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

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The global financial and economic crisis, which began in 2007, is difficult to overcome as it has numerous negative consequences. Ukraine, like the entire post-Soviet space, is burdened with problems of the...

DOI: 10.37128/2411-4413-2019-1-1
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 The article analyzes the systematic strategy of transition of rural territories to the eco-safe way of development and...

DOI: 10.37128/2411-4413-2019-1-3
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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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Ukraine, choosing its strategic course of integration into the European Union, took the time to accelerate the reform of various spheres of socio-political and economic life of the country, in particular, t...

DOI: 10.37128/2411-4413-2019-1-7
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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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In the context of globalization, the sphere of tourism becomes more and more important, since it is one of the most profitable and dynamic branches of the world economy of the country.

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DOI: 10.37128/2411-4413-2019-2-4
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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 emphasizes the limited possibilities within a market mechanism for regulating externalities...

DOI: 10.37128/2411-4413-2019-3-5
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The article considers urgent issues...

DOI: 10.37128/2411-4413-2019-3-8
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Agriculture, like the entire Ukrainian economy, is experiencing a difficult period. Although such a downturn in production, which had been at the time of restructuring, did not take pl...

DOI: 10.37128/2411-4413-2019-3-9
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The degree of development of science is determined by the level of studying its history. This is also applicable to such an important element of the accounting method as recording. Since ancient ti...

DOI: 10.37128/2411-4413-2019-2-8
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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 investigates the problem of increasing the motivation of students of nonlinguistic higher education institutions to study the new scientific (economic) English vocabulary through the us...

DOI: 10.37128/2411-4413-2019-2-13
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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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The article investigates the peculiarities of consumer behavior in modern market conditions. The theoretical and methodological approaches to the consumer behavior formati...

DOI: 10.37128/2411-4413-2019-4-4
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In the conditions of modern market economy the role of logistic grows constantly. Speed of товаропотоків and volume of the attracted money depends o...

DOI: 10.37128/2411-4413-2019-4-6
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In modern conditions, the functioning of the world financial insurance system i...

DOI: 10.37128/2411-4413-2019-4-7
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In today's global economy, financial intermediation is an extremely powerful source of financial resources that can be us...

DOI: 10.37128/2411-4413-2019-4-11
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The purpose of the article

DOI: 10.37128/2411-4413-2019-4-15
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The financial crisis experienced by the Ukrainian economy has a negative impact on the financial and economic activity of enterprises, the resul...

DOI: 10.37128/2411-4413-2019-4-16
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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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It is generally recognized that marketing research determines and/or adjusts the decision-making stages at the enterprise, which ultimately determines the profit or loss fro...

DOI: 10.37128/2411-4413-2019-5-7
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Ukraine is a predominantly agricultural country, and this branch has been recently demonstrating relatively high efficien...

DOI: 10.37128/2411-4413-2019-5-9
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The article defines the most effective methods of managing hotel reven...

DOI: 10.37128/2411-4413-2019-5-12
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The tax system of any country is formed primarily in order to fulfil t...

DOI: 10.37128/2411-4413-2019-5-16
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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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The article deals with the problem of applying cognitive approach to teaching English 

terminological vocabulary to students of economic specialties of higher educational institutions. Both 

the notion of "cognitive approach" and its interpretation by domestic and 

foreign scientists are considered. The system...

DOI: 10.37128/2411-4413-2019-6-16
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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 

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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. 

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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 purpose of the article. P...

DOI: 10.37128/2411-4413-2019-7-19
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Formation of effective agrarian relations, adapted to the...

DOI: 10.37128/2411-4413-2019-9-2
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The article is aimed at highlighting the theoretical foundations of state regulation of rural green...

DOI: 10.37128/2411-4413-2019-9-8
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In modern conditions of management, the development of processing enterprises of agroindustrial complex is one of the priority for the economy. In the context of global growth of food prices, rapid processes of integration and globa...

DOI: 10.37128/2411-4413-2019-9-14
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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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In Ukraine, the process of decentralization continues. The reform is aimed at legislative and...

DOI: 10.37128/2411-4413-2019-10-7
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The article deals with topical issues regarding the prospects for the development of the dairy market. It has been investigated that the biggest breakthrough was achieved by the dairy indu...

DOI: 10.37128/2411-4413-2019-10-9
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The article presents various approaches, including the author's understanding, to determining the category of agritourism. The factors of development of agritourism activity in the region (infrastructural, territorial, industrial and socio-cultural) are highlighted. An algorithm for estimating the degree of agritourism attracti...

DOI: 10.37128/2411-4413-2019-10-10
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DOI: 10.37128/2411-4413-2019-10-11 
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The article deals with the problems related to the development of DOI: 10.37128/2411-4413-2019-10-14

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The article deals with the

DOI: 10.37128/2411-4413-2019-10-18
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The article deals with the problems of protection of the rights of land users, land owners and proposes to solve them at the legislative level...

