Herald of Khmelnytskyi National University. Economic sciences
ISSN 2307-5740 ISSN (online) Публікується з липня 1997 року Видавництво: Хмельницький національний університет (Україна) Періодичність: 6 разів на рік Галузь знань та спеціальність: С - СОЦІАЛЬНІ НАУКИ, ЖУРНАЛІСТИКА ТА ІНФОРМАЦІЯ С1 - Економіка, С3 - Міжнародні відносини, D - БІЗНЕС, АДМІНІСТРУВАННЯ ТА ПРАВО D1 - Облік і оподаткування, D2 - Фінанси, банківська справа, страхування та фондовий ринок, D3 - Менеджмент, D4 - Публічне управління та адміністрування, D5 - Маркетинг, D7 - Торгівля. Мови рукопису: змішаними мовами: українська, англійська Редактори: Павло ГРИГОРУК (м.Хмельницький, Україна) Реєстрація суб’єкта у сфері друкованих медіа : Рішення Національної ради України з питань телебачення і радіомовлення №1373 від 25.04.2024. Ідентифікатор медіа: R30-03992 Реєстрація: Затверджено як наукове фахове видання України, у якому можуть публікуватися результати дисертаційних робіт на здобуття наукових ступенів доктора наук, кандидата наук та ступеня доктора філософії, категорії «Б» (наказ МОН №1643 від 28.12.2019). Умови ліцензії: автори зберігають авторські права та надають журналу право першої публікації разом з твором, який одночасно ліцензується за ліцензією Creative Commons Attribution International CC-BY, що дозволяє іншим ділитися роботою з підтвердженням авторства роботи та первинної публікації в цьому журналі. Заява про відкритий доступ: журнал "Herald of Khmelnytskyi National University. Economic sciences" забезпечує негайний відкритий доступ до свого змісту за принципом, що надання вільного доступу до досліджень для громадськості підтримує більший глобальний обмін знаннями. Повнотекстовий доступ до наукових статей журналу представлений на офіційному веб-сайті в розділі Архіви. Адреса: Науковий журнал "Herald of Khmelnytskyi National University. Economic sciences", Хмельницький національний університет, вул. Інститутська, 11, м. Хмельницький, 29016, Україна. Тел .: +380673817986 Електронна адреса: heraldes@khmnu.edu.ua Веб-сайт: https://heraldes.khmnu.edu.ua
METHODOLOGICAL PRINCIPLES FOR ENSURING INNOVATIVE DEVELOPMENT OF AGRICULTURAL PRODUCTION
The article substantiates key methodological approaches to ensuring the innovative development of agricultural production, taking into account the need to solve numerous complex tasks for the domestic agricultural sector in modern conditions of constant growth of market challenges and economic instability. The systemic, process, functional, project, fuzzy logic approach and complex analytical approaches are analyzed, each of which is characterized by methodological specificity, advantages and limitations. It is established that the systemic approach allows us to consider agricultural production as a holistic system in which technological, organizational, financial, environmental, personnel and other subsystems are coordinated, which increases the efficiency of the implementation of innovative developments. The process approach is aimed at optimizing innovation processes from the generation of a business idea to the implementation of technologies, where significant attention is paid to ensuring transparency and control of the latest implementations. The functional approach focuses on key areas of agricultural production, allowing us to assess the impact of innovative technologies on the efficiency of resource provision of agricultural enterprises. The project approach provides structured implementation of innovations in the form of business projects with defined goals, budgets and performance indicators. The fuzzy logic approach is effective for making innovation-oriented decisions in conditions of uncertainty, taking into account weather, market and other factors, and the complex analytical approach integrates system, functional and process analysis to predict the effectiveness and choose the means of implementing the latest developments in the agro-industrial complex. The above methodological approaches complement each other, which allows agricultural enterprises to adapt high-tech innovative solutions to specific business operations, optimize the use of resources and increase the efficiency of production of new types of agricultural products.
Copyright (c) 2025 Мирослав КОЗАК, Володимир МАМЧУР (Автор) https://creativecommons.org/licenses/by/4.0
EVALUATING THE EFFICACY OF INTEGRATED MARKETING COMMUNICATIONS WITHIN VETERINARY PHARMACEUTICAL E-COMMERCE
The article explores the dynamic transformation of the veterinary pharmaceutical market in Ukraine under the influence of global digitalization trends, accelerated by the COVID-19 pandemic and the ongoing martial law. These conditions have necessitated rapid adaptation in both B2B and B2C segments, driving veterinary businesses to shift from traditional sales models to electronic commerce formats. The study highlights the significant role of integrated marketing communications (IMC) in this transformation, focusing on their strategic implementation across online and offline channels. Within the B2B segment—comprising farms, veterinary clinics, laboratories, and agro-industrial enterprises—the demand for online ordering systems, electronic product certifications, and detailed technical descriptions has grown substantially. Meanwhile, the B2C segment, represented by pet owners, increasingly values user-friendly e-commerce interfaces, fast delivery, customer reviews, and personalized veterinary recommendations. Their behavior is heavily influenced by mobile device usage, social media content, and impulse-driven purchases during animal health crises. IMC strategies are presented as a cohesive framework that integrates all communication efforts to deliver consistent brand messaging, build trust, and foster customer loyalty. The article emphasizes the synergy created through the integration of digital tools—such as SEO, email marketing, influencer engagement, and social media advertising—with traditional offline tools like exhibitions, printed brochures, and in-person sales consultations. This omnichannel approach allows companies to accompany customers at every stage of their journey, from brand discovery to post-sale support. The research also discusses the role of CRM systems in synchronizing online stores with customer databases to enable personalized marketing, automated feedback, and intelligent remarketing. Additionally, the effectiveness of IMC is assessed using a comprehensive system of metrics that includes economic indicators (ROI, CAC, CPA), behavioral metrics (click-through rate, engagement), and long-term metrics like customer lifetime value (CLTV) and repeat purchases. The study concludes that a well-structured and data-driven IMC strategy is essential for veterinary businesses to remain competitive in the digital economy. It not only enhances customer experience and operational efficiency but also creates sustainable competitive advantages through trust, relevance, and communication consistency across all touchpoints. Social media, in particular, emerges as a strategic communication hub that amplifies brand presence and supports community building around veterinary care. This makes IMC not just a communication tool, but a core element of digital business strategy in the veterinary pharmaceutical sector.
Copyright (c) 2025 Сергій ЛИСЯНСЬКИЙ (Автор) https://creativecommons.org/licenses/by/4.0
IMPLEMENTATION OF THE EXPORT POTENTIAL OF UKRAINE’S GRAIN SECTOR IN THE CONTEXT OF GLOBAL CHALLENGES: STRATEGIC PRIORITIES AND INSTITUTIONAL MECHANISMS
The article investigates the implementation of Ukraine’s grain export potential under global challenges and full-scale war. It substantiates Ukraine’s role as one of the leading exporters of wheat, corn and barley in ensuring food security for countries in Asia, Africa, the EU and the Middle East. The dynamics of grain production and exports in the 2019–2024 marketing years are analysed, along with structural shifts in export flows, including the growing share of corn and oilseeds and changes in the geography of supplies caused by seaport blockades, infrastructure destruction and logistical constraints. The impact of international initiatives (the Black Sea Grain Initiative, “Solidarity Lanes”, alternative Black Sea and Danube routes) on the partial stabilisation of export flows is revealed. The theoretical framework is based on institutional economics and the concept of global value chains, which makes it possible to interpret export potential as a result of the interaction between state policy, market incentives and infrastructure development. The article defines strategic priorities for strengthening export potential: infrastructure modernisation, diversification of logistics routes, development of deep grain processing and expansion of exports of value-added products, as well as enhancement of risk management tools (insurance, hedging, agricultural receipts). The authors propose key directions for institutional reforms aimed at improving the transparency and predictability of the regulatory environment, supporting agricultural producers and exporters, and intensifying international coordination. It is concluded that a comprehensive logistics, investment and regulatory policy is crucial for restoring and strengthening Ukraine’s long-term positions in the global grain market.
