wage fund, improving the standard of living of the population, supporting business and attracting foreign investment. Thus, after a detailed consideration of the reform, familiarization with the opinions of leading experts and a brief analysis, it can be argued that in such a difficult situation in which Ukraine finds itself now, it is appropriate to make fundamental changes to the tax system in order to improve the financial condition of the population, enterprises and the economy in general.

120-128

Authors: Omelianenko O. M., Omelyanenko V. A.

The viability of the socioeconomic environment directly depends on the level of development, quality and reliability of infrastructure. In these circumstances, the role of self-organization of communities is growing, which requires, on the one hand, reasonable prioritization in the social spheres and development of infrastructure of life activities, etc. (consistent with the goals and objectives of the development strategy), and on the other hand, assessment of the own and the potential sources of ensuring the implementation of these priorities, which can be made through the development of self-sufficient innovative communities. The aim of the study is to determine the substantial content of the infrastructure and service methodology and its potential in the context of post-war recovery. The infrastructure and service approach involves maximum satisfaction of human needs and requests, as well as the creation of conditions for work and life, and is focused on meeting the needs of the community through attracting and retaining human resources through the development of services and infrastructure. The infrastructure and service approach is focused on adapting the management of the development of innovative communities to the problems of sustainable development as such, which opens up opportunities for studying promising organizational and economic mechanisms for managing service orientation, based on assessing the impact of status changes as a result of military hostilities in the economic space and its effects on the quality of life, living space and human capital. The methodology of the infrastructure and service approach is based on the ideas of the geography of innovations, combining the methods of economic geography, regional economy and innovatics and explores the spatial patterns of creation, implementation and dissemination of new ideas, technologies, products, as well as the impact of these processes on regional (local) development. From these positions, the infrastructure and service approach is relevant, because it relies on the potential of the territories and is aimed at more intensive use of its own capabilities. The infrastructure and service methodology for the development of innovative communities implies the understanding that innovations cover not only technological changes, but also changes in organizational, labor and social practices as those that can potentially affect the well-being of human capital of communities. Service modeling involves describing all processes in communities of different typologies in order to take these processes into account while projecting. Infrastructure and service projecting is the process of organizing space in such a way that economic agents interact as smoothly and efficiently as possible within innovative communities. In this context of the project, service innovations will be considered at the local level as an integration totality of basic factors of living standards, socioeconomic conditions, characterizations of innovative business entities, innovation infrastructure, cluster and network connections. The authors believe that for infrastructure development at the decent level, it is necessary to maximize the existing potential of the community, which is as most effectively possible through the development of innovative communities. Within the terms of practical implementation of the infrastructure and service methodology for the development of innovative communities, it is advisable to consider the hypothesis that development at the regional level should be carried out through a combination of smart-specialization strategies and the objectives of sustainable development.

141-146

Authors: Husak O. А.

The article is aimed at substantiating and forming theoretical and methodological foundations of strategic management of development of transport enterprise. The author of the article reveals the dependence and importance of the category of development strategy of transport enterprise on external changes in the market segment, which is necessary in conditions of uncertainty, the growing rapid variability of the environment and the need for instant response. The article forms, substantiates and improves the content and essence of the components of the strategy for managing the development of transport enterprise. Attention is focused on the importance of integration processes for transport enterprises regarding the implementation in their work of the principles of sustainable development in the field of transport system. The stages of strategic management and structuring of problems as an instrument for assessing the initiative of holistic-oriented thinking in relation to managerial decision-making were also considered. One of the most urgent tasks of modern management is the formation of a model of strategic management of the development of a transport enterprise, the search for modern and novel instruments for its implementation, which are able to ensure economic development and its effective functioning in both the domestic and the foreign markets. It is determined that the solution of this problem depends on timely and preliminary formation of a map of actions for strategic management of the enterprise’s activity. The formed model of strategic management of the development of a transport enterprise will allow systematizing the managerial decisions, problem areas of management, will reduce uncertainty in matters of the relative state and efficiency of the enterprise in a changing situation of the external environment. The article substantiates practical necessity of a model of strategic management of development of a transport enterprise to achieve continuous and efficient operation of the transport enterprise.

156-167

Authors: Negliad A. V., Babichev A. V.