DOI: 10.37128/2411-4413-2019-10-20
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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 notion of "commercial offer" in the context of the relations arising in the 

provision of audit services between two parties: the auditor (audit firm) and the customer (enterprise), 

whose management, based on the results of the analysis of this document, decides on interaction with the 

DOI: 10.37128/2411-4413-2019-8-15
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It is established that the involvement of highly professional specialists in accounting becomes a 

priority and the most responsible task for every manager of the enterprise. One of the ways to solve this 

complex problem is to transfer accounting of the enterprise to specialized firms under the conditions of 

DOI: 10.37128/2411-4413-2019-8-18
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One of the indicators that reflects the stable economic development of certain sectors of the economy, as well as the country's economy, is the investment attractiv...

DOI: 10.37128/2411-4413-2019-8-19
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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 investigates the importance and urgency of enterprises benchmarking, aimed at personnel competitive advantage motivation. The objective necessity of adaptation of theoretical and methodological approaches to the development of practical skills using benchmarking competitive advantage of personnel motivation determines the choice of t...

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The article deals  with the urgent issues of searching for new approaches to assessment 

of the efficiency of operation of private households (PH) as one of the organizational forms of 

agricultural production. The volumes of production and the range of PH food products are not 

subjected to statistical r...

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The article deals with the processes of global distribution and consumption of fossil energy resources and their impact on the economic and energy system of an energy dependent country...

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The article is devoted to the issues of ensuring the process of commercialization of new types of edible...

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The economic activity of business entities is summarized  in the accounting system. The article 

describes the content of the main management functions in order to distinguish one of the most 

important one  –  accounting, as a source of information support for making sound decisions. The main 

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Some models of economic activity planning are considered in the article, what will 

have an effective influence on the work of both the business entity in the whole and its 

separate structural divisions. The process of creating such models involves solving a set of 

standard analytical tasks in certain aspect...

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The state of economic regulation of land relations in the conditions of modern 

development of the agrarian sector of Ukraine is analyzed and its role and importance in 

formation of effective land use and transformation of land relations in the future are 

determined. For us, actual research and coverage of t...

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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...

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The article deals with the main scientific approaches to the peculiarities of the process 

of business evaluation in the context of economic security. The author substantiates that the 

main information source for assessing the level of innovation and investment activity and 

economic security, as well as thei...

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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...

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The article outlines the objective necessity of forming a system for managing the 

production efficiency, discloses the essence of economic efficiency as an object of 

management. Summarizing the theoretical approaches, reflected in the scientific works of 

domestic and foreign economists, regarding the unders...

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The article analyzes the information system of agrarian enterprises, integrated and 

corporate information management systems of an agrarian enterprise. The necessity of 

introducing information systems and technologies into the activity of agrarian enterprises

in general and in the logistics system, in particular...

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functioning of agroindustrial complex of Ukraine, which led to the reform of agrarian relations in the country. The new organizational and legal framework formed enterprises of market direction. Farmers actively respond to market changes, choosing areas of industrial activity. This is due to the orientation of Ukrainian crop sector to export, th...

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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...

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The article deals with the main problems of development of agrarian sector of the Ukrainian economy, among which, as the main one, is defined the problem of the low level of material and technical support for small forms of agricultural business.

It is noted that the volume of investments depends on the material and technical state of ent...

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The essence and factors of investment attractiveness of the enterprise are considered. The relationship of improvement of the investment climate of the country and its regions, increase of investment attractiveness of the branches and separate business entities and the increase of volumes of investing enterprises is substantiated.

Princip...

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The article deals with the main problems of state regulation of the development of rural areas as...

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The article deals with the overview of scientific approaches to the interpretation of the essence of control and diagnostics, forms the actual definition of these categories. The place of control and diagnostics in the managerial environment and its functional features are determined. Authors determine the task and basic concepts of internal con...

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The development of market relations requires the constant growth of requirements for goods, the increasing importance of consumers services and such a factor as scientific and technological progress. Therefore, it is necessary to pay considerable attention to methods and forms of improvement of quality, competitiveness, models of quality managem...

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The article deals with the spectrum of causal relationships in the problems of employment of Ukraine's population. The data on migratory processes of the able-bodied population in Ukraine is presented. The structure of labor migrants, their gender and industry characteristics, age groups, education level and motivational factors of departure to...

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The article...

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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...

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In the article the role and significance of reporting in the process of developing, adopting and following management decisions for effective control is revealed; the need to provide a sufficient amount of information in financial reporting of good quality for all interested users groups. The necessity of taking into account international standa...

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It is shown that the processes of state building and reforming Ukrainian society make significant adjustments in the mechanisms of sustainable local and regional development. Accordin...

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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...

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The article deals with the issue of implementing business imitation-role games at foreign language classes in the process of training students at economic higher education institutions. The aspects of forming the professional competence of future economists by means of a foreign language have been considered. It has been noted that the potential...

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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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The article investigates innovation and investment activity from the standpoint of development of resource-saving techn...

DOI: 10.37128/2411-4413-2020-1-13
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The article deals with the determining the agro-i...

DOI: 10.37128/2411-4413-2020-2-2
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Doing business in a competitive environm...

