Herald of LUTE. Economic sciences

USE OF MODERN DIGITAL TECHNOLOGIES IN ACCOUNTING AND CONTROL OF BUSINESS PROCESSES OF AN ENTERPRISE

2026-06-09T15:51:08+03:00

The feasibility of introducing digital tools into the accounting and control system of business processes at the enterprise as a means of increasing the efficiency of financial and production resource management is substantiated. Modern trends and technologies that are being formed, developing and determine the possibilities of digital transfor-mation of accounting are considered. The main areas of digitalization of accounting are investigated, in particular, au-tomation of document flow, integration of ERP systems, use of specialized software products for tax and management reporting, analytics and cost forecasting, as well as increasing cybersecurity and implementation of mobile accounting. The importance of digital technologies for ensuring transparency of accounting, data accuracy and reducing the time for reporting is revealed. The main areas of development of digital accounting of the enterprise are determined using the example of specific software solutions and the expected effect of their application. The advantages and disadvantages of using electronic tools in accounting of the enterprise are investigated. The main automated accounting systems that allow integrating various processes of the enterprise's activity and ensure accuracy and efficiency of accounting are high-lighted. The feasibility of using ERP systems and modern digital platforms for accounting automation at the enterprise as a means of increasing the accuracy, efficiency and transparency of financial and management information is substan-tiated. The automation of synthetic and analytical accounting is considered as a key element of controlling the movement of financial and material resources and the formation of internal and external reporting indicators. The focus is on the role of digital tools in supporting managerial accounting and providing analytical data for making tactical and strategic management decisions. The importance of the phased implementation of digital technologies for effective resource man-agement and improving the quality of information support for enterprise management is emphasized. It is concluded that the use of digital technologies in accounting involves a comprehensive approach that combines automation, analytics and integration of information flows aimed at increasing the competitiveness and strategic development of the enterprise.

GREEN INVESTMENTS AS FINANCIAL FLOWS AND INSTRUMENTS FOR ENERGY MODERNIZATION OF THE UKRAINIAN ECONOMY IN THE CONTEXT OF POST-WAR RECOVERY

2026-06-09T15:51:03+03:00

This article examines the theoretical, methodological, and practical foundations of green investment as a key driver of the ecological transformation of the national economy. The relevance of the study is due to the need to modernize Ukraine’s energy sector, which has suffered extensive damage as a result of the full-scale war. The article analyzes the nature and structure of the international capital market, where green investments are regarded as targeted financial flows aimed at decarbonization and the deployment of low-carbon technologies. It is demonstrated that the modernization of the energy sector in the context of post-war recovery should be based on the principles of the European Green Deal and sustainable development. The study provides a comprehensive analysis of the dynamics, composition, and structure of investments in Ukraine’s renewable energy sector by funding source during 2022-2025. Structural shifts in the investment climate are identified, particularly the declining role of bank lending and the increasing importance of international financial institutions. Particular attention is paid to the main forms of international cooperation in the field of green investment during 2024-2025. The findings indicate that the integration of innovative financing instruments, including green bonds and ESG investment mechanisms, contributes to risk diversification and enhances investment at-tractiveness. Based on an analysis of financial flows into the renewable energy sector, a mechanism for stimulating cap-ital investment through the expansion of public–private partnership models is proposed. Such an approach would reduce risks for donors and investors, mobilize domestic financial resources, and ensure the long-term sustainability and inde-pendence of Ukraine’s energy system. The study substantiates that the effective application of green financing mecha-nisms can transform green investments into a powerful instrument for the energy modernization of Ukraine’s economy during post-war reconstruction, while strengthening the country’s energy independence and environmental security.

DETERMINANTS OF THE DEVELOPMENT OF INTERNATIONAL MARKETING IN THE GLOBAL MARKET

2026-06-09T15:50:53+03:00

The formation of a list and systematic application of marketing tools requires a deep understanding of the modern determinants of the development of international marketing and global markets. Such determinants include tech-nological innovations, digitalization of business processes, transformation of consumer behavior, regulatory and tariff restrictions, geopolitical risks, as well as trends towards integration and localization of markets. Awareness of these factors is necessary for the development of adaptive marketing strategies that can ensure effective penetration of inter-national markets, minimize risks and increase the economic stability of enterprises in a turbulent environment. The article focuses on the issues of developing and applying effective and advanced international marketing practices aimed at in-creasing volumes and enhancing the efficiency of enterprises’ operations in global markets for products and services. The purpose of the article is to summarize and further develop theoretical and applied-methodological provisions re-garding the determinants of international marketing development in the global market. The article examines the role of activating the foreign economic activity of Ukrainian enterprises as a strategy for overcoming crisis conditions, particu-larly in the context of war. It demonstrates that an effective entry into global markets contributes to the diversification of revenues, attraction of investments, optimization of logistics and distribution chains, and enhancement of product com-petitiveness. The necessity of a systematic application of international marketing tools – including strategic positioning, pricing and product policy formation, communication, and distribution mechanisms – is emphasized for achieving sus-tainable competitive advantages. The article highlights contemporary determinants of international marketing and global market development, including technological innovations, digitalization of business processes, changes in consumer be-havior, regulatory and tariff restrictions, and geopolitical risks. Leading contemporary determinants of international marketing development in the global market are identified and classified by areas: economic, technological, socio-cul-tural, politico-legal and regulatory, competitive, ecological, and sustainable development factors. The article emphasizes the need to develop new theoretical, methodological, and applied approaches that will ensure comprehensive research of marketing channels and contribute to the sustainable development of Ukrainian enterprises in international markets.