Copyright (c) 2025 Наталія ТАТАРЕНКО, Інна НАБОК (Автор) https://creativecommons.org/licenses/by/4.0
SYSTEMIC APPROACH TO THE EVALUATION AND FORMALIZATION OF STRATEGIC ALTERNATIVES FOR THE INNOVATIVE DEVELOPMENT OF DAIRY PRODUCTION
The article explores a systematic approach to assessing and formalizing strategic alternatives for innovative development of dairy enterprises. The intensification of globalization substantiates the relevance of the issue, the growing demands for product quality and safety, and the digitalization of the agro-industrial complex (AIC). It is determined that modern dairy production operates in conditions of intense competition, high resource prices, climate risks, and rapidly changing consumer preferences, requiring enterprises to adopt integrated strategic management approaches. The essence of the systemic approach is revealed through its integration of the economic, organizational, technological, and environmental aspects of managing innovation processes, and through its focus on going beyond local or purely technical modernizations. Special attention is paid to the formalization of strategic alternatives, which is based on strategic analysis methods, digital data processing tools, and forecasting models. The concept of a “roadmap” for the innovative development of dairy production is proposed, which includes the following stages: diagnostics of the initial state of the enterprise, identification of strengths and weaknesses, formation and testing of pilot projects, scaling of successful practices, entry into markets with value-added products, and organization of a system of continuous improvement. It is proven that such an approach allows integrating innovations into production and economic processes, reducing uncertainty and increasing flexibility to respond to external challenges. It is emphasized that using a systemic approach in combination with digital analytics tools (Big Data, demand forecasting models, and artificial intelligence) to optimize production processes creates additional opportunities to accurately assess the effectiveness of alternative strategies, thereby increasing the economic performance and competitiveness of dairy enterprises. The article emphasizes that implementing a systemic approach contributes to the formation of a sustainable trajectory of dairy production development in Ukraine, meets the principles of sustainable development, and ensures integration into global agri-food chains.
Copyright (c) 2025 Максим ВОЛОЩУК, Галина ПРУСОВА (Автор) https://creativecommons.org/licenses/by/4.0
STRATEGIC PRIORITIES FOR ENSURING THE ECONOMIC SECURITY OF DOMESTIC ENTERPRISES IN THE CONTEXT OF EUROPEAN INTEGRATION
It has been established that, among the external challenges and internal vulnerabilities that particularly affect the modern global economic environment, the main ones are military risks, energy instability, exchange rate fluctuations, disruptions to logistics chains, and a decrease in investment attractiveness. In this context, the priority tasks for domestic enterprises remain the establishment of an effective system of economic security that meets European standards for doing business. It has been proven that in modern business conditions, economic security ceases to be only a matter of protection against traditional threats (raiding, fraud, corruption, etc.), and becomes an essential strategic requirement for ensuring the sustainability and competitiveness of enterprises, and should be reoriented to technological security and innovation, financial stability and transparency, the sustainability of supply chains and institutional security. It is determined that the development and implementation of strategic priorities are critical for domestic enterprises to turn the challenges of European integration into a source of rapid growth, ensure their long-term viability, and become reliable elements of the European economic system. The main strategic priorities that should become basic guidelines when forming the policy of economic security of domestic enterprises are systematized, including innovative development of the enterprise, diversification of sales markets, energy security of the enterprise, financial stability and transparency, digital transformation of management, environmental safety and sustainable development, as well as personnel security and development of human capital. It is substantiated that the set of strategic goals of economic protection forms a system of measures to strengthen the competitiveness of domestic enterprises and orients them towards innovation, openness, responsibility, and adaptation to the requirements of the European market. Such an approach, in our opinion, is the key to sustainable development and integration into the single economic space of the European Union.
Copyright (c) 2025 Олена РЕВЕНКО, Софія МІНЕНКО, Сергій УВАРОВ (Автор) https://creativecommons.org/licenses/by/4.0
TOOLKIT FOR ENSURING FOOD SECURITY IN SHAPING THE SUPPLY OF AGRIFOOD PRODUCTS
The article examines the toolkit for ensuring food security at the stage of agrifood supply formation, focusing on its transformation amidst global and military challenges. It is substantiated that, in today's turbulent world, food security has moved beyond a narrow sectoral category to become a key element of national security, requiring the development of a comprehensive, adaptive, and multi-component toolkit for state regulation. The authors systematize and classify state-influence instruments by functional purpose, identifying four key groups: economic, legal, infrastructural, and institutional. The study explores the interconnectedness of these groups, demonstrating their synergistic effect: the effectiveness of one instrument (e.g., subsidies) depends on the existence and quality of another (e.g., infrastructure for storage and transportation). The analysis shows that there is no universal set of instruments; their optimal combination depends on external conditions. In periods of stable development, economic and market-oriented legal tools dominate, while in deep crises, such as the full-scale war in Ukraine, infrastructural and institutional instruments become paramount. The war served as a "stress test" for the food system, revealing its critical dependence on raw material exports and logistical concentration, which put the entire system at risk. The main conclusion is the necessity of a fundamental transformation of Ukraine's agrarian policy. The post-war recovery strategy should not aim for simple "rebuilding as it was" but for building a new, more resilient model with a dominance of deep processing, diversification, and decentralization of food systems. This requires a targeted application of investment, tax, regulatory, and infrastructural instruments to stimulate investment in the processing industry and the development of local supply chains.
Copyright (c) 2025 Анна ПОДСОХА, Олег КОНОНЕНКО (Автор) https://creativecommons.org/licenses/by/4.0
RISKS OF THE FUNCTIONING OF THE ECONOMIC SECURITY SYSTEM OF AN ENTERPRISE IN WAR TIME
The article presents a comprehensive analysis of the risks affecting the functioning of the economic security systems of Ukrainian enterprises under martial law. It examines the transformation of the country’s economic environment caused by the full-scale war, leading to profound structural shifts across the financial, labor, logistics, and production spheres of business activity. It is substantiated that economic security in wartime takes on a new conceptual meaning, encompassing not only financial stability but also the enterprise’s ability to maintain viability, adaptability, and recoverability in an environment marked by high uncertainty and destructive external influences. Based on an analysis of scholarly sources, official statistics, reports of international institutions, and empirical evidence from Ukrainian companies, the study systematizes the key wartime risks: operational, financial, informational-communication, legal, and strategic-reputational. Operational risks arise from infrastructure destruction, supply chain disruptions, production relocation, and shortages of skilled labor. Economic risks include rapid increases in operating costs, declining revenues, inflationary pressures, exchange rate volatility, and limited access to credit and investment resources. Information-related threats encompass cyberattacks, data leaks, and communication system failures, which hinder effective interaction between enterprises and their partners or clients. Legal risks include frequent regulatory changes, uncertainty in legal enforcement, and the potential requisition or loss of assets. Strategic risks manifest in reduced investment attractiveness, loss of market positions, and the inability to implement long-term development projects. The article proposes a systematization of risks and substantiates the need for an adaptive, proactive model of economic security management that ensures resilience and operational continuity, laying the foundation for post-war recovery and enterprise modernization. The practical significance of the research lies in the applicability of the proposed approaches to improve risk management strategies, enhance monitoring systems, and strengthen the economic resilience of Ukrainian enterprises.
