The Institute of Accounting, Control and Analysis in the Globalization Circumstances
THE MISSION OF THE JOURNAL Coverage the results of scientific research, innovation and advanced experience and accumulating the best scientific articles national and foreign scholars on accounting issues. SCIENTIFIC DIRECTIVITY Theory of accounting; the institutional foundations of IFRS implementation; information systems, of accounting, economic analysis and audit; training of specialists on accounting, auditing, finance; development of control and audit. TOPICS OF THE JOURNAL Actual theme. Accounting theories, the development influenced by economic theories and institutional changes. Institutional framework of the introduction of international accounting standards. Accounting terminological and regulatory activities in the field of accounting, control and audit. Problems of accounting of business entities. Accounting as a professional activity. Information systems of accounting, economic analysis and audit. Analytical maintenance of business activity. Control syastems. Reporting: national characteristics and international experience. Tax systems: the problems of mutual confrontation with the accounting practices. The Institute of audit: current state and development prospects. Interdisciplinary research. Page of young scientists. Founded in 2013 Language - Ukrainian, English (Multiple) Periodicity - 2 times a year
Авторы, сотрудничающие с Институтом бухгалтерского учета, контроля и анализа в условиях глобализации , соглашаются публиковать свои статьи под лицензией Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0), позволяющей третьим сторонам делиться своей работой (копировать, распространять, передавать) и адаптировать его при условии, что авторы указаны как авторы, а в случае повторного использования или распространения условия этой лицензии разъясняются.
ELEMENTS OF THE INTERNAL CONTROL SYSTEM OF TRANSPORT AND FORWARDING ENTERPRISES
Introduction. The article highlights the role of internal control as an effective means of increasing the efficiency of the use of all types of resources, improving the performance indicators of the enterprise and creating prerequisites for its further development. The purpose of the article is to substantiate the essence of the elements that determine the content and purpose of internal control, to formulate proposals for improving the organizational and methodological principles of its functioning and purpose in the management system of enterprises engaged in freight forwarding activities. Methods. The use of a systems approach allowed us to determine the place of internal control in the management system of transport and forwarding enterprises and its relationship with other management functions. The method of induction and deduction was used when studying the elements of the internal control system and the stages of its implementation; historical and logical analysis - to substantiate the theoretical and organizational and methodological principles of building internal control; theoretical generalization and observation - when studying regulatory legal acts, scientific works and formulating conclusions. Results. The importance of building a rational system of internal control of freight forwarding activities as a key element of managing enterprises that provide such services is considered. The theoretical aspects of the interpretation of internal control are revealed, its purpose, objectives, characteristic features and purpose in the management system of freight forwarding enterprises are determined. The practical aspects and problematic issues of the organization and features of the functioning of the internal control system at enterprises providing freight forwarding services are investigated. Attention is focused on a systemic approach to building internal control. The subjects of internal control are identified with the definition of their powers and organizational forms of implementation. Objects and information support of internal control are considered from the perspective of the influence on them of the peculiarities of the activities of transport and forwarding enterprises. It is recommended to highlight separate areas of internal control by types of services - transport, forwarding and intermediary services. Discussion. The organizational and methodological model of building internal control of the activities of enterprises providing transport and forwarding services is proposed to be considered as a logical sequence of control actions in terms of three stages - initial, research and final. The improvement of the quality, efficiency and reliability of the internal control system of enterprises providing transport and forwarding services will be facilitated by the introduction of modern digital technologies and innovative methodological tools into the control process.
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INFORMATION AND ANALYTICAL SUPPORT FOR SUSTAINABLE DEVELOPMENT MANAGEMENT OF AN ENTERPRISE
Introduction. The functioning of domestic enterprises takes place in an extremely unfavorable external environment saturated with economic, social, and environmental threats. Under these circumstances, issues related to improving the efficiency of sustainable development management of enterprises and enhancing methodological approaches to the formation of its information and analytical support become increasingly relevant. Methods. The methodological basis of the study is the dialectical method of cognition, while the theoretical basis is the concept of sustainable development. In the course of the research, general scientific methods were applied: analysis and synthesis – to examine the achievements of the scientific community, and generalization – to clarify the essence of information and analytical support for sustainable development management of an enterprise. The use of systemic and integrated approaches, as well as the structural-logical method, made it possible to construct a model of the process of forming information and analytical support for sustainable development management of an enterprise. Results. Under modern conditions, information and analytical support plays an exceptional role in sustainable development management of an enterprise. Based on a critical analysis of scientific approaches to the interpretation of accounting and analytical as well as information and analytical support, the author’s vision was formed in the context of sustainable development management of an enterprise. According to the author, “information and analytical support for sustainable development management is a continuous process of creating information products through the systematization and processing of data on the economic, social, and environmental components of activities using appropriate methodological tools, and supplying them to operational, tactical, and strategic management levels in accordance with their requests for making substantiated and balanced decisions aimed at maintaining an appropriate level of economic stability and social responsibility, as well as ensuring the environmental safety of enterprise functioning in the long-term perspective.” The study emphasizes the active-adaptive orientation of information and analytical support for sustainable development management. Attention is focused on the fundamental role of principles in the process of forming information and analytical support for sustainable development management of an enterprise. Ontological principles (development, systemacity, determinism, hierarchy) and epistemological principles (complexity, historicism, objectivity, adaptability, and balance) are identified and characterized. According to the author, compliance with these principles will contribute to the formation of high-quality analytical support for sustainable development management of an enterprise that is adequate to modern business conditions. The process of forming information and analytical support for sustainable development management of an enterprise is considered, integrating strategic, tactical, and operational levels and contributing to the consistency of decision-making. The result of its formation is proposed to be considered as information products used to substantiate, adopt, and adjust decisions in the management of business processes (operational level), business models (tactical level), and strategy (strategic level). External and internal factors influencing the economic, social, and environmental components of sustainable development of an enterprise are identified, characterized, and classified. Discussion. The current methodology for analyzing the influence of internal and external environmental factors on sustainable development of an enterprise requires further scientific research and improvement in the context of forming an information basis for managerial decision-making in both the short- and long-term perspectives.