PROBLEMS OF DOCUMENTING OPERATING ACTIVITIES UNDER CONDITIONS OF TRANSFORMATIONAL CHANGES

2026-06-09T15:50:50+03:00

Contemporary transformational processes necessitate the definitional and functional reconsideration of the document as a fundamental instrument for verifying the facts of economic activity. A document is being transformed from a physical medium into a dynamic set of structured data existing within a digital environment. In turn, such trans-formations lead to practical changes in the documentation system and, accordingly, require continuous attention. This process acquires particular theoretical and practical significance in the context of operating activities, as they constitute the dominant share in the overall functioning structure of business entities. The purpose of the article is to examine the essence of the document as the principal means of confirming the facts of economic life, as well as to identify directions for improving the documentation of operating activities, taking into account recent changes in the registration and doc-umentary formalization of business transactions. The theoretical and methodological basis of the study comprises general scientific, specialized, and empirical methods of cognition, including bibliographic analysis, theoretical generalization, comparison, observation, juxtaposition, and concretization. Within the framework of the research, the interpretations of the definitions «document» and «primary document» presented in academic discourse and regulatory legal acts have been analyzed and generalized. The terminological apparatus has been modernized through the differentiation of the concepts of «primary document» and «supporting document» taking into account current trends in the development of accounting systems. Alongside the theoretical reconsideration, the study proposes approaches to optimizing the docu-mentation of operating activities through systematization, rational reduction in the number of forms, and unification of the requisites of primary documentation in order to enhance the efficiency of recording the facts of economic life.

THE ROLE OF TOURISM IN THE DEVELOPMENT OF TERRITORIAL COMMUNITIES OF UKRAINE

2026-06-09T15:50:45+03:00

The article examines the peculiarities of the spatial organization of the tourism and recreational potential of Ukraine under conditions of wartime transformations, decentralization, and the post-war recovery of territorial communities. The aim of the study is to identify current trends in tourism development within the territorial communities of Ukraine, determine the level of implementation of the tourism and recreational potential of the regions, and substantiate the role of tourism as a factor of socio-economic development of communities. The research methodology is based on the application of systemic, spatial, statistical, comparative-geographical, and analytical approaches. The study employs official statistical data from the State Agency for Tourism Development of Ukraine, materials from international organizations, scientific publications, and strategic documents in the field of tourism development. The study found that the tourism and recreational space of Ukraine is characterized by significant territorial differentiation and polarization of tourism development. A shift of tourist flows toward relatively safe regions in the western and central parts of the country, the intensification of domestic tourism, and the strengthening of the role of territorial communities in shaping tourism policy and developing local tourism products were identified. It has been proven that tourism potential is most effectively realized in communities with a high level of institutional capacity, developed tourism infrastructure, and effective use of territorial marketing and branding mechanisms. It was determined that tourism development provides not only economic benefits through increased revenues to local budgets, employment growth, and investment activity, but also positively affects the social development of communities by modernizing infrastructure, improving the quality of life of the population, and stimulating the cultural environment. The practical significance of the research results lies in the possibility of using the obtained conclusions by public authorities, local self-government bodies, and tourism sector stakeholders in the formation of tourism development strategies, planning the post-war recovery of territories, developing tourism products, and creating mechanisms to enhance the competitiveness of territorial communities in Ukraine.

HUMAN CAPITAL IN THE NOOECONOMICS: PRESENCE OR PRODUCTIVITY?

2026-06-09T15:50:37+03:00

The cultural and existential content of the formation of the human capital of the nooeconomics – cognitariat is investigated. The idea of the need to institutionalize the normative pattern of the ideational type of culture as an incubation center for the generation of the cognitariat, denoted by the metaphor of the «Ark», is put forward. The spread of digitalization and the prospects for the application of quantum technologies are interpreted as parameters of the limit determinism of socio-cultural fluctuations of economic systems and technological prerequisites for the formation of the nooeconomy. In addition to the «incubation institution», the possibility of identifying an alternative anthropogenic center of cognitariat generation, which accumulates the meganarratives of the «pole of completeness», is considered. Attention is focused on the axiological-cultural and socio-economic opposition of the meritocracy of the cognitariat and the oligarchy of the rentiers, which are denoted by the metaphor of the «creole». The social mechanism of creolization and its restrictive impact on the possibilities of economic development are clarified. The cognitive-existential contours of the self-transcendence of the will and imagination of the cognitariat are outlined through the intentional references of the axiological-dimensional ontology. It is argued that the socioentropy of the senses in the narratives of sensual culture has given rise to a special economic category of producers and consumers of the services of spectacular impressions – urgopithecus, who act as a material for ensuring the legitimacy of the reproduction of the power of the Creoles. The concept of «liminality» is understood as the capacity of the paternal corridor of culture in the form of an «incubation» institution to generate the passionarity of the cognitariat through the implementation of an alternative paradigmatic project of the socio-economic order. A hypothesis is put forward, where the topos of semantic vacuum as the continuity of compressed meanings of all possibilities of all actualizations of praxeological applications of resources and labor is understood as the immanent-infinite space of human consciousness, limited only by the descriptive tools of axiological text-making of the imagination and the semiotic tools of culture. It is Ukraine, in the opinion of the authors, that has the most favorable prerequisites for the formation of cognitariat, proceeding, first of all, from the grassroots initiative of passionate responses to the absurd challenges of agonizing empires.

