Bulletin of Lviv National Environmental University. Series "AIC Economics"

INNOVATIONS IN ACCOUNTING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT AND THE CIRCULAR ECONOMY

2025-10-16T13:21:15+03:00

The article is devoted to the study of innovations in accounting as a tool for achieving the goals of sustainable development and circular economy. It emphasizes that traditional financial accounting systems do not provide a complete picture of the impact of business activities on the environment and society. In this regard, there is a need to introduce new, innovative approaches to accounting that integrate non-financial indicators. The article substantiates the specifics of innovative principles in the organization and methodology of accounting, considering them as a critically important element in the context of sustainable development and the circular economy. The study emphasizes the need to transition from a linear to a circular economic model, which requires a transformation of accounting methods. It is argued that in order to function successfully in a circular economy, the accounting profession must evolve by acquiring new knowledge and competencies. The development of the accounting profession in a circular economy requires continuous learning and adaptation, which, in turn, opens up new opportunities for professional growth. Accountants become strategic partners for enterprise management, providing information for decision-making that contributes to improving resource efficiency and reducing negative environmental impacts. Key accounting innovations such as product life cycle accounting, environmental accounting, and the role of digital technologies (in particular blockchain and artificial intelligence) are analyzed. Key accounting innovations such as product life cycle accounting, environmental accounting, and the role of digital technologies (in particular blockchain and artificial intelligence) in collecting, processing, and analyzing data to ensure transparency and reliability of information are analyzed. The results of the study show that the introduction of innovations in accounting contributes to improving resource management efficiency, provides competitive advantages, attracts “green” investments, and shapes a positive image of the enterprise. The introduction of innovative principles in accounting is not only a technical improvement but also a strategic step that contributes to increasing competitiveness and forming responsible corporate governance. The study has practical value for researchers, accounting professionals, and business leaders who seek to effectively implement the principles of sustainable development.

IMPROVING THE QUALITY AND INFORMATION CONTENT OF FINANCIAL AND STATISTICAL REPORTING IN THE FIELD OF LAND USE

2025-10-16T13:30:30+03:00

The purpose of this article is to examine the challenges of adapting reporting indicators for land use entities to enhance land resource management. This involves interpreting information about land resources in a way that facilitates operational analysis and control. An important aspect of effective land resource management is the function of monitoring, which is achieved through the collection and analysis of land use indicators. To ensure effective management, it is essential to establish an accounting and analytical system for land use entities that meets contemporary requirements. This system will provide the necessary information for planning, forecasting, organisation, control, and protection in the pursuit of balanced land use. The accounting and analytical data required for making sound management decisions should be organised and reflected in the financial and statistical reports of land use entities. Overall, such reports should include a comprehensive list of relevant indicators and data concerning land conditions. This will ensure that assessments of land use entities are adequate, real, and objective. This article summarises the findings regarding how land resources are presented in the financial statements of business entities, in accordance with current regulatory frameworks and national accounting standards. To better represent the characteristics of land resources in financial reporting and to build a reliable information base that meets the needs of land resource management, the article suggests enhancing financial reporting forms to improve their informational value related to land use. Integrated reporting is explored as an effective tool for increasing transparency by merging various information about land resources into a clear and user-friendly format. The article proposes introducing an integrated statistical observation form titled "Main Indicators of the State and Use of Land Resources." Utilising this form of statistical reporting in land use will help create a cohesive, macro-level information system that reflects both the quantitative and qualitative status of the land. Additionally, it will establish a solid foundation for determining accurate market prices for land.

ENSURING THE FINANCIAL EQUILIBRIUM OF AGRICULTURAL ENTERPRISES IN THE CONDITIONS OF WAR

2025-10-19T20:24:17+03:00

The article examines the financial and economic security of enterprises in light of the contemporary challenges posed by crises, particularly military conflict. The authors highlight the critical aspects of financial equilibrium that contribute to the stability of business entities, including liquidity, solvency, capital structure, sustainability of financial flows, and adaptability to changes in the external environment. Special attention is given to the agricultural sector, which faces significant hardships due to the destruction of production facilities, constrained logistics, financial risks, and shifts in market demand. The article outlines key directions for state support for the agro-industrial complex, such as stimulating investment, enhancing access to financial resources, diversifying export flows, and developing anti-crisis strategies. The findings of this study can inform the formulation of effective policies aimed at the economic security of enterprises amidst instability. It identifies essential mechanisms for state incentives, which include preferential lending, the establishment of support funds, export credit programs, and tax incentives. Furthermore, the article gives particular emphasis to the “Affordable Loans 5-7-9” program, which is crucial for facilitating access to financial resources for agricultural enterprises. The analysis of financing volume reveals regional variations in loan acquisition and underscores the need for agricultural enterprises to secure additional funding.

The exploration of alternative financing sources for agricultural enterprises includes strategies such as attracting grants from international organizations, fostering cooperative relationships, utilizing leasing and factoring, engaging with credit unions, and leveraging P2P lending. These approaches aim to mitigate financial risks and enhance economic efficiency.

Additionally, the author addresses the significance of digitalizing financial management within agricultural enterprises, emphasizing its role as a vital tool for improving competitiveness. The text advocates for the implementation of ERP systems and the application of Big Data and artificial intelligence technologies to forecast financial risks. Furthermore, it underscores the importance of electronic document management to boost the transparency and efficiency of financial processes. The discussion highlights the potential for integrating digital technologies into financial management to effectively respond to modern challenges and promote the sustainable development of the agricultural sector.