ACCOUNTING AND ANALYSIS IN COST MANAGEMENT IN POULTRY FARMING
Introduction. Poultry farming is one of the important industries and the most dynamic and economically significant branch of the agricultural sector of Ukraine, which provides the population with valuable food products. The prospects for the development of poultry farming are associated with the introduction of innovative technologies into the technical and organizational aspects of the production process, which determines the increasing importance of forming an effective management system and estimating costs. High capital turnover, a relatively short production cycle and stable demand for products determine the need for constant control over the level of costs. However, in modern conditions of rising prices for feed, energy and veterinary drugs, the issue of effective cost management is becoming particularly relevant. This requires a rational organization of accounting and analysis of costs for making management decisions aimed at reducing the cost of products and increasing the competitiveness of poultry enterprises. Methods. When writing the article, various research methods were used: analysis and synthesis (to divide the problem into parts and combine the studied elements to form a general conclusion); abstraction and generalization (to highlight essential features and form generalizing conclusions); logical method (this analysis of the concept of "costs"). Methodological techniques for structuring and writing the text were also used: logical consistency, brevity and clarity, critical thinking. Results. The article defines that an important component of the cost management system is management accounting, which allows for the detailing of costs by responsibility centers, types of products and technological stages of production. In conditions of instability, cost budgeting by responsibility centers becomes of particular importance. Cost budgeting is one of the key tools of management accounting, which allows poultry enterprises to plan, control and optimize costs in the production process. The main stages of cost budgeting in poultry farming are determined. Discussion. Poultry enterprises need a flexible, analytically oriented cost management accounting system capable of providing rapid access to relevant information, supporting management decisions and minimizing financial risks. Therefore, the constant search for reducing costs for the production of high-quality and environmentally friendly poultry products, the constant reduction of antibiotic use and the analysis of other influencing factors require further research, especially in conditions of uncertainty.
ACCOUNTING AND ANALYTICAL SUPPORT FOR COST AND REVENUE MANAGEMENT IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF TRADE
Introduction. One of the main prerequisites for the sustainable development of trade enterprises is effective cost and revenue management, which determines the need to form high-quality accounting and analytical support. In the context of sustainable development, accounting and analytical support for cost and revenue management acquires particular importance, since it should take into account not only economic, but also social and environmental aspects of activity. Methods. The methodological basis of the study is the concept of sustainable development, systemic and integrated approaches, as well as methods of analysis and synthesis, which made it possible to develop a structural-functional model for managing operating costs and an integrated model for revenue management of trade enterprises. The abstract-logical method was used for generalization and formulation of conclusions. Results. The article provides a comprehensive disclosure of theoretical provisions and methodological principles for the formation of accounting information on costs, revenues, and financial results of the operating cycle of trade enterprises functioning in a highly dynamic economic environment. The authors substantiate the conceptual necessity for systematic modernization of the existing accounting and analytical toolkit, since the current market conditions, strengthening of competitive advantages, and growing demands of external and internal stakeholders require fundamentally new quality, efficiency, and strategic detail of data. The study established that a fundamental condition for the effective organization of the accounting process is the rejection of outdated linear approaches in favor of an integrated combination of elemental, functional, and process aspects, which makes it possible to create a multidimensional information base for scientifically grounded management. A special place in the study is occupied by the development of a structural-functional model for operating cost management, the key feature of which is the parallel systematization of expenditures according to their economic essence within Class 8 accounts and, at the same time, their in-depth analytical differentiation by responsibility centers, places of origin, and specific functional areas of limited resource utilization. The proposed approach not only significantly strengthens the control functions of the current accounting system, but also creates real methodological prerequisites for targeted cost optimization at every stage of product movement – from procurement to final sale. Alongside this, the authors developed and substantiated an integrated revenue management model that reveals the complex mechanism of interrelation between the primary contractual conditions of revenue generation, procedures for timely recognition based on the accrual principle, fair valuation techniques, and subsequent synthetic generalization of results by sales channels and product nomenclatures. Considerable attention within the article is paid to the methodological principle of unity and mirror reflection of the analytical structure of revenues and costs, which is defined as a mandatory condition for their objective comparison when calculating the financial result in Account 79. The expediency of introducing end-to-end detailing of accounting data through the use of third-order subaccounts is substantiated, which makes it possible to significantly increase their informativeness and adaptability to the needs of operational management. Dicussion. Directions for further research in this field should focus on studying the peculiarities of adapting the proposed integrated multilevel accounting model, based on the systemic interrelation of regulatory, organizational, methodological, and analytical levels, to the specifics of e-commerce and cross-border trade. This will ensure the universality and sustainability of accounting and analytical systems in the future.