ACCOUNTING AND ANALYTICAL TOOLS IN THE SYSTEM OF VALUE-ORIENTED MANAGEMENT

2026-06-09T15:50:31+03:00

The results of the analysis of providing informational and analytical support for value-oriented manage-ment regarding the potential and factors of growth of the market capitalization of the enterprise are presented. The purpose of the article is to reveal the functions of accounting and analytical tools in the management processes according to the value approach and to formulate directions for its improvement. Problematic aspects in the methods of forming generalized information about cost components and its compliance with managerial needs are presented. It was estab-lished that certain types of indicators and indicators in the integrated system of measuring value factors do not meet the modern needs of management based on value criteria. It is argued that the appearance of new significant factors influ-encing the cost requires the adjustment of the existing content of the accounting and analytical dimension for this type of enterprise management. It has been established that the accounting approach of mapping and methods of enterprise value analysis, which is dominant in the domestic economy, cannot fully meet the needs of the type of management under con-sideration. The focus and approaches to establishing a generalizing (integral) indicator as a basic guideline for changes in the market value of the company's equity capital have been determined. A conclusion was made about the feasibility of using cost (property) and income methodical approaches to estimating the value of an enterprise to establish an indicator of economic added value, which should be considered as a basis for the introduction of this type of management in the adapted to the conditions of the Ukrainian economy. Further research should be considered through the prism of creating an appropriate system of information and analytical support, which is based on standardized data of the accounting system, expanded with information of rationally constructed management accounting. This approach leads to the need to make changes to traditional approaches to the formation of accounting policy parameters for the formalized display of the economic potential of the enterprise in order to ensure the processes of managing its market capitalization.

CRM SYSTEMS AS A TOOL FOR INCREASING THE EFFICIENCY OF BUSINESS ACTIVITIES IN UKRAINE

2026-06-09T15:50:13+03:00

The article examines the peculiarities of using CRM systems as a tool for increasing the efficiency of en-trepreneurial activity in Ukraine under conditions of economic digitalization, growing competition and martial law. It is determined that CRM systems ensure business process automation, optimization of customer interaction, improvement of service quality, and enhancement of managerial decision-making efficiency. The current trends in the development of the CRM solutions market in Ukraine are analyzed, and it is established that the full-scale war became a catalyst for the transition of businesses from russian software products to Ukrainian and international systems. It is proved that domestic CRM platforms are characterized by flexible settings, adaptation to the needs of Ukrainian businesses, availability of a Ukrainian-language interface, and integration with local digital services. The article characterizes the main functions of CRM systems, including customer database management, sales automation, analytics, integration with communication channels, and reporting. It is established that the use of CRM solutions contributes to increasing labor productivity, improving coordination between departments, boosting sales volumes, and enhancing the customer-oriented approach of enterprises. The study investigates the peculiarities of CRM system implementation by enterprises of different sizes. It is determined that large companies mainly implement ERP systems with integrated CRM modules, while small and medium-sized businesses prefer affordable cloud-based solutions with basic or advanced functionality. It is substantiated that the effectiveness of CRM system implementation depends on the correct selection of a software product in accordance with the strategic goals of the enterprise, the specifics of its activities, and the needs for business process automation. It is concluded that CRM systems are an important element of the digital transformation of Ukrainian business and one of the key factors in increasing enterprise competitiveness.

ECOSOCIAL TECHNOLOGIES AS A TOOL FOR SUSTAINABLE TOURISM DEVELOPMENT OF NATURAL PROTECTED AREAS

2026-06-09T15:50:06+03:00

The article is devoted to the substantiation of the theoretical and methodological principles of integrating eco-social technologies into the system of sustainable tourism development management in natural protected areas. The relevance of the study is due to the fundamental contradiction between the growing demand for nature-oriented tourist products and the need to preserve the ecological, biological and socio-cultural integrity of tourist ecosystems. It is estab-lished that the transition from a product-oriented to a service-oriented concept of tourism development in the context of service-dominant logic necessitates the formation of fundamentally new management approaches capable of harmonizing the tourism needs of society with the imperatives of preserving natural protected areas. Eco-social technologies are considered as a system-forming element of sustainable tourism development, encompassing green technologies of nature consumption, assistive technologies, eco-social innovations and technologies for the rehabilitation of the natural envi-ronment. A participatory approach to the joint creation of ecosystem value is substantiated, in which the tourist acts as both an active consumer and a determinant of the value of the tourist product. A cognitive model of the inclusion of eco-social technologies in the development of tourism in natural protected areas is proposed, which reflects the cause-and-effect relationships between the key factors of this process at the micro-, meso- and macro-levels of management. Five types of cognitive reactions of tourism entities to the introduction of eco-social technologies are identified: skeptical attitude, limited understanding, formal acceptance, positive perception and innovative thinking. The feasibility of using social marketing tools as a democratic management approach to the formation of a pro-ecological behavioral model of tourist consumption is proven. Prospects for further research are associated with the empirical verification of the pro-posed model and the development of quantitative tools for assessing the effectiveness of the introduction of eco-social technologies in natural protected areas of Ukraine.