BEHAVIOURAL ASPECTS OF USING FINANCIAL PRODUCTS IN AGRICULTURE THROUGH DESIGN THINKING

2025-10-19T20:33:29+03:00

A study that analyses the behavioural aspects of the use of financial products in Ukrainian agriculture through the prism of design thinking is extremely relevant in the context of current economic, environmental and social challenges. The purpose of this paper is to identify the key behavioural factors that influence the choice of financial instruments by farmers and to develop recommendations for creating innovative and adapted financial products.

The results of the study show that traditional approaches to the development of financial services often do not take into account the specific needs and behavioural characteristics of farmers. These characteristics include risk aversion, cognitive biases, the anchoring effect, the influence of social norms, and conservatism. Financial design, which integrates behavioural economics, design thinking and classical financial approaches, aims to create customer-centric solutions that meet the real needs of users.

The article examines the impact of psychological, social, and contextual factors on financial decision-making in the agricultural sector. The authors propose a step-by-step process for implementing design thinking, which involves a deep understanding of farmers' behaviour, a thorough analysis of their needs, the development of suitable financial products, and fostering trust in financial institutions.

The authors have systematically organised the behavioural factors that influence the selection of financial products and have developed a model to facilitate effective communication between financial institutions and farmers. Additionally, they proposed specific measures aimed at enhancing financial inclusion within the agricultural sector. The implementation of financial design is expected to significantly improve the alignment of financial products with the genuine needs of farmers, thereby increasing their satisfaction and ensuring the sustainability of the agricultural sector during times of war and economic instability. This study holds substantial practical significance for financial institutions looking to expand their operations in agriculture and presents new avenues for further research in this field.

DEVELOPMENT OF THE ACCOUNTING CONSULTING MARKET IN UKRAINE

2025-10-19T20:36:48+03:00

The article examines the functioning of the consulting services market in Ukraine, with a particular focus on the development of accounting consulting. It analyses key indicators of market volume and outlines the main challenges faced by consulting activities in the country.

The authors conducted a thorough analysis of the consulting services market using statistical data and explored the impact of the ongoing war on its development. Notably, it has become difficult to accurately assess the size of the Ukrainian consulting services market and its contribution to the economy. This challenge arises from the lack of a classification that recognises consulting as a distinct type of economic activity.

The article emphasises the war's effect on both the demand and supply of consulting services. It investigates which market segments were most adversely affected by the conflict, how client requests have evolved, and what new requirements have emerged for consulting services. Additionally, it analyses the supply and demand factors influencing the consulting services market in Ukraine, supported by statistical data and insights into the functioning and legal regulation of the market. It also explores the size and main characteristics of the consulting services market, detailing its structure and key participants. Special attention is given to trends in the industry and the factors affecting its effectiveness.

Research indicates that the Ukrainian market for accounting consulting services exhibits characteristics similar to the global market, particularly since a significant share is held by companies that are part of large international firms. A critical issue remains the lack of regulatory clarity regarding this type of activity, which prevents businesses from accurately reporting statistics in this sector. Looking ahead to the post-war period, the prospects for accounting consulting are linked to a growing demand for consulting services as businesses develop new strategies for growth. The establishment of favourable conditions for the consulting industry's development, along with a competitive environment, is directly connected to improvements in the regulatory framework.

ASSESSMENT OF THE FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES OF LVIV REGION BASED ON THE ADAPTED MODEL OF THE K. BROWN TEST

2025-10-19T20:40:13+03:00

This article examines the financial capacity of territorial communities in Lviv region within the framework of contemporary processes of decentralization and fiscal autonomy. The authors analyze scientific approaches to defining the category of “financial capacity,” highlighting its core dimensions, including revenues, expenditures, and capital investments of communities, as well as the significance of local taxation in shaping their resource base. Special attention is devoted to the adapted Ken Brown test model, which enables a comprehensive assessment of community financial conditions through a system of indicators. The study draws on statistical data for 2024, which facilitated the evaluation of revenues, expenditures, capital investments, budget subsidies, the structure of financing administrative apparatuses, and the share of local taxes in total income. Application of the methodology made it possible to rank communities into quartiles and construct an integral indicator of financial capacity. The results reveal that 22 communities belong to the high-level category, 15 to the optimal category, 19 to the satisfactory category, 11 to the low category, and 6 to the critical category. The strongest performance was demonstrated by large urban communities, satellite municipalities of Lviv, and tourist-attractive areas, while remote rural communities exhibited weaker financial positions. The findings suggest that the principal determinants of financial sustainability include population size, the presence of economically significant enterprises, and proximity to the regional center. The study emphasizes the necessity for rural communities to strengthen efforts in accumulating local taxes and fees as a means of enhancing fiscal autonomy. The practical significance of the research lies in its potential to inform local governments in developing financial development strategies and improving resource management mechanisms.

DIGITAL TRANSFORMATION OF ACCOUNTING AND AUDITING BASED ON MODERN INFORMATION SYSTEMS

2025-10-19T20:52:26+03:00

The article explores the essence of digital transformation in accounting and auditing within the broader context of global economic digitalisation and the active integration of innovations in financial information management. It argues that traditional approaches to accounting and auditing are becoming increasingly ineffective due to the rising volume of data, the necessity for timely decision-making, and the growing demands for transparency in reporting. The study investigates the impact of modern information systems, including ERP solutions, cloud platforms, artificial intelligence, and machine learning technologies, on the automation of accounting processes and the enhancement of financial information quality. It analyses the advantages of cloud technologies, such as real-time access, reduced IT infrastructure costs, and the ability to integrate with other digital services. The article also highlights international experiences in implementing Standard Business Reporting (SBR) in countries with advanced digital infrastructures. Furthermore, it describes the state of digitalisation within the accounting sector in Ukraine, considering various industry and organisational differences. Particular emphasis is placed on the transformation of auditing, where tools such as Big Data, anomaly detection algorithms, blockchain, and digital platforms from leading auditing firms are increasingly utilised. The key benefits of digitalising auditing procedures are outlined, including improved accuracy, enhanced transparency, increased speed, and greater analytical depth of audits. However, the article also addresses several challenges, such as the necessity for digital competencies, the assurance of cybersecurity, adaptation to regulatory changes, and compliance with professional ethics. It posits that the digital transformation of accounting and auditing is not simply a technical upgrade but represents a strategic developmental direction, necessitating the integration of technological innovations, government support, and updated educational approaches.

