Established in: 2006 Founders of the journal: Ternopil State Agricultural Experimental Station of IACR of NAAS of Ukraine (https://ror.org/00ce5f813) Higher educational institution «Podillia State University» (https://ror.org/04p1tkq77), DOI: 10.37332/2309-1533 State registration details: entered in the State Register of Media Entities (Decision No. 1864 of the Minutes No. 19 of the Meeting of the National Council of Ukraine on Television and Radio Broadcasting dated September 11, 2025) Media ID – R30-06458 The academic journal “Innovative Economy” was founded in 2006 (Registration Certificate, Series КВ № 11715-586Р from 08.08.2006). The journal is included in the Register of Scientific Professional Editions of Ukraine (Category “B”) In accordance with Order No. 409 of the Ministry of Education and Science of Ukraine dated March 17, 2020 – Economic Sciences; majors: 051 – Economics; 071 – Accounting and Taxation; 072 – Finance, Banking, and Insurance; 073 – Management; 075 – Marketing; 076 – Entrepreneurship and Trade; 292 – International Economic Relations. Language of the manuscript: Ukrainian, English Frequency of publication: quarterly ISSN 2309-1533 (Print) (https://portal.issn.org/search?search=2309-1533) ISSN 2310-4864 (Online) (https://portal.issn.org/search?search=2310-4864) The journal “Innovative Economy” is indexed in international catalogs and scientometric databases: Google Scholar INDEX COPERNICUS (ICV 2024: 72.75) (Польща) ERIH PLUS Eurasian Scientific Journal Index (ESJI) ResearchBib Polska Bibliografia Naukowa CROSSREF Directory of Research Journals Indexing (DRJI) Open-Access Journals CLUSTER – Economic Transformations, Business and Administration: C1 Economics and International Economic Relations C2 International Relations D1 Accounting and Taxation D2 Finance, Banking, Insurance and Stock Market D3 Management D4 Public Management and Administration D5 Marketing D7 Trade J3 Tourism and Recreation Field and topics: The journal focuses on addressing current theoretical, methodological, and applied issues in economic development and international economic relations in the context of global transformations, European integration, and the post-war recovery of the national economy. The focus is on researching the patterns of functioning and transformation of socio-economic systems at the micro, meso, and macro levels, building the competitiveness of the economy and economic entities, and ensuring economic security and sustainable development. The journal covers the following key areas of scientific research: ü the development of international relations and economic ties, global markets, and integration processes; ü the economy and innovative development of the national economy, structural modernization of the economy; ü economic security of the state, regions, and enterprises, risk management in conditions of instability; ü environmental economics, greening of production, and ensuring sustainable development; ü demographics, employment, the labor market, and socio-economic policy; ü accounting, auditing, and taxation in the context of digitalization and harmonization with international standards; ü finance, banking, insurance, and the stock market; management of financial flows and risks; ü management, strategic management, business analytics, and enterprise development management; ü business economics and competitiveness; building and leveraging competitive advantages; ü marketing, consumer behavior, digital communications, and market strategies; ü trade, commercial activities, logistics, and commodity market development; ü tourism and recreation, tourism infrastructure management, and industry recovery. Particular attention is paid to interdisciplinary research aimed at developing innovative approaches to managing socioeconomic processes, improving resource efficiency, ensuring the sustainability of economic systems, and building competitive advantages in both the national and global contexts. Scope: innovation and investment development; competitiveness of enterprises, organizations, and regions within the national economy; the latest scientific achievements and best practices. The scientific journal “Innovative Economy” is intended for specialists interested in theoretical and applied issues in economics, management, finance, taxation, accounting, analysis, and economic security, and provides the scientific community with access to the research findings of economists. Open Access Policy: The journal adheres to an open access policy for its published content, upholding the principles of the free dissemination of scientific information and the global exchange of knowledge for the sake of overall social progress. The journal uses Open Journal Systems 3.5.0.1 – an open-source software package that supports the journal’s management and publication processes and is developed, maintained, and freely distributed by the Public Knowledge Project under the terms of the GNU General Public License. Articles in the journal are published under a license CC BY-NC 4.0
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PECULIARITIES OF THE FORMATION OF YIELD AND INDIVIDUAL QUALITY CHARACTERISTICS OF WINTER WHEAT GRAIN DEPENDING ON THE SOWING DATES
Yashchuk T.S., Samets N.P., Dovhan O.M., Kuzyshyn N.S. PECULIARITIES OF THE FORMATION OF YIELD AND INDIVIDUAL QUALITY CHARACTERISTICS OF WINTER WHEAT GRAIN DEPENDING ON THE SOWING DATES Purpose. The aim of the article is to investigate the peculiarities of the formation of winter wheat grain yield and quality depending on the sowing dates in the conditions of the Western Forest-Steppe of Ukraine and to conduct an economic assessment of the technology of its cultivation. Methodology of research. The theoretical and methodological basis of the research was specialized and generally accepted methods and techniques used in agronomy. General scientific and special methods were used to achieve the set goal, namely: induction and deduction – for searching, systematizing and processing the information under study; logical – for generalizing the processed data set; field – for observing the growth and development of plants during the growing season, the formation of yield; laboratory – for determining the qualitative indicators of grain; mathematical and statistical – conducting variance analysis; computational and comparative – for determining yield, economic assessment of the studied elements of technology; tabular and graphical – for a visual presentation of systematized information; abstract and logical and generalization – for forming conclusions and proposals from the research. Findings. The ecological and economic rationality and efficiency of using new varieties of domestic selection for sowing them at optimal times have been substantiated. Effective technological elements for increasing the yield and quality of grain have been developed and the features of the formation of productivity of winter wheat varieties depending on the sowing dates in conditions of climate change have been determined. An economic assessment of the effectiveness of the recommended elements of the winter wheat growing technology has been calculated. It has been established that a clear trend towards increasing the productivity of winter wheat at later (october) sowing dates is becoming more noticeable (+0.92 t/ha and +1.39 t/ha). In the last two years, the shift of the optimal sowing dates of winter wheat to an even later period has been observed, namely from October 5 and onwards. High productivity indicators of winter wheat plants are formed during sowing in the period from 5.10 to 25.10, which ensured the highest yield of high-quality grain: 8.64–9.21 t/ha, conditional net profit – 38468–42438 UAH/ha, profitability level – 187.8–206.2%. A trend of growth in quality indicators in grain during sowing in late terms was noted. The introduction of effective technological elements of managing the productivity of grain eared crops in the conditions of the Western Forest-Steppe will contribute to the growth of high-quality grain production and economic feasibility, which is ensured by the return on invested funds. Originality. Substantiation of the peculiarities of yield formation, qualitative characteristics of winter wheat grain at different sowing dates and determination of the economic efficiency of its cultivation technology in specific soil and climatic conditions of the Western Forest-Steppe zone has been further developed. Practical value. Technological methods for growing winter wheat have been improved, which will ensure the formation of highly productive agrocenoses with a high level of profitability. The results of scientific research can be used to implement effective technological elements for managing the productivity of grain crops in the conditions of the Western Forest-Steppe. Key words: grain crops, yield, grain quality, competitiveness, profitability.
CURRENT TRENDS IN THE DEVELOPMENT OF ENERGY MANAGEMENT AT UKRAINIAN ENTERPRISES
Kostetskyi Ya.I. CURRENT TRENDS IN THE DEVELOPMENT OF ENERGY MANAGEMENT AT UKRAINIAN ENTERPRISES Purpose. The aim of the study is to investigate current trends in the development of energy management at domestic enterprises, identify the main challenges to its functioning under energy and economic pressures, and substantiate promising directions for enhancing the energy efficiency and energy resilience of enterprises. Methodology of research. A complex of general scientific and specialized methods was applied in the research process, including: methods of theoretical generalization and systematization – to define the essence of energy management; comparative analysis – to study global and domestic trends in energy management development; statistical method – to evaluate the dynamics of energy efficiency and the implementation of energy management systems; and systemic and structural approaches – to substantiate directions for improving energy management at enterprises. Findings. The article examines the current state of energy management development at Ukrainian enterprises and identifies the key drivers of its transformation amidst military operations, energy instability, and Euro-integration processes. The impact of digitalization, renewable energy, energy monitoring systems, and the ISO 50001 standard on improving the efficiency of energy consumption management is analysed. The study substantiates the expediency of transitioning from the traditional energy-saving model to the concept of energy resilience and enterprise autonomization. Directions for the development of digital energy management and decentralized energy generation are proposed. Originality. The scientific novelty of the research lies in substantiating current trends in the transformation of energy management in Ukraine under military and energy challenges. The approaches to interpreting energy management have been enhanced, defining it as a system that ensures not only energy efficiency but also the energy resilience of enterprises. Provisions regarding the integration of digital technologies, energy monitoring systems, and decentralized generation sources into the corporate energy management architecture have been further developed. Practical value. The practical significance of the findings lies in the feasibility of utilizing the proposed recommendations to improve energy management systems at Ukrainian enterprises. The results of the study can be applied in formulating energy efficiency strategies, implementing digital energy consumption management systems, developing measures to enhance energy resilience, and adapting enterprises to modern economic and energy challenges. Key words: energy management, energy efficiency, energy resilience, digitalization, ISO 50001, renewable energy, decentralized generation, energy monitoring, energy security.