DEVELOPMENT OF ALTERNATIVE ENERGY ENTERPRISES IS A STRATEGIC ALTERNATIVE FOR UKRAINE
Introduction. The realities of wartime influence the choice of strategic alternatives, which allows us to distinguish: adaptive, backup and anti-crisis alternatives as key for enterprises in the industry. An important direction is the construction of a strategic monitoring system, which can be used as a basis for creating internal information and analytical platforms at alternative energy enterprises, which is of practical value in terms of the possibility of comparative analysis of strategic alternatives in different development scenarios, determining their sustainability and substantiating management decisions from the standpoint of modern economic theories - institutional, resource and dynamic capabilities theory. Methods. The study used: theoretical analysis and systematization of scientific literature; comparative analysis of approaches to the formation of strategic alternatives; methods of economic and mathematical modeling; applied strategic tools, in particular: PESTEL analysis of the macroenvironment; SWOT analysis of strategic potential; scenario planning; digital monitoring tools - SCADA, IoT sensors, AI/ML forecasting models, Big Data platforms, GIS systems and KPI dashboards. Results. The feasibility of using an integrated methodological matrix for the formation and evaluation of strategic alternatives for enterprise development has been developed and substantiated, combining: PESTEL analysis tools, scenario planning, SWOT and VRIO approaches - into a logical-analytical structure with subsequent quantitative assessment of the effectiveness of strategic decisions based on a system of key performance indicators (KPI). The matrix provides multi-level integration of macroeconomic, institutional and intra-firm factors, which allows taking into account the high uncertainty and instability of the external environment, characteristic of post-crisis and post-war transformations of the economy. Discussion. Further scientific research should be focused on: deepening the methodological principles of applying artificial intelligence and Big Data technologies in strategic monitoring systems of renewable energy enterprises; forming innovative methodological approaches to assessing the sustainability of strategic alternatives in the context of ESG transformations and the CBAM mechanism. It is relevant to study the optimal institutional mechanisms of state support for the development of alternative energy in the conditions of post-war recovery of Ukraine and to conduct empirical validation of the proposed methodological matrix on a representative sample of enterprises in the industry.
INSTITUTIONAL AND ECONOMIC NATURE OF THE EXPORT POTENTIAL OF THE AGRICULTURAL SECTOR OF UKRAINE
Introduction. The agricultural sector of Ukraine is one of the key elements of the national economy and forms a significant share of the state's foreign exchange earnings. In modern conditions, the development of foreign economic activity of agricultural enterprises is gaining strategic importance, as it ensures the integration of Ukraine into the global food market, strengthening food security and increasing the competitiveness of agricultural production. At the same time, military challenges, logistical constraints, instability of international markets and tightening of EU regulatory requirements create the need to rethink the institutional and economic nature of the export potential of the agricultural sector. Methods. In the process of conducting the study, a complex of general scientific and special research methods was used, in particular: monographic method - to generalize scientific approaches to interpreting the essence of the export potential of the agricultural sector; institutional approach - to study the influence of formal and informal institutions on the development of agricultural exports; system analysis - to determine the relationship between economic, organizational, logistical and innovative components of export potential; methods of analysis and synthesis - to assess the current state and trends in the development of agricultural exports of Ukraine; statistical and economic method - to analyze indicators of foreign trade activity of the agricultural sector; comparative method - to compare domestic and international approaches to the development of export potential; abstract-logical method - to form conclusions and substantiate directions for strengthening the export potential of the agricultural sector of Ukraine. Results. The results of the study showed that the export potential of the agricultural sector is formed under the influence of resource, institutional, logistical and innovative factors, and its effectiveness depends on the quality of the institutional environment and adaptation to international requirements. It was established that the dominance of the raw material export model and high logistics costs hinder the increase in the competitiveness of the agricultural sector of Ukraine. The feasibility of developing the processing industry, digitalizing foreign trade processes and modernizing the system of state support for agricultural exports is substantiated. Discussion. Prospects for further research are related to the development of mechanisms for the digital transformation of the agricultural export system, assessing the effectiveness of state support instruments, and forming models for the development of exports of products with high added value. Of particular importance are studies of the adaptation of the agricultural sector of Ukraine to EU requirements, the development of logistics infrastructure, and the integration of ESG-oriented approaches into the foreign economic activity management system.