Copyright (c) 2025 Вікторія ЛУГОВА, Катерина ДЕМЧЕНКО, Лариса ІВАНЧЕНКОВА, Олександ ТКАЧУК, Володимир ЛАГОДІЄНКО (Автор) https://creativecommons.org/licenses/by/4.0
THE ROLE OF SOCIAL HOUSING IN THE RESIDENTIAL REAL ESTATE MARKET
Sharp fluctuations in demand in the residential real estate market and the general instability of its functioning, caused by the consequences of the military conflict in Ukraine, necessitate the search for practical tools to support and stabilize it. The purpose of this article is to determine the role and place of social housing in Ukraine's residential real estate market within the context of modern trends in its development. The article identifies key features of the residential real estate market. These include: the uniqueness of purchase and sale objects, significant costs and barriers to entry/exit, high sensitivity to environmental factors, low elasticity of supply in the short term, social and state significance, and significant regional unevenness. The main price trends in the residential market are analyzed. The main trends inherent in it at this stage of development are identified. The analysis showed that the highest housing prices are in Kyiv, Lviv, Dnipro, Uzhhorod, and Odesa. The volume of demand and the dynamics of purchasing (or selling) residential real estate objects during wartime were studied. The results obtained showed the presence of significant regional differentiation in demand for housing, characterized by a critical drop in activity in frontline and occupied regions, as well as a sharp contrast in indicators between western areas and large agglomerations. At the same time, the Ukrainian housing market demonstrates the ability and results of adapting to existing realities. The role and significance of social housing in Ukraine's modern housing market were studied. The nature of social housing was revealed through three plans: social, economic, and market. It was determined that the significance of social housing is evident in its role in ensuring the accessibility and stability of housing for a substantial portion of the country's population. The social housing market forms a distinct segment. It serves as a complementary model to the traditional residential real estate market — the key features of social housing as a stabilizer of the residential real estate market have been determined. The attention is focused on the need for state regulation of the social housing market in Ukraine.
Copyright (c) 2025 Ірина КРЮКОВА, Олексій ГАГАРІНОВ, Борис ЯЗЛЮК, Володимир ЦЮПАК, Наталія ДУДЯК (Автор) https://creativecommons.org/licenses/by/4.0
FORMATION OF CONSUMER LOYALTY IN ENTERPRISE DIGITAL MARKETING: A BEHAVIORAL AND ECONOMIC APPROACH
Modern enterprises and their clients are increasingly integrating digital technologies into all aspects of their activities, which not only generates new opportunities for optimizing interaction and business development but also stimulates innovative potential. The purpose of this study is to identify the specific features of consumer loyalty formation in digital marketing within enterprises, within the framework of both behavioural and economic approaches, under current conditions. Given the rapid proliferation of digital tools in marketing, the study highlights, from a practical perspective, the contemporary challenges and trends that manifest in ensuring consumer loyalty. It has been established that customer loyalty has traditionally been considered a key factor in driving extensive growth, focusing on expanding the client base by attracting new customers. Particular attention is paid to the comparative analysis of Ukrainian and international practices in shaping consumer loyalty in enterprise digital marketing. The findings reveal that the Ukrainian practice of consumer loyalty formation in digital marketing is predominantly focused on stimulating demand in the short term and fostering emotional contact with consumers. As a standard feature, the active use of digital channels and gamification has been identified, while the distinction lies in the scale and depth of implementation. It has been demonstrated that the approach to customer loyalty can be based on two core enterprise strategies: expansion (marketing management of loyalty focused on meeting the expectations of potential customers) and retention (marketing support of existing customer loyalty aimed at preventing their attrition). Furthermore, the study substantiates the effectiveness and prospects of modern approaches to training enterprise personnel engaged in marketing activities, particularly those based on gamification.
Copyright (c) 2025 Вікторія МІЛЬЧЕВА, Ольга ЄВТУШЕВСЬКА, Юлія АНТОНЮК, Олексій МАТУЗНИЙ, Олександр КОРЯГІН (Автор) https://creativecommons.org/licenses/by/4.0
STATE INVESTMENT POLICY AS A TOOL FOR THE RESTORATION AND DEVELOPMENT OF SOCIAL HOUSING IN THE CONTEXT OF NATIONAL SECURITY
The article examines the issue of investment policy in social housing as a crucial factor in enhancing the country's national security. The results of the study show that providing social housing in Ukraine is not just a social initiative or a humanitarian challenge, but a strategic tool for stabilizing social and labor relations (by the way, not only during the war, but also in the post-war period). Housing security is of crucial importance, since its absence hinders employment, discourages people from returning, and, accordingly, slows down effective economic recovery. It is noted that, despite significant differences in the housing policies of individual EU member states' governments, most of them still share a common feature: the desire to balance social protection with a motivation system. The main incentive is the transfer of social housing for rent, rather than ownership, which encourages tenants to make their own efforts to improve living conditions and, in turn, allows them to assist a broad range of people belonging to socially vulnerable groups within the population. It has been determined that, in conditions of military aggression, migration processes, and infrastructure destruction (i.e., those that pose a threat to national security), the state's investment policy is a critically essential and strategic tool for ensuring the effective restoration and sustainable development of the social housing fund. It has been established that state investment policy under such conditions can be considered adequate only when it is reoriented from classical economic goals to achieving social stability and resilience in relatively safe regions. It has been proven that, although social housing is not aimed at generating a profit, it still has significant investment potential for the economy and the state, as it creates positive externalities and stimulates the development of related industries. It is substantiated that investments in social housing, which significantly affect the satisfaction of the basic needs of socially vulnerable groups of the population, acquire the status of critical security investments.
Copyright (c) 2025 Богдан САМОЙЛЕНКО, Оксана ЛЯШЕНКО, Віталій ЗУБКО, Олена ЛЕБЕДИНСЬКА (Автор) https://creativecommons.org/licenses/by/4.0
ECONOMIC EFFICIENCY OF PRODUCTION AND COMMERCIAL ACTIVITIES OF AGRICULTURAL ENTERPRISES: CURRENT TRENDS AND DIRECTIONS FOR ITS IMPROVEMENT
The article is devoted to assessing the efficiency of production and commercial activities of agricultural enterprises and substantiating directions for their improvement under current operating conditions. This article aims to provide a comprehensive assessment of the efficiency of production and commercial activities of Ukrainian agricultural enterprises and to identify directions for their improvement. The principles of assessing the efficiency of production and commercial activities of agricultural enterprises are considered in the context of transformational changes occurring in the national farming sector. The production of crop and livestock products is analyzed, highlighting the dominance of crop production and the deepening disproportions between various types of agricultural production. It was found that the gross value added of the farm sector increased by 2.5 times over the study period, while the net value added increased by 2.4 times, indicating growth in productivity and modernization of the technical and technological base of enterprises. The livestock sector exhibited a steady decline during the analyzed period. The reduction in the production of milk, eggs, wool, and other livestock products indicates a systemic crisis in the industry, caused by low investment attractiveness, deterioration of the resource base, and insufficient renewal of fixed assets. Research on production by farm categories showed that agricultural enterprises are increasingly dominating the production structure. The study allowed identifying directions for increasing the efficiency of production and commercial activities in the agricultural sector: improving the effectiveness of production resource use, creating and increasing added value, increasing production profitability, strengthening the financial stability and investment capacity of farming enterprises, developing production and commercial integration, structural optimization of sectoral development within enterprises, growth of human capital and managerial competence, and innovation-technological modernization. Overall, it is concluded that the efficiency of commercial activities is determined by the enterprise’s ability to diversify sales markets, improve contractual relations with traders, optimize logistics costs, and ensure growth in sales volumes.