STATE AND PROSPECTS OF INNOVATIVE AND INVESTMENT DEVELOPMENT OF DOMESTIC TRADE IN THE CONDITIONS OF POST-WAR ECONOMIC TRANSFORMATION
Karpenko V.L., Zakryzhevska I.V. STATE AND PROSPECTS OF INNOVATIVE AND INVESTMENT DEVELOPMENT OF DOMESTIC TRADE IN THE CONDITIONS OF POST-WAR ECONOMIC TRANSFORMATION Purpose. The aim of the article is to examine the functioning of Ukraine's domestic trade and outline promising directions for its innovation and investment development in the context of post-war economic transformation based on an analysis of modern challenges, digitalization trends, financial and investment support, and institutional modernization of the industry. Methodology of research. The methodological basis of the study is a systematic approach, methods of analysis and synthesis, comparison, generalization, statistical, structural and logical analysis. The systematic approach was used to assess the impact of war and post-war transformations on the functioning of domestic trade in Ukraine. Comparative analysis was used to study the features of the development of the trade sector in crisis and recovery periods. The structural and logical approach provided the definition of promising directions for the innovation and investment development of domestic trade. The generalization of scientific works, analytical materials and regulatory documents made it possible to form comprehensive conclusions regarding the prospects for modernization of the industry in the conditions of post-war economic recovery. Findings. The study revealed that domestic trade in Ukraine has suffered significant losses due to military actions, including infrastructure destruction, disruption of logistics chains, declining consumer demand, and labour shortages. At the same time, a high level of adaptability of the trade sector was identified, manifested through the implementation of digital technologies, the development of energy independence, business relocation, and the modernization of logistics processes. The key role of omnichannel strategies, mobile commerce, cloud technologies, immersive digital solutions, and socially responsible business models in creating competitive advantages for trade enterprises was substantiated. The importance of implementing the electronic consignment note (e-CMR/e-TTN), expanding war-risk insurance mechanisms, and using state credit programmes and international financial instruments to stimulate innovative and investment development of the sector was proved. Originality. A comprehensive approach to studying the state of innovation and investment development of domestic trade in Ukraine is substantiated, which is based on a combination of digital transformation, financial and investment support, development of energy independence and institutional adaptation to European Union standards. Provisions on the use of state and international support instruments to minimize military risks and ensure sustainable development of domestic trade in the post-war period have been further developed. Practical value. The results of the study can be used by public authorities in the formation of policies aimed at the recovery and development of domestic trade, the design of innovative and investment support programs for enterprises and the improvement of logistics digitalization and war-risk insurance mechanisms. The proposed recommendations can be applied by business entities to increase operational efficiency, strengthen competitive positions, and ensure sustainable development under the conditions of post-war economic transformation. Key words: domestic trade, institutional regulation, innovative and investment development, post-war economic recovery, public regulatory policy.
BASIC PRINCIPLES AND MECHANISMS OF STATE REGULATION OF ENTREPRENEURSHIP UNDER CONDITIONS OF UNCERTAINTY AND STRUCTURAL CHANGE
Anhelko I.V. BASIC PRINCIPLES AND MECHANISMS OF STATE REGULATION OF ENTREPRENEURSHIP UNDER CONDITIONS OF UNCERTAINTY AND STRUCTURAL CHANGE Purpose. The aim of the article is to highlight the main principles and mechanisms of state regulation of entrepreneurship under conditions of uncertainty and structural changes, to analyse their effectiveness, and to identify key directions for improvement to ensure the sustainable development of the entrepreneurial sector and enhance its adaptability to economic challenges. Methodology of research. To achieve the stated objective, both general scientific and specialized research methods were used. In particular, methods of analysis and synthesis were applied to outline the theoretical content of state regulation of entrepreneurship; the generalization method was used to identify principles, methods, instruments, and organizational forms of state influence on entrepreneurial activity; the method of structural and functional analysis was employed to reveal the interrelations between elements of the state regulation mechanism and determine their role in ensuring the resilience of the entrepreneurial sector; and a systems approach was applied to consider state regulation as an integrated system under conditions of uncertainty and structural changes. Findings. The study established that state regulation of entrepreneurship under conditions of uncertainty and structural changes must be systemic and adaptive. It was determined that its main principles are implemented through a set of guidelines that ensure the rationale and consistency of state influence with public interests. It was substantiated that the implementation of these principles occurs through the mechanism of state regulation of entrepreneurship, which serves as a practical instrument of state policy. The main components of this mechanism – methods, instruments, and organizational forms of regulatory activity – were characterized. It was established that methods of state influence acquire practical content through appropriate instruments, which ensure the achievement of strategic regulatory objectives. It was determined that under conditions of structural transformations, the role of financial incentives, digitalization of regulatory procedures, institutional support for small and medium-sized enterprises, and the development of innovative activities increases. It was established that improving the effectiveness of state regulation is possible by ensuring transparency of regulatory procedures, coordination of actions among authorities, and orientation towards long-term economic stability. Directions for improving the mechanism of state regulation of entrepreneurship were substantiated, including enhancing the flexibility of regulatory policy, strengthening institutional capacity, and creating a favourable environment for the development of entrepreneurial activity. Originality. The theoretical approach to state regulation of entrepreneurship has been improved through the systematization of methods, instruments, and organizational forms of government intervention, which, unlike existing approaches, makes it possible to comprehensively assess the effectiveness of the mechanism for supporting the entrepreneurial sector under conditions of economic instability. Further development has been given to the substantiation of directions for improving state regulation of entrepreneurship through the integration of regulatory procedure digitalization, institutional support for small and medium-sized enterprises, financial incentives, and innovation support measures, which contributes to enhancing the adaptability and resilience of business entities to contemporary economic challenges. Practical value. The research results can be used by government authorities to improve the effectiveness of regulatory measures, create a predictable and stable environment for the entrepreneurial sector, stimulate innovative activity, and promote the development of small and medium-sized enterprises. Key words: state regulation, entrepreneurship support mechanism, regulatory methods, instruments of state influence, organizational forms, adaptability, economic stability.
DARK TOURISM AS A SEGMENT OF THE MODERN TOURISM INDUSTRY
Mazur V.S. DARK TOURISM AS A SEGMENT OF THE MODERN TOURISM INDUSTRY Purpose. The aim of the article is to provide a comprehensive analysis of the phenomenon of dark tourism as a component of the modern tourism industry and to substantiate the economic, social, and managerial foundations of its development, taking into account ethical constraints and challenges. Methodology of research. The study employs both general scientific and specialized methods, including: methods of analysis and synthesis to generalize theoretical approaches to defining the essence of dark tourism; the historical and logical method to examine the stages of its formation; comparative analysis to investigate international experience in the functioning of relevant destinations; a systems approach to substantiate the interconnections between economic, social, and ethical aspects of development; and statistical methods to assess the dynamics of tourist flows and the dark tourism market. Findings. The article explores the theoretical foundations and evolution of dark tourism, identifies its main types, motivational factors, and social and cultural functions. It is substantiated that this type of tourism performs not only a recreational function but also educational, memorial, and formative roles, contributing to the development of collective memory and historical consciousness. Global practices of destination functioning, including memorial sites, locations of disasters, and armed conflicts, are analysed, which made it possible to identify different models of memory management. It is established that the effective development of dark tourism requires maintaining a balance between economic benefits and ethical principles, particularly preventing the commodification of tragedies. The problems of developing this segment in Ukraine are outlined, including the imperfection of regulatory and legal support, the lack of systematic management, and the risks of unethical commercialization. Originality. The scientific novelty lies in the deepening of theoretical and methodological approaches to the study of dark tourism as an interdisciplinary phenomenon, as well as in substantiating the concept of forming a model of responsible dark tourism based on the combination of economic efficiency, ethical standards, and social responsibility. Approaches to the classification of destinations and the determination of their functional purpose within the tourism industry system have been improved. Practical value. The practical significance of the obtained results lies in the possibility of their use by public authorities and local self-government bodies in the formation of tourism development policy, the development of regulatory legal acts, and strategies for managing dark tourism destinations. The proposed approaches can be applied by tourism industry stakeholders to implement principles of responsible marketing, as well as in the educational process of higher education institutions in the training of specialists in the field of tourism. Key words: dark tourism, thanatourism, tourist destinations, memorial tourism, economic development, ethical aspects, commodification, tourism management, tourism industry, state regulation.
MARKETING TOOLS FOR REGULATING THE DOMESTIC PLANT PROTECTION PRODUCTS MARKET UNDER EUROPEAN INTEGRATION CONDITIONS
Korchynska O.A. MARKETING TOOLS FOR REGULATING THE DOMESTIC PLANT PROTECTION PRODUCTS MARKET UNDER EUROPEAN INTEGRATION CONDITIONS Purpose. The aim of the article is to analyse of marketing instruments for regulating the plant protection products market in Ukraine and to substantiate the directions of their adaptation to European standards in the context of European integration. Methodology of research. The methodological basis of the study is a systematic approach to examining marketing tools for managing the plant protection products market. The research employed methods of analysis, synthesis, comparison, generalization, and statistical and economic analysis to assess the current state, development trends, and competitive environment of the plant protection products market. Economic and logical method was applied to substantiate directions for improving marketing management. Findings. The study found that the Ukrainian plant protection products market operates under wartime, economic, and regulatory challenges that significantly affect its development. The main market problems were identified as the spread of counterfeit products, information asymmetry among market participants, and insufficient consumer awareness regarding the quality and safety of plant protection products. The expediency of applying marketing tools aimed at increasing market transparency was substantiated, including digital registries, product verification systems, reporting mechanisms, and communication platforms for interaction with consumers. A conceptual model of marketing management for the plant protection products market based on the principle of a “triple marketing dialogue” among the government, business, and society was proposed, the implementation of which will contribute to reducing product counterfeiting and adapting the industry to European standards. Originality. For the first time, a conceptual model of marketing management of the Ukrainian plant protection products market under European integration conditions has been substantiated. The model is based on the principle of a “triple marketing dialogue” (B2G–B2B–B2C) and integrates the Marketing Transparency System (MTS) as a central regulatory mechanism. The theoretical interpretation of information asymmetry in the pesticide market as a marketing root cause of counterfeit product dissemination has been further developed, allowing anti-counterfeiting activities to be considered an independent marketing task with its own set of instruments. Practical value. The proposed conceptual model of marketing management can be used by the Ministry of Agrarian Policy and Food of Ukraine as a methodological basis for developing sectoral programs for the development of the plant protection products market and for supporting the implementation of Law No. 2775-IX through marketing mechanisms. The set of tools within the Marketing Transparency System may be introduced by state regulatory authorities as a practical mechanism for combating counterfeit products. The research findings may also be incorporated into educational programs of higher education institutions specializing in agriculture and economics within courses such as “Agrifood Market Marketing” and “Environmental Marketing”. Key words: pesticide market, plant protection products, marketing tools, European integration, market regulation, environmental marketing, agricultural market.