The article is concerned with studying topical issues of functioning of cluster structures in Ukraine, which are an important instrument for ensuring sustainable economic development of the country. The research is aimed at improving the methodological support of substantiation of the feasibility of forming and evaluating the efficiency of the results of functioning of cluster structures. The necessity of expanding the existing classification of cluster structures is substantiated and it is proposed to supplement the list of types of cluster structures with the following types in accordance with the purpose of functioning: discretionary, sales, service, income, profitable, costs, capital investment, venture, and investment. It is proposed to link individual indicators of efficiency of cluster activity with its type, defined in accordance with the purpose of functioning. For each type of cluster structures, it is advisable to use a separate set of indicators in accordance with their purpose and the developed list of types. For the operation of the discretionary cluster, it is necessary to calculate the coefficients of the level of performance of a certain list of works and compliance with the estimate of operating costs by elements. The basis for evaluating the performance of the «costs» cluster should be based on such indicators as the coefficient of compliance with the estimate of operating costs by elements, the total coefficient of operating costs for production and the cost efficiency ratio. The activities of the «sales» cluster should be assessed by indicators of the individual coefficient of sales volume, the coefficient of compliance with the standard of finished product balances in the warehouse, and the coefficient of transaction costs. For the cluster structures of service, it is necessary to determine the coefficients of compliance with the estimates of operating costs, services provided outside the enterprise, and the quality of service of its structural units. The results of the functioning of the income cluster structures are expressed in the sale of products of the i-th type, sales of products with the help of intermediaries, the coefficient of potential losses. For the profitable cluster structures, it is necessary to use such criteria as product profitability, total profitability of sales, compliance with operating cost estimates, profit growth rate. For the capital investment cluster structures, it is proposed to calculate the following criteria: coefficients of compliance with the estimate of operating costs, profitability of capital investments and their payback period for each investment project. For the venture cluster structures, it is advisable to calculate the level of risk, and for investment ones – indicators of economic efficiency of investment projects. The proposed types of cluster structures and the system of criterial indicators for evaluating their activities allow considering each cluster as an independent business entity that functions independently in accordance with its purpose, according to which individual strategies are developed, ensuring adaptability to changes in the external environment and creating real opportunities for self-development.

176-181

Authors: Semenchuk T. B., Lichenko V. Y.

The article is aimed at studying and substantiating the implementation of modern instrumentarium as a form of digitalization, i.e. digitization of all information relating to business processes of enterprise. The article describes the importance of digitalization in the economy as a process of introduction of digital technologies for collecting, transmitting, storing, and processing data. It is defined that digitalization is a modern stage in the development of the digital society, in which digital technologies of working with data prevail, which is implemented through the use of technical means and software solutions. It is proved that a promising instrument at the micro level is the application of digitalization as a factor of sustainable development of business processes. The authors of the article reveal the latest visions of recent research and visions of domestic researchers regarding the conceptual apparatus of digitalization and provided a definition of digital transformation as the basis of the modern instrumentarium of business processes in enterprise. This allowed the authors to systematize their research and identify the main advantages and opportunities for enterprises in the digitalization of business processes, which are presented in this publication. Of course, the definition of advantages and opportunities provides a clear understanding and systematization of competitive advantages of the enterprise when applying the modern instrumentarium, specified by the authors of the presented study. The article also forms the main directions of improving the work of the enterprise and interaction with customers through the implementation of projects of digital transformation of business processes of enterprise, which are manifested in increasing productivity while reducing labor costs, improving the quality of customer service and stimulating innovation in the enterprise. This becomes possible through the implementation of the main five components of the management of business processes, which are given in the article. To substantiate the proposed directions of digitalization of business processes of enterprise, the article provides many contemporary examples (cases) for their implementation. The authors were able to bring and systematize the best practices in accordance with the directions of digitalization of business processes of enterprise and in accordance with a certain industry while preserving the specifics of the enterprises, which will significantly advance the implementation of the proposed measures to improve the business processes of the enterprise.

190-197

Authors: Kholodnyi G. O.