Copyright (c) 2025 Сергій КАЛІНІЧЕНКО (Автор) https://creativecommons.org/licenses/by/4.0
DIAGNOSTICS OF THE DEVELOPMENT OF INDUSTRIAL ENTERPRISES IN THE COMPETITIVE EUROPEAN ENVIRONMENT OF ACTIVITY
The article explores the concept of economic diagnostics as an important, effective tool for strategic management of an enterprise and the basis for obtaining specific strategic development plans. The strategic development of each industrial enterprise depends on the methods and approaches that will be used when conducting economic diagnostics, the data of which are the basis for the formation of strategic guidelines and competitive strategies. The tasks of diagnosing an industrial enterprise and the stages of diagnosing the level of its business potential in the competitive European environment of activity are determined. With the help of diagnostics of the enterprise's potential, threats and risks of doing business, problematic aspects of activity, strengths of management, etc. are determined. The sequence of conducting a comprehensive diagnosis of the internal business environment of an industrial enterprise is characterized, the results of which significantly affect the increase in the efficiency of management decisions, increasing competitiveness and expanding domestic and foreign markets for products. The impact of improving diagnostic processes at the enterprise, when forming an information and analytical basis, on improving the strategic management of the enterprise is revealed. Strategic management of an enterprise involves a number of component stages, such as the formation of goals and strategic objectives, monitoring and diagnostics of activities, the formation of development plans and strategies, the definition of tools and the improvement of regulatory processes. The features of conducting diagnostics of the competitiveness of industrial enterprises' products according to consumer, economic and marketing parameters are studied. The methods used during the diagnostics of the development of industrial enterprises in the conditions of an intensified competitive business environment of operation are detailed. The role of the formation of a system of diagnostic data and the principles of diagnostics of the production potential of an industrial enterprise are determined.
Copyright (c) 2025 Інна ЛЕВИЦЬКА (Автор) https://creativecommons.org/licenses/by/4.0
METHODS AND PROCEDURES FOR GATHERING AUDIT EVIDENCE: ESSENCE AND PECULIARITIES OF APPLICATION
This article examines the necessity and specific features of selecting and applying various methods and audit procedures during a financial statement audit. It is emphasized that the diversity of methods is crucial for obtaining sufficient and appropriate audit evidence. It is established that the effective selection of methods for conducting an audit allows for the detection of inconsistencies, misstatements, errors, and instances of fraud in accounting and financial reporting, which forms the basis for the auditor's well-grounded opinion. The article discusses the four main stages of an audit (organizational, preparatory, methodical, resulting) and the audit work performed at each of these stages. The essence of the concept "method" is examined, and a two-level classification of methods is presented: general (universal, unformalized) and special (methods of specific sciences). A list and characteristics of general methods actively used by auditors to gather audit evidence are provided (specifically, observation, comparison, measurement, experiment, analysis, synthesis, generalization, interview, and questionnaire). It is determined that these empirical methods are based on the auditor's experience and help to confirm or refute the assumptions made. The directions for applying special methods in audit practice are identified, which include analytical procedures (financial, functional-cost analysis), statistical methods (e.g., sampling method), and methods of mathematical analysis (for assessing the dynamics of indicators, cost optimization, and calculating the present value of cash flows). It is established that the selection and application of various general and special methods in auditing are used for conducting audit procedures with the aim of obtaining audit evidence. The selection of various methods depends on the experience and competence of the auditor.
Copyright (c) 2025 Наталія СТОЙКА, Мирослав СТОЙКА, Людмила НОВІЧЕНКО (Автор) https://creativecommons.org/licenses/by/4.0
MODERN MARKETING TRENDS AND PROSPECTS FOR THE DEVELOPMENT OF TOURISM ENTREPRENEURSHIP IN UKRAINE
The article explores modern marketing trends and the prospects for the development of tourism entrepreneurship in Ukraine under the influence of the COVID-19 pandemic, the ongoing Russian-Ukrainian war, and the forthcoming post-war recovery period. It has been substantiated that the war has fundamentally transformed the marketing environment by reshaping consumer behavior, travel motivations, and the overall geography of tourism flows. Ukrainian tourism enterprises were forced to adapt to crisis conditions by reorienting their activities toward domestic tourism, promoting safe local routes, developing short-term recreation formats, and engaging in volunteer and community-support initiatives. The study highlights that digital transformation has become a decisive factor in maintaining competitiveness, with special emphasis on the use of social media, content and influencer marketing, online booking platforms, and virtual communication tools. These instruments not only support brand awareness and customer loyalty but also help restore trust in Ukraine’s tourism image during times of uncertainty. A separate focus is given to the growing importance of corporate social responsibility, ethical marketing, and communications based on empathy, trust, and authenticity as vital components of sustainable tourism branding. The article also notes the emergence of new tourism niches—such as military-historical, memorial, cultural, and volunteer tourism—that contribute to preserving collective memory, strengthening civic identity, and shaping a patriotic narrative of modern Ukraine. The authors emphasize that successful post-war recovery of the tourism industry requires the development of integrated marketing strategies aimed at innovation, partnership, and resilience. It is concluded that strategic marketing management in tourism entrepreneurship should rely on flexibility, innovation, and value-oriented approaches that combine economic efficiency with social responsibility. Such an approach will ensure the sustainable development, global competitiveness, and long-term resilience of Ukrainian tourism in the post-war period, while positioning Ukraine as a modern, dynamic, and ethically responsible travel destination in the international arena.
Copyright (c) 2025 Світлана КОВАЛЬЧУК (Автор) https://creativecommons.org/licenses/by/4.0
FEATURES OF THE FUNCTIONING OF THE SYSTEM OF ENSURING ECONOMIC SECURITY OF ENGINEERING ENTERPRISES: THEORETICAL BASIS AND PRACTICAL PRINCIPLES
The article substantiates the theoretical and practical foundations of building an effective system for ensuring the economic security of machine-building enterprises. It analyzes the essential and categorical framework of economic security, defining its goals, objects, and key functions within the industrial complex. The research emphasizes that in modern conditions of uncertainty, competition, and technological transformation, the economic security of engineering enterprises becomes a decisive factor of national stability and industrial resilience. The paper identifies the main internal and external threats affecting the sustainable development of enterprises and proposes a typological model of the economic security system as a tool for diagnosing risks and improving management efficiency. The proposed methodological approach involves several stages: assessment of operational and market parameters, identification of threats and vulnerabilities, evaluation of existing protective measures, and the formation of an adaptive model aimed at strengthening the enterprise’s strategic potential. Special attention is paid to the strategic and tactical aspects of managing the economic security system, including planning, monitoring, and information protection mechanisms. The research reveals that economic security management should combine preventive, analytical, and regulatory measures to ensure the integrity of financial, material, informational, and human resources. The implementation of coordinated actions at both enterprise and state levels is considered a prerequisite for enhancing competitiveness and mitigating the consequences of crises. The article also outlines practical guidelines for improving the economic security framework, such as the development of legal and organizational instruments, use of innovative technologies, diversification of financial and logistical flows, and adaptation of international standards. The findings contribute to the formation of a comprehensive scientific basis for the modernization of industrial policy and the development of effective mechanisms for protecting the economic interests of machine-building enterprises in Ukraine’s national security system.