ACCOUNTING AND ANALYTICAL SUPPORT OF FOREIGN ECONOMIC ACTIVITY OF UKRAINIAN ENTERPRISES IN TERMS OF ITS TYPES

2025-10-19T20:55:46+03:00

The article advocates for enhanced accounting and analytical support for the foreign economic activities (FEA) of Ukrainian enterprises in light of globalization, currency fluctuations, and evolving tax and customs regulations. It emphasizes that effective management of foreign exchange necessitates not only suitable regulatory frameworks but also a tailored accounting and analytics system that accommodates the specificities of various FEA types. The essential characteristics of the primary types of foreign trade are outlined in accordance with the Law of Ukraine “On Foreign Economic Activity”, followed by an analysis of how these are represented in accounting. The article summarizes challenges related to the recording of export-import operations, transactions involving raw materials, licensing fees, investments, and other forms of foreign exchange, particularly focusing on currency, tax, customs, and documentation aspects. It is identified that many of these challenges stem from the fragmentation of accounting policies, insufficient process automation, and limited access to analytical information on foreign markets. To address these issues, the article suggests the adoption of modern digital solutions, such as ERP systems, electronic document management (EDI), and Business Intelligence tools, which would facilitate the integration of accounting and analytics into a cohesive information space. The transition to international financial reporting standards (IFRS) and the engagement of international tax planning specialists are believed to enhance the transparency of foreign exchange operations and improve management efficiency. Future research prospects in this field are focused on developing integrated models for accounting and analytical support related to foreign exchange, which are tailored to accommodate digital transformation and international reporting requirements. Particular emphasis should be placed on creating a unified accounting framework for complex cross-border transactions that involve multi-level supply chains. Additionally, there is a need to investigate the impact of sanctions, changes in customs regulations, and transfer pricing on accounting practices.

USAGE AND IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE SYSTEMS IN ENTERPRISE MANAGEMENT: A COMPARATIVE ANALYSIS OF ECONOMIC FEASIBILITY IN UKRAINE AND WORLDWIDE

2025-10-19T21:03:31+03:00

This article provides a comprehensive comparative analysis of the adoption and use of artificial intelligence (AI) systems in enterprise management in Ukraine and leading economies worldwide. The relevance of the study is justified by the accelerating digital transformation of business, the growing need to enhance enterprise competitiveness, and the broader challenges of the global economy. The research advances and tests a hypothesis concerning the economic and organizational feasibility of implementing AI systems across a wide spectrum of enterprises.

The methodological foundation of the study employs a mixed approach, integrating quantiative methods (statistical analysis of Eurostat, McKinsey Global Institute, and PwC datasets) with qualitative methods (examination of international business cases and corporate reports).

Particular attention is devoted to legal and regulatory aspects of AI in business activities, including the European AI Act and Ukraine’s “White Paper” on AI regulation. The article also investigates the current state of AI adoption in Ukraine and other countries, illustrating its findings with successful case studies and quantitative measures of effectiveness. The analysis identifies key barriers impeding the implementation of AI systems in Ukrainian enterprises, particularly financial constraints, underdeveloped IT infrastructure, shortage of qualified personnel, and risks associated with the ongoing war.

On the basis of a systematic review of international experience and emerging trends, the article develops practical recommendations for the phased introduction of AI systems. These include: the selection of priority business processes with high return-on-investment potential, the evaluation of effectiveness through pilot projects, staff training and the creation of internal competence centers, compliance with ethical principles, and preparation for anticipated regulatory requirements. The findings of the research hold both practical and policy relevance. They can inform the design of digital transformation strategies for Ukrainian enterprises and contribute to the development of state policy aimed at supporting innovative technologies.

SOCIAL ENTREPRENEURSHIP IN THE MODERN BUSINESS ENVIRONMENT: DEFINITION, DEVELOPMENT FACTORS, AND GLOBAL EXPERIENCE

2025-10-19T22:57:41+03:00

The article examines the theoretical and practical aspects of social entrepreneurship development as an essential element of the modern economic system. The key approaches to defining social entrepreneurship, its features, functional characteristics, and impact on socio-economic development are outlined. The study examines the factors that influence the development of social entrepreneurship in an unstable economic environment and amid globalisation, highlighting the critical roles of funding, state support, legal regulation, and innovative technologies.

The study explores the global development of social entrepreneurship, focusing on implementation models within the European Union, the United States, and other advanced economies. It pays special attention to how these models can be adapted to the realities in Ukraine and identifies key challenges faced by social entrepreneurs in the country. The main obstacles hindering the active development of this sector in Ukraine include an underdeveloped regulatory framework, difficulties in securing financing, a lack of systematic government support, and low public awareness of social entrepreneurship.

Based on this analysis, the study offers recommendations to stimulate social entrepreneurship in Ukraine. Key directions include creating a favorable legal environment, expanding access to investment resources, introducing educational programs on social entrepreneurship, and integrating socially responsible business practices into the country's economic policies.