In the current economic conditions, special importance is given to innovative marketing, which generally contributes to the effective commercialization of innovations, ensures the synchronization of the processes of observation, evaluation, modeling, forecasting, control and coordination of innovative marketing activities. The article is aimed at defining the essence and considering the features of functioning of innovative marketing. The article considers general characteristics, subject environment, modern features and contradictions of innovative marketing. A contentual definition of innovative marketing as a modern concept of marketing, innovation-oriented marketing activity of enterprise (organization) regarding constant and continuous improvement of products and methods, instruments and technologies of marketing, formation of new markets and new needs in order to effectively meet consumer demands and use of own resource potential are proposed. The article presents a detailed structure, content-key and instrumental-functional components of innovative marketing; the article identifies significant problems and contradictions in the processes of distribution and development of innovative marketing (ethical contradictions; contradiction between traditional («old») and new marketing; contradiction between globalization and individuality of innovative marketing programs; between stimulation to increase total consumption of goods and limited natural resources and material capabilities of consumers). The carried out studies and the obtained results will reduce the factor of uncertainty and risk in assessments, hypotheses, innovative marketing solutions and actions.

204-212

Authors: Caprian Iurie

Artificial intelligence (AI) is a technological (informational) complex designed to imitate human intelligence to perform tasks that previously required human input. AI has become an important component of the new economic and financial processes, with applications in various fields, including in the banking sphere. The purpose of this publication is to present the essence of AI through the lens of benefits and specific areas of the banking industry, including for combating bank fraud. For this, the author used the publications accessible in the form of analytical reports and expert views. Then a synthesis image was formed on the topic addressed and the related conclusions were formulated. The conducted study demonstrated the high potential of AI for promoting the innovative process on the banking market, raising the quality level of banking products based on deep knowledge of market trends, preferences and customer behavior. In the same way, AI has become an important applicable component within the banking institutions' divisions for management of placements and risks. AI has also become an important component in the activity of ensuring the cybersecurity of banks and the security of customers' banking operations, as well as combating bank fraud in different forms.

224-230

Authors: Marhasova V. H., Dubyna M. V.

The current macroeconomic and political situation in Ukraine is characterized by instability and impact of a number of adverse factors. In such circumstances, Ukraine's debt relations are focused on the increased need to attract financing. At the same time, because of the ongoing war, Ukraine's expenses are constantly and rapidly growing. The revenue side of the budget under such conditions is limited. Today it is impossible to adhere to the chosen strategic benchmark – reducing the share of the external public debt and loans in foreign currency. The article is aimed at studying the practical aspects of attracting financing by Ukraine in the foreign market with an emphasis on the problems accompanying this process. The article examines the main indicators of attracting financial resources in the foreign market, the structure of Ukraine's debt in terms of currencies, as well as an overview of the risks that accompany the current debt situation. The primary task of Ukraine's debt policy is to optimize the attraction of financial resources in the foreign market within the security corridors. Taking into account the experience of attracting financial resources both in the domestic and foreign loan capital markets will allow defining the existing problems and identifying the directions for optimizing the attraction of such financing in the current crisis. Despite the significant need for financing and limited opportunities to attract resources in the domestic market, it is proposed to limit the use of external sources. In the current period, it is proposed to focus on restructuring the existing debt and finding opportunities to attract soft lending programs. Further, in the postwar period, a clear and flexible debt policy should be formed with the definition of quantitative benchmarks for Ukraine's debt security. However, prospects for solving Ukraine's debt problems will appear only after the settlement of the political situation in the country.

240-249

Authors: Holian V. A., Medynska N. V., Kolosa L. L., Zamlynskyi O. S.

It is substantiated that under wartime conditions, formation of a new global nature protection architectonics and decentralization of power, the solution of ecological problems of socioeconomic development passes into a new financial and investment dimension, which requires diversification of sources of financing of capital investments and current costs in environmental protection. It is determined that in the dynamics of the nominal amount of financing of capital investments and current expenditures in environmental protection in the context of the main nature protection measures in 2000–2020, in general, there is an upward trend, which is caused by inflation-devaluation processes, rather than a real increase in assignations to environmental projects both in the public and corporate sectors. It is identified that in 2000–2020 there was a significant difference between the amounts of financing of capital investments and current expenses in the direction of increasing the amount of financial support for the operation and maintenance of environmental infrastructure, rather than their renovation and modernization. It is substantiated that the chronic deficit of financial and investment support for solving ecological problems is caused by excessive unification of sources and methods of financing the renewal of the network of environmental infrastructure objects and rationalization of the use of natural raw materials, which requires diversification of fiscal, budgetary and credit investment instruments of the environmental protection industry. It is determined that increasing investment flows in the environmental sphere of Ukraine depends on the inclusion in the range of priorities of the national environmental policy of the dominants of international environmental conventions, primarily the New Climate Agreement, which will allow obtaining financial preferences from global environmental funds and foreign governments. It is substantiated that the intensification of environmental activities at the level of local self-government will become possible due to an increase in the share of deductions of the natural resource rent and environmental tax to special funds of budgets of territorial communities, which will ensure targeted linking of eco-resource payments to solving the most pressing ecological problems of territorial entities.

