No. 1 (52) (2025): Sustainable Development of Economy

ARTICLES

• DEVELOPING THE SCALE FOR MEASURING SMES’ PERFORMANCE IN TIMES OF CRISIS

  Olena Mykolenko

  5-13

  • PDF (Українська)
• BALANCE SHEET INFORMATION CONTENT: ANALYSIS OF STRUCTURE AND FUNCTIONS

  Olha Leha, Marina Yermolaeva, Svitlana Tyutyunnyk

  14-21

  • PDF (Українська)
• INTERNATIONAL ACCOUNTING STANDARDS AND THEIR IMPACT ON THE FINANCIAL STATEMENTS OF ENTERPRISES IN UKRAINE

  Tetiana Kladnytska, Alla Meish

  22-26

  • PDF (Українська)
• ADAPTATION OF THE LABOR MARKET IN THE HOSPITALITY INDUSTRY OF UKRAINE IN THE CONDITIONS OF WAR AND POST-WAR PERIOD

  Vasyl Mandryk, Halyna Hovda, Ulyana Novak

  27-33

  • PDF (Українська)
• STRATEGIC MANAGEMENT OF THE UNIVERSITY'S ECONOMIC SUSTAINABILITY

  Natalia Bobro

  34-41

  • PDF
• CUSTOMS RISKS IN TRANSFER PRICING

  Viktoriia Tyschenko, Oleksii Naidenko, Svitlana Achkasova

  42-48

  • PDF (Українська)
• PROBLEMS OF ENSURING SUSTAINABLE DEVELOPMENT IN UKRAINE

  Yurii Bytsiura, Ievgeniia Manzhula, Vasylyna Ilyukhina

  49-55

  • PDF (Українська)
• METHODOLOGICAL PRINCIPLES OF ANALYSIS OF FINANCIAL RESULTS OF AGRICULTURAL BUSINESS ENTERPRISES

  Liubov Gutsalenko, Myroslav Moldovan

  56-64

  • PDF (Українська)
• SOCIAL RESPONSIBILITY OF CEMENT PRODUCTION ENTERPRISES: BIBLIOGRAPHICAL ANALYSIS BASED ON SCOPUS SCIENTOMETRIC DATABASE

  Oleksandr Kaspruk

  65-70

  • PDF (Українська)
• THEORETICAL AND METHODOLOGICAL APPROACHES TO THE ASSESSMENT OF THE ECONOMIC PRINCIPLES OF THE ESTABLISHMENT OF SOLIDARITY TOURISM

  Oleg Koval

  71-79

  • PDF (Українська)
• SOCIAL DIALOGUE IN THE CONDITIONS OF THE TRANSFORMATION OF THE INTERNATIONAL LABOR MARKET AND THE CHALLENGES OF WAR

  Galyna Nazarova, Vladyslav Ostapchuk

  80-85

  • PDF (Українська)
• STRATEGIZING ENTERPRISE DEVELOPMENT IN THE DIGITAL ERA: THE SYNERGY OF MARKETING AND THE EXPERIENCE ECONOMY

  Diana Raiko, Ivan Drepin

  86-92

  • PDF (Українська)
• PROFITS AND INVESTMENTS OF UKRAINIAN ENTERPRISES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT POLICY

  Mykhailo Kotenok

  93-101

  • PDF (Українська)
• TECHNOLOGICAL CHALLENGES AND PROSPECTS FOR MODERNIZATION OF CUSTOMS INFORMATION SYSTEMS

  Viktoriia Rudenko, Halyna Pohrishchuk, Kateryna Rumiantseva

  102-108

  • PDF (Українська)
• EFFICIENCY OF OPERATIONAL MANAGEMENT OF THE ENTERPRISE

  Solomiia Pylypenko, Uljana Grudzevuch, Oleg Sorochak

  109-115

  • PDF (Українська)
• DIRECTIONS FOR THE DEVELOPMENT OF FINANCIAL ECOSYSTEMS

  Tamara Oleshko, Anna Maryna, Rostyslav Sushyryba

  116-120

  • PDF (Українська)
• ORGANIZATION OF PRODUCTION INVENTORY ACCOUNTING AND MAIN DIRECTIONS OF ITS IMPROVEMENT AT AN ENTERPRISE