MANAGEMENT OF MARKETING ACTIVITIES OF AGRICULTURAL ENTERPRISES OF UKRAINE IN THE CONDITIONS OF A WAR ECONOMY
Introduction. In the context of a war economy, marketing activities are transformed into a strategic tool to ensure the financial stability of agricultural businesses. It is the effective management of product sales channels, logistics flows, and interactions with counterparties that determines enterprises' ability to adapt to crisis conditions and maintain the continuity of economic activity. The formation of adaptive models of sales management, which take into account the high level of risks, the instability of the market environment and the need for rapid response to changes in the agricultural market situation, is of particular relevance. The purpose of the article is to substantiate the theoretical and applied principles of managing the sales activities of agricultural enterprises in the conditions of a war economy and to determine the priority areas for its improvement. Methods. In the research process, a complex of general scientific and special methods was used, in particular, the methods of theoretical generalization, system analysis, comparison, and scientific abstraction to substantiate the essence of managing the sales activities of agricultural enterprises in the conditions of a war economy. To assess the trends in the development of sales activities, the digitalization of logistics processes, and the impact of war risks, monographic, statistical-economic, and analytical methods were used. The systems approach method was used to form areas for improving the management of sales activities in agricultural enterprises on the basis of digitalization, diversification of product sales channels, and risk-oriented management. Results. The study found that in a war economy, the effectiveness of agricultural enterprises' sales activities largely depends on the level of diversification of product sales channels, the development of digital logistics systems, and the adaptability of management decisions. It is substantiated that the integration of CRM systems, e-commerce, digital sales management platforms, and modern marketing tools helps reduce transaction costs, increase the speed of goods movement, and strengthen the competitive positions of agricultural enterprises. It was determined that promising areas for improving sales management are the product sales cooperative models development, the formation of integrated value-added chains, the digitalization of logistics processes, and the implementation of strategic risk monitoring systems. Discussion. Prospects for further research are the development of adaptive models of strategic management of agricultural enterprises' sales activities, taking into account war risks, the digitalization of the agricultural market, and European integration processes. Of particular relevance are studies of the effectiveness of using e-commerce, CRM, and ERP systems, digital logistics, and big data analytics in the system of sales of agri-food products. A promising direction is also the substantiation of mechanisms for the development of cooperative sales models, integrated value chains, and institutional support for the digital transformation of sales activities of agricultural enterprises.
BUSINESS PLANNING OF EXPORT-ORIENTED AGRARIAN BUSINESS IN UKRAINE IN THE CONTEXT OF GLOBALIZATION
Introduction. The purpose of the study was to study the features of business planning of export-oriented agrarian business in the context of globalization and to substantiate the directions of increasing its competitiveness. The globalization of the world economy is accompanied by the intensification of international trade, the integration of agri-food markets and the strengthening of competition between agricultural producers. In such conditions, the effectiveness of the functioning of Ukrainian agrarian business increasingly depends on the ability of enterprises to adapt to changes in the external environment, international quality standards, logistical challenges and new requirements of the global market, and, therefore, business planning acts not only as a tool for financial and economic justification of the enterprise's activities, but also as a strategic mechanism for managing risks, investments, export activities and competitiveness in international markets. Methods. In the research process, a complex of general scientific and special methods was used, in particular, the methods of theoretical generalization, system analysis, comparison and scientific abstraction - to study the essence of business planning of export-oriented agricultural business in the conditions of globalization. The method of statistical and economic analysis was used to assess the trends in the development of international agricultural trade, the impact of logistical, currency and regulatory factors on the activities of agricultural enterprises, as well as the analysis of digitalization and ESG transformations in the system of the international agri-food market. To substantiate the directions for increasing the efficiency of business planning, the methods of scenario forecasting, strategic analysis and graphical interpretation of the research results were used. Results. In the context of globalization, business planning of export-oriented agrarian business is transformed into a comprehensive strategic management tool that combines risk management mechanisms, digitalization, ESG-oriented development and adaptation to international regulatory requirements. Increasing the competitiveness of agricultural enterprises in global markets requires the integration of digital technologies, international certification standards, forecasting systems and diversification of logistics and export channels. Implementation of comprehensive measures in the field of digital transformation, financial support for exports, development of innovative logistics and harmonization of business processes with EU requirements will contribute to strengthening the positions of Ukrainian agrarian business in global agri-food chains. Discussion. Prospects for further research are related to the development of adaptive business planning models for export-oriented agricultural business, taking into account the digitalization of international trade, ESG transformations and risks of global instability. It is advisable to pay special attention to the formation of digital platforms for supporting agricultural exports, the integration of blockchain technologies and electronic certification systems into the process of managing foreign economic activity. A promising direction is also the improvement of mechanisms for state support for exports, insurance of military risks and the development of logistics infrastructure in the context of Ukraine's integration into the European agri-food market.
RISK-ORIENTED MECHANISMS OF STATE SUPPORT OF UKRAINIAN AGRIBUSINESS IN INSTABILITY CONDITIONS
Introduction. The current development of the agricultural sector is characterized by high levels of instability due to military action, climate change, economic turbulence, logistical constraints, and the transformation of global agrifood markets. Given the increasing risks, agribusiness requires new approaches to state support focused on ensuring adaptability, economic sustainability, and minimizing the negative impact of crisis factors. This article aims to study the nature and specific features of risk-based mechanisms of state support for agribusiness in unstable conditions and to substantiate areas for their improvement. Methods. The study utilized a combination of general and specialized scientific methods, specifically theoretical generalization, systems analysis, and scientific abstraction, to examine the nature of risk-based mechanisms of state support for agribusiness and the specific features of their functioning in unstable conditions. Economic-statistical, comparative, and structural-dynamic methods were used to analyze the current state of state support for the agricultural sector, assess risk levels, lending dynamics, insurance, and the digitalization of agribusiness. Methods of logical generalization, forecasting, and systematization were used to substantiate areas for improving risk-based mechanisms for state regulation of agribusiness and harmonizing them with European risk management approaches. Results. The study substantiated the theoretical and applied foundations for developing risk-based mechanisms for state support of agribusiness in the context of economic, military, and climatic instability. It was established that the current system of state support for the agricultural sector is characterized by an increased role of financial, credit, insurance, digital, and investment risk management instruments aimed at ensuring the economic sustainability of agribusiness. The study substantiated areas for improving state support based on the development of digital risk monitoring platforms, expansion of agricultural insurance mechanisms, support for small and medium-sized agribusinesses, and harmonization of the national risk management system with the principles of the EU Common Agricultural Policy. Discussion. Prospects for further research include the development of integrated risk-based models of state support for agribusiness, taking into account military, climatic, financial, and logistical risks. Of particular importance are studies of mechanisms for digitalizing risk management systems, developing agricultural insurance, implementing risk monitoring platforms, and assessing the effectiveness of state support programs for the agricultural sector. A promising area is the harmonization of the national system of state support for agribusiness with the principles of the EU Common Agricultural Policy and the adaptation of European preventive risk management mechanisms to the operating conditions of the Ukrainian agricultural sector.
