The institute of accounting, control and analysis in the globalization circumstances最新文献

{"title":"ECONOMIC DIPLOMACY AS A DETERMINANT OF ECONOMIC PROGRESS AND A STRATEGIC PRIORITY FOR THE DEVELOPMENT OF COUNTRIES","authors":"I. Ivashchuk, V. Zapukhlyak, O. Ivashchuk","doi":"10.35774/ibo2022.03-04.044","DOIUrl":"https://doi.org/10.35774/ibo2022.03-04.044","url":null,"abstract":"Introduction. Under the influence of global transformations in the world, both economic processes and the system of international relations are undergoing changes. Accordingly, modern diplomacy acquires new features, its forms and methods of conduct change, the way of presenting information about one's intentions or rejection of certain phenomena, despite the obligation to comply with protocol requirements. Therefore, the current issue is the scientific substantiation of the conceptual foundations of economic diplomacy and its role in implementing the strategic priorities of the countries' development and ensuring their economic progress. Methods. The research methodology is based on a systemic approach, according to which the tools and methods of economic diplomacy and the economic progress and strategic development of states are considered in a close relationship and causality. To solve the research tasks, both general scientific and special methods of scientific research were used, in particular: the method of going from the abstract to the concrete, analysis and synthesis, generalization and analogy, conceptual and logical analysis, the historical method in combination with the methods of empirical research and international comparative studies. The results. The role of economic diplomacy in the economic development of countries is substantiated. Conceptual approaches to the concept of \"economic diplomacy\" are defined, and its role in the implementation of the strategic priorities of the countries' development is revealed. It is argued that economic diplomacy acquires a new character and covers wider areas. It is substantiated that the processes of economic integration force more active use of the tools of economic diplomacy. The peculiarities of the experience of some countries in the implementation of strategic development priorities using the tools of economic diplomacy are revealed. The strategic vectors and goals of economic diplomacy in promoting the national interests of countries are outlined. As a result of the conducted research, the conceptual foundations of economic diplomacy were scientifically substantiated; its role in implementing the strategic priorities of the development of individual countries and ensuring their economic progress is argued; the strategic vectors and goals of economic diplomacy in promoting the national interests of states are outlined. Discussion. The obtained research results can be used for further scientific developments regarding the improvement of the theoretical basis of economic diplomacy and its influence on economic progress. Keywords: economic diplomacy, economic progress, tools of \"soft power\", commercial diplomacy, national interests, strategies of economic diplomacy.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128295607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THEORETICAL BASICS OF THE FORMATION OF THE GRAIN SEED MARKET","authors":"Hanna Trofimova, V. Sytnyk, A. Semysal","doi":"10.35774/ibo2022.03-04.086","DOIUrl":"https://doi.org/10.35774/ibo2022.03-04.086","url":null,"abstract":"Introduction. For our country, grain is a strategic market product and is a serious source of income. According to scientific studies, the actual volumes of grain production can be much higher, provided that land use is stabilized and intensive technologies are introduced. Our country, given its natural potential, can and should produce much more grain. One of the factors of increasing the gross production of grain is the provision of high-yield seeds to commodity producers. Methods. The following methods were used in the research process: comparative analysis – to compare data, determine changes in market indicators in time and space; abstract and logical – for the purpose of forming assumptions, hypotheses, as well as conclusions and generalizations; analysis and synthesis – when assessing the state of the research object and substantiating proposals for its improvement and ensuring full-fledged development in the future. The results. The market is a system of social relations based on the comparison of supply and demand and cannot be completely free. As in other areas of the economy, market relations are subject to science-based management through such levers as price, tax, finance, credit, etc. Thus, demand and supply are two specific categories that illustrate the interaction of production and consumption in a market economy. The price of seeds is the most accurate and universal indicator of the economic condition of the cereal seed market. The pricing system for grain crop seeds and the demand for them are directly dependent on the prices for commercial grain of these crops and the demand for grain. Discussion. In the conditions of the post-war revival of the agrarian economy of Ukraine, there will be an increase in the demand for the seeds of grain crops. In this case, the levers of state protection of producers of domestic seed products should be used. Keywords: market, demand, supply, seed production, grain crops.