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Economy, finances, management: Topical issues of science and practical activity

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Today, the hotel and restaurant industry has become an integral part of the national economies of most countries of the world. The hotel and restaurant industry attracts attention as an independent componen...

DOI: 10.37128/2411-4413-2019-1-4
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The article considers the current state of the garlic market in the world. It is determined that garlic is one of the most widely used crops in the world and has a wide range of uses, which makes it a promi...

DOI: 10.37128/2411-4413-2019-1-14
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Current state of the development of market relations in Ukraine should be consi...

DOI: 10.37128/2411-4413-2019-2-3
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JEKABSONE Sandra – Doctor of Economics, Professor of the Department of Economics, Faculty of Business, Management and Economics, University of Latvia (LV1050, Riga, Aspazijas blv.5, room 330, e-mail:...

DOI: 10.37128/2411-4413-2019-3-3
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The article substantiates and develops organizational and economic mechanism for the formation of accounting support for the marketing strategy management at the enterprise.

DOI: 10.37128/2411-4413-2019-2-9

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The article reveals the problematic aspects of liquidity of agricultural enterprises, contains the analysis of the indicators of liquidity dynamics, defines the factors influencing its assessment a...

DOI: 10.37128/2411-4413-2019-2-11
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Agriculture is one of the main branches of the national economy of Ukraine. Accordingly, the logic of accounting rules, connected with the objects of this branch, must be based on the national inte...

DOI: 10.37128/2411-4413-2019-4-3
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Farms (individual and family) are an important component of the agrarian sector of the Ukrainia...

DOI: 10.37128/2411-4413-2019-5-2
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   DOI: 10.37128/2411-4413-2019-5-6

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The article investigates the history of stages of emergence and formation of accounting in enterprise management in different countries of the world, taking into account domestic experience,...

DOI: 10.37128/2411-4413-2019-5-18
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In the article, pressing issues are examined in relation to the prospects of energy saving and energy 

efficiency of agricultural production. Investigational, that the necessary condition for the development of 

agricultural production are optimally certain volumes of current power resources. An author focuses on 

DOI: 10.37128/2411-4413-2019-6-2
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One of the strategic planning functions is to establish a closer relationship between the entrepreneurial nature of business and the products and services offered through the development and implementation of business plans.

DOI: 10.37128/2411-4413-2019-6-6
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The features of formation and development of the FinTech market in the conditions of digitalization 

of the financial market are revealed in the work. It is proven that one of the trends of the global financial 

services market is the active introduction of FinTech innovation.

A study of the definition of FinTech,...

DOI: 10.37128/2411-4413-2019-6-8
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In this article the essence and importance of the agrarian sector of the economy for the development 

of our state is stated. Different definitions of state regulation are given. The role of the state in the 

institutional environment, in particular, through  the ability to create appropriate institutions supported b...

DOI: 10.37128/2411-4413-2019-7-1
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In the article is exposed essence of tourism, as directions of trend of activity. Reasonable necessity 

and importance of tourist services, essence influence on structural alteration of economy for the sake of 

maintenance of competitiveness. Strategies of development of tourism are investigational, as original 

...
DOI: 10.37128/2411-4413-2019-7-3
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Innovative technologies of financing of social development are analyzed, among them: fundraising, 

crowdsourcing, kraudfanding. It has been established that financing of social projects by providing grants 

is a significant step forward from the point of view of development of social responsibility of business. 

...
DOI: 10.37128/2411-4413-2019-7-4
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The prospects of development of Ukrainian enterprises investment activity were evaluated and 

determined. The dynamics of capital investments in Ukraine by the types of economic activity and by the types 

of assets during 2014  -  2018 are analyzed. The dynamics of foreign investments in Ukraine provided from&nb...

DOI: 10.37128/2411-4413-2019-7-6
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The article deals with the place of digitalization in the implementation of business processes at the 

micro level and implementation of strategic goals at the macro level.    The theoretical foundations of the 

development of the digital economy are investigated. The main purpose of the digital economy is outli...

DOI: 10.37128/2411-4413-2019-7-17
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The article describes the problems associated with the financial support of agricultural production in Ukraine, on the basis of which w...

DOI: 10.37128/2411-4413-2019-9-10
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Excessive consolidation of self-government and business contradicts rural development from both t...

DOI: 10.37128/2411-4413-2019-10-4
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DOI: 10.37128/2411-4413-2019-10-11 
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The article deals with the

DOI: 10.37128/2411-4413-2019-10-18
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The article substantiates that the main condition for transnational cooperation is the 

implementation of international rules of organization and conduct of business. The main elements of 

such  cooperation are identified, in particular, which fulfill the conditions of environmental, economic 

and social...