Copyright (c) 2025 Назарій МУЖИЛІВСЬКИЙ (Автор) https://creativecommons.org/licenses/by/4.0
TRENDS IN THE DEVELOPMENT OF DARK TOURISM IN UKRAINE AMIDST THE RUSSIAN-UKRAINIAN WAR
The article explores the conceptual foundations, evolution, and current trends of dark tourism as a specific form of cultural and memorial travel that reflects humanity’s attitude toward death, tragedy, and historical trauma. The authors analyze the theoretical approaches to defining dark tourism and provide its detailed classification into main subtypes—disaster tourism, mystical tourism, thanatourism, and necropolitan tourism—revealing their distinctive motivational, cultural, and ethical dimensions. Based on international experience, the paper examines the development of dark tourism in countries that have undergone wars and catastrophic events, including Japan, Bosnia and Herzegovina, and Egypt, identifying key patterns of post-war reconstruction and memorialization. Special attention is paid to the prospects for developing dark tourism in Ukraine under the conditions of the Russian-Ukrainian war. The study highlights how war has intensified interest in places of collective trauma—battlefields, destroyed cities, and memorial sites—transforming them into symbolic spaces for preserving historical truth, fostering national identity, and raising global awareness of Ukraine’s struggle. The article also assesses the potential of Ukrainian locations such as the Chernobyl Exclusion Zone, the Babyn Yar memorial, Lychakiv and Baikove cemeteries, and the National Museum of the Holodomor as core destinations for ethically oriented dark tourism. An original author’s tour, “The Threshold of the Invisible: Between Memory and Radiation,” is presented as a model for sustainable and safe development of this niche, combining educational, memorial, and emotional experiences. The study emphasizes that the successful formation of dark tourism in Ukraine requires an integrated strategy encompassing ethical, cultural, economic, and social aspects, as well as the establishment of legal frameworks, safety standards, and international cooperation. The findings confirm that dark tourism, if approached responsibly, can serve as an instrument of collective memory, reconciliation, and cultural resilience in the post-war recovery of Ukraine.
Copyright (c) 2025 Наталія ПАНЬКІВ, Тетяна ВЕЛИЧКО (Автор) https://creativecommons.org/licenses/by/4.0
COMPREHENSIVE STUDY OF CONCEPTUALIZATION OF MODERN VIEWS ON THE DEFINITION OF ECONOMIC SECURITY OF ENTERPRISES: SYSTEM APPROACH
The article explores the conceptual foundations of defining the economic security of commercial enterprises through a systemic and strategic approach. It is emphasized that in the modern business environment, economic security is a key prerequisite for stable development and competitiveness of trade enterprises. The study substantiates that economic security encompasses a set of organizational, economic, legal, financial, informational, and institutional measures aimed at preventing threats, preserving resource potential, and ensuring operational efficiency. The main internal and external risk factors affecting the security of trading structures are identified, including the imperfection of the regulatory environment, instability of financial markets, corruption, low innovation activity, and weak competitiveness. It is emphasized that the system of economic security should have a preventive nature and be based on the principles of complexity, adaptability, and forecasting. The article generalizes various scientific approaches to interpreting the concept of “enterprise economic security” and proposes the author’s definition, which highlights the need for systemic risk management and strategic planning. A conceptual model of the economic security system of commercial enterprises is developed, which includes mechanisms for resource protection, threat diagnostics, risk monitoring, strategic planning, and performance control. The main criteria for assessing the reliability and effectiveness of the system are identified as operational stability, protection of financial and material assets, the ability to counter crisis situations, and ensuring sustainable development. The proposed approach can serve as a methodological basis for developing effective strategies for strengthening the economic security of commercial enterprises under dynamic market conditions.
economic security strategy of commercial enterprises
Copyright (c) 2025 Віктор ВІВЧАР (Автор) https://creativecommons.org/licenses/by/4.0
PUBLIC-PRIVATE PARTNERSHIP AS A DRIVER OF POST-WAR RENOVATION OF TOURIST INFRASTRUCTURE IN UKRAINE
The article is devoted to substantiating the theoretical and methodological foundations and developing recommendations for the implementation of public-private partnership mechanisms as a key institutional and organisational mechanism for the post-war restoration of tourism infrastructure. Public-private partnerships are a key institutional and organisational mechanism for the post-war reconstruction of tourism infrastructure, as they ensure the attraction of critically needed private capital (including foreign investment), effective management competencies and enables the implementation of state socio-economic development tasks based on long-term cooperation and shared responsibility. The synergy effects of public-private partnership ensure the coordination of actions between the public and private sectors around the interests of consumers, which stimulates the development of the tourism industry by implementing an anti-entropy strategy through the inflow of investment and innovation. The implementation of public-private partnership projects in war-affected regions is burdened by a unique range of security, legal, financial and political risks. The choice of public-private partnership model depends on the areas in which the agreement is implemented. Models of public-private partnerships and mechanisms for their adaptation for post-war restoration of tourism infrastructure are disclosed. It is confirmed that the success of public-private partnership in the post-war restoration of Ukraine's tourism infrastructure critically depends on the state's ability to effectively assume or minimise risks that are atypical for commercial projects, which can be achieved through the introduction and use of relevant risk distribution and minimisation mechanisms (creation of a National Military Risk Insurance Fund; comprehensive insurance and risk distribution in contracts; administrative optimisation and implementation of a «Fast-Track» procedure for key stages of project implementation; use of escrow accounts to finance projects). Together, these mechanisms provide the necessary regulatory and financial guarantees, which are a prerequisite for attracting long-term investment in the reconstruction of tourism infrastructure.
Copyright (c) 2025 Юрій КАРПЕНКО (Автор) https://creativecommons.org/licenses/by/4.0
INTERNATIONAL COOPERATION POTENTIAL: ESSENCE, CHALLENGES, AND RECOVERY PATHWAYS FOR UKRAINE'S TOURISM AND HOSPITALITY
This article addresses the essence, challenges, and development directions of international cooperation potential in Ukraine's tourism and hospitality sector as a strategic lever for overcoming war consequences and ensuring sector modernization. The study clarifies international cooperation as complex, purposeful interaction of state, private, and public actors across multiple levels aimed at joint problem-solving and achieving synergistic effects for sustainable development. The research systematizes a comprehensive set of interrelated challenges and threats facing Ukraine's tourism and hospitality sector: security risks from military operations and mine hazards, infrastructure destruction affecting hotels and cultural heritage sites, human capital crisis due to migration and mobilization, economic downturn with reduced demand and investment freezing, negative international image, and institutional barriers to investment attraction and risk insurance. The article substantiates six priority directions for developing international cooperation potential: institutional cooperation through bilateral agreements and coordination mechanisms; financial and investment support via development funds and public-private partnerships; human capital development through joint educational programs and international internships; innovation and digitalization using digital platforms and virtual tours; marketing and promotion through joint international campaigns; and security and standardization via harmonization with international standards. The study emphasizes the necessity of a differentiated approach to implementing these directions during wartime versus the post-war period. During the war, priorities include preserving human capital through online training, planning future projects, and managing Ukraine's international image. Following war's conclusion, focus shifts to large-scale infrastructure reconstruction, intensive international marketing campaigns, and reopening tourism routes in de-occupied territories. The research underscores the critical importance of comprehensive investigation into financial-economic mechanisms for activating international partnership to ensure effective sector recovery and modernization.