THE ROLE OF INTERBUDGETARY TRANSFERS IN ENSURING FISCAL DECENTRALIZATION OF REGIONS

2026-06-09T15:49:59+03:00

The key tool for redistributing financial resources between levels of the budget system is inter-budgetary transfers, which are designed to reduce disparities in the socio-economic development of territories and guarantee the provision of basic public services regardless of the level of the revenue base of local budgets. The complexity of budget processes under martial law, the growth of expenditure obligations, and the uneven financial capabilities of regions enhance the role of intergovernmental transfers in ensuring the stability of the budget system, while at the same time actualizing the problem of their impact on deepening fiscal decentralization. The topic of intergovernmental relations is extremely relevant in conditions of full-scale war and economic instability, since effective financing of local budgets directly affects the livelihoods of communities and the development of regions. Analysis of the transfer system and their impact on the financial autonomy of local governments allows us to identify key problems and ways to overcome them, which is important for the formation of sustainable and flexible mechanisms of state support for territorial communities. Inter-budgetary relations in Ukraine support the viability of local budgets, but they exacerbate regional inequality, limit the autonomy of local government, and require more flexible resource allocation mechanisms that take into account the real needs of communities, especially in times of crisis and war. The article analyzes the dynamics and problems of intergovernmental relations in Ukraine in the period 2020–2024 with an emphasis on the impact on regional develop-ment. It examines the change in the volume of transfers, the share of transfers in local budget revenues, and the structural features of community financing before and during martial law. Key problems were identified: high dependence of local budgets on transfers, fiscal asymmetry between regions, prevalence of targeted subventions, and limited financial auton-omy of communities. Directions for overcoming the shortcomings of the system are proposed, in particular: increasing local budgets' own revenues, improving the structure of transfers, introducing targeted support for affected territories, reserve mechanisms for financial stabilization, and transparent control over the use of funds.

DOMINANTS OF MIGRATION CAPITAL ACCUMULATION: A PROJECTION OF THE DEVELOPMENT OF UKRAINE’S DOMESTIC CONSUMER MARKET

2026-06-09T15:49:57+03:00

The article examines the modern dominants of migration capital accumulation and their impact on the development of Ukraine’s domestic consumer market under conditions of wartime and post-war economic transformation. The study emphasizes that, in the current crisis environment, migration capital functions not only as a source of financial inflows in the form of migrant remittances, but also as a comprehensive strategic resource encompassing the human, intellectual, investment, and entrepreneurial potential of Ukrainian migrants and the diaspora. It is substantiated that the effective capitalization of migration resources is capable of supporting domestic consumer demand, fostering the development of small and medium-sized enterprises, stimulating local markets, strengthening the economic resilience of the state, and creating prerequisites for Ukraine’s post-war recovery. Particular attention is paid to the analysis of the key dominants of migration capital accumulation, including migrant remittances, the intellectual potential of the Ukrain-ian diaspora, the development of transnational entrepreneurship, the digitalization of financial services, migrants’ in-vestment activity, human capital, mechanisms for migrant reintegration, and modern state migration policy. Their impact on Ukraine’s domestic consumer market is examined through the mechanisms of stimulating purchasing power, expand-ing domestic demand, developing the entrepreneurial environment, and intensifying economic circulation. The article proposes the author’s concept of the “migration multiplier,” which considers migration capital as a factor generating a comprehensive multiplicative effect within the national economy. An original economic and mathematical model for the capitalization of migration capital has been developed, enabling the assessment of the impact of migration resources on the level of economic resilience, investment activity, employment, and the development of Ukraine’s domestic consumer market. The study also proposes conceptual approaches to the formation of a modern state policy for migration capital management focused on stimulating the investment use of migration resources, developing digital financial infrastructure, supporting transnational entrepreneurship, and creating a favorable environment for the return and reintegration of Ukrainian migrants. The practical significance of the research lies in the formation of modern mechanisms for integrating migration capital into the system of strategic development of the national economy, strengthening the domestic consumer market, and ensuring Ukraine’s economic security under conditions of global socio-economic instability.