DOI: 10.37128/2411-4413-2019-8-10
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The article deals with the issues of legal regulation of risk-oriented tax control system. The state of 

implementation of the risk-oriented system of selection of taxpayers for audits in the bodies of the State 

Fiscal Service of Ukraine has been analyzed. The real contribution of the accrued taxes to the units of tax&nb...

DOI: 10.37128/2411-4413-2019-8-20
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The article is devoted to the issues of ensuring the process of commercialization of new types of edible...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article substantiates the main features of regional development taking into 

account social and ecological-economic imperatives. The socio-economic system of the 

region as an object of management is considered and the main aspects of its functioning 

are singled out. The modern approaches to the theory of...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article presents the main results of the analysis of the current state of agriculture 

in Ukraine. The analysis of the main macroeconomic indicators and changes in the share 

of agriculture in the GDP of the world economy  is made. Changes in the number of 

enterprises in the context of organizational...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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It is reasoned, that social responsible business covers the trajectory of solving 

social, ecological and economic problems, but on voluntary basis; thus it is underlined, that 

it is the objective necessity of achievement of constant development. A brief historical 

excursion into the emergence of corporate s...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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Rest is one of the essential conditions of preservation and strengthening of health, 

maintenance of high working capacity and achievement of active longevity. Full rest is an 

integral part of a healthy lifestyle and is ensured by the rational organization  of leisure 

time, as well as special restoratio...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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On the basis of analysis of literary sources the essence of the category of financial and economic regulation is considered and the features of state support of the agrarian sector are highlighted. The financial-economic levers and instruments of state regulation of agrarian production are systematized. The dynamic changes in the methodological...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article is dedicated to the study of the results of financial performance management of enterprises. It has been determined that in the present-day economic conditions of development of industrial and separate business-units in Ukraine, they use mainly functional and anti-crisis management, the quality of which is poor due to significant mis...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article considers the corporate social responsibility as a necessary fundamental component of modern business. The demand of introduction and practical implementation of social projects in parallel with the organization and conduction of the main activity of the business structure of any organizational form is investigated. The research has...

DOI: XX.XXXXX/XXXXXXXXXXXXX
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The article is devoted to the research of lobbying activities as an important component of the process of forming the state policy of socio-economic development. The author emphasizes that the Ukrainian economy has a high dependence on the external environment, as well as high sensitivity to global economic fluctuations. In turn, the openness of...

DOI: 10.37128/2411-4413-2020-1-4
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DOI: 10.37128/2411-4413-2020-1-12

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Doing business in a competitive environm...

DOI: 10.37128/2411-4413-2020-2-7
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The article explores the main directions and trends of the modern eco...

DOI: 10.37128/2411-4413-2020-2-5
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The article considers promising areas of green tourism development in Vinnytsia region. Describes a number of extremely...

DOI: 10.37128/2411-4413-2020-3-7
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The article describes the list and essence of accounting p...

DOI: 10.37128/2411-4413-2020-3-12
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The article is dedicated to the current trends of t...

DOI: 10.37128/2411-4413-2020-4-2
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The article presents a developed mechanism for the development of alternative energy sources in Ukraine, which will, using effective existing, as well as new, differentiated...

DOI: 10.37128/2411-4413-2020-4-9
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The article provides an essential description of the concept of

DOI: 10.37128/2411-4413-2021-1-3
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The impac...

DOI: 10.37128/2411-4413-2021-1-4
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The article clarifies the purpose and objectives of...

DOI: 10.37128/2411-4413-2021-1-9
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The article is devoted to curre...

DOI: 10.37128/2411-4413-2021-2-2
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DOI: 10.37128/2411-4413-2021-2-10

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DOI: 10.37128/2411-4413-2021-2-11

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The article examines the...

DOI: 10.37128/2411-4413-2021-2-13
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The article analyzes the development of international economic relations in the conditions of...

DOI: 10.37128/2411-4413-2021-2-14
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The current state of the higher education system in Ukraine is studied on the example of higher e...

DOI: 10.37128/2411-4413-2021-3-11
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The article considers the main trends in the development of the hospitality industry mark...

DOI: 10.37128/2411-4413-2021-3-13
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The article analyzes the peculiarities of energy consumption in Ukraine, and it is established that am...

DOI: 10.37128/2411-4413-2021-4-1
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The article deals with the impact of financial mechanisms on the developm...