The research findings can be utilised by entrepreneurs, government agencies, non-governmental organisations, and researchers to develop effective support strategies and promote social entrepreneurship. These conclusions contribute to a broader understanding of social entrepreneurship as a key driver of sustainable development in modern economies and societies.

Keywords: social entrepreneurship, business environment, social mission, innovation, sustainable

SOCIAL RESPONSIBILITY AS A TOOL FOR MINIMIZING ECONOMIC RISKS IN A TRANSFORMATIONAL ECONOMY

2025-10-19T23:01:07+03:00

The article examines the essence and specific features of corporate social responsibility (CSR) in a transformational economy as a tool for minimizing economic risks. The study analyzes the nature and significance of CSR under modern conditions and identifies its impact on enhancing enterprise resilience to strategic, operational, financial, and compliance risks. It is proven that socially responsible business practices contribute to building a positive corporate image, strengthening trust among consumers, partners, and investors, reducing social tensions, and preserving labor potential. Particular attention is paid to the specifics of CSR in the agricultural sector, where economic risks are closely intertwined with environmental, climatic, and social factors. A classification of key enterprise risks (strategic, operational, financial, compliance, and reputational) is systematized, and their interrelation with CSR practices is substantiated. The article highlights the peculiarities of implementing socially responsible practices in the agricultural sector, where various types of risks overlap. It is revealed that active social investments by agricultural enterprises in community development, employee support, and environmental initiatives help mitigate labor migration risks and reputational losses. The findings demonstrate that CSR becomes a source of competitive advantage by providing access to international markets and investment programs and serves as a strategic anti-crisis mechanism capable of minimizing economic risks and ensuring enterprise resilience under the crisis conditions of a transformational economy. At the same time, it is emphasized that the integration level of CSR into the strategic planning of Ukrainian companies remains insufficient due to financial constraints and a short-term business orientation. The study proposes recommendations for developing institutional incentives to strengthen CSR, including tax preferences, grant support, and fostering partnerships between businesses, the state, and communities.

SOCIO-ECONOMIC FACTORS OF ENTREPRENEURSHIP DEVELOPMENT IN RURAL COMMUNITIES

2025-10-19T23:05:56+03:00

The article explores the system of socio-economic factors influencing business development in rural territorial communities of Ukraine. Entrepreneurship is viewed as a key mechanism for stimulating local development, increasing employment, strengthening the financial capacity of communities, and reducing socio-economic disparities between urban and rural areas. It is emphasized that under martial law, the importance of business activity for rural areas is growing, but so are the complexities of challenges associated with demographic decline, labor outflow, limited access to finance, and institutional instability.

The study analyzes a complex set of interrelated factors shaping entrepreneurship in communities, namely demographic, economic, social, institutional, infrastructural, and security-related. It is substantiated that none of these groups of factors operate independently; rather, they form a multi-component environment in which the interaction among factors generates a synergistic effect. A generalized model of the systemic interaction of socio-economic factors is proposed, enabling the visualization of links between different impact blocks and identifying directions for enhancing the efficiency of business activity.

Demographic risks associated with youth outmigration, population aging, and internal labor migration are analyzed, as they diminish both the labor and consumer potential of rural communities. The research examines barriers to accessing finance, including high interest rates, lack of credit history, and low financial literacy. The author highlights importance of developing microfinance mechanisms, digital financial services, and state-backed guarantees to stimulate local business initiatives.

Special attention is given to the role of infrastructure and social capital as foundations for creating a favorable business environment. It is demonstrated that the institutional capacity of local self-government, the level of community trust, the availability of educational resources, and the presence of partnership networks are critically important prerequisites for unlocking entrepreneurial potential. In the wartime context, new forms of interaction between communities and international donors and partners are identified, which open additional channels of support for small and medium-sized enterprises.

The study suggests a conceptual approach to strategic planning for entrepreneurship development in rural communities. The proposed model can serve as a practical tool for designing local business support programs that consider both internal resources and external challenges. The author concludes that business in rural communities is not an isolated phenomenon, but rather reflects the overall state of the socio-economic system, requiring a comprehensive policy aimed at long-term resilience, regional balance, and adaptability to crisis conditions.

REVERSE LOGISTICS OF LIVESTOCK WASTE BETWEEN PRODUCERS AND SPECIALISED STATE-OWNED ENTERPRISES

2025-10-19T21:42:55+03:00

This scholarly article addresses the issues of reverse logistics for livestock waste, which plays a crucial role in ensuring effective waste management, reducing the negative environmental impact, and supporting the sustainable development of the agricultural sector. The principal stages of the logistics process, including the collection, transportation, processing and disposal of waste, are analysed. Particular attention is paid to the interaction between livestock producers and specialised state-owned enterprises engaged in waste processing.

The author examines the organization of reverse logistics for livestock waste between producers and specialized state enterprises. The key stages of the reverse material flow - collection, transportation, processing, and disposal of biological waste - are analyzed. The main challenges and barriers to implementing effective logistics schemes in this field are identified. Special attention is given to the environmental and economic aspects of reverse logistics, as well as potential methods to optimize processes using modern technologies and state regulation.

The article highlights the key problems nd challenges faced by the participants of the logistics chain, such as the organisation of an efficient system for waste collection and transportation, adherence to environmental safety regulations, and the optimisation of processing costs. Additionally, it considers the issues of the regulatory and legal framework governing reverse logistics for livestock waste and examines the potential for innovative technologies to enhance processing efficiency.