TAX INTEGRITY AS A FACTOR IN ENSURING THE TAX SECURITY

2026-06-09T15:49:55+03:00

The article examines category of tax integrity that is interpreted in national legislation, academic literature, and international sources. The importance of integrity in tax relations is significant, as it strengthens public trust in state institutions, reduces tax evasion and corruption risks, improves the efficiency of the tax system by ensuring stable budget revenues, and contributes to sustainable development by supporting the financing of social and economic programs through fair tax administration. Based on the analysis of domestic legislation, academic studies, and international sources, it is established that tax integrity in Ukraine is primarily considered a legal category that ensures transparency in tax administration and fosters taxpayers’ trust, while international approaches emphasize ethical standards, tax mo-rale, and good governance. This concept integrates legal, economic, and ethical dimensions and is essential for building an effective and fair tax system. The proper compliance with tax rules by all participants in tax relations enhances tax security, whereas lack of integrity leads to the accumulation of tax debt, the expansion of the shadow econ-omy, and a decline in the level of tax agreement and payment. Integrity in tax administration and compliance combines both the adequacy of budget revenues and the protection of taxpayers’ rights. At the same time, strengthening tax integrity requires a clear distinction between “legitimate tax optimization” and “non-compliant behavior” based on the use of illegal schemes. It is determined that tax integrity in Ukraine is shaped by both institutional and economic factors and remains vulnerable to crisis conditions. Despite improvements in tax administration efficiency, the persistence of signif-icant tax debt and the decline in voluntary tax compliance indicate the need to strengthen incentives for compliant tax-payer behavior, improve control mechanisms, and enhance transparency in interactions between the state and business. Increasing the level of tax integrity is a key prerequisite for strengthening the tax security of the state and ensuring the stability of budget revenues.

MARKETING STRATEGY OF A PROFESSIONAL FOOTBALL CLUB: THE CASE OF FC “RUKH” (LVIV)

2026-06-09T15:49:43+03:00

The article examines the features of the formation and implementation of a marketing strategy of a profes-sional football club in the context of the development of the sports industry and digital transformation. The purpose of the study is to analyze the marketing strategy of FC Rukh (Lviv) and to develop strategic recommendations for its im-provement. The methodological framework of the research is based on general scientific and specialized methods, in-cluding analysis and synthesis, systemic and structural-functional approaches, content analysis of open sources, as well as SWOT and TOWS analysis. The study considers the theoretical foundations of sports marketing and identifies the key elements of a professional football club’s marketing strategy, including brand positioning, target audience segmentation, the 4P marketing mix and a comprehensive fan strategy. Based on the analysis of official materials of FC Rukh, statistical data of the Ukrainian Premier League, and the club’s digital communication channels, the current state of the marketing activities of FC Rukh (Lviv) is characterized. The strengths and weaknesses of the club’s marketing strategy, as well as opportunities and threats to its development in a competitive sports environment, are identified. Particular attention is paid to the role of digital tools in shaping fan experience, enhancing interaction with supporters and strengthening the club’s social role in the region. Based on the results of the SWOT and TOWS analysis, strategic recommendations are formulated to improve the marketing strategy of FC Rukh, aimed at strengthening brand identity, expanding the fan base, increasing the effectiveness of digital communications and enhancing partnership relations. The practical significance of the study lies in the possibility of applying the obtained results in the activities of professional football clubs in Ukraine when developing and adjusting marketing strategies. Prospects for further research are associated with a comparative analysis of the marketing strategies of Ukrainian Premier League clubs and an assessment of the effectiveness of digital tools for fan engagement.

ORGANIZATION OF ACCOUNTING AS THE BASIS FOR FORMING A TRANSPARENT SUSTAINABLE DEVELOPMENT REPORTING SYSTEM

2026-06-09T15:49:34+03:00

The article provides a comprehensive analysis of the transformation of the role of accounting in the context of globalization, digitalization, and increasing public expectations of corporate responsibility. It is substantiated that modern accounting is no longer limited to recording financial transactions and is becoming a strategic management support tool capable of providing comprehensive information support for decision-making and assessing the impact of enterprise activities on economic, social, and environmental aspects in accordance with ESG criteria (Environmental, Social, Governance). Modern scientific approaches of domestic and foreign researchers to the integration of financial and non-financial indicators into the accounting system and the formation of transparent sustainable development re-porting are considered. The issues of improving accounting systems, implementing digital technologies and analytical platforms, as well as adapting accounting methodologies to international ESRS and ISSB standards are analyzed, which allows increasing the comparability and reliability of information for a wide range of stakeholders. The organizational aspects of integrated accounting, which combines classical financial methods with the assessment of ESG indicators, were studied, and key areas of transformation of the accounting system were identified: institutionalization of ESG com-ponents in accounting policy, personification of responsibility for data formation and verification, coordination between the accounting service, environmental and social departments, improvement of internal control and audit procedures. The results obtained indicate that the integration of financial and non-financial indicators into a single system of ac-counting and analytical management support contributes to increasing transparency, reliability and strategic value of information, optimizing resource use, strengthening stakeholder trust and forming long-term sustainability of enterprises. The proposed approaches allow for the formation of high-quality, reliable and comparable sustainable development re-porting that meets modern requirements of the business environment, international standards and expectations of a wide range of information users.