INNOVATIVE APPROACHES TO DEFINING THE ESSENCE OF LOGISTICS IN TRADE: FORMATION OF THE STAGES OF GOODS MOVEMENT IN DISTRIBUTION CHANNELS
Tkachenko A.M., Levchenko N.M. INNOVATIVE APPROACHES TO DEFINING THE ESSENCE OF LOGISTICS IN TRADE: FORMATION OF THE STAGES OF GOODS MOVEMENT IN DISTRIBUTION CHANNELS Purpose. The aim of the article is to advance the theoretical foundations of the essence of logistics in trade and substantiate a digitally integrated approach to the formation of the stages of goods movement within distribution channels. Methodology of research. The methodological framework of the study is based on systemic, process-oriented, structural and functional approaches. The research employed methods of analysis and synthesis to clarify the economic essence of logistics in trade; comparative analysis to evaluate distribution channels; the systematization method to develop a model of the stages of goods movement; and the tabular method to summarize and present the research findings. Findings. The study demonstrates that logistics in trade is transforming from an operational function into a strategic management instrument that ensures the integration of material, information, and financial flows. The essence of trade logistics has been refined and defined as an integrated system for managing material, information, and financial flows. The key stages of goods movement, ranging from demand generation to after-sales service, have been systematized. The role of distribution channels as a core component of the logistics system determining the efficiency of goods movement has been substantiated. The findings confirm that the implementation of innovative approaches contributes to the optimization of logistics costs, improvement of customer service quality, and enhancement of enterprise resilience in a dynamic business environment. Originality. The paper refines approaches to interpreting the essence of logistics in trade as an integrated system for managing material, information, and financial flows, and an additional stage in the movement of goods in trade logistics has been identified – digital coordination and analytical support – which, unlike existing scientific approaches, allows logistics to be viewed not only as a system of physical product movement, but as a comprehensive, digitally oriented data management platform that ensures improved quality of management decisions, rapid response to changes in the external environment, and coordinated actions of all participants in the logistics chain. Practical value. The results of the study can be applied by trading enterprises in designing effective distribution channels, improving logistics management systems, implementing digital tools for coordinating logistics flows, and enhancing the efficiency of interactions among supply chain participants. Key words: trade logistics, stages of goods movement, distribution channels, logistics processes, digitalization, supply chain management.
ASSESSMENT OF SOCIAL RETURN ON INVESTMENT AS AN INNOVATIVE TOOL FOR MANAGING SOCIAL ENTERPRISES
Kryvtsov A.O. ASSESSMENT OF SOCIAL RETURN ON INVESTMENT AS AN INNOVATIVE TOOL FOR MANAGING SOCIAL ENTERPRISES Purpose. The aim of this article is to provide a theoretical substantiation for assessing social return on investment as an innovative management tool for social enterprises and to determine its functional potential within a strategic management system. Methodology of research. The theoretical and methodological basis of this article is based on the fundamental principles of modern economic theory, strategic management concepts, stakeholder theory, and the shared value creation paradigm. A combination of general scientific and specialized methods was used to achieve these goals: a systems approach to substantiate the role of social entrepreneurship as a new type of entity; generalization and analysis methods to clarify the conceptual framework and reveal the content of mixed value; a process approach to develop an algorithm for assessing the social return on investment and determining the stages of its implementation; and a comparative analysis to identify the advantages and limitations of using SROI compared to traditional financial indicators. Findings. The article provides a comprehensive theoretical and methodological substantiation for assessing social return on investment (SROI) as an innovative tool for managing social enterprises in the context of economic transformation and the growing importance of sustainable development. It highlights the problem of the inadequacy of traditional financial indicators for assessing the effectiveness of organizations focused on creating social value and proves the need to integrate social and economic results into a single strategic analysis system. The theoretical foundations of SROI, based on stakeholder theory, the resource approach, and the concept of mixed value, are revealed. It is substantiated that the application of the methodology allows establishing causal links between the resources invested and the social results achieved, quantifying and monetizing them, and calculating the social return ratio. It is shown that SROI performs analytical, strategic, and communication functions in the management system of social enterprises, contributes to increasing the transparency of activities, and forming an evidence base for social impact. The institutional features of the methodology's implementation in Ukraine are analysed, in particular the influence of the regulatory environment, the level of development of management practices, and the problems of standardizing social indicators. The advantages and limitations of applying SROI from the perspective of practical management of social enterprises are identified. The focus is on substantiating the role of SROI as a modern management analytics tool in the activities of social enterprises. The importance of systematic measurement of social impact for improving the effectiveness of strategic planning, rational allocation of resources, and strengthening stakeholder trust is emphasized. Originality. For the first time, a conceptual model for integrating social return on investment (SROI) assessment into the strategic management system of social enterprises as an innovative tool for management analytics that ensures a balance between economic feasibility and verified social impact in the context of institutional transformations has been substantiated. Practical value. Practical recommendations for implementing the SROI methodology into the management practices of social enterprises have been improved. The proposed closed-loop management algorithm can be used by organizational leaders for strategic planning and increasing the investment attractiveness of impact investing projects. Furthermore, the identified institutional barriers and systematized advantages and limitations of the method will serve as a basis for developing industry standards for social impact in Ukraine. Key words: social entrepreneurship, social return on investment, SROI, social impact, strategic management, impact investing, monetization of social effects, mixed value.
LEGAL MECHANISMS FOR PREVENTING TEAM CONFLICTS AS A TOOL FOR IMPROVING THE EFFICIENCY OF ENTERPRISE PERSONNEL MANAGEMENT
Bortnik N.V. LEGAL MECHANISMS FOR PREVENTING TEAM CONFLICTS AS A TOOL FOR IMPROVING THE EFFICIENCY OF ENTERPRISE PERSONNEL MANAGEMENT Purpose. The aim of the article is to substantiate the theoretical and methodological foundations for using legal mechanisms to prevent team conflicts as a tool for improving the efficiency of enterprise personnel management. Methodology of research. The study applies a set of general scientific and special research methods. The method of theoretical generalization was used to clarify the essence of team conflict as a managerial and legal phenomenon. Analysis and synthesis were applied when studying scientific works and legal acts related to mobbing, mediation, labour disputes, and conflict management. The method of systematization made it possible to group legal mechanisms for preventing team conflicts according to legislative, contractual, local regulatory, procedural, monitoring, educational and preventive levels. The structural and functional approach was used to identify the functions of these mechanisms in the personnel management system, while logical modelling was applied to develop an integrated model for preventing team conflicts at the enterprise. The method of scientific abstraction was used to formulate conclusions on the role of legal mechanisms in improving the efficiency of personnel management. The theoretical basis of the research includes Ukrainian labour legislation, mediation legislation, and modern Ukrainian scientific works on mobbing, non-judicial settlement of labour disputes, conflict management at the enterprise, business communication, and HR management. Findings. The article clarifies the essence of team conflict as a managerial and legal phenomenon that arises in the process of joint labour activity and affects productivity, quality of communication, social and psychological climate, employee engagement, and organizational resilience of the enterprise. It is substantiated that legal mechanisms for preventing team conflicts should not be considered only as a means of legal response to violations of labour rights, since they perform preventive, organizational, communicative, protective, and economic functions in the personnel management system. The legal mechanisms for preventing team conflicts are systematized according to legislative, contractual, local regulatory, procedural, monitoring, educational and preventive levels. An integrated model for preventing team conflicts at the enterprise is proposed, which involves the formalization of interaction rules, prevention of conflict-generating situations, early detection of tension, use of mediation procedures, restoration of team interaction, and organizational learning. Originality. The scientific novelty lies in substantiating an interdisciplinary approach to legal mechanisms for preventing team conflicts as a tool for improving the efficiency of enterprise personnel management. Unlike approaches in which conflict is considered mainly as a psychological or legal problem, the article proves its managerial and economic content and substantiates the need to integrate legal mechanisms into enterprise HR processes. Practical value. The practical value of the findings lies in the fact that they can be used by organisations to improve their internal human resources management systems, particularly when developing corporate policies on the prevention of workplace bullying, codes of ethical conduct, internal mediation procedures, and regulations governing the handling of employee enquiries and complaints. Key words: legal mechanisms, human resources management, team conflict, workplace bullying, mediation, HR management, organisational communication.
EVOLUTION OF THE SUSTAINABLE DEVELOPMENT PARADIGM AND TRANSFORMATION OF MULTILEVEL GOVERNANCE MODELS UNDER EXOGENOUS CHALLENGES
Kramarchuk S.P. EVOLUTION OF THE SUSTAINABLE DEVELOPMENT PARADIGM AND TRANSFORMATION OF MULTILEVEL GOVERNANCE MODELS UNDER EXOGENOUS CHALLENGES Purpose. The aim of the study is to generalize and systematize the evolution of managerial models for the implementation of sustainable development and to identify structural gaps between global and national practices of their implementation. Methodology of research. The study applies methods of theoretical generalization and systematization to identify the evolutionary stages of sustainable development. Institutional analysis was used to assess the level of coordination among governance actors, while the comparative method enabled the comparison of global and national practices. Content analysis of strategic documents ensured the formation of a benchmark model of sustainable development. The key research tool is a matrix approach, on the basis of which a matrix of structural gaps and a second-level matrix reflecting the transformation of the sustainable development system under exogenous shocks were constructed. This approach provides for the integration of indicator-based, institutional, and adaptive dimensions of governance and makes it possible to assess the degree of coherence between different levels of sustainable development policy implementation. Findings. The study summarizes the evolution of the concept of sustainable development and systematizes the main managerial models of its implementation at the global and national levels. Five stages of transformation of the sustainable development management paradigm were identified: environmental correction, integration, strategic institutionalization, transformational governance, and resilient recovery. It is substantiated that the contemporary model of sustainable development is based on multilevel, polycentric, and adaptive governance using ESG approaches, digital monitoring, and green finance mechanisms. It is proven that under wartime challenges in Ukraine, the formation of an adaptive multilevel coordination system focused on ensuring economic resilience and implementing the principles of “green recovery” becomes of crucial importance. The study reveals the existence of a methodological gap between the development of indicator systems for assessing sustainable development and the practice of their integrated application in strategic management. On this basis, the expediency of using benchmarking and matrix analysis tools to improve the effectiveness of sustainable development governance is substantiated. Originality. A multi-level matrix approach to the analysis and transformation of the sustainable development system has been developed, ensuring the integration of structural gap diagnostics with mechanisms for overcoming them under conditions of exogenous shocks. It has been proven that martial law acts not only as a destabilizing factor, but also as a catalyst for the transition to a resilient development model, thereby transforming the logic of the functioning of the inter-level governance system. Within the proposed approach, indicator-based, institutional, and adaptive dimensions of governance are integrated, making it possible to ensure the comprehensiveness of assessment and the coherence of managerial decisions across different levels of sustainable development policy implementation. Practical value. The proposed approaches can be used by public authorities, regional institutions, and business entities to develop sustainable development strategies, improve the system of inter-level coordination, and enhance the effectiveness of managerial decision-making under crisis conditions. The research findings can be applied in the development of Ukraine’s post-war recovery programs, the implementation of ESG approaches, sustainable development monitoring systems, and benchmarking mechanisms for evaluating governance effectiveness at the national, regional and corporate levels. Key words: sustainable development, sustainable development governance, multilevel governance, adaptive governance, resilience, ESG, green finance, benchmarking, strategic management, post-war recovery of Ukraine.