23-31

Authors: Kornіvska V. O.

The purpose of the article is to disclose the influence of institutional factors on the formation of the effects of the introduction of a central bank digital currency and to substantiate the prerequisites for the possible introduction of a central bank digital currency (CBDC) in the Ukrainian system of financial and institutional coordinates. The carried out study concludes that the global regulatory community has no final certainty about the very fact of creating such a revolutionary payment mechanism. At the same time, approaches to the design, goals, and possible results of putting the CBDC into circulation are focused on functional areas of analysis, while the issue of the influence of the institutional environment on the formation of the effects of the digital transformation of the monetary space requires a more thorough research. The search for answers to the question of how to use the CBDC to form a controlled, inclusive, transparent, and efficient financial and institutional space should include, as an essential constituent, an analysis of trust in the actions of the government and the central bank at each stage of the CBDC development. The poor and complex experience of introducing the CBDC demonstrates that in the absence of a sufficient level of trust, the financial, economic, and social situation becomes destabilized. The experience of introducing digital currency in an unstable economic environment shows that a central bank’s digital currency can be introduced only if there is a high level of trust in the national currency, the monetary policy pursued by the central bank, and a low level of inflation; the conversion of the national currency into digital form should be preceded by an effective monetary policy aimed at increasing the reliability of the national currency. The author concludes that, given the revolutionary nature of the reform, the introduction of digital currency cannot be used as an element of stabilization measures and cannot be considered a monetary experiment; its prospects should be conditioned by general economic and monetary stabilization

42-48

Authors: Zinchenko O. A., Apalkov S. S.

The article is concerned with substantiating the directions of implementation of the European Green Deal in the system of ensuring national economic interests. The authors characterize the European Green Deal and define the current directions of its implementation in the conditions of post-war development of Ukraine. Among the national economic interests in the reconstruction of Ukraine in the vector of the European Green Deal, the authors distinguish «green» recovery, ensuring raw materials and energy security, «green» transition, restoration of industry on the basis of a circular economy, overcoming the negative environmental consequences of hostilities, spreading the principles of conscious consumption and social responsibility, ensuring food stability in compliance with eco-standards, supporting green projects in all spheres of social activity, green education and environmental culture in educating youth, effective functioning and transparent use of target and donor funds for the development of a «green» economy, decentralization of management and involvement of the public and communities in decision-making. The article substantiates each of these directions, determines the current state and prospects of its implementation. The authors prove that for the success of recovery processes, it is necessary to change the paradigm of thinking from an egocentric attitude to nature to conscious consumption and social responsibility. And active participation of the public in discussing the concept of reconstruction of the country, involving communities in making important decisions on the restoration of territories, information transparency and inclusiveness of power represent the key to the adoption by society of all further administrative, economic, social changes on the way to implementing the European Green Deal. As promising directions for future research, the authors highlight the development of mechanisms for implementing the «green» course with a perspective on post-war recovery, the methodological content of these mechanisms, the development of their instruments.

58-64

Authors: Kondratenko N. O., Dobryanskyy O. I.

The article forms an integrated system of economic security at the national level. It is noted that new threats to Ukraine’s national security today are caused by hostilities on its own territory and certain problems in the country’s economy. In this regard, a sharp lag in technical-technological, organizational, managerial, marketing, and human resources potentials in almost all sectors of the national economy is observed, which significantly affects the level of economic security at the national level. It is specified that when forming an integrated system of economic security at the national level, it is necessary to take into account certain objective circumstances, neglect of which may lead to a loss of control over national interests. It is defined that in today’s conditions, the economic security of a country is the foundation for the functioning of all elements related to this system: political, social, military, environmental, technological, information security, etc. Thus, it can be confidently stated that it occupies a central place in the national security system, since its provision guarantees the vital activity of virtually all spheres of society and contributes to the socioeconomic development of the State. A structure of the economic security of the State is proposed. After analyzing the proposed integrated system of economic security at the national level, the authors note the close interrelation of all types of threats and their impact on the realization of the national interests of the State. It is concluded that the formation of an integrated system of economic security at the national level, which combines the identification of threats to national security and the level of economic security of the country, can ensure the sustainability of all sectors of the economy, long-term economic growth and high quality of life of the country’s population. When building an integrated system of economic security at the national level, the authors identify the main types of threats: of national level, internal economic relations, of territorial level, and threats to public relations, the presence and relevance of which prove the need for an integrated approach to solving the problems of economic security.