Copyright (c) 2025 Марина СЕМИКІНА (Автор) https://creativecommons.org/licenses/by/4.0
ASSESSING THE VULNERABILITY OF GLOBAL VALUE CHAINS TO GLOBAL ECONOMIC RISKS
The aim of this paper is to assess the vulnerability of global value chains (GVCs) to macroeconomic shocks, in particular, the 2008 Global Financial Crisis (GFC), trade tensions and the COVID-19 pandemic. The paper analyses how these events have led to structural changes in global trade, including a significant reduction in exports and disruptions to logistics chains. Dynamic regression modelling is applied based on trade data and value chain indicators (OECD) for the period 2007–2020. The study identifies the impact of GDP growth rates of key economies (USA, EU, China) and the time factor on GVC indicators (reimported domestic value added, foreign value added in gross exports, gross imports of final and intermediate goods) in different regions (Japan, Korea, USA, China, EU, NAFTA, ASEAN). The results showed that the indicator of gross imports of final products is the most sensitive to macroeconomic dynamics, demonstrating a high explanatory power of the models. Complex relationships were also revealed, in particular, the negative impact of China's own GDP growth on its reimports, which indicates import substitution processes. The results emphasize the structural interdependence of world economies and confirm the high vulnerability of GVCs to global crises. The highest explanatory power was achieved for the model of gross imports of final products, which indicates a strong and direct dependence of demand for final products on the macroeconomic dynamics of the world's largest economies and long-term trends (time factor). Reimported domestic value added and foreign value added in exports also showed significant sensitivity to the selected factors, although with less universal statistical significance. For example, China's GDP growth had a significant negative impact on its own re-imports and foreign value added, which may indicate a successful import substitution strategy and strengthening of domestic production capacity. Thus, global value chains have confirmed their structural vulnerability to powerful economic and geopolitical shocks. Modeling has clearly shown that the macroeconomic dynamics of key global economies (the US, EU, China) are a decisive factor for GVC integration indicators. The continued functioning and restoration of stability in GVCs, which is threatened by military aggression against Ukraine, requires accelerated digitalization and, likely, further reconfiguration to increase resilience (regionalization, chain shortening, supplier reliability improvement).
Copyright (c) 2025 Валерій МИЦЕНКО (Автор) https://creativecommons.org/licenses/by/4.0
STRATEGIC CHANGES IN CONSTRUCTION ENTERPRISES: CONCEPTUAL ESSENCE AND FACTORS OF INFLUENCE
The purpose of this article is to define the conceptual essence of strategic changes in Ukraine’s construction industry, to systematize internal and external factors influencing these processes, and to develop theoretical and methodological guidelines for effective change management under conditions of digital transformation and post-war recovery. The study applies a systemic and comparative approach, analytical and generalization methods, PESTEL analysis. The article examines the conceptual foundations of strategic changes in Ukraine’s construction industry under conditions of transformational economy and post-war recovery. The essence of “strategic change” is defined, and its main classifications and determinants are identified. The study analyzes current trends in the sector, including digitalization, implementation of innovative technologies, greening of production, and expansion of national reconstruction programs. Particular attention is paid to internal organizational factors such as human resource development, corporate culture, and innovation capacity. The article substantiates the role of strategic changes as a key mechanism for ensuring the resilience, adaptability, and competitiveness of construction enterprises. The findings aim to enhance managerial decision-making in strategic development and reconstruction of Ukraine’s construction sector. An analysis of the external environmental factors influencing strategic changes in construction industry enterprises has been carried out using the PESTEL analysis. The research contributes to refining the definition of “strategic change” in the context of the construction industry and proposes an adapted framework for managing such changes, emphasizing the role of digitalization, innovation, and human resources.
Copyright (c) 2025 Ірина МИКОЛАЙЧУК, Антон ОРАЄВСЬКИЙ (Автор) https://creativecommons.org/licenses/by/4.0
COMPREHENSIVE ANALYSIS OF GLOBAL DETERMINANTS OF FOOD SECURITY IN THE CONTEXT OF CURRENT CHALLENGES
The article presents a comprehensive analysis of the global determinants of food security under the contemporary challenges of the world economic environment. The essence, content, and interrelation of key factors shaping global food stability are revealed, including economic, political, demographic, ecological, technological, and social dimensions. It has been established that, in modern conditions, food security results from the combined effects of multidirectional processes - from military conflicts and climate disasters to structural shifts in global trade, the digitalization of the agricultural sector, and changing consumption models. Special attention is paid to the impact of the Russia-Ukraine war on the functioning of agricultural markets, the disruption of food and energy supply chains, and the resulting rise in prices, food shortages in certain regions, and increased global inequality. The study also explores the relationship between demographic transformations, urbanization, population aging, and the evolution of dietary models, which directly influence demand, nutritional structure, and food accessibility levels. It has been proven that modern food security risks are systemic in nature and require the formation of an integrated international strategy based on the principles of sustainable development, technological innovation, ecological balance, and social justice. Conceptual approaches are proposed to enhance the efficiency of the global food security system through improved monitoring mechanisms, international coordination, and the advancement of green technologies. The findings of this study can be applied to the development of strategic solutions for strengthening food security, adapting national economies to global risks, and ensuring long-term food resilience. The research emphasizes the importance of strengthening international cooperation and improving the mechanisms of global food governance to ensure equitable access to resources. It also highlights the necessity of integrating innovative technologies and digital platforms into agri-food systems to enhance their adaptability, transparency, and sustainability in the face of global uncertainty.
Copyright (c) 2025 Ілона АНДРОЩУК (Автор) https://creativecommons.org/licenses/by/4.0
INTERNATIONAL COOPERATION AS A LEVER FOR ENHANCING THE DEVELOPMENT OF THE TOURISM AND HOSPITALITY SECTOR IN UKRAINE
This article develops scientific and practical recommendations for shaping effective international cooperation mechanisms within Ukraine's tourism and hospitality sector, specifically addressing the challenges of operating under martial law and the needs of post-war recovery. The recommendations aim to foster innovative renewal, enhance the competitiveness of personnel, and attract foreign partners for the restoration of tourism infrastructure. The study defines the essence of international cooperation and substantiates its role as a pivotal lever for the industry's reconstruction and innovative development. The methodological foundation of this research includes a comparative analysis of global post-conflict tourism recovery case studies and a systemic analysis of the current challenges facing the Ukrainian tourism business. Key challenges identified include the widespread destruction of critical tourism infrastructure, severe personnel shortages due to displacement and mobilization, and a dramatic decline in inbound tourist flows. Based on this comprehensive analysis, the paper proposes a set of targeted recommendations for establishing robust partnership mechanisms. Key priorities include attracting foreign direct investment for infrastructure restoration through the creation of joint investment funds, public-private partnerships, and specialized war risk insurance mechanisms. To address the human capital crisis, the study advocates for joint educational projects and mutual recognition of professional qualifications with EU partners. Furthermore, the article underscores the critical need to implement internationally recognized safety and security standards to rebuild tourist confidence, supported by joint marketing campaigns that promote verified "safe-travel" routes. The research concludes that a systemic, multi-level approach to international cooperation—encompassing institutional, financial, infrastructural, and human resource dimensions—is a strategic driver for the comprehensive transformation and sustainable renewal of the sector. The findings prove that such integrated partnerships are essential for ensuring the long-term resilience and innovative modernization of Ukraine's tourism industry.