INTELLECTUAL CAPITAL IN THE HUMAN RESOURCE MANAGEMENT SYSTEM AS A STRATEGIC RESOURCE FOR ENTERPRISE DEVELOPMENT
Kravchuk N.O. INTELLECTUAL CAPITAL IN THE HUMAN RESOURCE MANAGEMENT SYSTEM AS A STRATEGIC RESOURCE FOR ENTERPRISE DEVELOPMENT Purpose. The aim of the article is to provide a theoretical substantiation and develop applied principles for managing intellectual capital within the personnel management system as a strategic resource for enterprise development. Methodology of research. The study applies a set of general scientific and special research methods. The method of theoretical generalization is used to clarify the essence of intellectual capital and its components; the systems approach is applied to reveal the interrelationship between intellectual capital and personnel management functions; structural and logical analysis is used to develop a model for integrating intellectual capital management into the enterprise HR strategy; the tabular method is applied to systematize the components of intellectual capital, HR mechanisms for its formation and assessment indicators; the analytical method is used to interpret statistical data on Ukraine’s research and development potential and the country’s positions in the Global Innovation Index; the case study method is applied to summarize practical examples of intellectual capital management in the activities of modern enterprises. Findings. The article clarifies the content of enterprise intellectual capital as a combination of human, structural and customer capital that ensures value added creation, innovation, adaptability and long-term competitiveness of an enterprise. It is proved that the personnel management system is a key mechanism for the formation, development, preservation and commercialization of enterprise intellectual capital. The study analyses selected indicators of the state of Ukraine’s societal intellectual potential, in particular the dynamics of the number of employees involved in research and development, as well as Ukraine’s positions in the Global Innovation Index. It is established that Ukraine retains significant potential in the fields of knowledge, technological outputs, human capital and research, particularly under martial law. The article examines the experience of rational intellectual capital management in modern companies, in particular through the use of corporate training tools, processes of involving personnel in research and development activities, patent activity, digital services and employer brand development. The proposed model for integrating intellectual capital management into the human resources management system comprises the following key stages: diagnosis, strategic planning, human capital development, structural capital formation, consumer capital development, and performance evaluation. The practical value of this model lies in improving the effectiveness of managing the elements of an enterprise’s intellectual capital and ensuring their alignment with the business entity’s overall development strategy. Originality. Approaches to the interconnection between intellectual capital management processes and the functions of an organisation’s human resource management – in particular, recruitment, induction, staff training, as well as talent development, motivation and knowledge management – have been further developed. A model for integrating intellectual capital management into an organisation’s human resource management strategy is proposed, which enables the transformation of employees’ individual knowledge into organisational competencies and strategic competitive advantages for the organisation. Practical value. The proposed system of indicators for assessing intellectual capital can be used by HR departments and enterprise managers to diagnose the state of human, structural and customer capital, as well as to make strategic managerial decisions regarding enterprise personnel development. Key words: intellectual capital, human capital, structural capital, customer capital, personnel management, knowledge management, talent management, HR strategy, innovative development, strategic resource of enterprise.
MODERN INFORMATION TECHNOLOGIES IN THE PLANNING SYSTEM FOR THE USE OF ENTERPRISE’S MATERIAL RESOURCES
Bezsmertna O.V. MODERN INFORMATION TECHNOLOGIES IN THE PLANNING SYSTEM FOR THE USE OF ENTERPRISE’S MATERIAL RESOURCES Purpose. The aim of the article is to substantiate the role of modern information technologies in the planning system for the use of enterprise’s material resources and analysis of their impact on the optimization of inventories, automation of management processes, increasing production efficiency and ensuring timely adoption of management decisions. Methodology of research. General scientific and special methods were used in the process of research: analysis and synthesis - to generalize theoretical approaches to the use of information technologies in the enterprise’s resource planning system; systemic approach - to consider the process of material resource management as an integrated system of interconnected elements; structural and functional analysis - to determine the functions of modern information systems in the processes of supply, accounting and control of resources; graphical method - to visualize the relationships between information technologies and material resource utilization efficiency; comparative analysis - to characterize modern ERP-, MRP-, SCM- and CRM-systems. Findings. The conducted research showed that modern information technologies provide effective planning and management of the use of material resources of the enterprise. It was established that ERP systems contribute to the integration of production, logistics, financial and management processes in a single information environment. MRP and MRP II systems provide accurate planning of material needs and optimization of inventories, and SCM systems increase the efficiency of supply chain management. The role of CRM systems in demand forecasting and the influence of cloud technologies and Big Data on the efficiency of information processing and support for management decisions were studied. It was determined that the digitalization of material flow management processes, automation of warehouse accounting, the use of RFID technologies and electronic document management contribute to reducing costs and increasing the efficiency of the enterprise's production activities. Originality. The substantiation of the role of modern information technologies in the system of planning for the use of enterprise’s material resources in the conditions of digitalization of management processes has been further developed. The functional capabilities of modern ERP, MRP, SCM and CRM systems have been systematized and their impact on the optimization of material flows, increasing the efficiency of inventory management, automating accounting processes and ensuring the coordination of management decisions in the system of resource provision of an enterprise has been determined. Practical value. The research results can be used by enterprises to improve the material resources planning system, increase the efficiency of inventory management, automate accounting and control of material flows. The practical significance lies in the possibility of implementing modern ERP, MRP and SCM systems, digital platforms and predictive analytics to ensure timely supply of resources, reduce operating costs and increase production efficiency. The results also contribute to the development of a single information environment of the enterprise and improve the quality of management decisions. Key words: information technologies, resource planning, ERP systems, MRP systems, SCM systems, digitalization of management, material resources, accounting automation, Big Data, resource utilization efficiency.
THEORETICAL AND ANALYTICAL FOUNDATIONS OF THE FUNCTIONING OF UKRAINE’S AGRICULTURAL SECTOR AND ASSESSMENT OF THE ACTIVITIES OF AGRICULTURAL PRODUCERS
Ivchenko V.M. Theoretical and Analytical Foundations of the Functioning of Ukraine’s Agricultural Sector and Assessment of the Activities of Agricultural Producers Purpose. The aim of the article is to review the role of rural households in the structure of the agricultural sector of the Ukrainian economy in modern conditions, in particular their contribution to the production of gross agricultural products, ensuring domestic food security, and forming the export potential of agri-food products. Methodology of research. Framework is based on general scientific and specialized research methods, including analysis and synthesis of statistical data, comparative analysis of production and export dynamics, a structural-functional approach to assessing the role of different categories of farms, and methods of generalization and systematization of analytical information. The information base consists of official statistical data and sectoral analytical reports. Findings. The study reveals that the structure of gross agricultural output remains disproportionate: crop production accounts for approximately 70%, while livestock production represents 30%. A decline in the cattle population (by 8% in 2025) indicates crisis tendencies in the livestock sector. Agricultural enterprises generate 55% of gross output, farms account for 17%, and rural households contribute 28%, reflecting a clear functional differentiation among producer categories. Changes in the export structure have been identified: the role of oilseed crops and processed oilseed products, as well as sugar, is increasing, while the share of traditional cereals in foreign currency revenues is gradually decreasing. The European Union is strengthening its position as a key market for Ukrainian agricultural exports, particularly in the segments of rapeseed, sunflower seeds, and vegetable oils. Originality. A comprehensive generalization of structural changes in the agrarian sector of Ukraine, occurring in the conditions of a war economy and simultaneous deepening of European integration processes, is substantiated, which allows for a systematic description of the transformation of the industry structure of production, the redistribution of resources and the change in priorities for the development of the agrarian sector. New export trends in the Ukrainian agrarian sector are also identified, in particular, the strengthening of the role of oilseeds in the structure of agricultural exports and the gradual growth of the share of products with higher added value, which indicates a reorientation of the export model from raw materials to a more diversified and processing-oriented one. Practical value. The obtained results lie in their potential use for shaping state agricultural policy, developing livestock support programs, stimulating the processing industry, and enhancing the country’s export potential. The results may also be applied in academic research, educational activities, and analytical work of public administration bodies. Key words: agricultural sector of Ukraine, agriculture, crop production, livestock production, agricultural exports, food security, European integration, structural transformations, rural households.
RISKS IN THE MANAGEMENT OF INVESTMENT PROJECTS OF INTEGRATED ENTREPRENEURIAL STRUCTURES IN UKRAINE
Fedoryshyna L.M., Izhevskyi P.H., Ursol V.I. RISKS IN THE MANAGEMENT OF INVESTMENT PROJECTS OF INTEGRATED Entrepreneurial STRUCTURES IN UKRAINE Purpose. The aim of the article is to determine approaches to the management of investment projects of integrated entrepreneurial structures of Ukraine in the context of six key industries – agro-industrial complex, logistics, retail, medical business, information technologies and residential construction – in the context of existing risks and industry specifics. Methodology of research. A set of general scientific and special research methods was used to achieve the set goal, enabling a systematic analysis of investment project management under martial law conditions: system analysis was employed to form a target sample of leading integrated entrepreneurial structures in Ukraine representing six key industries; the synthesis method was used to combine various theoretical approaches and formulate the author's definition of the concept of an “integrated entrepreneurial structure project”; the systematization method was applied to present a classification of investment projects according to funding volumes, integration types, and participants, as well as to group the main types of risks by industry sector; comparative analysis was used to examine the structure of investment resources and identify differences in financing sources across various industries; the graphical method was employed to develop and visualize a decision-making framework for selecting an appropriate form of participation in residential construction projects based on a company's risk profile. Findings. It is substantiated that effective investment project management is a strategic factor in ensuring the resilience of large businesses under martial law conditions. The author's interpretation of the concept of an “integrated entrepreneurial structure project” is proposed. The investment activity of leading Ukrainian companies across six key industries was analysed, confirming a significant increase in funding for modernization programs during 2024–2025. The forms of company participation in residential construction projects were systematized, and on this basis, a framework for selecting an appropriate form of participation according to a company's risk profile was proposed. The dynamics of key indicators of Ukraine’s residential construction sector over the past five years were presented. The main types of risks associated with investment projects implemented by integrated entrepreneurial structures in Ukraine were identified and described, revealing their pronounced industry-specific differentiation. It was found that a shift from rigid hierarchical integration toward network-based models characterized by “weak ties” contributes to a more effective distribution of risks among project participants. Originality. The study of approaches to managing investment projects of integrated entrepreneurial structures of Ukraine in the context of certain industries (agro-industrial complex, logistics, retail, medical business, information technologies and residential construction) received further development. This made it possible to formulate the author's interpretation of the concept of an “integrated entrepreneurial structure project”, identify the key risks associated with investment projects, and determine the structure of investment resource sources used to finance these projects under martial law conditions. Practical value. The findings of the conducted research can become the foundation for further scientific research aimed at identifying effective approaches to minimizing risks in investment project management. In addition, they can be utilized by the management of integrated entrepreneurial structures to transform investment strategies from a “survival mode” approach to a model of proactive growth and international expansion. Key words: integrated entrepreneurial structures, investment projects, project risks, agro-industrial complex, logistics, healthcare, information technology (IT), residential construction, sources of investment resources, war-related risks, strong integration, weak ties.