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124166407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"STAGES OF IMPLEMENTING CONTROL OVER FINANCIAL RESOURCES IN CONSTRUCTION","authors":"Mariia Gumenna-Derii","doi":"10.35774/ibo2022.03-04.015","DOIUrl":"https://doi.org/10.35774/ibo2022.03-04.015","url":null,"abstract":"Introduction. Financial resources play a key role in the implementation of housing construction, because without adequate financing in terms of volume, such construction will be problematic from the point of view of compliance with the requirements of all business processes and, probably, will take longer. The stages of control over financial resources are organically interconnected with the stages of housing construction. At all stages of housing construction (design-contractual, preparatory on the construction site, main construction, commissioning of housing), the financial resources of the construction industry enterprise are distributed in accordance with the concluded contracts. Financial and managerial accounting of such resources and permanent control over them are of key importance here. At the same time, the endless changes in the normative legal acts of Ukraine and the introduction of changes and additions to them, the low solvency of potential individual investors of the future housing, the increase in housing prices, the full-scale war of the russian federation against Ukraine, fraud form a solid foundation for the purpose of developing and improving control functions regarding financial resources. The process of monitoring the execution of construction contracts from the outside obliges construction enterprises to observe the limits of the legal norms, to make timely settlements with external counterparties within the specified time limits, to return loans received from banks in a timely manner, and to comply with the provisions of concluded contracts. The effectiveness and quality of external control is improved through the optimization of the internal control system. Since the latter has a sign of permanence, it retains its influence on financial and management accounting. Methods. Improving the stages of control of financial resources in housing construction involves the use of general scientific and specific methods of scientific research. In particular, we used the following methods: analysis and synthesis – in order to analyse the existing positions of economists regarding the importance of financial control in housing construction; statistical – to analyse data on the use of financial resources of Ukraine for capital investments; induction and deduction – for researching methods of conducting financial calculations; comparison – to reveal the peculiarities of financial control in Ukraine and EU countries; tabular – to highlight the main stages of internal and external control over financial resources. Results. The article defines and characterizes the stages of control over financial resources in construction. It is noted that in the construction industry such types of control as preventive, accompanying, feedback control, financial intermediary control, state audit control, automated control need to be improved. Directions for controlling financial resources and financial obligations are proposed. Discussion. Prospects for f","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128826222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THEORETICAL APPROACHES TO THE DEVELOPMENT OF RURAL AREAS","authors":"Anna Revkova","doi":"10.35774/ibo2022.03-04.077","DOIUrl":"https://doi.org/10.35774/ibo2022.03-04.077","url":null,"abstract":"Introduction. Solving the problems of stable economic development and improving the welfare of the population in Ukraine is largely determined by the development of rural areas. In our country, for many decades, the main way of developing rural areas was a narrow-branch agrarian approach. This led to one-sided agrarian development of rural areas, often irrational placement of productive forces, underdevelopment of social and household infrastructure, etc. Methods. The following scientific methods and techniques were used in the research process: historical, abstract and logical, systematic, comparative, monographic analysis, analysis and synthesis. The results. The proposed model of rural areas should be based on the following principles: the formation and multiplication of social capital and its basis - human capital, the creation of non-governmental organizations and rural “networks”, effective state support for local initiatives, the spread of various forms of diversified activities in the areas where rural residents live etc. Discussion. In the near future, which will be characterized by the post-war revival of the country's economy, in our opinion, there will be significant changes in the views of scientists and government officials on solving the urgent problems of the development of rural areas, in particular, the reproduction of the resource potential of the agricultural sector - the “locomotive” of Ukraine's development. Key words: rural territory, rural community, agrarian sector, state, decentralization.