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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (77)

Published: 2026.10.12
DOI: 10.37128/2411-4413-2026-3


Description:
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

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JUSTIFICATION OF THE COMMUNITY DEVELOPMENT INDEX UNDER THE INFLUENCE OF FINANCIAL DECENTRALIZATION AND WARTIME CHALLENGES

DOI: 10.37128/2411-4413-2026-3-3
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MOROZ Pavlo – Candidate of Economic Sciences, Taras Shevchenko National University of Kyiv, Member of Community Development Council in “MHP-Hromadi” Charitable Foundation (03189, Kyiv, 46/1, Yulii Zdanovskoi Str., 868 Apt., e-mail: pavlo.moroz.ua@gmail.com, https://orcid.org/0009-0009-2711-6795).

VOLOCHAI Tetiana – Head of Community Development Council in “MHP-Hromadi” Charitable Foundation (18001, Ukraine, Cherkasy, Smilanska Str. 46, e-mail: mhpgromadi@mhp.com.ua, https://orcid.org/0009-0005-3677-7692).

Annotation

The article examines the approaches to assessing the development of territorial communities in Ukraine in the context of financial decentralization and full-scale war. The study is based on a comparison of the official methodology for assessing the capacity of territorial communities with the developed integral Community Development Index. Attention is focused on the fact that formal statistical indicators do not always reflect the real state of the development of the territory, the level of satisfaction of residents and the effectiveness of local government.

The study had used a combination of quantitative statistical data and the results of sociological surveys of the population. This made it possible to assess not only the financial and demographic parameters of the development, but also the level of trust in local authorities, a sense of security, social cohesion and perception of the quality of life in the community. The methodology was tested on the example of the Myronivka urban territorial community of Kyiv region, the Kaniv urban territorial community of Cherkasy region, the Trostyanets settlement territorial community of Vinnytsia region and the Lyubeshivka settlement territorial community of Volyn region.

The results of the study showed that high indicators of the capacity of a community do not always ensure a high level of its actual success. It was found that in wartime conditions, the security component, institutional stability of local government bodies and the level of civic cohesion acquire special importance. At the same time, it was established that individual compact communities can demonstrate higher management efficiency and better social and economic results compared to communities with greater resource potential.

The feasibility of using an integrated approach to assessing community development as a tool for strategic planning, monitoring and making management decisions is substantiated. The proposed author’s version of the success index of territorial communities can be used to identify problem areas of territorial development, form financial policy priorities and support community restoration processes in the context of the development of financial decentralization reform and long-term military challenges.

Keywords: territorial community, decentralization reform, financial decentralization, financial policy, institutional capacity, territorial community success index, strategic management

List of references
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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

 

Key information:
ISSN (print): 2411-4413
DOI: 10.37128
All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.
 
The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.
 
The journal’s objectives are:
 • publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;
• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;
• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;
• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;
• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;
• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;
• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;
• integration of scientific research results into the international scientific space and increasing the level of scientific communication.
Frequency of issue: 4 times a year.
Language of publication: Ukrainian, English.
Editor-in-Chief: Inna Honcharuk
State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.
Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413
Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413
The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated June 11, 2026 №928)
History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).