ECONOMIC JUSTIFICATION OF METHODOLOGICAL APPROACHES TO MODELING INDICATORS IN THE CONTROLLING SYSTEM OF A PRODUCTION AND TRADING ENTERPRISE UNDER RISK CONDITIONS
Introduction. In the period of contemporary transformational changes in the market environment, characterized by the intensification of economic crises, the issue of ensuring sustainable functioning and strategic responsiveness becomes particularly relevant for production and trading enterprises. Enterprises must be prepared for external economic changes, their impact on business processes, and the necessity to develop timely corrective actions in the market. However, for many enterprises, this task remains challenging due to the low efficiency of economic justification and the implementation of both operational and strategic decisions. Therefore, a key direction for improving the organization of economic activity and its rationalization for any enterprise—particularly production and trading ones—should involve the development and practical implementation of highly effective controlling methodologies using modern tools of economic and mathematical modeling. This will enhance the efficiency of monitoring, control, and diagnostic processes of the enterprise’s current state and enable forecasting and adjustment of its future development trends. Methods. The study employs theoretical and methodological generalization, analysis, synthesis, statistical data processing, and economic-mathematical modeling, which ensures the substantiation of algorithms and corresponding approaches for improving monitoring, control, and diagnostic methodologies within the controlling system of a production and trading enterprise, taking into account risk factors. Results. The article proposes improvements to methodological approaches aimed at enhancing the efficiency of the controlling system through the rationalization of key tasks, including monitoring, control, diagnostics, and forecasting of the development trends of a production and trading enterprise. Algorithms based on rule-production mechanisms for modeling quantitative values of normalized indicators within the analytical block of the enterprise controlling system have been developed. This enables efficient processing of information related to the enterprise’s performance based on financial statements over specified retrospective periods. As a result, sets of normalized indicators are obtained (in particular, using the method of relative normalization, where the maximum value of an indicator is assumed to be equal to “1”) for defined components of an integrated composite indicator of the enterprise’s performance. These are further used for solving economic and mathematical modeling tasks within the analytical block of the controlling system. An example of the application of monitoring, control, and diagnostic tools in the management of a production and trading enterprise is provided. Discussion. Further research should be directed toward the development of applied methodologies for the quantitative assessment of risk impacts, taking into account industry-specific characteristics of enterprise activity, as well as the integration of the proposed models into digital information and analytical controlling systems to ensure the automation of monitoring, diagnostics, and forecasting processes.
THE ECONOMIC NATURE OF STATE SUPPORT FOR ENTREPRENEURIAL STRUCTURES IN THE UKRAINIAN AGRICULTURAL SECTOR
Introduction. The specifics of agricultural development, the highly complex natural and climatic conditions, the seasonality of natural processes, the high level of risks, the inherent cycle, and the instability of market conditions necessitate active state participation in supporting entrepreneurial structures in the agricultural sector. An important support tool is ensuring the stability of agricultural development, stimulating investment activity, fostering innovation, and increasing the competitiveness of agriculture. Methods. The study utilized a combination of general and specialized scientific methods, employing theoretical complication, systems analysis, scientific abstraction, and an institutional approach to examine the economic nature of state support for entrepreneurial structures in the agricultural sector and the individual functions of the state regulation mechanism. Economic-statistical, gradual, and structural-dynamic methods are used to analyze the current situation in the agricultural sector, assessing the infusion of government initiatives, interventions, digitalization, and European integration reforms in agribusiness. Methods of logical regulation, systematization, and forecasting are used to collapse the directives of certification systems for strong sub-trimming of the agricultural sector, and to develop market-oriented regulatory mechanisms and digital platforms for managing ongoing sub-trimming. Results. The results examine the economic nature of independent sub-trimming of industrial structures in the agricultural sector as systems of economic, financial, institutional, and organizational mechanisms aimed at ensuring the stability of agricultural development and increasing the competitiveness of agriculture. It is established that a system of sustainable sub-trimming of the agricultural sector has emerged, involving military interventions, economic digitalization, and European integration processes, which underpins the strengthening of the role of financial-credit, innovative, institutional, and risk-oriented mechanisms of state regulation. The discussion focused on directly validating the sub-trimming system's independence based on harmonization with the principles of modern EU agricultural policy, developing digital management platforms, supporting monthly and medium-sized agribusinesses, and stimulating innovative activity. The scope and development of integrated systems for monitoring the effectiveness of state support programs are discussed. Discussion. Prospects for further research are presented in detailed risk-oriented models of sustainable sub-trimming of industrial structures in the agricultural sector under the impact of military, economic, climatic, and logistical influences. Particularly important are comprehensive mechanisms for digitalizing government regulation of agriculture, developing integrated platforms for managing state sub-trimming, agricultural insurance systems, and monitoring the effectiveness of budgetary resource use. Another promising direction is the harmonization of the national system of state-run agricultural sub-trimming with the principles of modern EU agricultural policy, developing mechanisms for seasonal and medium-sized agribusiness sub-trimming, and introducing innovations and resource-efficient technologies into the agricultural production system.
