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No. 85 (2026): Herald of LUTE. Economic sciences
No. 85 (2026): Herald of LUTE. Economic sciences
DOI:
https://doi.org/10.32782/2522-1205-2026-85
Published:
2026-03-17
Issue
Download the issue as one file (Українська)
Статті
MANAGERIAL ACCOUNTING OF FINANCIAL RESULTS AS A TOOL FOR INCREASING THE EFFICIENCY OF HOTEL BUSINESS ENTERPRISES
K. І. Kuzminska, R. A. Martseniuk , R. V. Boiko
12-18
PDF (Українська)
LOGISTICS INNOVATIONS IN THE AGRICULTURAL MARKET
N. G. Mitsenko, I. P. Mishchuk, B. B. Lylo
19-28
PDF (Українська)
MODERNIZATION OF THE PUBLIC INSTITUTIONAL ENVIRON-MENT OF INNOVATIVE ACTIVITY: AN ECOSYSTEM APPROACH TO MANAGERIAL CAPITAL
I. I. Svydruk, Y. I. Turyanskyy, O. G. Sydorchuk
29-38
PDF (Українська)
MODERN TRENDS IN THE DIGITALIZATION OF TAXATION PROCESSES IN UKRAINE IN THE CONTEXT OF FRAUD PREVENTION
Nadiia Rushchyshyn, Tetyana Medynska, Sofiia Starodub
39-46
PDF
TRANSFORMATION OF TRADE BUSINESS MANAGEMENT BASED ON E-COMMERCE
S. V. Kovalchuk
47-56
PDF (Українська)
THE TWO-WAY CAUSALITY BETWEEN THE ECONOMIES OF POLAND AND UKRAINE: THE VAR/VEC MODEL
Joanna Zyra
57-62
PDF (Українська)
INNOVATIVE SERVICE MANAGEMENT: DIGITAL TOOLS, MODELS, AND MANAGERIAL PRACTICES
О. V. Kravets
63-68
PDF (Українська)
RANK CORRELATION METHODS FOR BUSINESS ENTITY PERFORMANCE
O. Yu. Burdyk, О. S. Papka, M. M. Valchuk
69-74
PDF (Українська)
INTEGRATION OF DATA ANALYTICS AND EMPATHETIC APPROACH IN MODERN MANAGEMENT
I. Z. Savras, N. I. Fedynets
75-81
PDF (Українська)
THE REGULATORY ENVIRONMENT FOR THE FUNCTIONING OF FINANCIAL RELATIONS AMIDST WARTIME RESTRICTIONS AND SUBSEQUENT RECOVERY
O. V. Onyshko
82-87
PDF (Українська)
CERTAIN ASPECTS OF FORMATION AND SUPPORT OF RETAIL BRANDING OF TRADE CHAINS
I. I. Oleksyn
88-94
PDF (Українська)
ANALYSIS OF ECONOMIC AND BEHAVIORAL FACTORS OF WOMEN'S FINANCIAL LITERACY IN THE CONTEXT OF SOCIAL MANAGEMENT
O. V. Tadeoshchuk
95-101
PDF (Українська)
PROSPECTS FOR FORMING A DOMESTIC MODEL OF INNOVATIVE ECONOMIC DEVELOPMENT
N. I. Vlasyuk
102-107
PDF (Українська)
SYNERGETIC INTERACTION OF STAKEHOLDERS AS A FACTOR OF ENSURING SUSTAINABLE TOURISM AND DEVELOPING THE TOURISM POTENTIAL OF UKRAINE’S NATURAL PROTECTED AREAS
Yu. B. Myronov
108-119
PDF (Українська)
CAPITAL INVESTMENTS IN UKRAINE DURING MARTIAL LAW: STRUCTURAL AND SECTORAL STATISTICAL ANALYSIS
N. O. Kovalchuk, M. V. Sokoliuk
120-124
PDF (Українська)
ORGANIZATION AND METHOD OF ACCOUNTING FOR REVENUES, EXPENSES AND FINANCIAL RESULTS IN THE HOTEL BUSINESS
O. M. Chabaniuk, R. M. Voronko, N. O. Loboda
125-130
PDF (Українська)
STATE BUDGET OF UKRAINE AS AN INSTRUMENT OF CULTURAL RESILIENCE UNDER MARTIAL LAW
V. V. Pysmennyi
131-137
PDF (Українська)
CHALLENGES OF OPERATION AND MARKETING COMMUNICATIONS AS A TOOL FOR CATERING DEVELOPMENT IN CONDITIONS OF INSTABILITY
N. F. Basiі, I. F. Lanytsia, D. M. Yahvak
138-145
PDF (Українська)
FORMATION OF AN ORGANIZATIONAL AND ECONOMIC MECHA-NISM FOR REGULATING MIGRATION PROCESSES IN UKRAINE IN THE CONDITIONS OF HIGH MIGRATION ASPIRATIONS OF THE POPULATION
R. M. Zayats
146-151
PDF (Українська)
THE IMPACT OF THE TECHNOLOGICAL SINGULARITY ON THE HYPER DEVELOPMENT OF INDUSTRY 6.0: A COUNTERINTUITIVE PROCESS OF DOUBLE TRANSFORMATION
K. M. Kraus, N. M. Kraus
152-158
PDF