DOI: 10.37128/2411-4413-2022-1-6
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The article investigates and systematizes the theoretical aspects and the methodological approaches to...

DOI: 10.37128/2411-4413-2022-1-8
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           In the context of growing demand for food, environmental pollution and the need t...

DOI: 10.37128/2411-4413-2022-1-12
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The article is devoted to the preconditions for improving the efficiency of introduction and further use of e-commerce tools by agricultural enterprises. Based on international statistics, it is noted that the involvement of the enterprises in e-commerce can increase sales and competitiveness in the transition from the traditional model of busin...

DOI: 10.37128/2411-4413-2022-2-11
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The article substantiates changes in the current crisis state of the economy in Ukraine and the world as a result of cyclical fluctuations in economic processes, which is confirmed by studies of the classics of economic thought, in particular, the teachings of M.D. Kondratiev about economic waves, and reflects the current state of the economy. T...

DOI: 10.37128/2411-4413-2022-3-1
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In the article was analyzed the current state and trends of development of the production and consumption of fruit and berry products in Ukraine. The article identifies problematic aspects of the activities of business entities in the modern economic realities, outlines possible ways of leveling or minimizing the impact of existing problems, and...

DOI: 10.37128/2411-4413-2022-3-3
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The article examines the main elements of forming a strategy for the economic development of an agricultural enterprise. It is noted that in conditions of the market globalization and an unstable external and internal environment, in order to ensure the competitiveness of their own products, agricultural enterprises...

DOI: 10.37128/2411-4413-2022-4-1
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In the context of the study of the security environment, the losses of the Ukrainian economy from the complete destruction or damage of infrastructure facilities and leading production enterprises as a result of russian aggression have been analyzed. The author draws attention to the problem of preserving the production capacity of the economy i...

DOI: 10.37128/2411-4413-2022-3-4
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The article examines the main project management systems. It is noted that project management in the hotel and restaurant business is an important element, so it is necessary to choose a project management system in order to satisfy the needs of the business. This article describes a number of modern project management tools that you can win in...

DOI: 10.37128/2411-4413-2022-4-5
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The article presents the author’s interpretation of the concept of «human resources (HR) management», «HR policy», «labour potential». The article describes the basic components of HR policy. The author substantiates the important requirements for labor incentives, defines the concepts of «motive&r...

DOI: 10.37128/2411-4413-2023-1-1
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The article examines the theoretical and practical principles of the functioning of credit unions in Ukraine at the current stage. Scientific and methodical approaches to defining the economic category «credit cooperation» have been analyzed. It was determined that in Ukraine the credit cooperation functions in the form of credit uni...

DOI: 10.37128/2411-4413-2023-1-2
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The article examines the influence of innovative measures on the efficiency of agricultural production. It was noted that the modern development of the society requires the implementation of an innovative and investment model of effective activity of agricultural enterprises, which will ensure comprehensive innovative development of economic ent...

DOI: 10.37128/2411-4413-2023-1-3
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Today, humanity is at a stage where further development is possible only if econo...

DOI: 10.37128/2411-4413-2023-1-7
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The article assesses the damages and losses caused by the military actions at the economy of Ukraine, taking into account the possible needs for the restoration of the economy, which will allow to propose options for relations in the functioning environment in the event of the continuation of the hostilities.

The main consequences of mili...

DOI: 10.37128/2411-4413-2023-1-9
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This article examines the issue of ensuring the competitiveness of Ukrainian enterprises in the face of increasing complexity in their internal and external operational environments, changes in the resource access, technologies, and knowledge. It argues that promoting innovative enterprise development requires a creative approach across various...

DOI: 10.37128/2411-4413-2023-1-10
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The article examines the problems of the labor market in Ukraine during the martial law and the prospects for its development in the post-war period. It is indicated that the biggest crisis in the labor market of Ukraine was caused by the open military attack of the russian federation on the Ukrainian state on February 24, 2022. It is noted that...

DOI: 10.37128/2411-4413-2023-2-1
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The economic essence of cryptocurrencies and digital technologies were substantiated in the article. Also the article defines their role and significance in global economic processes. It has been established that the reason for the rapid growth in the popularity of cryptocurrencies lies in their advantages over traditional money, in particular,...

DOI: 10.37128/2411-4413-2023-2-2
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The article is dedicated to the current issues of accelerating the innovative development of organizations based on the utilization of practice-oriented project management technologies in fostering the development of the creative potential across various business sectors and the widespread integration of digital technologies. The research explor...