  Tetiana Shepel

  121-127

  • PDF (Українська)
• DEVELOPMENT OF THE STATE TAX SERVICE OF UKRAINE: EFFICIENCY ASSESSMENT, CHALLENGES, AND GLOBAL TREND

  Inesa Shepel

  128-136

  • PDF (Українська)
• OPTIMISATION OF PROCESSES AND RESOURCES IN CONSTRUCTION MANAGEMENT

  Olha Khytrova

  137-143

  • PDF (Українська)
• INNOVATIVE DEVELOPMENT AND FINANCIAL POTENTIAL OF COMMUNICATION ENTERPRISES: STRATEGIC APPROACHES TO ENHANCING COMPETITIVENESS IN THE CONTEXT OF DIGITAL TRANSFORMATION

  Maksym Zhytar

  144-149

  • PDF (Українська)
• CURRENT TRENDS IN THE DEVELOPMENT OF CREATIVE INDUSTRIES IN UKRAINE

  Iryna Svyshchuk

  150-157

  • PDF (Українська)
• CREATIVITY AS A KEY COMPETENCY OF A NEW ECONOMY SPECIALIST IN THE CONDITIONS OF TRANSFORMATIONAL CHANGES

  Nataliia Vasiutkina

  158-166

  • PDF (Українська)
• INSTITUTIONAL SUPPORT FOR THE DEVELOPMENT OF THE “GREEN” ECONOMY: THE EXPERIENCE OF EU COUNTRIES

  Andrii Glushchenko

  167-172

  • PDF (Українська)
• STRATEGY FOR FINANCIAL SUSTAINABILITY OF ENTERPRISES IN THE CONDITIONS OF DIGITALIZATION

  Аlona Goloborodko

  173-179

  • PDF (Українська)
• ECONOMIC DIMENSION OF WATER TRANSPORT INFRASTRUCTURE MANAGEMENT PROCESSES IN TURBULENCE CONDITIONS IN UKRAINE

  Tetiana Komleva, Serhii Kramskyi, Oleg Zakharchenko

  180-187

  • PDF (Українська)
• FORMATION OF THE ENTERPRISE'S INVESTMENT PORTFOLIO: STRATEGIC CONTEXT

  Oleksandr Rud

  188-195

  • PDF (Українська)
• PURPOSE, PRINCIPLES AND ALGORITHM OF FORMING A STATE BRAND AND USING STATE BRANDING TOOLS

  Yevhen Tkach

  196-203

  • PDF (Українська)
• LOGISTICS DURING THE WAR AND THE PROBLEMS FACED BY CARRIERS

  Vladyslav Blynov, Oleksandr Cherep

  204-209

  • PDF (Українська)
• SUSTAINABILITY-BASED RECOVERY: GREEN TRANSFORMATION OF UKRAINIAN COMMUNITIES

  Olena Akymenko, Kateryna Hnedina, Anastasiia Soroka

  210-217

  • PDF (Українська)
• ABOUT THE ESSENCE OF BUSINESS RISKS IN THE CONTEXT OF TODAY'S CHANGING CONDITIONS

  Tetiana Mirzoieva, Oleksandr Balan, Mykola Starenkyi

  218-223

  • PDF (Українська)
• THE ECONOMIC NATURE OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE, THEIR PLACE IN THE BUSINESS PROCESSES OF THE ENTERPRISE

  Oksana Stepanenko

  224-232

  • PDF (Українська)
• FORMING PROSPECTS FOR THE WORLD BIFUEL MARKET IN THE CONTEXT OF DECARBONIZATION AND SUSTAINABLE DEVELOPMENT

  Serhii Kharin, Maryna Ivanova, Yuliia Papizh, Artem Kotenko

  233-240

  • PDF
• METHODOLOGICAL APPROACHES TO THE FORMATION OF AN INTERNAL CONTROL SYSTEM OF ENTERPRISES

  Andrii Kril, Volodymyr Chubai

  241-247

  • PDF (Українська)
• ASSESSMENT OF THE INFORMATION SECURITY OF THE FISCAL AUDIT OF CALCULATIONS WITH THE LOCAL TAXES AND FEES BUDGET: INTERNATIONAL EXPERIENCE AND UKRAINIAN PRACTICE

  Dmytro Liudvenko, Nadiia Tomilova-Yaremchuk, Serhii Khomovyi, Viacheslav Zabolotnyi, Oleh Kurmazenko