74-85

Authors: Iefimova G. V., Pavlova M. D.

The process of reforming local self-government in Ukraine began recently and faces a large number of threats that require detailed study and determination of development prospects. The study aims at identifying the threats and prospects for attracting foreign investment in the Ukrainian territorial communities’ (UTC) activities. It provides an overview of the current state of foreign investment in Ukraine and analyzes the legal and regulatory framework for attracting foreign investment. The research is based on a comprehensive analysis of existing literature and UTCs’ reports, as well as primary data collected by the official website of the decentralization of Ukraine. The study finds that Ukraine has significant potential for attracting foreign investment, but there are several threats that hinder this process. These threats include a lack of transparency, corruption, an unstable political and economic environment, acts of war, and a weak legal and regulatory framework. These factors make it difficult for foreign investors to operate in Ukraine and negatively affect the country’s investment climate. Despite these threats, there are several prospects for attracting foreign investment in Ukrainian territorial communities’ activity. These prospects include the decentralization of power, which has created a favorable environment for local economic development and investment. Additionally, Ukraine has a highly educated workforce, abundant natural resources, and a strategic location at the crossroads of Europe and Asia, making it an attractive investment destination. To realize these prospects, the study recommends that the Ukrainian government take steps to improve the investment climate, including strengthening the legal and regulatory framework, combating corruption, and providing greater transparency. It also recommends that territorial communities develop investment strategies, promote their investment potential, and establish partnerships with foreign investors. By means of SWOT and TOWS analyses, taking into account trends, information provided about the strengths and weaknesses of the community, its capabilities, and threats, in order to attract foreign investment in Ukrainian territorial communities’ activities, the "strengths-opportunities" strategy was chosen. The research emphasizes the common features of UTCs, but developing an investment strategy for each region takes into account its peculiarities. Thus, the choice of a strategic goal is based on the community’s position regarding its advantages and capabilities, existing strengths, and a parallel focus on solving the most pressing problems. This combination will give a powerful impetus to the UTCs’ development and, if implemented, the opportunity to eliminate weaknesses and threats. Overall, the study concludes that Ukraine has the potential to attract significant foreign investment, but this requires a concerted effort from the government and territorial communities to address the threats and capitalize on the prospects.

96-104

Authors: Illiashenko S. M., Shypulina Y. S., Illiashenko N. S.

The article is aimed at developing an approach to defining strategic directions and, in their line, strategies for innovative development of enterprise in the context of technological transformations, depending on the ratio of the levels of its innovative capital and innovative culture, which are considered, respectively, as a set of intellectual resources and the ability to implement them. The structure of intellectual capital and the structure of the innovative culture of enterprise are closer defined in terms of adjusting the composition of their elements and their characteristics in order to account the specifics of innovative development in the unstable conditions of changing technological modes and the fourth industrial revolution. The scheme of interaction between intellectual capital and the innovative culture of enterprise in the process of substantiating the choice of promising directions, focused on the knowledge of its innovative development and the development of appropriate innovative strategies, is determined. This allowed to clarify the role of the basic prerequisites for innovative development: intellectual capital, which concentrates the intellect and knowledge of staff, being the main means and results of innovative activity, as well as innovative culture, which ensures perception, promotes the creation and use of innovations. The article proposes a methodical approach to assessing on a verbal-numerical scale the level of intellectual capital and innovation culture of the enterprise developing in an innovative way. A table of decisions is developed to determine promising directions and corresponding strategies for the innovative development of enterprise, depending on the ratio of assessments of the levels of its intellectual capital and innovative culture. The obtained and aggregated results deepen the foundations of innovation management in the part of improving the management system by formalized procedures for the processes of determining promising directions and strategies for innovative development of enterprises, taking account of the available intellectual resources and opportunities for their implementation in the context of changing technological modes and the fourth industrial revolution. Further research should be aimed at determining the role and place of innovative capital and innovative culture of innovative business enterprises in various spheres of activity and industry branches

111-129

Authors: Iastremska O. M.