DOI: 10.37128/2411-4413-2023-2-4
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The article examines the peculiarities of innovative development of enterprises of the agro -industrial complex of Ukraine in modern conditions. Innovations are considered as one of the factors of economic development at all levels as the motivator of its productivity and competitiveness.

It was determined that the economic categories of...

DOI: 10.37128/2411-4413-2023-2-8
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In the article was substantiated the essence of blockchain technology, examines its role, significance and directions of use in various spheres of public life. It has been established that the reason for the widespread use of blockchain to optimize business processes in various fields of activity lies in the advantages of this innovative technol...

DOI: 10.37128/2411-4413-2023-3-1
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Currently, the theoretical and methodological foundations of partnership as a tool for ensuring economic development remain little studied and require a detailed analysis of the existing experience, both domestic and foreign, as well as the development of universal models to ensure the effective practical implementation of partnerships at the ta...

DOI: 10.37128/2411-4413-2023-2-9
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The purpose of the article is to study approaches to accounting and reporting of production and sales of organic products by business structures of small businesses for further unification, the possibility of determining real financial results and cost optimization. Based on the results of the research, the main problems of accounting and analyt...

DOI: 10.37128/2411-4413-2023-3-7
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The article examines the main aspects of the essence and significance of electronic document management and its types. Electronic document management remains a very relevant and important tool for document management for many organizations and institutions from various industries. It is proved that electronic document management can improve the...

DOI: 10.37128/2411-4413-2023-3-8
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The article presents the theoretical and practical problems of the financial mechanism for the development of farming on the example of «Iryna – O.T.». 

It is substantiated that small business has a special role in the socio-economic progress of any country – a potential locomotive of the national economy. Its...

DOI: 10.37128/2411-4413-2023-3-9
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The article considers topical issues of use of public authorities (hereafter – PA), and both state and local self-government, communication technologies with a digital component (hereafter – CTwDC), which is especially important in the context of ensuring in Ukraine the foundations of the people's power and the development of the inf...

DOI: 10.37128/2411-4413-2023-4-4
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The article explores contemporary trends in the restaurant business, specifically in the context of the development of third-wave restaurant establishments. The article analyzes the influence of innovations and technologies on the gastronomic industry, compares third-wave restaurants with traditional restaurant establishments, and identifies key...

DOI: 10.37128/2411-4413-2023-4-6
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The article analyzes the use of the main types of Internet advertising by hotel business enterprises. The peculiarities of the use by hotel business entities in the Ukrainian Internet segment of such types of Internet advertising as search optimization of the hotel website, «Google My Business» service, contextual advertising, partne...

DOI: 10.37128/2411-4413-2023-4-9
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The study includes an analysis of the theoretical aspects of digitization, definition of the concept of the cluster hubs, as well as consideration of the possibilities of their implementation to increase competitiveness and optimization of logistics processes.

The article analyzes the modern interpretation of definitions common in the eco...

DOI: 10.37128/2411-4413-2023-4-10
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The article examines the most common digital technologies and software products used in accounting that have a significant impact on the development of modern business. The changes in modern accounting practice caused by the digitalisation process are considered. It is found that digital transformation has become relevant not only at the corpora...

DOI: 10.37128/2411-4413-2024-1-2
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The article analyzes the peculiarities of the functioning of economic entities in Ukraine in the context of the implementation of knowledge-intensive activities and the provision of knowledge-intensive services, which allows to substantiate the essence of the innovation process as the main factor in the development of modern production. The dome...

DOI: 10.37128/2411-4413-2024-1-3
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The article examines the essence, classifies and highlights the historical aspects of the development of artificial intelligence technologies, identifies the trends and outlines the prospects for using the potential of modern information technologies in various spheres of public life. It is substantiated that the application of the capabilities...

DOI: 10.37128/2411-4413-2024-1-5
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The article shows that when developing and implementing economic reforms, irrational behavior of economic entities is not sufficiently taken into account. For its more complete consideration, it is proposed to make wider use of the theory and principles of behavioral economics – a special direction of institutional economics, within which...

DOI: 10.37128/2411-4413-2024-2-1
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The article examines modern features and future prospects of the application of marketing in agricultural enterprises. It is noted that marketing involves the maximum use of market conditions and factors of commercial success to achieve the main goal – making a profit and expanding new market segments. It is emphasized that the Ukrainian a...

DOI: 10.37128/2411-4413-2024-2-4
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The article examines the problems of food safety and hygiene in the restaurant business based on the observations of the work processes of chefs on the example of individual enterprises of the Lviv restaurant industry and analysis of their answers to the survey. The study identified significant gaps in the adherence to sanitary standards, partic...