ACADEMIC INTEGRITY AS AN IMPORTANT PREREQUISITE FOR HIGH-QUALITY EDUCATIONAL ACTIVITY
Introduction. The article substantiates the relevance of the issue of academic integrity in the context of the transformation of higher education driven by digitalization, globalization, and European integration processes. It is determined that academic integrity is a fundamental basis for ensuring the quality of educational activity, fosters trust in learning outcomes and research results, and serves as an important factor in the development of professional competencies and academic culture. Methods. The methodological framework of the study is based on general scientific and special methods, in particular: scientific abstraction and comparative analysis – to generalize approaches to interpreting the essence of academic integrity; induction and deduction – to determine its role in ensuring the quality of education; methods of analogy and generalization – to formulate conclusions and systematize mechanisms for ensuring integrity in the educational environment. Results. The study generalizes theoretical approaches to defining the essence of academic integrity, reveals its values and principles, and analyzes its regulatory and legal framework in Ukraine. The impact of academic integrity on the quality of the educational process is substantiated, particularly in terms of objectivity of assessment, formation of competencies, and the reputation of higher education institutions. The main types of violations of academic integrity are systematized and their causes are identified. A classification of mechanisms and tools for ensuring academic integrity is proposed (regulatory, organizational and managerial, educational, information and technological, control and assessment, motivational, disciplinary, and socio-cultural). Modern challenges related to the development of digital technologies, the spread of distance learning, and the use of artificial intelligence are outlined. Discussion. Promising areas for further research include the formation of a comprehensive culture of academic integrity in higher education institutions, improvement of regulatory and legal support considering emerging technologies, integration of integrity principles into educational programs, and development of innovative tools for control and monitoring. Particular attention should be paid to the use of artificial intelligence as a tool for ensuring academic integrity and to the professional development of academic staff in this area.
INSTITUTIONAL SUPPORT FOR THE DEVELOPMENT OF FAMILY ENTREPRENEURSHIP IN DAIRY FARMING IN UKRAINE
Introduction. Dairy farming is an important component of Ukraine's agricultural sector and a key area for ensuring the country's food security. In the context of military and post-war transformations, the need to create an effective institutional environment for the development of family entrepreneurship is growing significantly. This study aimed to substantiate the foundations of institutional support for the development of family entrepreneurship in dairy farming in Ukraine. Methods. The study utilized a combination of general and specialized scientific methods, including theoretical generalization, systems analysis, and scientific abstraction, to explore the essence of institutional support for the development of family entrepreneurship in dairy farming and determine the role of formal and informal institutions in the functioning of family farms. Comparative analysis, statistical generalization, and economic assessment were used to analyze the current state of family dairy entrepreneurship and assess the impact of cooperation, government support, digitalization, and European integration processes on the efficiency of family dairy farms. Using institutional and systems approaches, we substantiated areas for improving government support mechanisms, developing cooperative models, digital transformation, and creating an integrated system of institutional support for family entrepreneurship in dairy farming in Ukraine. Results. The article substantiates the importance of institutional support for the development of family entrepreneurship in dairy farming as a prerequisite for increasing the economic sustainability of family farms, developing cooperation, and ensuring food security for Ukraine. Key challenges facing the development of family dairy entrepreneurship are identified, including insufficient financial support, underdeveloped cooperative infrastructure, limited access to organized distribution channels, low levels of digitalization, and difficulties adapting to EU standards. Suggested areas for improving the institutional environment include the cooperative models development, digitalization of governance, the formation of regional support programs, the development of consultations, and the creation of an integrated system of interaction between government agencies, financial institutions, cooperatives, and family dairy farms. Discussion. Prospects for further research include developing mechanisms for the digitalization of family entrepreneurship in dairy farming and the formation of integrated models of institutional support for family dairy farms. A promising area is the study of tools for adapting family farms to EU standards, developing digital traceability of products, and improving cooperative models for the dairy sector. Issues of human capital development, consultations, and interaction mechanisms between government agencies, financial institutions, cooperatives, and family dairy farms require further scientific study.