  248-255

  • PDF (Українська)
• THE ROLE OF ACCOUNTANTS IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS

  Olha Panchenko

  256-261

  • PDF (Українська)
• INTEGRATION OF ESG PRINCIPLES IN PRODUCTION: OPPORTUNITIES FOR SUSTAINABLE DEVELOPMENT, CIRCULAR ECONOMY AND MARKETING

  Olena Sadchenko, Inna Gaivoronska, Veronika Shmagina

  262-268

  • PDF
• IMPROVEMENT OF ACCOUNTING INFORMATION ON RENTAL TRANSACTIONS TAKING INTO ACCOUNT THE REQUIREMENTS OF INTERNATIONAL STANDARDS

  Lidiia Bezkorovaina

  269-275

  • PDF (Українська)
• THE IMPACT OF DIGITAL TRANSFORMATION ON THE ECONOMIC MODELS OF PRINTING COMPANIES

  Zoia Grygorova, Olga Sukhorukova, Alla Kvasko

  276-283

  • PDF (Українська)
• APPLICATION FORMALIZED METHOD OF ECONOMIC ANALYSIS WHEN CALCULATING STANDARD VARIABLE COSTS

  Volodymyr Krasnoshapka, Natalia Kuzminska, Olga Kozhemiachenko

  284-287

  • PDF (Українська)
• THE ROLE OF HR AUDIT IN THE ORGANIZATION’S RISK MANAGEMENT SYSTEM: IMPACT ON EMPLOYEE LOYALTY

  Olena Naumova, Andrii Kopyl

  288-296

  • PDF (Українська)
• TAX ACTIVITIES OF THE STATE: INSTITUTIONAL AND SOCIAL ASPECTS

  Mykola Telishchuk, Myroslava Telishchuk

  297-304

  • PDF (Українська)
• IMPLEMENTATION OF THE 4-DAY WORKWEEK AS AN INNOVATIVE APPROACH TO ENTERPRISE HUMAN CAPITAL MANAGEMENT

  Oleksandr Chabanenko

  305-310

  • PDF (Українська)
• MAIN VECTORS OF BUSINESS PROCESS OPTIMIZATION MANAGEMENT IN THE SECURITY SPHERE: CHANGING SEO TRENDS BASED ON AI 2025

  Andrii Shevchuk

  311-317

  • PDF
• DEVELOPMENT OF CLIMATE-NEUTRAL BUSINESS: EUROPEAN EXPERIENCE

  Inna Shevchuk, Daria Arziantseva, Nataliia Zakharkevych, Alla Krushynska, Tetiana Samaricheva

  318-326

  • PDF (Українська)
• THE PROCESS OF DEVELOPMENT AND IMPLEMENTATION OF ECOLOGICALLY ORIENTED INNOVATIONS AND MARKETING INNOVATIVE APPROACHES INTO THE ACTIVITIES OF AGRICULTURAL ENTERPRISES

  Mariia Bahorka, Yuliia Yakubenko

  327-324

  • PDF (Українська)
• INTERNAL AUDIT OF FINANCIAL INSTRUMENTS IS THE BASIS OF THE ENTERPRISE CONTROL SYSTEM

  Diana Klymovych

  335-339

  • PDF (Українська)
• DIGITALIZATION OF ACCOUNTING AND ANALYTICAL PROCESSES IN THE CONTEXT OF HUMAN CAPITAL DEVELOPMENT

  Oksana Pysarchuk

  340-344

  • PDF (Українська)
• FOREIGN EXCHANGE REGULATION AND FOREIGN EXCHANGE LIMITATIONS IN MODERN CONDITIONS

  Oksana Antonyuk, Svitlana Kataieva

  345-351

  • PDF (Українська)
• YSTEM AUDIT OF HR-MANAGEMENT (ON THE EXAMPLE OF RESTAURANT BUSINESS ENTITIES OF UKRAINE)