Drawing on the conducted research, the study presents conclusions regarding opportunities to enhance existing approaches to livestock waste management and offers recommendations to foster collaboration between producers and state-owned enterprises. The research findings have significant implications for professionals in logistics and agriculture, as well as for government policymakers responsible for environmental regulation.

SOCIALLY RESPONSIBLE MARKETING AS A TOOL FOR EFFECTIVE INSURANCE COMPANIES' ACTIVITIES IN WARTIME

2025-10-19T21:46:15+03:00

The article examines the role of socially responsible marketing as a tool for enhancing the efficiency of insurance companies’ operations in the context of war. Amid large-scale military conflict, the Ukrainian insurance market has undergone significant transformations, manifested in decreased client trust, reduced solvent demand, complicated claims settlement, limited coverage of war-related risks, and regulatory uncertainty. The study analyzes recent scientific research and publications addressing the specifics of insurance sector functioning during wartime. The authors highlight that socially responsible practices can ensure not only increased client loyalty and trust but also the financial stability of companies, facilitate the adaptation of insurance products to new conditions, and enhance the transparency and efficiency of processes. The article proposes a set of measures, including the implementation of digital platforms for remote claims settlement, the development of microinsurance and hybrid products with partial public-private coverage, as well as active participation of companies in social and humanitarian initiatives. Special attention is given to the role of state support, including tax incentives, simplification of regulatory requirements, and the creation of special funds to cover war-related risks. The scientific and practical significance of the study lies in the formation of a structured approach to implementing socially responsible marketing, which combines commercial and social goals and creates conditions for enhancing the resilience of the insurance sector under crisis conditions. Further research prospects are associated with developing empirical models for evaluating the effectiveness of SR initiatives, integrating social goals into company strategies, and assessing the efficiency of state mechanisms supporting the insurance market during military conflicts. The proposed approaches contribute to long-term client loyalty, increased competitiveness of companies, and the stability of the insurance sector in Ukraine, even under extremely challenging wartime conditions.

PECULIARITIES OF THE INFLUENCE OF ADVERTISING COMMUNICATIONS ON CONSUMERS

2025-10-19T21:52:34+03:00

This article examines the specific impact of advertising communications on consumer behavior within the contemporary marketing environment. The essence of advertising is analyzed as a key component of integrated marketing communications. Drawing on both communication and socio-cultural perspectives, the study highlights the multifaceted nature of advertising and its role in shaping consumer preferences.

Within the framework of the marketing mix (4P), advertising communications are shown to perform a central promotional function by informing consumers about product characteristics, pricing, and distribution channels. The analysis emphasizes that advertising acts as a catalyst of consumer interest, fosters brand loyalty, and strengthens competitive positioning.

Three levels of advertising perception are identified - cognitive, affective, and behavioral - each exerting a distinct influence on consumer engagement and decision-making. Particular attention is devoted to the affective and behavioral dimensions, as these not only shape attitudes toward the brand but also drive tangible consumer actions, such as purchases, participation in loyalty programs, and the dissemination of positive feedback. Recognizing these levels is demonstrated to be essential for building sustainable and strategic relationships with target audiences, thereby supporting both short-term performance and long-term trust and loyalty.

The article further underscores that the integration of rational and emotional factors in advertising communications enhances the effectiveness of marketing strategies and promotes the development of enduring consumer–brand relationships. Empirical examples from leading Ukrainian companies illustrate the practical relevance of the study. The findings suggest that the comprehensive use of diverse communication approaches increases consumer loyalty, stimulates repeat purchases, and contributes to sustainable business growth. The practical significance of the article lies in the systematization of approaches to evaluating the effectiveness of advertising communications.

UNIVERSITY BRAND AS A COMPONENT OF THE STRATEGY FOR PROMOTING EDUCATIONAL SERVICES IN THE MARKET

2025-10-19T21:56:25+03:00

The article explores the university brand as a crucial element in the strategy for promoting educational services in the market. The authors analyse the key factors that influence the image and reputation of higher education institutions and their effects on the university's competitiveness amid globalisation and the digitalisation of the educational landscape. The significance of branding is highlighted, especially in attracting applicants, students, faculty, partners, and investors. The article places particular emphasis on strategic approaches to developing a university's brand, including positioning, differentiation, and communication tools that enhance brand recognition. It also reviews successful cases from both domestic and international universities that have effectively implemented marketing strategies and digital technologies to strengthen their brands. Recommendations for optimising the marketing of educational services through social media, content marketing, collaboration with graduates, and the application of modern public relations tools are provided. The development of a university’s brand within the educational and market environment should consider its unique characteristics, as well as market and socio-economic conditions. This development should focus on increasing the role of the scientific and pedagogical staff of the university, its successful graduates, formed educational services and, to a certain extent, the emotional image of the higher educational institution. These elements create the necessary foundations for improving the university's competitive position within the targeted educational market. This approach considers the diverse profiles of the university brand's consumers and enhances its perception in both the labour market and the educational services sector. The findings of this study may be valuable for university leaders, marketing professionals, educational analysts, and anyone interested in advancing higher education.

INNOVATIVE STRATEGIES IN HR MANAGEMENT: MODERN TECHNOLOGIES AND EFFECTIVE APPROACHES

2025-10-19T22:02:18+03:00

The importance of research on modern technologies in human resource management (HRM) stems from the necessity to enhance labour productivity, reduce employee turnover, and ensure business stability in an ever-evolving market landscape. Amid globalisation and the digitalisation of the economy, organisations are increasingly compelled to adopt innovative approaches to HRM that effectively address contemporary challenges and facilitate high performance. Modern HR technologies play a crucial role in automating various processes, including recruitment, onboarding, professional development, and employee motivation, all of which significantly enhance overall employee engagement and organisational productivity. Specifically, the integration of personalised learning methods, data analytics, artificial intelligence, and digital platforms not only streamlines conventional processes but also fosters an innovative work environment.