INSTITUTIONAL FOUNDATIONS FOR THE FORMATION OF AN INVESTMENT SUPPORT MECHANISM FOR THE UKRAINIAN AGRICULTURAL SECTOR
Introduction. Effective functioning of agricultural production in modern conditions requires large-scale modernization of the material and technical base, development of innovative infrastructure, implementation of digital technologies, and adaptation to European management standards. Implementation of these areas is impossible without the formation of an effective investment support mechanism for the agricultural sector. This study aimed to substantiate the institutional foundations for the formation of an investment support mechanism for the Ukrainian agricultural sector and areas for improvement in the context of European integration. Methods. The study utilized a combination of general and specialized scientific methods, including theoretical generalization, systems analysis, comparison, and a logical approach, to examine the institutional foundations of the development of an investment support mechanism for Ukraine's agricultural sector. Statistical and economic analysis methods were used to assess investment trends, the development of the financial and credit system, the digitalization of the agricultural sector, and the impact of military risks on the investment environment. A systems-structural approach was used to substantiate areas for improving the institutional mechanism for investment support in the context of European integration and the digital transformation of agricultural production. Results. The study identified key institutional factors in the development of an investment support mechanism for Ukraine's agricultural sector, including regulatory stability, development of the financial and credit system, digitalization of management processes, and harmonization of the regulatory framework with EU requirements. The study substantiates the need to improve the institutional mechanism through a combination of state support, market-based financial instruments, digital platforms, ESG-oriented financing, and public-private partnership mechanisms. It has been determined that the implementation of a comprehensive institutional mechanism will facilitate increased investment activity, modernize agricultural production, enhance the competitiveness of the agricultural sector, and facilitate Ukraine's integration into the European economic space. Discussion. Prospects for further research include developing methodological approaches to assessing the effectiveness of the institutional mechanism for investment support in the agricultural sector and determining the impact of digitalization on the investment attractiveness of agricultural enterprises. Research into ESG-focused financing mechanisms, war risk insurance, the development of green investments, and digital investment management platforms is particularly relevant. Instruments for activating public-private partnerships, international investment cooperation, and support for innovative modernization of Ukraine's agricultural sector in the context of European integration also require further substantiation.
ENVIRONMENTAL MODERNIZATION AND COMPETITIVENESS OF THE UKRAINIAN FOOD INDUSTRY BASED ON THE PRINCIPLES OF A CIRCULAR ECONOMY
Introduction. In the context of European integration and adaptation to the requirements of the European Green Deal, environmental modernization of the Ukrainian food industry is becoming an important factor in shaping the competitiveness of enterprises. The transition to circular production models entails the implementation of energy-efficient technologies, resource recycling, the development of environmentally oriented production management systems, and the integration of ESG principles into enterprise operations. This article aimed to study the specific features of environmental modernization of the Ukrainian food industry based on circular economy principles and to assess its impact on enterprise competitiveness. Methods. The study utilized a combination of general and specialized scientific methods, including theoretical generalization, systems analysis, and comparison, to explore the essence of the circular economy, environmental modernization, and their impact on the competitiveness of the food industry. To assess the current state and development trends of the Ukrainian food industry, statistical and analytical methods were applied, using data from international organizations, the European Commission, the IEA, and the State Statistics Service of Ukraine. Logical generalization and structural analysis methods were used to substantiate the directions of environmental modernization, the development of circular production models, digitalization, and ESG-oriented management in ensuring the competitiveness of food industry enterprises. Results. The study found that environmental modernization of the Ukrainian food industry based on circular economy principles is an important factor in enhancing enterprise competitiveness, ensuring resource efficiency, and adapting to international environmental standards. It is demonstrated that the implementation of energy-efficient technologies, digital resource consumption monitoring systems, waste recycling, and ESG-oriented management contributes to a reduction in production costs, increased productivity, and a stronger market position for food industry enterprises. Further development of circular production models requires an improved institutional environment, increased government support, the development of digital infrastructure, and incentives for investment in resource-efficient and low-carbon technologies. Discussion. Future research opportunities include developing methodological approaches to assessing the effectiveness of circular production models and their impact on the competitiveness of food industry enterprises. Research into mechanisms for integrating Industry 5.0 principles, digitalization, ESG-oriented management, and environmental monitoring systems into the modernization of the Ukrainian food industry is particularly relevant. Further scientific substantiation requires government support for environmental modernization, incentives for investment, and the development of waste recycling infrastructure in the context of a war economy and European integration transformations.
INSTITUTIONAL MECHANISMS FOR IMPLEMENTING THE STRATEGY OF CREDIT DEVELOPMENT IN UKRAINE UNDER CONDITIONS OF WARTIME RISKS
Introduction. The article examines the institutional mechanisms for implementing the Credit Development Strategy in Ukraine under conditions of war-related risks, macroeconomic instability, and ongoing transformations of the financial system. The relevance of the study is determined by the need to ensure the uninterrupted functioning of the credit market as a key source of financing for the real sector of the economy amid limited budget resources and heightened risks. The role of state authorities, banking institutions, and international financial partners in ensuring the availability of credit resources is analyzed in the context of supporting economic recovery, the development of the defense-industrial complex, the energy sector, and other critically important industries. Particular attention is paid to the updated Credit Development Strategy approved by the Financial Stability Council in 2024 and revised in 2026, reflecting the adaptation of state credit policy to prolonged wartime challenges and post-war reconstruction needs. Methods.The study employs general scientific and special methods of cognition, including analysis and synthesis, system approach, statistical analysis, comparison, and generalization. The information base of the research includes regulatory and legal acts of Ukraine, analytical materials of the National Bank of Ukraine and the Ministry of Finance of Ukraine, as well as reports of international financial organizations. Results. It has been established that the implementation of the Banking Lending Development Strategy has contributed to the gradual intensification of lending to the real sector of the economy, the expansion of financing for strategically important industries, and the support of economic resilience under wartime conditions. It has been proven that the effectiveness of institutional mechanisms largely depends on the coordination of actions between the state, the regulator, the banking sector, and international partners. Key areas for improving credit policy have been identified, including the expansion of state guarantees, the development of war risk insurance mechanisms, the improvement of the quality of banks’ credit portfolios, the stimulation of long-term investment lending, the development of the mortgage lending system, and the modernization of the credit system. Discussion. Further research should focus on a comprehensive assessment of the effectiveness of state credit stimulation programs, an in-depth analysis of the impact of war risks on banking system stability, the improvement of credit risk and non-performing loan management tools, as well as the development of models for adapting the national credit system to European Union standards in the context of long-term post-war recovery and Ukraine’s economic integration.