ANTI-CRISIS MANAGEMENT OF VOLUNTEER ORGANIZATIONS

2026-06-09T15:49:33+03:00

The article examines current issues of the functioning of volunteer organizations. The role of volunteer organizations in the formation of civil society is clarified. Well-known international and Ukrainian volunteer organiza-tions are named, a comparative analysis of their functioning is made. It is found that the management of volunteer or-ganizations in Ukraine has a number of unique features that distinguish it from traditional approaches to the management of commercial or state structures. The purpose of the article is to theoretically substantiate and develop practical ap-proaches to forming a system of anti-crisis management of volunteer organizations, taking into account their specifics, resource limitations, and dependence on the external environment. The article identifies key threats to the functioning of volunteer organizations, including financial instability, staff shortages and volunteer burnout, information risks, de-creased trust from society and donors, and organizational informality of management processes. It is substantiated that anti-crisis management in volunteer organizations is preventive in nature and should be aimed not only at overcoming the consequences of crises, but also at their early identification and minimization of risks. A model of anti-crisis manage-ment of a volunteer organization is proposed, which includes the following components: monitoring of the internal and external environment, anti-crisis planning, a flexible resource management system, effective communications with stake-holders, and mechanisms to support volunteer motivation. Particular attention is paid to the role of leadership, digital management tools, and partnership with government, business, and public structures. The practical significance of the results lies in the possibility of their use by leaders of volunteer organizations to increase the sustainability of activities, adapt to crisis conditions, and ensure the continuity of socially significant functions. Further scientific research in the field of anti-crisis management of volunteer organizations should be directed towards deepening the theoretical and methodological principles of managing the activities of non-profit structures in conditions of protracted crises and insta-bility of the external environment. In particular, the formation of comprehensive models of anti-crisis management adapted to different types of volunteer organizations by scale of activity, level of institutionalization and areas of social support is promising.

ACCOUNTING PROVIDING FOR SPECIALIZED ASSETS MANAGEMENT OF HOTEL BUSINESS ENTERPRISES

2026-06-09T15:49:32+03:00

The article examines the theoretical, methodological and applied aspects of improving the management of specialized assets of hotel enterprises. The relevance of the topic is due to the strengthening of competition in the field of hospitality, the growing role of the material and technical base in the formation of a unique market offer, and the need to increase the efficiency of the use of assets that have a limited possibility of alternative application. In modern conditions, it is precisely such assets that largely determine the quality of the hotel product, the level of service and the investment attractiveness of the enterprise. The purpose of the study is to substantiate and systematize key areas of improvement in the management of specialized assets, taking into account the requirements of financial accounting, economic analysis and strategic management of the company's value. In the process of research, the essence of specialized assets as objects of fixed assets, characterized by functional uniqueness, close connection with a specific model of providing hotel services and low liquidity in the open market, was clarified. It is shown that current approaches to their accounting display and evaluation do not fully take into account the economic specificity of such assets, which leads to information distortions in financial reporting and a decrease in the quality of management decisions. The need to apply a systematic approach that covers the full cycle of asset management is substantiated: from their identification and initial recognition to evalu-ation, depreciation reproduction, control of use efficiency and investment decision-making. A complex of interrelated directions for improving the management of specialized assets of hotel enterprises is proposed. In particular, the need to formalize the criteria for their identification based on functional uniqueness, degree of irreplaceability and impact on income formation is determined. The expediency of improving methodical approaches to fair value assessment in the absence of an active market by combining cost and income approaches, taking into account the specifics of the use of objects within a specific business model, is revealed. The need to apply a component approach to depreciation, which provides a more accurate reflection of the process of consumption of economic benefits from the use of assets, is sepa-rately substantiated. An important direction is the implementation of the system of indicators of the efficiency of the use of specialized assets, which allows assessing the level of their loading and contribution to the formation of operating income in terms of functional divisions. The significance of the digitalization of management processes has been proven, in particular the use of asset management information systems and technologies for automated monitoring of the technical condition, which ensures the transition from a reactive to a predictive service model. Particular attention is paid to strengthening the investment approach to asset management, which involves considering them as a source of added value formation of the enterprise and an object of strategic management. The expediency of ensuring functional flexibility in the use of assets through their repurposing and multifunctional application is also considered. The results of the study show that the integration of the proposed directions allows to significantly increase the accuracy of the evaluation of specialized assets, the efficiency of their use and the quality of management decisions. This forms the prerequisites for the transition to a value-oriented model of hotel enterprise management, increases its adaptability to changes in the market environment and contributes to strengthening long-term competitive positions.

ORGANIZATION OF INTERNAL CONTROL OF ENTERPRISES' ACTIVITIES

2026-06-09T15:49:30+03:00

Enterprises providing freight forwarding services organize cargo transportation, coordinate interaction between various participants in the logistics process, and also perform a significant number of related operations related to customs clearance, insurance, storage and information support of transportation. In the process of providing freight forwarding services, there is a need for effective control over business operations, financial flows and compliance with contractual obligations. It is internal control that is one of the key tools for ensuring the stability and efficiency of the functioning of freight forwarding enterprises. The article deeply investigates the theoretical, methodological and applied aspects of the organization of internal control of the activities of enterprises providing transport and forwarding services. The feasibility of forming a comprehensive internal control system is substantiated, taking into account the industry spe-cifics of forwarding activities, a significant number of business transactions, an increased level of financial and opera-tional risks, as well as multilateral contractual relations at enterprises providing transport and forwarding services. The place of internal control in the management system of enterprises providing transport and forwarding services is deter-mined, its functions, principles, objects and methods are characterized. Particular attention is paid to the control of contractual relations, settlements with counterparties, income and expenses, as well as compliance with tax and customs legislation at enterprises providing transport and forwarding services. Directions for improving the internal control sys-tem by implementing a risk-oriented approach and using modern information technologies at enterprises providing transport and forwarding services are proposed.