BANK LENDING AS A FACTOR IN UKRAINE’S ECONOMIC STABILITY UNDER MARTIAL LAW
Savonik T.P. BANK LENDING AS A FACTOR IN UKRAINE’S ECONOMIC STABILITY UNDER MARTIAL LAW Purpose. The aim of the article is to assess the role of lending activities in ensuring the financial stability of the banking sector and national economic security, as well as substantiation of the key trends and strategic directions for improving bank lending in the current economic realities. Methodology of research. The methodological framework of the study is based on a set of methods: induction and deduction, used to identify current trends and patterns in the development of bank lending under martial law conditions; analysis and synthesis, applied to compare traditional and innovative approaches to credit operations management; the computational and constructive approach, employed to substantiate the potential of lending in maintaining financial stability and stimulating economic activity. Findings. The essence of lending activity as a key factor in the functioning of financial and credit institutions is examined. The fundamental role of bank lending and its crucial importance in stimulating entrepreneurial activity, maintaining the stability of the monetary and credit sphere, and promoting investment flows are substantiated. The necessity of optimizing credit policy in order to minimize the risks associated with the formation of non-performing assets and to provide targeted support for priority sectors of the national economy is identified. Particular attention is paid to the modernization of borrower creditworthiness assessment methodologies as an essential prerequisite for strengthening the stability of the banking sector and ensuring the economic security of the state. The transformational processes occurring in Ukraine’s credit market, driven by both wartime challenges and macroeconomic conditions, are investigated. A set of regulatory easing measures introduced by the National Bank of Ukraine within its regulatory framework governing credit risk assessment methodology is considered. Attention is focused on the clear trend toward reducing the share of foreign currency lending. This strategy contributes to mitigating currency risks and stabilizing macroeconomic processes. A distinction is made between gross and net credit obligations. A sectoral analysis is conducted, demonstrating the priority orientation of credit policy toward state-owned corporations. The distribution of loans by maturity is also analysed. It is proven that bank lending is a key factor in ensuring the financial stability and economic sovereignty of the state, and that its progressive development requires the formation of a proactive strategy focused on stimulating the real sector of the economy. Particular emphasis is placed on the role of state financial institutions within the stabilization mechanism, as they serve as primary institutions in maintaining financial stability and ensuring access to borrowed funds during periods of economic turbulence. The strategic importance of lending activity for achieving macroeconomic stability is substantiated, since lending operations ensure the continuity of cash flows and form the foundation of the national economy’s economic security. Based on the obtained findings, practical recommendations have been developed for both banking institutions and the state. These recommendations involve the creation of integrated financial ecosystems with adaptive instruments to support entrepreneurial activity. The key trends in the evolution of the loan capital market in the post-war period have been identified, particularly the strengthening of its adaptive capacity and its integration into the global financial architecture. Originality. The theoretical foundations of bank lending as a key mechanism for ensuring the financial stability of the domestic banking system under martial law have been further developed. Particular attention is focused on the fundamental role of state-owned banks. Their capacity, owing to their substantial scale and government support, to assume long-term risks and thereby ensure the stability of the financial system is substantiated. Strategic measures for commercial banks and the state have been developed with the aim of ensuring the effective functioning of the lending sector while simultaneously strengthening macroeconomic stability. Promising directions for the development of Ukraine’s credit market following the termination of martial law have also been proposed. Practical value. The obtained results can be used by public authorities and bank management as strategic guidelines for shaping lending policies under martial law conditions. The proposed innovative approaches to credit operations management contribute to enhancing the financial resilience of the banking system, ensuring macroeconomic equilibrium, and strengthening the economic security of the state. Key words: lending activity, bank lending, loan portfolio, financial stability, sustainable economic development, post-war recovery.
FOREIGN PRACTICE OF BLOCKCHAIN APPLICATION IN FINANCIAL REGULATION OF LAND USE AND DIRECTIONS OF ITS IMPLEMENTATION IN UKRAINE
Kurbetskyi S.М. FOREIGN PRACTICE OF BLOCKCHAIN APPLICATION IN FINANCIAL REGULATION OF LAND USE AND DIRECTIONS OF ITS IMPLEMENTATION IN UKRAINE Purpose. The aim of the article is to analyse foreign practice of blockchain application in financial regulation of land use and outlining directions of its implementation in Ukraine. Research methodology. Monitoring, comparison, analysis and synthesis methods were used in the research process. The research methodology was based on identifying differences between the processes of blockchainization of land use in Georgia, Serbia and Estonia through the prism of their technological and institutional level of development. The use of the monitoring method made it possible to collect information about the features of blockchain application in financial regulation of land use in Georgia, Serbia and Estonia, the analysis helped in the study of individual components of the considered practices, and the synthesis became the basis for their unification to propose directions of implementation in Ukraine. Findings. The essence of the digital transformation of land use in post-socialist Georgia, Serbia and Estonia is revealed. The approaches of the governments of these states to blockchainization of land use are explained and the prerequisites and features of these processes are mentioned. The advantages of integrating blockchain technologies into the land registries of Georgia, Serbia and Estonia and their impact on the practices of financial regulation of land use are identified. Originality. The need to modernize the domestic land registry through the use of distributed registry (blockchain) technologies is substantiated. The directions for implementing blockchain in the financial regulation of land use in Ukraine are established, which involve the work of the expert community, legislators and groups of landowners on legislative, social and technological modernization in accordance with the norms of the EU legal system. For the first time, ways to achieve the implementation of blockchain in the financial regulation of land use in Ukraine are identified. Practical value. The formulated ways to achieve blockchainization of the financial regulation of domestic land use can be useful for blockchain innovators and specialists in the field of working with the land registry during preparation for its technological modernization and further use of the land information system of Ukraine. Key words: land use, blockchain, financial regulation, digitalization, transformation, land registry.
SUPPORT OF INNOVATIVE STARTUPS THROUGH THE PRISM OF FINANCIAL MECHANISMS
Rymar O.H. SUPPORT OF INNOVATIVE STARTUPS THROUGH THE PRISM OF FINANCIAL MECHANISMS Purpose. The aim of the article is a comprehensive theoretical and practical study of financial mechanisms for supporting innovative startups, determining their significance and features of application at different stages of startup development, as well as generalizing international and domestic experience in financing innovative entrepreneurship in order to substantiate the directions of its further development. Methodology of research. The article applies a set of general scientific and special research methods, including the method of system analysis ‒ to generalize theoretical approaches to the financial support of innovative startups; methods of comparison and scientific generalization ‒ to study modern financial mechanisms for stimulating startup ecosystems; statistical and analytical methods ‒ to assess trends in the development of innovative entrepreneurship; and the method of logical generalization ‒ to formulate conclusions and practical recommendations for improving the financial support of innovative startups. Findings. The essence and peculiarities of financial mechanisms for supporting innovative startups have been determined, their comparative analysis has been carried out, and the influence of each mechanism on the development of startup projects has been identified. The advantages and weaknesses of the main sources of startup financing, including venture capital, grant support, crowdfunding, business angel investment, and state programs for stimulating innovation activity, have been revealed. The foreign experience of leading countries in the field of financial support for innovative startups has been studied, and the most effective instruments for stimulating innovative entrepreneurship have been identified. Directions for improving the financial support of innovative startups in Ukraine have been proposed, taking into account international practices and current trends in the development of the innovation economy. Originality. The theoretical and methodological principles of supporting innovative startups through a system of financial mechanisms have been deepened and directions for improving their financial support in the conditions of transformation of the modern economy have been substantiated. Vectors for optimizing the support system for innovative enterprises in Ukraine have been determined, based on the adaptation of the international experience of the Horizon Europe, SBIR and Innovate UK programs, the development of venture financing, the activation of state incentives and the development of the institutional infrastructure for supporting startup projects. Practical value. The obtained research results can serve as a basis for further regulatory decisions and strategies for the development of domestic startup projects under the conditions of rapid changes and challenges in the economy of Ukraine and the world. Key words: innovative startups, financial mechanisms, venture capital, private investments, crowdfunding, business angels, state programs.
INTERRELATION BETWEEN THE FORMATION AND IMPLEMENTATION OF INNOVATION AND INVESTMENT DEVELOPMENT STRATEGIES OF BANKING INSTITUTIONS AND ENTERPRISES UNDER CONDITIONS OF WAR CHALLENGES
Chaikovskyi Ya.I., Olikhovska M.V., Chaikovskyi Ye.Ya. INTERRELATION BETWEEN THE FORMATION AND IMPLEMENTATION OF INNOVATION AND INVESTMENT DEVELOPMENT STRATEGIES OF BANKING INSTITUTIONS AND ENTERPRISES UNDER CONDITIONS OF WAR CHALLENGES Purpose. The aim of the article is to study the interrelation between the formation and implementation of innovation and investment development strategies of banking institutions and enterprises, as well as to substantiate the mechanisms of their mutual coordination in the context of financial system transformation and the intensification of innovative processes in the economy. Methodology of research. The study applies methods of analysis and synthesis, a systems approach to examine the theoretical foundations of innovation and investment development of banks and enterprises and to identify interrelations between elements of strategic management, as well as comparative analysis to compare the features of innovation and investment strategies in the banking and corporate sectors. A forecasting method is used to substantiate the prospects for developing cooperation between banks and enterprises under conditions of digital transformation. Findings. The theoretical foundations of forming innovation and investment strategies of banks and enterprises have been revealed, and their essence and characteristics in the financial and corporate sectors have been defined. The interrelation between innovation and investment activities has been substantiated as a basis for the strategic development of economic entities. Directions for improving the effectiveness of interaction between the banking and real sectors of the economy have been proposed through the implementation of digital technologies, innovative financial instruments, public and private partnership mechanisms. Originality. Further development has been given to theoretical provisions on mechanisms for coordinating innovation and investment development strategies of banks and enterprises under conditions of digital transformation of the economy, and theoretical and methodological approaches to studying the interrelation between their formation and implementation have been improved. Practical value. The obtained results can be used by banking institutions and enterprises in the formation and implementation of innovation and investment development strategies, as well as in improving mechanisms of interaction between the financial and real sectors of the economy. Key words: innovation and investment development, banking institutions, enterprises, digitalization, financial innovations, banking sector, real sector of the economy, innovation activity, investment strategies, investment resources, lending, corporate sector, public and private partnership, war challenges.