Copyright (c) 2024 Марина СЕМИКІНА (Автор) https://creativecommons.org/licenses/by/4.0
EVOLUTION OF MARKETING CONCEPTS: FROM CLASSIC EXCHANGE TO CONSUMER EXPERIENCE
This article presents a comprehensive analysis of the evolution of marketing concepts and models from the classical transactional logic of exchange to modern relational, digital and experiential approaches. A systematic analysis of the key characteristics of each concept is carried out, their advantages and limitations are identified, and how they affect the effectiveness of interaction with the consumer and long-term customer value is shown. Special attention is paid to the integration of behavioral, cognitive and technological aspects in relational and digital marketing, as well as the use of modern analytics tools, CRM systems, data management platforms and artificial intelligence technologies to personalize communications, optimize marketing decisions, and enhance consumer engagement. The article outlines the historical stages of the development of marketing concepts, reflecting the shift from transactional to relational, digital and experiential marketing, demonstrating how paradigm shifts in marketing thinking are embodied in business strategies, forms of communication, management priorities and the use of technology to form a value-oriented and human-centric approach. Modern digital marketing models are considered, in particular the 5E and 7E approaches, which emphasize the life cycle of consumer experience and multidimensional interaction with the brand in physical, digital and mixed environments. These models enable companies to respond more flexibly to consumer needs by creating an integrated, personalized, and emotionally resonant experience. The findings allow for a systematic understanding of contemporary trends in marketing thought and practice, emphasizing the importance of integrating analytical, digital, and behavioral approaches into marketing activities. The study provides practical guidance for improving business process efficiency. It demonstrates that marketing transformation is a continuous process in which paradigm shifts reflect adaptation to a dynamic environment, technological advancements, and changes in consumer behavior. This transformation enables organizations to generate long-term value and strategic advantage within the modern digital and networked economy.
Copyright (c) 2025 Вікторія ЯНОВСЬКА, Олена ПИЛИПЕНКО, Вікторія ТВОРОНОВИЧ, Анастасія УСТІЛОВСЬКА (Автор) https://creativecommons.org/licenses/by/4.0
ADVERTISING AND PR AS TOOLS OF INFLUENCE IN MARKETING OF CREATIVE INDUSTRIES
The article analyzes the use of tools for influencing consumers in the marketing of creative industries. The essence of marketing of creative industries is defined. The main difference is that the marketing of creative industries works not only with rational benefit, but also with emotional value, uniqueness and cultural meaning. In the creative industries, the main force of influence is emotions, uniqueness, and cultural context. Here, the consumer buys not only a product or service, but also experience, aesthetics, identity. Thus, creative marketing is not just a set of promotion tools, but a whole strategy that combines creativity, cultural value, and business thinking. It is established that the tools of influencing consumers advertising, PR in the marketing of creative industries have not only a commercial, but also an emotional and cultural component. They work at the intersection of economics, culture and psychology. It was found that not only rational benefit is important, but also emotional value, uniqueness and cultural meaning. Creativity is not limited to "beautiful ideas." Creativity is provided by a system of tools of influence, among which advertising and PR play an important role. But marketers face a number of specific difficulties when trying to effectively use advertising and PR as tools for influencing consumers:1}saturation of the information space; 2) subjectivity of perception of creativity; 3)difficulties in measuring efficiency; 4) balance between commerciality and creativity; 5) the fleeting nature of trends; 6) dependence on the media and opinion leaders; 7) heterogeneity of the target audience; 8) risk of loss of uniqueness; 9) limited budgets. So, advertising provides tools of influence for the vivid presentation of ideas, PR provides context, trust and social significance. Together, they reinforce each other and make the marketing of creative industries alive and influential. In the marketing of creative industries, advertising and PR work as key tools for the formation of demand, image and loyalty. They solve different, but complementary tasks.
Copyright (c) 2025 Надія ЛИСИЦЯ (Автор) https://creativecommons.org/licenses/by/4.0
SOCIO-ECONOMIC PREREQUISITES FOR THE INNOVATIVE TRANSFORMATION OF THE EXPORT POTENTIAL OF UKRAINE’S AGRICULTURAL SECTOR
The article elucidates the conceptual essence and structural components of the socio-economic prerequisites underpinning the innovative transformation of the export potential of Ukraine’s agricultural sector within the framework of global challenges and ongoing structural reforms. Emphasis is placed on the principal vectors of agricultural production modernization, with particular consideration given to the imperatives of sustainable development, digitalization, ecological transition, and the enhancement of international competitiveness. The study substantiates that Ukraine’s agro-exports remain excessively raw material-oriented, thereby exacerbating the sector’s exposure to price volatility and constraining the generation of higher added value. It is demonstrated that innovative transformation constitutes a decisive factor in augmenting export efficiency through diversification towards high-value processed products, the integration of digital agrotechnologies, the adoption of eco-innovations, and the advancement of logistical infrastructure. An analytical assessment is conducted regarding the current state of social capital, agricultural education, extension services, the investment climate, and regional initiatives, all of which condition the adaptive capacity of agricultural producers to innovation uptake. Particular attention is accorded to farmers’ behavioral patterns, risk perception, and mechanisms of social imitation as indirect determinants of export dynamics via their influence on innovative activity. The article advances a set of institutional and economic approaches to fostering innovative transformation, including the expansion of the support architecture through AKIS, the introduction of preferential financial instruments, the establishment of mentoring platforms, and the development of digital agro-education. The findings underscore that the achievement of synergistic interaction between state institutions, farmers’ associations, and market agents provides a foundation for the consolidation of an export-oriented model of innovative agricultural production. The study concludes that the formulation of a multi-tiered policy framework for the innovative renewal of the agricultural sector is an indispensable prerequisite for sustainable economic growth, the strengthening of competitive positions in the global market, and the enhancement of rural community welfare.