Personnel selection methods that leverage algorithms, headhunting, and outsourcing enable organisations to identify the most suitable candidates for specific roles, thereby minimising recruitment costs. Meanwhile, mentorship, coaching, and gamification practices facilitate the effective onboarding of new hires into the organisational culture and internal processes. In the realm of training, e-learning programs, learning management systems (LMS), and adaptive learning are pivotal, allowing employees to develop new skills and knowledge tailored to their requirements.

Employee motivation is a critical component of retention, and contemporary motivational strategies encompass both material incentives (such as salary, bonuses, and awards) and non-material options (including flexible schedules, career advancement opportunities, participation in corporate events, and employee stock ownership plans). Performance evaluation processes utilise tools such as 360-degree feedback, key performance indicators (KPIs), objectives and key results (OKRs), and Performance Reviews, which help identify strengths and areas for improvement.

The adoption of modern digital HRM systems facilitates the automation of career planning and corporate culture management, significantly reducing administrative costs and enhancing the efficiency of interactions between employees and management.

INTERNAL COMMUNICATION AS A KEY TO EFFICIENCY: CHALLENGES, ISSUES, AND SOLUTIONS IN THE AGRICULTURAL BUSINESS

2025-10-19T22:06:58+03:00

The article highlights the importance of internal communication as one of the fundamental factors for the effective functioning of agricultural enterprises amid the transformation of Ukraine’s agrarian sector. The author emphasises that internal communication is not merely an information exchange process, but a strategic resource that determines the level of an organisation, adaptability and competitiveness of an enterprise. The research systematises the main functions of internal communication, including coordination between departments, prompt decision-making, increased labour productivity, formation of corporate culture, ensuring safety, reducing staff turnover, and fostering innovation.

The study presents a structured analysis of the challenges and problems faced by agricultural enterprises in establishing effective communication. These include geographical dispersion of facilities, diverse workforce composition, seasonal nature of production, cultural differences, lack of standardised information exchange procedures, psychological barriers between staff and management, intergenerational communication gaps, and financial constraints. Based on these challenges, practical recommendations are proposed, such as the digitalisation of communication processes, the use of modern IT tools, implementation of ERP systems, regular training sessions, standardisation of information exchange, and the development of an open corporate culture.

Special attention is given to the classification of modern internal communication tools (messengers, cloud services, video conferencing, intranet portals, feedback boxes, video instructions, etc.) and their advantages in the context of agricultural production.

The article concludes that developing a robust internal communication system necessitates a systematic approach, the incorporation of communication into the overall strategy of the organisation, continuous evaluation of the effectiveness of communication channels, and a preparedness for organisational change. A thorough understanding of communication's significance not only facilitates timely managerial decisions but also strengthens the overall resilience of agribusiness in a dynamic external environment.

MANAGEMENT OF INNOVATIVE DEVELOPMENT OF AGRARIAN BUSINESS IN THE CONDITIONS OF MODERN ECONOMIC CHALLENGES

2025-10-19T22:12:31+03:00

The article considers topical problems of the management of innovative development of agrarian business in the conditions of modern economic challenges. The theoretical foundations of innovative development of the agrarian sector have been researched, and key factors influencing the introduction of new technologies in agriculture have been identified. Particular attention is paid to the analysis of the main economic barriers, such as limited financing, technological backwardness, personnel deficit and instability of regulatory and legal regulation.

The article presents managerial approaches to stimulating innovative processes in agriculture, including the digitalisation of agricultural production, the expansion of cooperation between enterprises and scientific institutions, and the use of grant and investment mechanisms for financing innovations. Particular emphasis is placed on the need to develop an effective state policy to support the innovative development of agricultural businesses in order to increase their competitiveness.

The Strategy for the Development of Innovative Activities in the Agro-Industrial Complex of Lviv Region has been created to enhance the efficiency of modern agricultural technologies, optimize resource use, and foster a supportive environment for innovative entrepreneurship in the area. This strategy emphasises the importance of collaboration among scientific institutions, agricultural businesses, and government authorities to achieve sustainable development in the agricultural sector of Lviv region.

The analysis of the innovative potential of agricultural enterprises in Lviv region during the study period was conducted to assess their readiness for the adoption of new technologies. This analysis helped identify key trends and major obstacles to innovative development. The results indicate a need for improved mechanisms of state support, better access to financial resources, and strengthened collaboration with scientific institutions to enhance the innovation level in the agricultural sector of the region.

The results of the study can be used to shape strategies for the development of the agricultural sector and the introduction of new approaches to innovation management, as well as to improve the mechanisms of state support for agricultural enterprises.

MANAGING AN ORGANIZATION’S CREATIVITY PLANNING BY UTILIZING THE LATEST METHODS AND IMPLEMENTATION MODELS

2025-10-19T22:18:03+03:00

Business executives and managers are responsible for identifying unique creative opportunities within their organizations, which influence various social relationships.

To effectively plan an organization’s operations and identify optimal management scenarios, it is essential to understand the development processes involved. This includes recognizing the different categories of creative situations, determining the relevant stakeholders, and analyzing the benefits of adopting various approaches, such as individual, collegial, and collective methods, as well as new strategies and models. An effective manager must recognize that both internal and external factors impact the management of an organization's planned creativity. It is vital to know how to manage this creativity and implement it successfully in organizational activities.