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126431948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THEORETICAL APPROACHES TO THE DIVERSIFICATION OF THE BUSINESS SUBJECT'S ACTIVITIES","authors":"S. Nikitchenko","doi":"10.35774/ibo2022.03-04.027","DOIUrl":"https://doi.org/10.35774/ibo2022.03-04.027","url":null,"abstract":"Introduction. The economic expediency of the diversification of production activities is determined by its impact on the economic and financial state of the enterprise, since the result of any diversification should be the reduction of risk and the emergence of synergistic effects, especially in the field of finance, thanks to the possibility of free intra-company transfer of funds to the areas of activity that develop the most dynamically. The effect of diversification largely depends on the choice of directions (vertical integration, diversification based on existing types of activities, creation of conglomerates). Methods. Modern general scientific and special methods of economic research were used during the research, in particular: systematic approach, comparative, dialectical, abstract and logical methods. The results. It has been proven that the diversification of production activity will be expedient in the following cases: narrowing the possibilities of development of the current business; strengthening the competitive advantages of the enterprise and its products due to diversification; the opportunity to use the existing potential for organizing activities in other fields; the ability to reduce production costs; availability of financial and organizational resources to implement diversification. Discussion. In the post-war period, there will be a change in the priorities of production and economic activity of business entities, which is caused by a change in the direction of the country's economic development. This circumstance will lead to the improvement of the theoretical foundations of the diversification of business entities. Keywords: activity, business entity, diversification, economic feasibility, directions of diversification.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133745890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FOREIGN EXPERIENCE OF TAXATION OF AGRICULTURAL GOODS PRODUCERS – A CHALLENGE FOR UKRAINE IN THE CONTEXT OF FOOD SUPPLY OF THE POPULATION","authors":"I. Svynous, O. Havryk, O. Rudych, N. Svynous","doi":"10.35774/ibo2022.03-04.007","DOIUrl":"https://doi.org/10.35774/ibo2022.03-04.007","url":null,"abstract":"Introduction. Prior to Ukraine's accession to the World Trade Organization (WTO), the scope and directions of financial support for agricultural producers were determined by the priorities of the state agrarian policy and the financial capabilities of the state budget. The terms of membership in the WTO make it urgent to consider the issue of reducing the level of taxation for agriculture in the aspect of basic agreements, principles, and rules of the international organization. Methods. The following methods of understanding economic phenomena and processes were used to solve the problems: epistemological analysis (convention analysis), theoretical generalization, synthesis, induction and deduction, structural and logical analysis, comparison. The results. On the basis of the generalization of the world experience regarding the taxation of the activities of agricultural producers, measures are proposed for the fiscal stimulation of subjects of entrepreneurial activity in the field of agrarian business, that as one of the tools for reproducing the potential fertility of agricultural land, we are considering the use of adjustment coefficients when calculating the land tax and the tax of the 4th group of payers. For this purpose, it is expedient to develop a system of correction coefficients when calculating the value of agricultural land, for which it is necessary to carry out (every 5 years) agrochemical certification of land as a component of the agricultural census. As a basis for the calculation of the correction coefficient, it is advisable to take the value of agricultural land at the beginning and end of the reporting period and multiply it by the value of the normative monetary assessment in the region, on the basis of which the value of the land will be determined, which will serve as the basis for calculating land tax and rent. It is advisable to predict the effect of this indicator for a five-year period. Discussion. Financing of the country's post-war reconstruction will be carried out at the expense of agribusiness entities operating without state support. In this regard, it is necessary to use the foreign experience of stimulating tax influence on their activities, especially small agricultural enterprises, in particular, the extension of the simplified taxation system. Keywords: taxes, ecology, agricultural producers, food security, food quality.