Copyright (c) 2025 Віталій КАРПЕНКО (Автор) https://creativecommons.org/licenses/by/4.0
USE OF DIGITAL TECHNOLOGIES AND DIGITIZATION TOOLS IN THE CONTEXT OF MANAGEMENT OF KEY BUSINESS PROCESSES OF MANUFACTURING ENTERPRISES IN UKRAINE
This scientific article examines the theoretical, methodological and applied principles of digital transformation of Ukrainian processing enterprises in the context of the development of the digital economy. The author proves that digitalization is a key factor in increasing the efficiency of management, flexibility and sustainability of production systems. Based on statistical data, an analysis of the dynamics of digital integration of enterprises in the industrial sector for 2018–2024 was carried out, which showed a gradual increase in the proportion of enterprises with access to the Internet and an increase in the digital involvement of personnel. A positive trend in the use of social media, websites and cloud computing was identified, however, uneven rates of implementation of innovative technologies were established. An empirical study was conducted on the example of the enterprises PAP «Agroprodservice», LLC «K-Agroinvest Trade», PrJSC «Ternopil Dairy», PrJSC «TerA» and PrJSC «Opillya Brewery», which confirmed the differentiated nature of digitalization in terms of the level of technological maturity, scale of application and functional coverage of business processes. It was determined that the highest level of digital integration is demonstrated by enterprises that have implemented comprehensive ERP, CRM, MES and SCM systems, AI and Big Data technologies. The key problems of digitalization are outlined – limited funding, a shortage of digital competencies, fragmentation of IT infrastructure, insufficient level of cybersecurity and uneven development of regional digital infrastructure. Directions for increasing the efficiency of digital transformation are proposed, in particular, expanding state support for innovations, training personnel with IT competencies, strengthening business cooperation with technological partners, and implementing unified standards for digital interaction in supply chains. It is noted that the further integration of digital technologies into the business processes of processing enterprises is of strategic importance for increasing their competitiveness, innovative capacity, and sustainable development in the conditions of the digital economy of Ukraine. further integration of digital technologies into the business processes of processing enterprises is of strategic importance for increasing their competitiveness, innovative capacity, and sustainable development in the conditions of the digital economy of Ukraine. The results of the study have practical significance for the formation of strategies for managing digital changes, increasing the competitiveness and sustainable development of processing enterprises in Ukraine.
Copyright (c) 2025 Олександр ПЛОТНІКОВ (Автор) https://creativecommons.org/licenses/by/4.0
COMPETITIVENESS AS A MULTILEVEL ECONOMIC CATEGORY: ENTERPRISE – INDUSTRY – NATIONAL ECONOMY
The article provides a comprehensive study of competitiveness as a multilevel economic category that integrates three interrelated levels – enterprise, industry, and national economy. It emphasizes that competitiveness is not a static property of an economic system but a dynamic process that reflects the ability of various economic actors to create, maintain, and enhance competitive advantages in a rapidly changing global environment. The research substantiates that competitiveness arises from the systemic interaction of micro-, meso-, and macroeconomic processes, where the efficiency of enterprises determines the sectoral potential, while the aggregate performance of industries defines the competitive position of a nation within the global economic space. At the micro level, competitiveness is viewed through the prism of an enterprise’s ability to efficiently use resources, introduce innovations, adapt to market fluctuations, and ensure long-term profitability. At the meso level, it manifests through the effectiveness of inter-firm cooperation, cluster development, investment attractiveness, and technological modernization within industries. The macro level reflects the institutional, infrastructural, and political factors that determine the overall capacity of a national economy to ensure sustainable growth and integration into the global market system. The article identifies and classifies the key determinants of competitiveness — innovation, resource efficiency, digitalization, institutional quality, human capital development, and stability of economic policy. Theoretical approaches to the understanding of competitiveness proposed by A. Smith, D. Ricardo, J. Schumpeter, M. Porter, D. North, and C. Freeman are analyzed and compared with modern Ukrainian interpretations that take into account the transformational specifics of the national economy. The author emphasizes that competitiveness should be studied as a synergistic system where the effectiveness of enterprises, the coherence of industry networks, and the institutional quality of state governance mutually reinforce one another. A systemic approach to assessing competitiveness is proposed, combining classical economic theory with the principles of strategic management, innovation economics, and institutional development. It involves the alignment of enterprise strategies, sectoral cooperation mechanisms, and national reforms aimed at improving the business environment, investment climate, and digital infrastructure. The study concludes that for Ukraine, particularly in the context of post-war recovery and European integration, the formation of an institutional and innovation-based model of development is a strategic priority. Such a model should ensure effective interaction between business, science, and government; strengthen the competitiveness of enterprises and industries; enhance national productivity; and promote sustainable, inclusive, and innovation-driven economic growth in the long term.
Copyright (c) 2025 Іван СВИНОУС, Оксана НИКОНЕНКО (Автор) https://creativecommons.org/licenses/by/4.0
IDENTIFICATION CUSTOMS EXAMINATIONS IN THE LIGHT OF INNOVATIONS IN FIBRE TECHNOLOGY
Development of uniform approaches in all areas of interaction and activities of the structural units of the State Customs Service, in particular, with regard to the application of HS. The article presents the results of the study and analysis of problematic issues of customs identification examinations in the light of modern innovations in fibre materials technology. It is shown that goods of Sections VIII, X, XI, XI and XII of the HS are mainly made of fibrous materials - leather fibres, cellulose fibres, textile fibres - clothing, footwear, haberdashery, bags, accessories, etc. When conducting identification examinations of these particular goods, it is important to have a scientifically sound methodological basis and a uniform approach to conducting identification research. The absence of a unified methodological development to date often entails a certain risk during identification and the possibility of error, which, as you know, leads to negative court practice and a shortfall in customs payments. In the process of conducting customs examinations, customs experts face a number of problems of identification based on the organoleptic assessment of external inspection in accordance with the HS of goods made of natural and "composite leather", since sometimes "composite leather" has an external resemblance to natural leather, especially to a split of natural leather, and modern technologies make it possible to obtain new materials with improved mechanical properties and a "living" structure of the front surface from low-quality union. The article analyses the factors influencing the results of the identification examination of goods under HS (optimal number of identification features; sufficient number of research methods; consistency in the use of uniform terminology in the description of goods and identification features). The author concludes that there is a need to develop unified approaches to issues related to terminology concerning the characteristics of goods which ensure their safety and quality, and which are regulated by regulatory documents and make it impossible to make a mistake, i.e., incorrect classification and, accordingly, unlawful application of tariff regulation measures of foreign economic activity.
Copyright (c) 2025 Дмитро САПОЖНИК, Леся ПЕЛИК (Автор) https://creativecommons.org/licenses/by/4.0
MODERN STYLES OF DIPLOMATIC SUPPORT FOR FOREIGN ECONOMIC ACTIVITY
The article explores the contemporary styles of supporting foreign economic activity by the diplomatic service of Ukraine in the context of rapid global transformations. Emphasis is placed on the evolution of approaches to organizing economic diplomacy under the influence of globalization, digitalization, and growing geopolitical turbulence, particularly in conditions of war, sanctions, and shifting international alliances. The authors characterize the main styles of diplomatic support for foreign economic activity, distinguishing technocratic, network-based, strategic, innovative, and public-communication approaches. Each style is examined in terms of its strengths, limitations, and challenges that modern diplomatic institutions face, with special attention to the need for their integrated, adaptive application to enhance efficiency and resilience. The study highlights the growing role of digital technologies, information platforms, and instruments of public diplomacy in shaping a positive image of Ukraine in international markets, strengthening trust, and expanding long-term partnerships with foreign economic actors. A particular focus is given to how innovative and communicative tools can reinforce Ukraine’s competitiveness, open new opportunities for cooperation, and counter disinformation threats. Furthermore, the article outlines the prospects for developing styles of economic diplomacy in the context of Ukraine’s European integration. It emphasizes the importance of aligning national practices with European standards and policies that incorporate principles of sustainable development, digital transformation, inclusiveness, and public–private partnership. The authors also underline the challenges of training a new generation of diplomats capable of working effectively in a multidimensional, technology-rich environment, combining analytical expertise, intercultural competence, and strategic vision. The article makes a timely contribution to advancing both the theoretical framework and the practical tools of ensuring foreign economic activity under the complex realities of the modern geoeconomic environment.
Copyright (c) 2025 Яна ПУХАЛЬСЬКА (Автор) https://creativecommons.org/licenses/by/4.0