However, not all companies have the necessary resources and knowledge to manage their planned creativity effectively using new methodologies. Achieving this requires the direct development of creative capabilities, along with the knowledge and evidence gathered from practitioners, which together build the creative potential of the enterprise. Organizations operating in complex socio-economic environments are continually tasked with creating and promoting new creative methods and models to thrive in a competitive market. The success of economic development for businesses largely relies on fostering creative innovations, which are essential for forming competitive advantages.

This focus on the management of planned creativity is particularly significant for the ongoing development of Ukrainian society. Ukraine’s recovery from the crisis is tied to enhancing management systems that rely on innovative approaches. The creative development of an organization significantly influences its goals, functions, methods, and structure. This forms an autonomous core within the organization, which plays a crucial role in regulating the overall development processes within the management system, ensuring a smooth integration of science, production, and the market.

PLANNING AND ORGANISING MANAGERIAL DECISION-MAKING BY USING CREATIVE MODELS AND METHODS IN THE ORGANISATION

2025-10-19T22:22:00+03:00

Management can be viewed as a sequential process that involves collecting information, developing solutions, and organising their implementation. This process highlights the crucial role of management decisions in the activities of managers. The effectiveness of an enterprise's operations largely depends on the quality of these decisions.

The issue of decision-making is fundamentally important as it encompasses all aspects of human activity. This requires a high level of competence from managers and specialists in the field of management, who must possess both theoretical knowledge and practical skills for developing and implementing effective solutions.

When making a creative management decision, it is essential to take into account all available information. However, external factors and elements of uncertainty can complicate the pursuit of an ideal outcome. Therefore, after implementing a decision, it is vital to monitor its results and analyse its effectiveness.

Decision-making is an integral part of every management function. Managers continuously set goals, make non-standard decisions, and organise their implementation. Understanding the essence of this process is essential for anyone seeking success in management.

The effectiveness of management decisions depends on their preparation, justification, and competent execution. Creative decisions serve as important tools for achieving strategic goals. The development of these decisions must adhere to specific requirements: the implementation methods should be practical, economically feasible, and aligned with the content of the decision as well as the real conditions in which it will be executed.

The essence of a creative management decision should be clearly defined, considering its significance, moral obligations, and professional standards. It is necessary to analyse the relationships between all elements of the situation to make a balanced and justified decision.

To achieve effective management, it is imperative to make informed and creative decisions. When making management decisions, a manager must carefully consider the external environment of the organisation, as it significantly influences the organisation's market position and overall success.

In complex situations, the quality of the decision-making process can be enhanced by employing a scientific approach, modelling techniques, and quantitative analysis methods.

METHODOLOGICAL ASPECTS OF DEVELOPING A BUSINESS PROCESS MANAGEMENT MECHANISM FOR LARGE-SCALE AGRICULTURAL ENTERPRISES

2025-10-19T22:25:54+03:00

The article explores the methodological aspects of establishing a business process management mechanism in large-scale agricultural enterprises. It characterises the unique features of business processes in this sector, highlighting that these processes in Ukraine's large agricultural firms are influenced by the specific conditions of agriculture, economic factors, and climatic conditions. Additionally, they integrate advanced technology with traditional agricultural practices. The author defines "business process management of large-scale agricultural enterprises" as the purposeful influence of the management system on business processes to optimise them and achieve the specific business goals of the enterprise. Key factors requiring modern methods in business process management for large-scale agricultural operations are identified. The article organises and describes various business process management methods suitable for large-scale agricultural production, including benchmarking, business process automation, Quality Function Deployment (QFD), reengineering, modeling, management by objectives, Agile methodology, and rapid analysis methods. The study concludes that creating an effective mechanism for managing business processes in large agricultural enterprises necessitates a comprehensive methodological approach. This approach must consider the unique characteristics of agricultural production, seasonality, market challenges, and technological aspects. Proposed methodological elements involve structuring business processes, optimising them using modern information technologies, and integrating strategic planning and control tools. Moreover, the business process management mechanism must address sustainable development requirements, minimise environmental impact, and foster interaction with local communities - factors that significantly influence agricultural producers' market access and reputation. The foundation of this management mechanism includes digitalisation (such as automation and Business Intelligence systems), oversight of operational, management, and support processes, a clear decision-making hierarchy, and the flexibility to adapt to unforeseen circumstances. Special emphasis is placed on adapting modern information technologies to automate management processes effectively.

METHODOLOGICAL APPROACHES FOR MANAGING INNOVATION PROCESSES IN AGRICULTURAL ENTERPRISES

2025-10-19T22:29:06+03:00

The article explores methodological approaches to managing innovation processes within agricultural enterprises. It identifies the key drivers that encourage these enterprises to develop and implement innovations and emphasizes the role of methodological adherence in identifying the most promising areas of innovation as well as in evaluating their contribution to achieving strategic objectives. The selection of management methods is shown to be directly dependent on the specific nature of agricultural activities, where technological processes in the natural environment and biological systems may serve as primary objects of innovation. Innovation process management in agricultural enterprises is considered through the lens of a systematic approach, which integrates the analysis of all influencing factors - from idea generation to implementation and performance monitoring. The study outlines the principal factors necessitating the adoption of modern management methods in agricultural innovation and models the sequence of stages in innovation management within a systematic framework. A set of methods for managing innovation processes is systematized and characterized, including questionnaires, assessments, SWOT analysis, matrix techniques, ranking, planning, monitoring, observation, control, and mathematical modeling. In particular, SWOT analysis provides a comprehensive overview of both the potential and the challenges associated with innovation in agricultural enterprises, serving as the foundation for strategy development aimed at leveraging strengths and opportunities while minimizing weaknesses and mitigating threats. Monitoring and evaluation methods are highlighted as essential for tracking progress and assessing outcomes, drawing on both internal and external information sources. The findings suggest that the assessment of innovation effectiveness enables the development of balanced management mechanisms designed to stimulate production and business processes, enhance profitability, and ensure the continuity and resilience of agricultural enterprises.