FINANCIAL SUPPORT FOR THE DEVELOPMENT OF RENEWABLE ENERGY: INTERNATIONAL EXPERIENCE AND CURRENT INVESTMENT MECHANISMS
Verbitska I.I., Shmyhel O.Ye. FINANCIAL SUPPORT FOR THE DEVELOPMENT OF RENEWABLE ENERGY: INTERNATIONAL EXPERIENCE AND CURRENT INVESTMENT MECHANISMS Purpose. The aim of the article is to explore modern mechanisms of financial support for the development of renewable energy based on the analysis of international experience, assessment of investment instruments and identification of promising directions of capital attraction in the conditions of global energy transition. Methodology of research. A complex of general scientific and special methods was used in the research process. A systematic approach was applied to the analysis of financial support for renewable energy as a multi-level economic system. Methods of comparative analysis and generalization were used to study international financial mechanisms for supporting renewable energy. Statistical and dynamic analysis made it possible to assess the trends of global investments in clean energy and fossil fuels during 2015–2025. The logical and structural approach was used to form an integrated analytical model for assessing the effectiveness of financing for renewable energy projects. Findings. The main international and domestic mechanisms for financing the development of renewable energy have been systematized. Their economic advantages, functional limitations, and suitability for use depending on the scale of the renewable energy project have been identified. The dynamics of global investments in clean energy and fossil fuels have been analysed, confirming a steady trend toward the reorientation of international capital toward low-carbon technologies. The feasibility of the comprehensive use of blended finance, ESG-oriented instruments, and international credit mechanisms as key factors in ensuring the energy transition has been substantiated. An integrated analytical system for evaluating the effectiveness of renewable energy financing is proposed, combining traditional financial instruments, alternative capital mobilization models, and AI-oriented risk management mechanisms. Originality. The theoretical and methodological foundations of financial support for the development of renewable energy have been further explored through the development of an integrated approach to assessing the effectiveness of financing for renewable energy projects. A mechanism has been proposed that combines traditional financing instruments (project financing, green bonds, bank loans), alternative capital mobilization mechanisms (microfinance, crowdfunding, blended finance), and digital risk forecasting tools based on AI models into a unified system for assessing the financial sustainability of renewable energy projects. The approach to analysing the investment attractiveness of renewable energy has been refined by taking into account not only the cost of capital but also ESG factors, regulatory volatility, climate risks, and the dynamics of global financial flows. Practical value. The practical significance of the study’s findings lies in the potential for government agencies, international financial institutions, banks, energy companies, and private investors to utilize the proposed approaches when developing financing strategies for renewable energy projects. This will make it possible to improve the accuracy of investment efficiency assessments, optimize capital structure, reduce financial risks, improve the investment process, and strengthen the financial stability of energy projects in conditions of macroeconomic instability. The study’s findings can also be used in the development of government programs to support renewable energy, investment guarantee mechanisms, and models for the development of decentralized energy. Key words: financing, renewable energy, energy financing, green bonds, project financing, international financial institutions, energy transition, investment mechanisms, ESG financing, micro-financing, crowd-investing, AI risk management models, decarbonization.
ASSIMILATION OF FINANCIAL INSTRUMENTS FOR INCLUSIVE DEVELOPMENT OF COMMUNITIES IN THE NORDIC COUNTRIES INTO THE EXPERIENCE OF UKRAINE
Lobodina Z.M., Trush V.L. ASSIMILATION OF FINANCIAL INSTRUMENTS FOR INCLUSIVE DEVELOPMENT OF COMMUNITIES IN THE NORDIC COUNTRIES INTO THE EXPERIENCE OF UKRAINE Purpose. The aim of the article is to systematize the experience of Northern European countries in using financial instruments to ensure inclusive community development and to substantiate a conceptual model for adapting these instruments to Ukrainian practice, taking into account existing institutional capacity and constraints. Methodology of research. A set of general scientific and special methods was used in the process of research, in particular: methods of theoretical generalization and systematization – to reveal the essence of inclusive development and its financial support; comparative analysis – to compare the indicators of inclusive growth of Ukraine and the Nordic countries; statistical methods – for assessing the Inclusive Growth Index (IGI) and its components; institutional approach – to study the peculiarities of the functioning of financial mechanisms at the community level; logical modelling – to form proposals for adapting the Nordic experience. Findings. It has been established that the financial architecture of inclusive development in the Nordic countries is based on a combination of three main instruments: aggregate municipal borrowing through specialized financial institutions, a developed market of green bonds of local self-government and a model of social investments in the formation of budget priorities. It is proved that the effectiveness of this system is ensured by a high level of fiscal autonomy, institutional trust and transparency of management. The analysis of the Inclusive Growth Index showed that Ukraine is significantly lagging behind the Nordic countries, which is due to structural imbalances in the economic, social and environmental spheres. At the same time, it is determined that the decentralization reform has created the basic prerequisites for the introduction of modern financial instruments for community development. Originality. The theoretical and practical foundations for developing a financial mechanism for inclusive community development through the integration of the Nordic model into the Ukrainian context have been further explored. A conceptual approach to the phased assimilation of financial instruments is proposed, which takes into account institutional limitations and specifics of the national economy, and the role of social capital as a determining factor in the effectiveness of financial innovations at the local level is substantiated. Practical value. The obtained results can be used by state and local government authorities in formulating policies for the development of local communities. The proposed approaches can be applied to create a local self-government financing agency, develop the municipal green bond market, as well as improve the mechanisms for financing social services on the basis of performance. The results of the study can serve as an analytical basis for developing strategies for post-war recovery and ensuring inclusive economic growth. Key words: inclusive development, territorial communities, financial instruments, decentralization, municipal financing, green bonds, social investments, inclusive growth index.
MANAGEMENT ACCOUNTING AS A TOOL FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY
Bandurka M.В. MANAGEMENT ACCOUNTING AS A TOOL FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY Purpose. The aim of the article is to substantiate the theoretical foundations and develop methodological tools of management accounting as a key mechanism for implementing corporate social responsibility (CSR) strategy under conditions of wartime instability, as well as to form a high-quality information base for monitoring, evaluation, and managerial decision-making in the context of sustainable development. Methodology of research. The study employs general scientific and specific methods: analysis and synthesis to generalize existing approaches to management accounting of CSR costs; a systems approach to develop a four-factor classification and an analytical cost-coding matrix, as well as to integrate social, environmental, and security aspects into the accounting system; comparative analysis to assess traditional and modern accounting models; classification to structure CSR costs; abstraction and logical generalization to formulate conceptual provisions and conclusions regarding the role of accounting information in ensuring business resilience and competitiveness. Findings. It is proven that under conditions of wartime instability, CSR expenditures acquire an investment nature and evolve into critically important factors for ensuring business resilience and continuity. The feasibility of applying strategic costing methods (ABC, target costing, lifecycle costing) is substantiated, allowing CSR costs to be distinguished from the general pool of indirect costs, linked to specific outcomes, and their impact on cost throughout the product life cycle to be assessed. An approach to constructing an analytical cost-coding matrix is developed, integrating indicators of environmental, social and security, social and humanitarian, and managerial performance (ESG components) into the overall enterprise management system. Originality. Proposals have been developed to improve management accounting for corporate social responsibility by introducing a multi-dimensional cost classification and creating a four-factor analytical matrix for their coding. For the first time, the expediency of integrating security and humanitarian components into the management accounting system under wartime conditions as core elements of the ESG approach has been substantiated. Practical value. The proposed approaches can be used by enterprises to improve accounting policies, enhance the transparency of non-financial reporting, and increase the effectiveness of managing social investments. The application of the analytical matrix enables detailed monitoring of CSR costs, assessment of their impact on business sustainability, risk reduction, and strengthening stakeholder trust. Key words: management accounting, corporate social responsibility, CSR, social responsibility costs, sustainable development, ESG, wartime economy, social costs, environmental costs, managerial decision-making.
ACCOUNTING FOR LOGISTICS OPERATIONS OF IMPORTED GOODS: ORGANIZATIONAL AND METHODOLOGICAL ASPECTS
Liuba A.I. ACCOUNTING FOR LOGISTICS OPERATIONS OF IMPORTED GOODS: ORGANIZATIONAL AND METHODOLOGICAL ASPECTS Purpose. The aim of the article is to substantiate theoretical approaches and develop practical recommendations for improving the organization and methodology of accounting for logistics operations related to the import of goods, taking into account delivery terms, regulatory and legal framework, and modern digital transformations. Methodology of research. The study applies general scientific and specific research methods, including analysis and synthesis to generalize approaches to accounting for logistics operations; comparative analysis to assess the consistency between accounting, civil, and customs regulations; a system approach to identify the interrelations between logistics and accounting processes; logical generalization to formulate conclusions. Findings. The research reveals that accounting for import operations is shaped by logistics delivery terms, regulatory frameworks, and the economic substance of transactions. An integrated approach to asset recognition is substantiated, combining risk transfer, control over assets, and documentary evidence. The impact of delivery terms on the initial cost formation of inventories, particularly through logistics-related costs, is determined. The study proposes recognizing goods in transit as a separate accounting object. Furthermore, the role of digital initiatives such as eFTI and the EU Customs Single Window in transforming accounting processes is highlighted. Originality. The approach to the recognition of imported goods as assets based on the concept of economic control has been improved; a logistics and accounting model for the formation of initial cost has been developed; the feasibility of separating goods in transit as an independent accounting object through the use advanced inventory account analytics has been substantiated, in particular through the use of subaccounts for accounting for imported goods in transit and at the customs clearance stage. Practical value. The proposed approaches can be applied by enterprises in developing accounting policies, improving inventory accounting, and implementing digital solutions. Their adoption enhances the reliability of financial reporting, optimizes logistics costs, and supports effective decision-making in foreign economic activities. Key words: import operations accounting, logistics, Incoterms 2020, initial cost of goods in transit, logistics costs, digital accounting.
FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION AT AGRICULTURAL ENTERPRISES AND CHALLENGES IN ITS IMPLEMENTATION
Bryk M.M. FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION AT AGRICULTURAL ENTERPRISES AND CHALLENGES IN ITS IMPLEMENTATION Purpose. The aim of the article is an analysis of the main challenges in implementing and operating management accounting at enterprises in the agricultural sector, as well as identifying areas for improving its organization under current economic conditions. Methodology of research. The methodological basis of the study consists of general scientific and specialized methods for analysing economic processes. The monographic method was used in reviewing scientific works by domestic and foreign scholars on the theoretical foundations of management accounting. The analytical method was applied to study the current state of management accounting organization in agricultural enterprises and to identify factors hindering its implementation. The comparative method was used to contrast traditional and functional approaches to management organization, as well as various approaches to cost classification. The abstract and logical method was applied to generalize the research results, formulate conclusions, and develop proposals for improving the management accounting system. The systematic approach allowed for a comprehensive assessment of the interrelationship between accounting and analytical support and the management process of agricultural enterprises. The informational basis of the study consisted of legislative and regulatory acts of Ukraine, scientific works by domestic and foreign scholars, as well as practical materials on the activities of agricultural enterprises. Findings. This article examines the current state of management accounting in agricultural enterprises and identifies the main factors hindering its implementation. These include the inadequacy of regulatory and methodological support, insufficient professional training of specialists, a traditional approach to management, and limited use of modern methods of cost accounting and analysis. The article substantiates the need to improve the management accounting system by introducing a functional approach to management, developing internal reporting, modernizing the Chart of Accounts, and applying modern cost calculation methods. It is established that an effective management accounting system will contribute to improving information support, optimizing costs, and enhancing the efficiency of agricultural enterprise management. Originality. Approaches to organizing management accounting in agricultural enterprises have been improved by substantiating the need to establish a separate class of accounts for management accounting purposes, refining the cost classification system, and implementing a functional approach to enterprise management. Theoretical provisions regarding the role of management accounting as an integrated accounting and analytical system focused on providing information support for strategic and operational management have been further developed. Practical value. The practical significance of the obtained results lies in identifying areas for improving the management accounting system in agricultural enterprises. Implementing the proposed approaches will help improve the quality of accounting and analytical support for management, enhance cost control, increase the efficiency of resource utilization, and ensure more informed management decision-making in an unstable economic environment. Key words: management accounting, agricultural enterprises, cost accounting, management decisions, internal reporting, cost calculation, information support, financial stability, functional management, agricultural sector.
THE CONCEPT OF ACCOUNTING FOR SOLAR PANELS AND THEIR INTERNAL CONTROL AT ENTERPRISES
Chereshnyuk O.M. THE CONCEPT OF ACCOUNTING FOR SOLAR PANELS AND THEIR INTERNAL CONTROL AT ENTERPRISES Purpose. The aim of the study is to investigate approaches to accounting and internal control of solar panels as a specific object of fixed asset of enterprises. Methodology of research. The study uses the methods of analysis and synthesis (to examine scientific approaches to accounting for solar panels); generalization (to formulate conclusions regarding the economic essence of solar panels as an object of accounting); classification (to group the components of a solar power plant according to the relevant accounting sub-accounts); and a systematic approach (to consider solar panels as a complex object that combines investment, production, energy-saving, environmental and control functions). Findings. It has been established that a component-based approach is appropriate for the reliable accounting of a solar power plant, as its individual components differ in function, cost, useful life and wear intensity. It has been proved that accounting for solar panels should be organized taking into account the stages of their use: investment, operational and final. The main areas of internal control over solar panels have been proposed, including control over their availability, valuation, documentation, depreciation, maintenance and modernization costs, generated electricity, income or cost savings, technical efficiency, environmental results and write-off. Originality. The approach to accounting for solar panels as a specific object of fixed assets and to their internal control has been further developed, taking into account investment, production, energy-saving and environmental aspects. The accounting representation of a solar power plant has been improved through the use of component-based accounting of its elements, considering their different useful lives and functional purposes. Provisions for the organization of internal control over solar panels have been developed based on a combination of accounting information, technical indicators and digital monitoring systems. Practical value. The proposed provisions can be used in the activities of alternative energy enterprises and other business entities that install and use solar panels to generate electricity, reduce energy costs, and increase energy autonomy. Key words: accounting for solar panels, control over the use of solar panels, internal control, solar panels, fixed assets, alternative energy, renewable energy.
MODELLING OF ACCOUNTING AND ORGANIZATIONAL, SOCIAL AND ENVIRONMENTAL PROCESSES IN RESIDENTIAL CONSTRUCTION
Gumenna-Derii M.V. MODELLING OF ACCOUNTING AND ORGANIZATIONAL, SOCIAL AND ENVIRONMENTAL PROCESSES IN RESIDENTIAL CONSTRUCTION Purpose. The aim of this article is to develop a model of organizational and economic, social and environmental processes in residential construction. Methodology of research. General scientific and specific research methods were applied in modelling accounting and organizational, social and economic processes in residential construction. The monographic method made it possible to evaluate the scientific achievements of researchers in this field. Analysis of data on capital investments across the regions of Ukraine determined the impact of the war on the level of capital investments in regions where hostilities are taking place. The modelling method contributed to the development of a model of accounting and organizational, social and economic processes in residential construction. The comparative method enabled the identification of software solutions worldwide according to the size of construction enterprises (small, medium, and large). Findings. The role and significance of accounting and organizational, social and economic processes in residential construction were highlighted; their identification makes it possible to determine the advantages and disadvantages of this sector. It has been substantiated that the model of accounting and organizational, social and economic processes in residential construction allows for the identification of problematic aspects in the development of financial and management accounting, as well as financial, managerial, and social reporting, with the aim of ensuring prompt and effective managerial decision-making. Proposals were provided for improving the economic and environmental aspects of residential construction, socially oriented programs, internal control, and digitalization, while ensuring compliance with the regulatory and legal framework. Originality. Models of accounting, organizational, social and economic processes in housing construction have been developed, which, in addition to existing ones, provide an opportunity to comprehensively assess the processes that occur in construction during management. Measures are proposed for assessing and forming problematic aspects of construction enterprises, forming a high-quality accounting policy, minimizing risks, choosing the optimal software product and making high-quality management decisions. Practical value. The provided proposals can be used by enterprises, government authorities, and territorial communities to assess the operational status of construction companies. They contribute to improving accounting policy and the strategic development of construction enterprises, and facilitate effective managerial decision-making. Key words: accounting and organizational processes, social and environmental processes, residential construction.
ACCOUNTING AND ANALYTICAL INFORMATION AS THE INSTITUTIONAL BASIS OF THE KNOWLEDGE ECONOMY
Gnatiuk T.M., Vasylyuk M.M., Shkromyda V.V., Sas L.S. ACCOUNTING AND ANALYTICAL INFORMATION AS THE INSTITUTIONAL BASIS OF THE KNOWLEDGE ECONOMY Purpose. The aim of the article is the theoretical and methodological substantiation of accounting and analytical information as the structural basis of the knowledge economy, disclosure of its potential in the processes of post-industrial transformation of society, and determination of strategic guidelines for the development of the accounting profession in the context of building a domestic knowledge ecosystem during the post-war recovery of Ukraine. Methodology of research. The institutional and systemic approaches are applied to substantiate accounting and analytical information as the institutional foundation of the knowledge economy. The historical-evolutionary approach and methods of abstraction are used to analyse the development of the accounting subject and to investigate the evolution of the perception of the specialist's professional status as a dominant element of the institute of trust in the knowledge economy. The modelling method, structural-functional approach allowed revealing the newest functions of accounting (codification, protection, transmission), while causal analysis is applied to identify the institutional traps of the current regulatory standards regarding the expensing of research and development (R&D) costs, as well as to assess their impact on the capitalization of the innovative sector. Findings. It is proven that within the coordinates of the knowledge economy, accounting and analytical information transforms from a retrospective report into a key mechanism for generating trust in invisible assets. Its newest functions encompass the codification of tacit knowledge into digital assets, the protection of institutional memory, and the legitimization of the value of intellectual potential. It is established that the classical industrial accounting paradigm, based on the directive expensing of research and development (R&D) costs, creates institutional traps that misinform markets and artificially hinder the development of the knowledge economy. The necessity of integrating environmental, social, and human accounting in the digital XBRL/iXBRL format as an adequate tool for measuring knowledge-based effects is substantiated. It is revealed that the import of global industrial standards without local adaptation generates pseudo-institutional superstructures that distort the value of national intellectual wealth. Originality. The principles of institutional theory have been further developed through the identification of accounting information as an independent institutional basis that structures the space of trust. The evolutionary model of transforming the professional status of the accounting subject in accordance with the challenges of the knowledge economy has been improved. This is achieved through the conceptual substantiation of the inevitable transition to the institute of accounting guarantors, where the guarantor acts as a key architect of trust in the digital representation of intellectual capital, and digital ethics is defined as a new basic regulatory institution of the knowledge society. Practical value. The obtained conclusions and generalizations form the theoretical foundation for developing a national strategy for integrating the domestic financial reporting system into the global knowledge economy and post-industrial environment. The proposed concepts create a basis for the capitalization of business knowledge resources and can be implemented in the infrastructure design processes of Ukraine's future post-war recovery and in training programs for accounting professionals capable of effectively managing intangible assets in the new economic reality. Key words: knowledge economy, accounting and analytical information, institutional theory, intellectual capital, accounting guarantor, digital reporting, knowledge asset, human capital.