  Kostyantyn Nakonechnyi, Hanna Yeremiia, Maria Palamaryuk

  352-358

  • PDF (Українська)
• ECONOMIC ESSENCE OF CORPORATE REPORTING OF AN ENTERPRISE AND HISTORICAL FEATURES OF ITS GENESIS

  Bohdan Zasadnyi, Dmytro Podzihun

  359-365

  • PDF (Українська)
• INNOVATIVE TRENDS AND THEIR IMPACT ON THE GLOBAL FINANCIAL MARKET

  Inna Gutsul

  366-371

  • PDF (Українська)
• THE ROLE AND PLACE OF AUDIT IN THE SYSTEM OF STATE FINANCIAL CONTROL

  Olena Melen

  372-376

  • PDF (Українська)
• FORMATION OF THE STRATEGY OF MANAGEMENT OF INNOVATION-ORIENTED DEVELOPMENT OF ENTERPRISES

  Oksana Hryvkivska, Nataliіa Ovsiіenko, Nataliia Kotvytska, Iurii Gudz

  377-381

  • PDF (Українська)
• PROJECT RISK MODELING FOR SUSTAINABLE BUSINESS ACTIVITIES OF A COMPANY

  Yuri Chernenko, Bohdan Borodin

  382-386

  • PDF (Українська)
• AN INNOVATIVE APPROACH TO SUSTAINABLE TOURISM DESTINATION MANAGEMENT IN CONTEXT OF THE NEW NORMAL

  Iryna Kalmykova

  387-394

  • PDF (Українська)
• STRATEGIC VECTORS OF ENTREPRENEURSHIP DEVELOPMENT IN THE SPHERE OF ORGANIC PRODUCTION IN UKRAINE

  Larysa Malik, Andrii Sukhostavets

  395-402

  • PDF (Українська)
• OPTIMIZATION OF THE TAX BURDEN OF TNK BY IMPROVING THE TRANSFER POLICY OF TNK

  Andrii Mukan

  403-409

  • PDF (Українська)
• RISK ASSESSMENT AS A FACTOR FOR IMPROVING INTERNAL CONTROL EFFECTIVENESS

  Nataliia Khetahurova

  410-417

  • PDF (Українська)
• ACQUISITION OF SOFT SKILLS BY IT WORKERS IN A TELEWORKING ENVIRONMENT

  Viktoriia Druzhynina, Olena Zahorianska, Viktoriia Nozhenko, Valerii Druzhynin

  418-242

  • PDF (Українська)
• AUDIT OF SETTLEMENTS WITH SUPPLIERS, BUYERS AND CUSTOMERS AS A TOOL FOR ASSESSING THE FINANCIAL CONDITION OF AN ENTERPRISE

  Oleksandra Kibysh

  425-430

  • PDF (Українська)
• FACTORS OF FORMATION OF REGIONAL CLUSTERS IN AGRICULTURE OF UKRAINE: IMPACT ANALYSIS AND RISK ASSESSMENT

  Oleksandr Maznyi

  431-436

  • PDF (Українська)
• DIGITALISATION AND ITS IMPACT ON THE ENVIRONMENT: OPPORTUNITIES, RISKS FOR THE ECONOMY AND FUTURE PROSPECTS

  Liubov Popova

  437-442

  • PDF (Українська)
• PECULIARITIES OF ASSESSING THE BANK'S EQUITY CAPITAL ADEQUACY

  Nataliia Tkachuk

  443-449

  • PDF (Українська)
• ANALYSIS OF STRATEGIC ALTERNATIVES IN GLOBAL LOGISTICS NETWORKS AND APPROACHES TO COMPANY INTEGRATION

  Mykhailo Barskyi

  450-455

  • PDF (Українська)
• PERSPECTIVES OF SUSTAINABLE DEVELOPMENT OF BUSINESS STRUCTURES THROUGH ENVIRONMENTAL TAXATION

  Nataliia Duliaba

  456-460

  • PDF (Українська)
• ACCOUNTING AND ECONOMIC ASPECTS OF CLASSIFICATION AND VALUATION OF ASSETS IN THE SYSTEM OF PROFESSIONAL ACCOUNTING STANDARDS REQUIREMENTS

  Viktoriia Melnychuk

  461-467

  • PDF (Українська)
• THE IMPACT OF INNOVATIVE DEVELOPMENT OF INDUSTRY ON ECONOMIC GROWTH IN UKRAINE

  Alla Pankova, Kostyantyn Velmozhko

  468-472

  • PDF (Українська)
• LOCAL ECONOMIC DEVELOPMENT IN TERRITORIAL COMMUNITIES OF UKRAINE

  Olha Varchenko, Dmytro Krysanov, Olha Varchenko

  473-482

  • PDF (Українська)