DOI: 10.37128/2411-4413-2024-2-7
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As a result of the enemy attacks on the energy infrastructure in Ukraine, significant problems with electricity supply arose, which negatively affected the life of the population and business management. Ensuring uninterrupted power supply and access to the Internet is especially important for the enterprises. In these conditions, the issue of p...

DOI: 10.37128/2411-4413-2024-3-5
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The article studies the economic efficiency of using elements of smart technologies in the tourism and recreation industry. Particular attention is paid to the model of a tourist destination, which includes attractions, facilities, infrastructure, transportation and hospitality industry. This model consists of a set of interdependent elements th...

DOI: 10.37128/2411-4413-2024-3-6
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The social responsibility of the political elite is a fundamental component of effective public governance, ensuring citizen trust, transparency, accountability, and the state’s ability to respond promptly to contemporary challenges. The article highlights key aspects of the impact of political leaders’ social responsibility on the q...

DOI: 10.37128/2411-4413-2024-3-10
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The article examines the potential of using artificial intelligence (hereafter – AI) as a tool for increasing efficiency in agricultural management and marketing. The emphasis is placed on the need to critically examine the opportunities and challenges of integrating AI into the agricultural business. The factors that influence the success...

DOI: 10.37128/2411-4413-2024-4-1
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The article emphasizes the importance of creating an effective enterprise management system in the conditions of a modern financial economy. One of the main tools that helps to increase the efficiency of the enterprise is financial controlling – a key element of financial management. The relevance of this issue is associated with the need...

DOI: 10.37128/2411-4413-2024-4-5
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The article examines the interconnection of macro- and microeconomic processes in times of economic instability, which is a key factor in the formation of a sustainable economic system. The authors analyze the impact of macroeconomic changes, such as inflation, currency fluctuations fiscal and monetary policy, on microeconomic entities, such as...

DOI: 10.37128/2411-4413-2024-4-8
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Digital transformation holds significant potential to contribute to the achievement of sustainable development goals. The circular economy (hereafter – CE) – based on the principles of eliminating waste and emissions, circulating resources, and restoring nature – is one of the key pathways for transforming existing business mod...

DOI: 10.37128/2411-4413-2025-1-5
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The article comprehensively explores institutional strategies for the development of innovation as a fundamental factor in increasing the efficiency of the modern economy and its adaptation to the conditions of global competition, digitalization and environmental transformations. It is indicated that the institutions are formalized and informal...

DOI: 10.37128/2411-4413-2025-1-8
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The article is devoted to the study of the content of the concepts related to the occurrence of emergency situations in the activities of agrarian business entities, the clarification of their impact on the financial results of activities, and the justification of the accounting support for the facts of their occurrence. The lack of a normative...

DOI: 10.37128/2411-4413-2025-2-1
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The study reveals the factors influencing the development of corporate structures on the process of implementing ESG priorities in the accounting and reporting system, identifying the existing barriers and searching for the effective mechanisms for their integration into modern business practice. 

The relationship between the develop...

DOI: 10.37128/2411-4413-2025-1-10
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The article examines the transformation of internal control in the context of the digitalization of business processes. Internal control is defined as a key element of the enterprise management system which ensures the achievement of strategic and tactical goals through the timely detection of deviations, prevention of abuse and increased effici...

DOI: 10.37128/2411-4413-2025-2-2
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The article investigates the use of innovative methods, in particular artificial intelligence for management in terms of optimizing business processes. It is established that the level of development of innovative trends has a direct impact on management efficiency through the use of modern tools that contribute to the optimization of business p...

DOI: 10.37128/2411-4413-2025-2-3
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The article examines key aspects of forming a socially responsible business model in the hospitality industry of Ukraine, in particular in wartime conditions, as well as practical approaches to implementing environmental initiatives that ensure sustainable development and a harmonious balance between economic efficiency and the social mission of...

DOI: 10.37128/2411-4413-2025-2-4
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The problem of assessing the economic security of enterprises in the context of digital transformation of the economy is examined in the article. The factors that determine the need to improve methodological approaches to diagnostics are considered, in particular the impact of digitalization of business processes on the formation of new threats...

DOI: 10.37128/2411-4413-2025-2-5
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Editorial board

Chief editor: Honcharuk I.

Chief Editor Deputy:

Tokarchuk D.

Executive Secretary:

Vovk V.

Editor`s address

st. Sonyachna, 3

Vinnytsia

21008, Ukraine

Contact person

Vovk V.

Phone: 068-048-36-52

E-mail: efm_vnau@ukr.net

Website: efm.vsau.org