FINANCIAL MECHANISM FOR THE DEVELOPMENT OF DOMESTIC AGRICULTURAL EXPORTS IN MODERN CONDITIONS

2026-06-09T15:49:29+03:00

The article summarizes and develops a number of new practical recommendations for the formation and implementation of an effective state policy to increase the volume of domestic agricultural exports. At the same time, the development of agricultural exports is considered as a composite characteristic of the following components: an increase in the volume of exports of agricultural products in terms of volume and value; improving the export structure, in partic-ular increasing the share of products with high added value and the depth of their processing; increasing the price char-acteristics of agricultural exports; improving the geographical structure of agricultural exports; improving the marketing parameters of domestic agricultural exports; using exports as a factor in activating and increasing the efficiency of other components of foreign economic activity of domestic producers and exporters of products of the country's agro-industrial complex. It is shown that a significant obstacle to the development of agricultural exports in Ukraine today is the problem of forming and using financial support for the activation and development of relevant processes. Therefore, the purpose of the study is to substantiate the structure and provisions of the financial mechanism for the development of domestic agricultural exports in the current conditions of instability in Ukraine. The composition and structure of the elements – components of the financial mechanism, the fundamental ones of which are: a) financial provision; b) financial regula-tion; c) financial instruments; d) indicators of the implementation of the goals and objectives of the mechanism, have been identified and characterized. It is argued that the introduction of a certain financial mechanism in practice will allow to activate the domestic production of agricultural products in Ukraine, improve its potential and structural char-acteristics, as well as increase the scale of exports of these products, which will positively affect the improvement of the parameters of macroeconomic, production, foreign economic, investment and food security of the national economy of Ukraine.

COMMODITY EXPERTISE AS A TOOL FOR MINIMIZING RISKS IN INTERNATIONAL TRADE

2026-06-09T15:49:27+03:00

International trade contributes to the expansion of product sales markets, the intensification of foreign economic relations and the deepening of integration processes in the global economy. At the same time, the functioning of international trade is accompanied by a high level of uncertainty and various risks, which necessitates their systema-tization and the search for effective mechanisms for minimization. A comprehensive study of the risks that accompany international trade in the conditions of a globalized economy has been conducted, and the role of commodity expertise as a key tool for minimizing them has been identified. The purpose of the article is to substantiate the role of commodity expertise as a key tool for minimizing risks in international trade, which ensures increased efficiency of foreign trade activities and the formation of a preventive risk management mechanism. It is emphasized that international trade ope-rations are characterized by a high level of uncertainty caused by both objective factors (economic instability, currency fluctuations, changes in the regulatory framework) and subjective factors (specificities of interaction between counter-parties, logistics organization, product quality control). A special place is occupied by risks that are directly related to the product, its quality and compliance with established requirements, because they most often become a source of finan-cial losses and reputational problems. In this context, commodity expertise is considered as an effective preventive man-agement mechanism that provides an objective assessment of product properties, confirms its compliance with standards, allows you to identify defects, signs of falsification or errors in labeling. Systematization of risks in a structured form made it possible to outline specific mechanisms for their minimization by means of expertise, which contributes to the transparency of commercial transactions and reduces the likelihood of disputes. It is proven that commodity expertise performs not only a control but also a strategic function, integrating into a comprehensive system of risk management of international trade and ensuring its stability and reliability. Prospects for further research are to develop a unified clas-sification of risks taking into account industry specifics, implement digital technologies to automate expert procedures and assess the effectiveness of preventive mechanisms in the long term.

METHODOLOGY OF CONTROL OF OPERATIONAL ACTIVITIES IN THE MANAGEMENT SYSTEM OF A TRADE ENTERPRISE

2026-06-09T15:49:22+03:00

The publication highlights the issue of the methodology of control of operational activities in the manage-ment system of a trade enterprise in the conditions of digitalization of business processes, development of e-commerce, strengthening of operational risks and transformation of internal control systems. Based on the analysis of scientific publications, it was determined that modern internal control systems are gradually transforming from traditional docu-mentary control to integrated digital systems of operational risk management. Different approaches to determining the essence of internal control of the operational activities of a trade enterprise have been identified. In modern scientific approaches, internal control is increasingly interpreted as an integrated system of operational management aimed at preventing violations and minimizing risks in real time. The relationship between the level of digitalization of trade ac-tivities and the need to transform internal control methods has been determined. It is proven that the development of commercial commerce, automated sales systems, CRM and ERP platforms, digital logistics systems and online payments creates new risks of fraud, data manipulation, cyber threats and failure to detect violations in trade transactions. The use of digital control tools ensures increased efficiency of monitoring, accuracy of analytics and efficiency of risk manage-ment. It is substantiated that the most problematic areas of control remain cash transactions, write-offs of goods, returns of goods, inventory of goods, purchasing transactions, online sales and transactions with marketing bonuses. It is proven that an effective internal control system should be focused not only on detecting violations, but primarily on their preven-tion by forming an adaptive control environment, developing corporate ethics, clear distribution of responsibilities and digitalization of control procedures. Prospects for further research in the direction of developing an internal audit system based on artificial intelligence, predictive risk management, ESG-oriented control mechanisms, digital monitoring of trading operations, cybersecurity of internal control and integration of artificial intelligence into the risk management system of trading enterprises are outlined.