FLEET MANAGEMENT AND DRONE UTILIZATION IN AGRICULTURE: ENHANCING OPERATIONAL EFFICIENCY

2025-10-19T22:32:00+03:00

This paper explores the integration of fleet management systems and drone technology in the agricultural sector as a means to enhance operational efficiency, optimize resource utilization, and drive cost-effectiveness. The study assesses the role of fleet management technologies in improving machinery transportation, fuel efficiency, and maintenance, while also investigating the benefits of drone applications in precision agriculture, such as crop monitoring, health assessments, and automated spraying. A key focus is placed on evaluating the financial implications of these innovations, including cost reductions, profitability improvements, and return on investment.

The research primarily targets modern agricultural companies that have successfully progressed through previous technological phases, including advancements in agricultural machinery, the GMO and green revolution, and are now approaching the transition into the Digital agricultural revolution. These companies are at the forefront of adopting advanced digital solutions and are well-positioned to integrate fully automated and data-driven agricultural practices.

To support the analysis, the study employs real-world data, case studies, and financial modeling to demonstrate practical applications, challenges, and success factors in implementing these technologies. The research also identifies critical barriers to adoption, such as high initial investment costs, infrastructure requirements, and regulatory constraints, and proposes strategic solutions to mitigate these challenges. The geographical scope of this study includes regions actively embracing technological innovations, particularly in the U.S., Europe, and parts of Asia, where digital transformation in agriculture is gaining momentum.

By providing a comprehensive assessment of fleet management and drone technologies, this paper offers actionable insights for agricultural businesses to leverage digital solutions for increased efficiency, sustainability, and long-term profitability.

FORMATION AND USE OF MATERIAL RESOURCES AS PART OF THE ECONOMIC POTENTIAL OF AGRICULTURAL ENTERPRISES

2025-10-19T21:35:04+03:00

The article examines the formation and utilization of material resources, the essence of economic potential, and the analysis of its effective use by agricultural enterprises. It analyzes the main approaches to leveraging economic potential - specifically resource-based, functional, and productive - within the framework of contemporary trends. New methods for effectively utilizing the resource potential of agricultural enterprises, which serve as the backbone of the agrarian economy, are studied and proposed. Several issues related to the economic essence, characteristics, structure, and utilization of economic potential in agricultural production are also considered. Understanding these methods aids in the development of a strategic mechanism for the effective use of an agricultural enterprise's economic potential. The potential and capabilities of an agricultural enterprise are viewed in the context of executing consistent production and economic activities that can efficiently leverage economic resources to create value, which is reflected in the final outcomes of these operations.

It is established that existing interpretations of the economic potential of an enterprise are linked to the resource availability of the business entity and its capacity to organize the usage of available resources in pursuit of its strategic development goals. The article argues that the foundation of key competencies derives from the resource perspective, while the pursuit of strategic development directions stems from a value-oriented perspective. The economic potential of an agricultural enterprise is defined as its ability to effectively conduct economic activities, rationally utilize resources - including natural resources - and adapt to unforeseen circumstances. This involves maximizing the use of available economic resources and the factors influencing their formation in line with the enterprise's development strategy.

Additionally, reproductive cycles in agriculture are intricately connected to biological and natural laws. A unique feature of agricultural reproduction is the seasonality of production processes, which is particularly relevant to crop production but can also apply to animal husbandry. This seasonal nature establishes a different procedure for creating working capital and reproducing labor compared to many industrial sectors, as the technological process of producing and selling agricultural products can extend over several months.

REGULATORY MECHANISMS IN THE AGRARIAN SECTOR OF UKRAINE: CHALLENGES AND PROSPECTS

2025-10-19T21:39:01+03:00

The agrarian sector is a vital component of Ukraine's economy, playing a crucial role in ensuring the country's food security and contributing to its economic growth. The effective operation of this sector hinges on robust regulatory mechanisms that harmonise the interests of the state, the market, and producers. This article examines contemporary regulatory instruments employed in Ukraine's agrarian sector, identifies challenges encountered during their implementation, and outlines prospects for enhancing the legislative framework and management procedures related to agricultural policy.

The research provides a thorough analysis of the current regulatory framework within Ukraine's agrarian sector, focusing on pivotal legislative acts such as the Law of Ukraine "On Agrarian Notes", the Land Code of Ukraine, and the Law of Ukraine "On State Support of Agriculture in Ukraine". Key challenges in the regulatory realm are identified, encompassing issues such as legislative instability, limited access to financial resources, market monopolisation, and the implementation of environmental standards. By employing a comparative approach, the study evaluates international regulatory practices, particularly the experience of the European Union's Common Agricultural Policy and the methods utilised in the United States. It also investigates the effectiveness of financial support mechanisms - such as subsidies, tariffs, and grants - in stimulating agricultural production and adapting to global economic trends.

Based on the conducted research, a series of measures are proposed to modernise the legislative framework, optimise institutional management mechanisms, implement innovative technologies within the regulatory process, and enhance the transparency of regulatory procedures. The necessity of aligning national standards with European norms is emphasised, and the concept of clustering is examined as an effective strategy for boosting competitiveness. The findings of this research hold significant practical implications for shaping state agricultural policy, ensuring stable industry development, and facilitating integration into the global economy.