DOMESTIC TRADE AS A STRUCTURAL FACTOR IN THE POST-WAR RECOVERY OF UKRAINE’S ECONOMY
V. B. Hryniv
159-166
PDF (Українська)
ADAPTATION OF THE METHODOLOGY FOR MEASURING THE CONSUMER BASKET TO CONTEMPORARY FOOD SECURITY CONDITIONS
M. L. Pavlyshyn
167-173
PDF (Українська)
ADVANTAGES AND DISADVANTAGES OF AUDIT MODELS OF NON-BANKING INSTITUTIONS AND THEIR CURRENT DEVELOPMENT IN UKRAINE
O. I. Skasko, A. V. Maksymiuk
174-179
PDF (Українська)
INTERNATIONAL STANDARDIZATION IN PROJECT MANAGEMENT OF HOSPITALITY INDUSTRY ENTERPRISES
L. A. Trachenko
180-186
PDF (Українська)
THE TASKS OF INSURANCE MANAGEMENT IN ENSURING THE ECONOMIC SECURITY OF THE INSURANCE MARKET
S. V. Cherkasova, A. S. Boychuk
187-195
PDF (Українська)
MANAGEMENT OF ENTREPRENEURSHIP AT THE CONDITIONES OF TRANSFORMATION CHANGES: INNOVATION APPROACHES AND DYNAMIC ADAPTABILITY
О. О. Trut, O. S. Verbova
196-204
PDF (Українська)
STRUCTURAL AND INSTITUTIONAL TRANSFORMATIONS OF ACCOUNTING AND CONTROL ENSURING THE EFFICIENCY OF BUSINESS PROCESSES IN THE SECTOR OF SMALL AND MEDIUM-SIZED ENTREPRENEURSHIP
R. V. Boiko, S. R. Semiv, T. І. Vynnytskyy
205-213
PDF (Українська)
DIGITAL TRANSFORMATION OF CUSTOMS ADMINISTRATION FOR UKRAINE’S ECONOMIC RECOVERY: A CONCEPTUAL MODEL OF "SMART CUSTOMS 2.0"
V. M. Lysak
214-220
PDF (Українська)
COSTS OF PARTICIPATING IN PUBLIC PROCUREMENT AS AN OBJECT OF TRANSACTIONS COSTS
O. A. Pylypchuk
221-228
PDF (Українська)
INTEGRATION OF STAKEHOLDER MANAGEMENT INTO MARKETING DISTRIBUTION POLICY AS A FACTOR OF SUPPLY CHAIN RESILIENCE IN BUSINESS MANAGEMENT
V. I. Kovalova, O. Yu. Lytovchenko
229-233
PDF (Українська)
HEDGE ACCOUNTING FOR FOREIGN CURRENCY RISKS UNDER IFRS 9: A METHODOLOGICAL APPROACH FOR FOREIGN ECONOMIC ACTIVITY ENTITIES
N. V. Skrypnyk, M. E. Skrypnyk
234-241
PDF (Українська)
STRATEGIC POTENTIAL OF THE CONSTRUCTION INDUSTRY OF UKRAINE: STATE AND DEVELOPMENT PROSPECTS IN THE CONTEXT OF DIGITAL TRANSFORMATION
A. A. Oraievskyy, I. P. Mykolaichuk
242-248
PDF (Українська)
ECONOMIC RESULTS OF INVESTING IN THE REPRODUCTION OF HUMAN CAPITAL OF TERRITORIAL COMMUNITIES
О. І. Tymkovych
249-255
PDF (Українська)
THE FORMATION OF THE DOCTRINE ABOUT THE ECONOMIC ESSENCE OF TAXATION
V. L. Andrushchenko, A. Z. Tuchak
256-262
PDF (Українська)
FOREIGN AND DOMESTIC EXPERIENCE IN MANAGING CURRENT ASSETS
O. S. Voronko, N. R. Voronko, Ya. V. Petruk
263-268
PDF (Українська)
COMPLIANCE AS A CATALYST FOR STRATEGIC CHANGE MANAGEMENT IN UKRAINE’S ENERGY COMPANIES WITHIN THE FRAMEWORK OF POST-WAR INFRASTRUCTURE RECOVERY AND ECONOMIC MODERNIZATION
L. M. Shymanovska-Dianych, O. V. Lozova
269-277
PDF (Українська)
DIGITALIZATION OF HUMAN RESOURCE MANAGEMENT IN THE SYSTEM OF SECURITY-ORIENTED MANAGEMENT OF AN EDUCATIONAL INSTITUTION: FROM HR SYSTEMS TO RISK MANAGEMENT
B. S. Kolomiiets
278-284
PDF (Українська)
COMMODITY EXPERTISE OF FLAX FIBRE IN CUSTOMS TARIFF REGULATION OF FOREIGN TRADE
E. O. Kalinsky, S. A. Drazhnytsia
285-290
PDF (Українська)
CURRENT ASPECTS OF DIGITAL TRANSFORMATION OF RESTAURANT BUSINESSES BASED ON THE INTEGRATION OF ONLINE ORDERING PLATFORMS
I. A. Franiv, S. V. Vasulyuk, V. A. Franiv
291-295
PDF (Українська)
METHODICAL APPROACHES TO THE CLASSIFICATION OF COSTS AND REVENUES OF OPERATING ACTIVITIES OF TRADING ENTERPRISES
O. V. Tsvek
296-302
PDF (Українська)
Language
English
Українська