REGULATORY AND LEGAL FRAMEWORK FOR THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION IN MODERN BUSINESS ENVIRONMENTS
Balaniuk I.F., Melnyk I.O. REGULATORY AND LEGAL FRAMEWORK FOR THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION IN MODERN BUSINESS ENVIRONMENTS Purpose. The aim of the article is a comprehensive substantiation of the theoretical foundations of legal support and a critical analysis of the current state of regulatory and legal framework of accounting and analytical information, as well as the identification of strategic directions for harmonizing the current legislation of Ukraine with the actual needs of management in the context of the digitalization of the economy. Methodology of research. The research methodology is based on general scientific methods, which ensured a high degree of validity for the author’s conclusions. The application of epistemological analysis facilitated a thorough study of the evolutionary changes in the concept of “information”. A systems approach enabled the identification of accounting and analytical information as a complex, multifaceted entity where legal, economic, and purely technological elements intertwine. Through the comparative legal method, an analysis of the compliance of Ukrainian legislation with international standards has been conducted, while an empirical approach allowed for the investigation of practical aspects of applying legal norms within an informational context. The graphical method made it possible to visually represent the hierarchy of the transformation of accounting and analytical information. Findings. Based on the research findings, a four-level model of the regulatory framework for accounting and analytical information has been structured, ranging from the general legal (constitutional) level to the local level (accounting policy level). It was established that the classical legislative interpretation of information as “documented data” is somewhat outdated and requires modernization in light of modern cybernetic concepts and knowledge theory. The necessity of expanding legal regulation from statics (simple recording) to dynamics (processes of transforming primary data arrays into an analytical resource for top management) has been proven. The study substantiates the claim that accounting and analytical information should serve as an object of enhanced legal protection within the economic security mechanism. The critical need for a legislative distinction between the categories of “data”, “information” and “knowledge” is emphasized to eliminate legal conflicts during the implementation of control functions. Originality. For the first time, the necessity of adopting an anthropocentric model for the legal regulation of accounting and analytical information (AAI) has been substantiated. In contrast to the existing technocentric approach, this model allows for treating information not as a static record but as a dynamic intellectual asset (knowledge) with high added value. The hierarchical structure of the regulatory framework for generating accounting data has been improved. This enhancement facilitates the minimization of conflicts between transparency requirements and the protection of commercial secrets. The conceptual understanding of the local regulatory level (accounting policy) has been further developed as a “methodological bridge”. This approach ensures the legitimization of artificial intelligence outputs and cloud service results within the corporate reporting system. Practical value. The study finds that Ukraine’s current regulatory and legal framework, despite its fundamental nature, serves as an insufficient toolkit for the full-scale management of accounting systems in the era of digital challenges. The research substantiates the need for further legislative recognition of digital assets and integrated reporting as legitimate legal entities. Corresponding adaptation of legal regulations will enable a qualitative shift in the status of accounting information, transforming it from an attribute of formal reporting into powerful intellectual capital. The generalizations hold both theoretical value for academic discussion and practical significance for improving the internal regulations of business entities. Key words: accounting and analytical information, regulatory and legal framework, business, accounting policy, economic security, digitalization.
ENTREPRENEURIAL STRATEGIES FOR FORMING THE CUSTOMER POLICY OF MEDICAL LABORATORY NETWORKS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF TERRITORIAL COMMUNITIES
Soltys V.M., Chupil Yu.R. ENTREPRENEURIAL STRATEGIES FOR FORMING THE CUSTOMER POLICY OF MEDICAL LABORATORY NETWORKS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF TERRITORIAL COMMUNITIES Purpose. The aim of the article is to substantiate the role of the customer policy of medical laboratory networks in strengthening their entrepreneurial potential and to develop mechanisms for the interaction of network structures with territorial communities. Methodology. The methodological basis of the research is a systemic approach to the study of entrepreneurial activity in the field of healthcare. A complex of general scientific and specialized methods was used to achieve the set objective: PESTEL analysis was applied to assess the macro-environment of laboratory networks; matrix modelling allowed for the development of a “Business-Community Synergy Matrix in the Sustainable Development System”; generalization and systematization methods were used to classify factors influencing customer policy; the graphic method visualized the factors of customer policy development for laboratory networks in communities. The information base consisted of regulatory and legal acts, WHO analytical reports and rating data. Results. It has been proven that under modern crisis challenges, the customer policy of laboratory networks is transforming from a traditional marketing tool into a key factor in ensuring the financial stability of the business. Market dynamics have been analysed, and the necessity for private medical institutions to transition to the Value-Based Healthcare model has been identified. Macro-environment factors have been systematized, allowing for the determination of strategic business responses to various changes (development of public and private partnership models, flexible package offers and loyalty programs). The developed synergy matrix demonstrates the ability of innovative tools (mobile teams, AI analytics) to simultaneously generate commercial income and a positive social effect. Scientific novelty. For the first time, a conceptual approach to forming the customer policy of medical laboratory networks through the lens of three transformation vectors has been proposed: environmental (implementation of “green logistics” digital workflow), social (development of inclusive services and mobile points), and managerial (compliance control, strategic partnership with local self-government bodies). Unlike existing approaches focused on purely marketing tools, this allows for the balanced development of the laboratory network as a socially responsible entity within the ecosystem of the territorial community. The theoretical and methodological foundations of customer relationship management in medical services have been improved by substantiating the transition from a transactional model to the H2H (Human-to-Human) model. Unlike the traditional approach to the patient as an “object of sale” the proposed model is based on the principles of inclusivity, empathy, and personalization, which increases the level of trust in the private diagnostic system and ensures long-term financial stability of the business under wartime challenges. Scientific substantiation of the implementation of ESG criteria into the strategic management of medical entrepreneurship entities has been further developed. This allowed for a detailed analysis of the impact of environmental, social, and managerial factors on the formation of customer policy, contributing not only to the increased competitiveness of networks but also to the fulfilment of the sustainable development goals of territorial communities by enhancing the accessibility and quality of medical diagnostics. Practical significance. The obtained results have high applied value for the management of private medical companies, as they offer ready-made tools for expanding their presence in communities. The proposed developments can be used by local authorities to form regional health programs and create “health maps” based on medical Big Data. Key words: medical laboratory networks, customer policy, entrepreneurial strategies, territorial communities, sustainable development, ESG transformation, medical services market, decentralization.
COMMUNITY LIVING SPACE AS A FACTOR OF HUMAN CAPITAL DEVELOPMENT: CONCEPTUAL FRAMEWORK AND PRACTICAL RECOMMENDATIONS
Omelianenko O.M. COMMUNITY LIVING SPACE AS A FACTOR OF HUMAN CAPITAL DEVELOPMENT: CONCEPTUAL FRAMEWORK AND PRACTICAL RECOMMENDATIONS Purpose. The aim of the article is to consider the living space of a community as a factor in the development of human capital in order to develop proposals for the development of communities. Methodology of research. General scientific and special methods were used in the study: analysis and synthesis – to generalize scientific approaches to determining the living space of a community and its components; structural and functional analysis – to determine the relationships between the components of the living space and the development of human capital; comparative analysis – to generalize modern approaches to assessing the quality of living space; graphic method – to visualize the results of assessing the Community Accessibility Index; generalization method – to form practical recommendations for the development of communities. Findings. It was found that the living space of a community is a complex system that combines territorial and spatial, social, economic, infrastructure, institutional, cultural, security and information components. It is proven that the quality of living space directly affects the processes of formation, accumulation and realization of human capital through access to education, healthcare, digital services, economic opportunities and participation in public life. A conceptual approach to the analysis of the relationship between the living space of a community and the development of human capital through the chain: “quality of living space → conditions of everyday realization → accumulation of human capital → social and economic capacity of the community → sustainable development” is proposed. Originality. Theoretical provisions on the interpretation of the living space of a community as a multidimensional social and territorial system that determines the conditions for the development of human capital have been further developed. The approach to determining the components of the living space of a community has been improved through the integration of spatial, social, institutional, security and digital components. A conceptual model of the relationship between living space and human capital in the context of sustainable development of communities is proposed. Practical value. Substantiated theoretical and methodological provisions can be used by local governments when forming development strategies and community recovery plans. Key words: communities, living space, human capital, needs, quality of life, projects.
MANAGEMENT OF THE POST-WAR COMPETITIVE TRANSFORMATION OF TERRITORIAL COMMUNITIES
Krysko Zh.L. MANAGEMENT OF THE POST-WAR COMPETITIVE TRANSFORMATION OF TERRITORIAL COMMUNITIES Purpose. The aim of the article is to substantiate the theoretical and practical foundations of the management of the post-war competitive transformation of territorial communities in Ukraine based on the adaptation of the Marshall Plan principles and the development of a territorial development management model in competitive environment conditions. Methodology of research. The research employed general scientific and special methods, including: analysis and synthesis – to generalize scientific approaches to post-war recovery, territorial competitiveness, and strategic community development management; a systems approach – to consider a territorial community as an integrated system; the abstract and logical method – to formulate theoretical generalizations and develop a management model for the post-war competitive transformation of territorial communities; structural and functional analysis – to determine the interrelationships between the components of the model and the mechanisms of their implementation; comparative analysis – to study the possibilities of adapting the Marshall Plan principles to the current conditions of Ukraine’s development; and the graphical method – to visualize the management model of the post-war competitive transformation of territorial communities. Findings. The article substantiates that the post-war recovery of territorial communities should be considered not only as a process of eliminating the consequences of destruction, but also as a comprehensive system of competitive territorial development aimed at ensuring long-term sustainability, investment attractiveness, and managerial capacity. It has been established that under decentralization conditions territorial communities are gradually transforming into independent actors within a competitive environment, competing for investments, international assistance, and human capital, grant resources, and relocated businesses. It has been proven that the effectiveness of post-war transformation depends not only on the scale of financial support, but primarily on the quality of strategic management, the level of institutional capacity, transparency in resource utilization, and the ability to ensure structural changes. A management model for the post-war competitive transformation of territorial communities has been proposed. Originality. A management model for the post-war competitive transformation of territorial communities has been developed, based on the integration of strategic, investment-project, digital, social and human resource, and partnership management components, allowing the competitiveness of a territorial community to be considered as the result of their comprehensive interaction. The approach to managing the development of territorial communities has been improved through the adaptation of the Marshall Plan principles to the current conditions of Ukraine’s post-war recovery, taking into account digitalization of management, human capital development, and partnership interaction. Practical value. The proposed model can be used by local self-government authorities to develop strategies for the post-war development of territorial communities, improve strategic management systems, develop grant and investment-project management, increase the effectiveness of digital governance, and ensure partnership interaction in territorial recovery processes. Key words: territorial communities, post-war recovery, transformation, development management, public administration, digitalization, community competitiveness, Marshall Plan.