The competitiveness of enterprises depends not only on the efficient use of economic resources, promotion of the product brand, but also on meeting the needs of consumers for quality products. Therefore, economic entities should pay attention to the production of goods without deviations from standards and norms and without rejects, which will allow them to win in the market competition. This justifies the relevance of the subject matter of the article and its timeliness. The purpose of the article is to generalize the theoretical concepts of the product quality management process and to develop recommendations on the example of an industrial enterprise of the flow type of production to reduce product defects. The object is the process of managing product quality and reducing rejects. The article’s subject is the theoretical provisions, methods, methodological and practical recommendations for managing the quality of products of industrial enterprises aimed at reducing the percentage of defective products. The main methods used in the article are general scientific methods of cognition: analysis and synthesis, theoretical generalization, monographic, structural-logical and system analyses, special research methods: statistical analysis, expert survey, Pareto rule, Ishikawa method, and graphical method. The main results presented in the article are as follows. Based on the generalization of scientific literature, the author proposes a definition of the concept of quality. Quality should be understood as ensuring the quality of each type of economic resource, which allows for a high-quality course of business processes and production of goods which satisfy the needs of consumers and are provided with their effective demand. In other words, products that are defective in terms of their technical or quality characteristics do not meet their standard and are unable to provide their intended functions. Products can be recognized as defective at any stage of production and operations of the production cycle. On the example of the industrial enterprise under study, the article considers the statistics of nonconformity and defective products in the most important production unit, the work of which is characterized by a significant percentage of rejects, according to operational and output control. Using the Pareto rule, the main causes of rejects are identified and Ishikawa diagrams are constructed for the most significant two causes. Further, in accordance with the Ishikawa diagrams, measures to prevent nonconformities and defects in products are proposed for two main reasons and five sections: equipment; control system; staff; raw materials; and working conditions. A unified standardized sequence for determining the causes of deviations and rejects in 16 stages has been developed. The use of training methods for staff of an industrial enterprise to improve product quality and reduce rejects is proposed.

138-150

Authors: Karpinskyi B. A., Karpinska O. B.

The purpose of the article is to allocate and systematize scientific views on the motives that become an effective strategiologic trend in the formation and development of the State, synthesized and manifested through the State-Creating Patriotism of the Nation (SCPN) with its dominants: qualitative; and quantitative (tax-based). It is emphasized and substantiated that the motives have their own characteristic hierarchy within the system of manifestation of both SCPN and strategiology of development, since they are oriented towards a particular person or the international community of States in general. It is emphasized that in order to select and analyze in detail the manifestation of characteristic motives as to the considered issues of creation of the State and their further activation, it is necessary to carry out a gradation regarding the classification of citizens according to the fundamental provisions of sociology, in particular, through subcultures (i. e., groups of people who recognize a certain system of values and are united are united according to certain social characteristics). It is substantiated that the SCPN represents all that the people in general and every citizen in particular do in the interests of creating an independent, sovereign, civilized State. It is noted that taxes are a quantitative feature and a measure of the motive-actual SCPN to specify the real participation (current and future) of taxpayers in the formation of the financial component of life provision and further development of the State. The author emphasizes that a taxpayer does not just pay taxes, but by doing so, creates his/her own civilized State - for himself/herself and the descendants. It is through a purposeful strategiologic activation of the motiveness of SCPN, changing only by 1% the level of shadowing of the world economy, that it is possible to provide up to $ 350 billion of additional tax revenues to the States’ budget. The motive-based mechanism for activating the process of creation of the State based on the paradigm of the SCPN and the strategiology of the State development is highlighted. The motivational fundamentality of activating the quantitative approach of the SCPN as an effective strategiologic direction of development of each State ensures, in particular: growth of budget revenues; reduction of both the level of the shadow economy due to the both activation of patriotic sentiments of taxpayers and the costs of tax administration; accumulation of more effective opportunities for the State to resolve and ensure the constitutional rights of citizens.

161-169

Authors: Arzhevitin S. M., Makarov O. Y., Krasnova I. V.