DOI: 10.37128/2411-4413-2020-2-7
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In a highly competitive business environment, research into the determinants of consum...

DOI: 10.37128/2411-4413-2020-2-8
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DOI: 10.37128/2411-4413-2020-2-6

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DOI: 10.37128/2411-4413-2020-2-10

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The resear...

DOI: 10.37128/2411-4413-2020-2-3
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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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DOI: 10.37128/2411-4413-2020-3-9

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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 reveals the possibility of improving the efficiency of agro-industrial enterprises through the formation and use of intellectual capital. It is established that the functioning of business entities in modern economic systems, characterized by a gradual approach to the depletion of material and natural resources, the difficulty of att...

DOI: 10.37128/2411-4413-2020-4-1
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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 examines the features o...

DOI: 10.37128/2411-4413-2020-4-12
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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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DOI: 10.37128/2411-4413-2021-1-8

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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 functioning of a transparent, state-regulated market circulation of seeds and garden material in prospect has to develop along the market path. The article notes that ensuring the competiti...

DOI: 10.37128/2411-4413-2021-2-1
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The article is devoted to curre...

DOI: 10.37128/2411-4413-2021-2-2
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DOI: 10.37128/2411-4413-2021-2-7

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The article reveals the essence of credit, investigates the e...

DOI: 10.37128/2411-4413-2021-2-9
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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 and deve...

DOI: 10.37128/2411-4413-2021-3-7
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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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DOI: 10.37128/2411-4413-2021-4-4

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The article substantiates the importance of the accounting component of the pricing process at the enterprise.

In particular, the definition of the pricing process is outlined and its dependence on a number of factors is established. In addition, the article presents the strategy of the entity, depending on its financial condition. As a r...

DOI: 10.37128/2411-4413-2021-4-11
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The article reveals the essence and analyzes the structural and elemental content of the concept of «financial security of the enterprise». It is established that the categorical essence of financial security is mediated by the environment of the business entity and is formed by the relations into which it enters in the process of it...

DOI: 10.37128/2411-4413-2021-4-12
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The publication is devoted to the development of recommendations for agricultural enterpr...

DOI: 10.37128/2411-4413-2022-1-3
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The article substantiates the role and importance of an integrated accounting system, the need and features of i...

DOI: 10.37128/2411-4413-2022-1-5
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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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The article examines the normative definition of the concept of «profit» and clarifies its various interpretations. A critica...

DOI: 10.37128/2411-4413-2022-1-10
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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 peculiarities of the concept of Total Quality Management (hereinafter – TQM) in the activities of domestic enterprises in the conditions of the implementation of the European development vector of Ukraine were studied. It is indicated that the guarantee of the enterprise's activity on the basis of sustainability is its competitiveness....

DOI: 10.37128/2411-4413-2022-2-9
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The article reflects both trends and prospects for the development of the digital economy, as well as the issue of digital transformation of the economy during the period of martial law. In the article, we found an imprint of the issue of the formation of the digital economy in the conditions of globalization, the peculiarities of the digital tr...

DOI: 10.37128/2411-4413-2022-2-10
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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, a study of the regulatory and legal support of the activities of charitable organizations and support by business entities of the Armed Forces of Ukraine is carried out. Problematic aspects of accounting and taxation of charitable assistance provided by business entities for the needs of the army are presented and the relevance o...

DOI: 10.37128/2411-4413-2022-3-2
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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 provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the m...

DOI: 10.37128/2411-4413-2022-3-6
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Trends in the development of production in the information economic environment indicate the need for its further effective functioning exclusively according to the innovative model. Innovative activity differs from any other activity of the enterprise by the presence of an intellectual component, necessarily secured by the property rights, corr...

DOI: 10.37128/2411-4413-2022-3-8
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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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This article presents the theoretical and practical problems of managing the bank’s business activity and financial results.

It is grounded that the management of business activity is a very responsible and complex process, in which the professionalism of management personnel plays the main role. Only clear and competent decisions m...

DOI: 10.37128/2411-4413-2023-1-8
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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 analyses the main indicators of the dairy farming industry in Ukraine for the period from 2020 to 2022.

The definition of the concept of «costs» according to the normative legal acts of Ukraine and economic sources has been summarized. Inconsistencies and discrepancies in the interpretation of this basic economic c...

DOI: 10.37128/2411-4413-2023-2-5
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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 article highlights the theoretical essence of the concept of «entrepreneurship» and reveals the views of domestic scientists regarding this term. The rights used by business entities are reflected. The peculiarities of the development of entrepreneurship in the agrarian sphere are clarified, namely: the seasonal nature of product...

DOI: 10.37128/2411-4413-2023-3-6
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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 research article emphasizes the peculiarities of the Value Added Tax (hereafter – VAT) mechanism functioning, which provides not only one-direction movement of funds to the budget, but also the reverse movement. Due to such a variety of fiscal relations, there is a doubling of interests for the state and value added tax payers. It is d...

DOI: 10.37128/2411-4413-2023-4-5
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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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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