TRANSFORMATION OF CORPORATE SOCIAL RESPONSIBILITY MANAGEMENT OF ENTERPRISES UNDER CODITIONS OF DIGITAL GLOBALIZATION

2026-06-09T15:49:16+03:00

The article examines the transformation of corporate social responsibility (CSR) management in enter-prises under the conditions of digital globalization. It is substantiated that contemporary CSR is increasingly moving beyond a set of reputational or communication-oriented practices and is acquiring the features of a management system in which responsibility must be supported by digital data, control procedures, supply chain traceability, partner due diligence, standardized reporting and readiness for assurance over non-financial information. The scientific novelty of the study lies in combining a conceptual interpretation of digital CSR with applied tools for its managerial diagnostics: criteria for assessing the digital maturity of the CSR management system are proposed; empirical features of transfor-mation are systematized on the basis of open materials from twelve global companies for 2024-2025; a compliance cost sensitivity model and a roadmap for adapting the CSR system to the regulatory, technological and market challenges of digital globalization are developed. Particular attention is paid to the role of the manager as an actor of adaptation who defines responsibility priorities, allocates resources, organizes cross-functional interaction, ensures data quality and translates social and environmental commitments into reproducible management processes. It is shown that digital glob-alization changes not only reporting methods but also the very logic of CSR management, since enterprises must confirm responsibility not through general statements, but through indicators that can be verified on the basis of data, internal rules, an evidence base regarding the fulfilment of social and environmental commitments, and coordinated actions within value chains. The practical result of the study is a consistent roadmap for adapting CSR management, which includes data inventory, the development of a basic system of monitoring, reporting and verification, supplier engagement, pilot implementation, preparation for external verification and further scaling. It is demonstrated that the effectiveness of CSR management in the digital economy depends not only on an enterprise’s ethical intentions, but also on managerial ca-pacity, data quality, the development of internal control procedures and the ability to adapt the responsibility system to regulatory, technological and market changes.

APPLICATION OF DIGITALIZATION TOOLS IN PERSONNEL RECRUITMENT

2026-06-09T15:49:11+03:00

The relevance of this article is обусловлена the significant role of human resources in ensuring the competitiveness and efficiency of enterprises under conditions of rapid technological development, market globalization, and dynamic changes in the labor market. The advancement of technologies, particularly in the context of digitalization of processes, creates new opportunities for optimizing recruitment activities. The implementation of artificial intelligence tools, automated resume screening systems, analytical platforms, and social networks makes it possible not only to reduce the time required to search for candidates but also to improve the accuracy of selecting the most suitable specialists. Modern technologies enable enhanced data analysis, forecasting of candidate performance, and assist companies in adapting to rapid changes in the labor market. At the same time, changes in candidates’ expectations and priorities require organizations to reconsider their approaches to human resource management. The younger generation of employees increasingly values not only salary levels but also corporate culture, opportunities for professional development, work-life balance, and flexible working conditions. This implies that effective recruitment requires a comprehensive approach that includes not only talent acquisition but also the creation of an attractive employer brand. Globalization and the increasing mobility of the workforce intensify competition in the labor market at both national and international levels. Enterprises must adapt their recruitment strategies to new conditions, including the possibility of attracting specialists from different countries, engaging remote employees, and cooperating with outsourcing companies. Thus, the study of modern recruitment methods and their implementation in human resource management is essential not only for improving enterprise efficiency but also for enhancing their ability to adapt to rapidly changing external environments. This contributes to strengthening organizational competitiveness and ensuring sustainable development in the labor market.

ACCOUNTING AND ANALYTICAL PROVIDING FOR THE MANAGEMENT OF RESPONSIBILITY CENTERS AT BREWING ENTERPRISES

2026-06-09T15:49:07+03:00

The article examines the theoretical, methodological, and practical aspects of accounting and analytical providing for the management of responsibility centers at enterprises in the brewing industry. It is substantiated that in the conditions of an unstable economic environment, intensified competition, and the influence of external factors, in particular martial law, the formation of an effective management accounting system aimed at improving enterprise per-formance becomes especially relevant. The essence of responsibility centers is defined as key elements of the management system that ensure the decentralization of managerial functions and enhance the level of control over costs and performance results. Existing approaches to organizing cost accounting and performance measurement by responsibility centers are analyzed, and their adaptation to the specifics of brewing production is considered. Brewing production is characterized by a complex technological structure, a multi-stage production process, and a significant share of material costs. It is determined that effective accounting and analytical support involves the integration of accounting, analytical, and control functions into a unified enterprise management information system. Particular attention is paid to the issues of internal control over the activities of responsibility centers, which serves as an important tool for ensuring the relia-bility of accounting information and the timely identification of deviations from planned indicators. The expediency of applying modern management tools, including budgeting, variance analysis, and key performance indicators (KPIs), to improve the quality of managerial decision-making is substantiated. The article proposes directions for improving the accounting and analytical support for the management of responsibility centers at brewing enterprises. These include improving the organization of cost accounting, developing internal control, implementing modern information technolo-gies, and adapting best foreign practices to domestic business conditions. The implementation of the proposed measures will contribute to increasing the efficiency of brewing enterprises, strengthening their competitiveness, and ensuring sustainable development.