INNOVATIVE INSTRUMENTS OF HUMAN RESOURCE MANAGEMENT IN AGRICULTURAL ENTERPRISES IN THE CONTEXT OF CONTEMPORARY HRM MODELS
Introduction. Contemporary agricultural enterprises operate in conditions of increasing market dynamism, intensified competition, and ongoing innovation-driven transformations. The specific features of agricultural production, including the influence of natural and climatic factors, seasonality, and territorial dispersion, complicate managerial decision-making processes. Under such conditions, human resource management becomes a key factor in ensuring the efficiency and adaptability of enterprises. The relevance of this study is determined by the need to systematize innovative HRM instruments, align them with international human resource management models, and identify approaches to their integration into the practices of agricultural enterprises in Ukraine. Methods. A systems approach was applied to analyze human resource management processes. The abstract-logical method was used to generalize theoretical approaches; the systematization method - to classify innovative HRM instruments; and comparative analysis - to examine their application within international human resource management models. The logical-structural method was employed to substantiate the interrelationship between HRM instruments and HRM models, as well as to develop approaches for their integration into the operations of agricultural enterprises in Ukraine. Results. Innovative human resource management instruments within the framework of the American, Japanese, and European HRM models were systematized in the course of the study. The systematization of instruments was carried out according to the digital, organizational, motivational, educational, and social components of human resource management. Priority instruments of international HRM models, the adaptation of which is most appropriate for the practice of human resource management in agricultural enterprises of Ukraine, were identified. Discussion. Prospects for further research are related to the substantiation of approaches to the formation of an innovation-oriented human resource management model in agricultural enterprises of Ukraine and the assessment of the effectiveness of integrating modern HR instruments into the operational practices of agricultural enterprises.
SOCIO-ECONOMIC ASPECTS OF ENTREPRENEURSHIP DEVELOPMENT IN THE DAIRY BUSINESS OF UKRAINE
Introduction. The dairy business is one of the basic components of the agri-food sector of Ukraine, which provides the population with food, creates employment in rural areas and promotes the development of entrepreneurial activity in related sectors of the economy. At the same time, the functioning of the dairy industry takes place in conditions of significant economic and social transformations associated with military risks, worsening demographic situation in rural areas, inflationary processes and integration into the European economic space. Methods. In the research process, a set of general scientific and special methods of scientific knowledge were used. To study the socio-economic aspects of the development of entrepreneurship in the dairy business, a systematic approach, methods of scientific generalization, economic and institutional analysis were used. The assessment of the current state of the dairy industry, trends in the development of entrepreneurship, the level of cooperation, digitalization and the influence of economic and social factors was carried out using statistical, comparative, monographic and analytical methods. The justification of directions for increasing the efficiency of the functioning of dairy enterprises was carried out using the structural-logical method and the method of abstraction. Results. The socio-economic aspects of entrepreneurship development in the dairy business of Ukraine were studied and the main factors influencing the efficiency of dairy enterprises in the conditions of military and European integration challenges were identified. It was established that the development of dairy entrepreneurship largely depends on the level of state support, investment activity, development of cooperation, digitalization of production processes and adaptation to EU standards. Priority areas for increasing the competitiveness of the dairy business were substantiated, which include the modernization of production, the development of family farming, the introduction of digital technologies, support for the production of products with high added value and improvement of the institutional environment for the functioning of the industry. Discussion. Prospects for further research are to develop mechanisms to increase the economic sustainability of dairy enterprises, develop digitalization of production and logistics processes, and improve state support instruments for dairy business. Of particular relevance are studies on the development of cooperative forms of management, ESG-oriented management models, production of products with high added value, and adaptation of dairy enterprises to the requirements of the European market in the context of military and European integration transformations.
EVALUATING THE EFFECTIVENESS OF CONSULTING INTERVENTIONS IN ENTERPRISE STRATEGIC DEVELOPMENT
Introduction. Consulting interventions are increasingly used by enterprises not only to solve local managerial problems but also to support strategic change, digital transformation, entry into new markets, business model restructuring and competitiveness improvement. However, evaluating their effectiveness remains methodologically difficult due to delayed strategic outcomes, value co-creation by consultant and client, environmental influence and the impossibility of directly equating financial changes with consultant actions. Methods. The article applies a systems approach, structural and functional generalisation, causal analysis, evidence-based evaluation, a process approach and after-action review logic. The source base includes scientific publications on strategy consultant effectiveness, client success, client-consultant relationships, knowledge transfer and performance measurement in strategic change, as well as Ukrainian studies on management consulting and strategic enterprise management. Results. An author's approach to evaluating consulting intervention effectiveness through a causal chain «problem – intervention – absorption – managerial action – organisational change – strategic outcome» is substantiated. The article proposes an attribution matrix, identifies critical zones of strategic effect loss and argues for a post-project learning loop instead of reducing consulting effectiveness to a single numerical index. Discussion. Further research should empirically test the approach in enterprises of different industries and develop tools for documenting delayed strategic effects of consulting interventions.