Monetary support of the economy represents a necessary prerequisite for ensuring sustainable economic development, which is a priority strategic direction of public policy of any State. The purpose of the article is to identify the features and trends of monetary provision of the world economy in general and in terms of groups of countries, which will contribute to a better understanding of the relationship between economic development and the process of monetization of the economy. The concept of «monetization of the economy» is distinguished as a state and as a process. In the context of management, the monetization of the economy should be considered as a process that is a product of a reaction to the measures of public policies to manage the supply and demand for money, which is expressed in the remonetization and demonetization of the economy, while the state of monetization of the economy is proposed to be considered as a criterion for the adequacy of monetary provision to the economy. It is noted that a sufficient level of monetary provision of the economy has a positive impact on economic development, the dominant component of which is defined as economic growth. The analysis of the monetization of the world economy in the dynamics for 2000-2020 reveals a general trend towards monetary expansion of world economies. Based on data for 133 countries, the article identifies an increasing correlation between the level of monetization of the economy and economic development in the years of 2000, 2010 and 2020, which shows the importance of ensuring the processes of remonetization of economies for the economic development of the global economy. It is determined that the monetization of the world economy has a general upward trend, which intensifies after the passage of economic crises. The hypothesis that there is a link between the level of monetary support of the economy and economic development in other countries is justified. The existence of a positive relationship over the past 20 years, which has been strengthening over time, has been revealed. Several countries have a generally high level of monetization, but do not have tangible progress in economic development, which is primarily due to the non-monetary features of the development of these countries.

185-191

Authors: Kaneva T. V., Karpenko M. Y.

The purpose of the article is to disclose and deepen the theoretical provisions on the nature and role of the revenue side of local budgets in ensuring the socioeconomic development of territories. The State financial policy should be focused not only on solving urgent current problems and tasks, but also have a perspective character, which consists in creating the preconditions for socioeconomic development. The article conceptualizes the role of the local budgets’ revenues in ensuring the socioeconomic development of territorial communities. The main functions of local budgets are defined. The concept of sustainable development and a totality of indicators that characterize it are studied. The theoretical aspects of the impact of local budget revenues on socioeconomic development are revealed. The advantages of budgetary decentralization are determined, the indicators of budgetary decentralization in the field of revenues are considered. The provisions on the impact of decentralization on socioeconomic development are generalized. The authors applied a system approach. They also used the dialectical method, methods of synthesis and analysis, comparison and generalization. It is substantiated that local budgets play a significant role in regulating socioeconomic processes, performing both distributive and regulatory functions. Local institutions should have sufficient financial resources at their disposal to finance public services and infrastructure development. The transformation of interbudgetary relations is intended to increase fiscal responsibility and motivation to accumulate own budget revenues to cover expenditures. It is defined that fiscal decentralization is aimed at improving the quality of public administration and the formation of financially viable territorial communities. The decentralization processes are intended to improve the quality of public administration and form financially viable territorial communities in which the basic set of public services will be as close to the consumer as possible, and the quality of these services will meet the established criteria.

198-204

Authors: Lysenko O. V.

The world market of hotel services is constantly changing, has a dynamic structure, develops in interaction with other markets of goods and services, is influenced by the market environment. Therefore, modern hotels have to adapt to a new type of tourists with rather high requirements for accommodation conditions. In Europe, there is a tendency to stay in 1* and 2* hotels. The study covers data from such Polish cities as Wroclaw, Poznan, Gdansk. And they are the spatial series, on the basis of which regression mathematical models are built for evaluating the trends of changes in the level of prices for the corresponding hotel rooms. The series are spatial because the data are collected at a specific moment in time, but from different objects located geographically at different points. The built models are not representative, but they provide an opportunity to assess the trends of price growth or decline and the possibility of entering into crisis economic manifestations. The work is devoted to the analysis of trends in hotel room price changes and the evaluation of these changes using the construction of regression economic-mathematical models of space and time series. The relevance and significance of the study lies in the analysis and assessment of price trends for standard hotel rooms in the popular segment of 1* and 2* hotels in Poland. This country is Ukraine's closest neighbor, therefore the study of economic trends in the development of its hotel industry is relevant not only for trends in Europe, but also for the future of the hotel segment of our country. The trends in the development of the hotel industry in Europe and in Poland in particular are analyzed. Extensive statistical material has been collected, which is up-to-date, because the figures are taken from booking sites as of November 2022. Most often, the analysis of economic trends in the development of the hotel industry is based on expert assessments or statistical data from travel agencies. The conducted analysis is based on approaches to mathematical modeling and the use of mathematical and statistical tools of the Microsoft Excel software. The conducted analysis showed the presence of a mathematically defined tendency towards a moderate increase in prices for «STANDARD» hotel rooms. The price function for these hotel rooms is increasing and crosses the growth limit which is the corresponding exponential function built on the base of the same spatial number series.