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131534097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ORGANIZATIONAL AND ECONOMIC MEASURES OF CATTLE REPRODUCTION AT AGRICULTURAL ENTERPRISES","authors":"V. Kolosha","doi":"10.35774/ibo2022.03-04.058","DOIUrl":"https://doi.org/10.35774/ibo2022.03-04.058","url":null,"abstract":"Introduction. Reproduction of a herd of cattle is one of the most time-consuming processes in cattle breeding, since the productivity of cows, the efficiency of selection and breeding work, the duration and intensity of use of genetically valuable high-performance animals, the quality of products obtained from them and the profitability of its production depend on this process. Methods. During the research, modern general scientific and special methods of economic research were used, in particular: systemic approach, comparative economic and statistical methods. The results. It was established that the priority directions for increasing the economic efficiency of the reproductive process of the herd are: reducing the duration of the reproductive cycle; optimization of herd structure; reducing the number of barren cows to increase the intensity of selection of heifers for repair and extended reproduction of productive livestock; intensification of breeding repair (breeding) heifers; minimization of costs for breeding dairy cows due to the rational use of production resources based on the implementation of achievements of scientific and technical progress; increasing the productivity of dairy cattle to improve the quality of the main means of the new generation and financial support for the reproductive process. Discussion. In the post-war period of the revival of the agrarian economy, in particular dairy farming, the task of increasing the number of cattle in the farms of the corporate sector of the agrarian economy will arise. In the conditions of limited financial resources of agricultural enterprises, the main direction of increasing the cattle population will be the system of contracting with households for the purchase of heifers. Keywords: agricultural enterprise, cattle breeding, reproduction, intensification, cattle.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"12 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125646113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"METHODOLOGICAL APPROACHES TO THE DEVELOPMENT OF ENTREPRENEURSHIP IN UKRAINE","authors":"Tetyana Ponedilchuk, T. Prykhodko","doi":"10.35774/ibo2022.03-04.067","DOIUrl":"https://doi.org/10.35774/ibo2022.03-04.067","url":null,"abstract":"Introduction. Entrepreneurship, in particular domestic, has a centuries-old history. Over time, it changed or developed forms, but at the same time kept its essence. For a long time, world scientific thought has been actively engaged in the theory and practice of entrepreneurship. The priority of scientific opinion on the problems of entrepreneurship belongs to foreign economists who made an indisputable contribution to the development of theories and concepts of its development. Methods. The process of scientific research was based on general scientific and special economic methods. The abstract and logical method is used for the formulation of basic principles, theoretical generalization of conclusions and analysis of research results of other researchers, clarification of the conceptual and categorical apparatus. The retrospective analysis of the development of entrepreneurship was carried out on the basis of the historical and economic method, in particular, the adoption of historical detailing. The monographic method was used for detailed study and generalization of scientists' research. The results. Based on the generalization of research by scientists, the author's approach to the interpretation of the concept of “entrepreneurship” is proposed as a complex social and economic phenomenon that includes a number of types of activity (social, investment and innovation), which is carried out at one's own peril and risk and is aimed at improving product production (works, services) and the formation of new quality characteristics with the use of modern technologies, which ensure the rational use of resources and satisfaction of consumer demand, which will contribute to increasing the competitiveness and profitability of the entrepreneur. Discussion. In the conditions of Russia's aggression against our state, the military economy, which is characterized by the strengthening of the influence of state regulation, has a significant impact on the activities of business entities. In this connection, there is a need to consider the theoretical foundations of the functioning of entrepreneurs in current realities. Keywords: entrepreneurship, state regulation, economic relations, profitability, entrepreneur.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116753920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"BUSINESS ANALITICS vs. BUSINESS ANALYSIS: CURRENT DISCOURSE, PROFESSIONAL COMPETENCE MODEL OF THE INITIATOR OF POSITIVE CHANGE","authors":"Ruslan Brukhansky, I. Spilnyk","doi":"10.35774/ibo2022.01-02.007","DOIUrl":"https://doi.org/10.35774/ibo2022.01-02.007","url":null,"abstract":"Introduction. The need to solve a wide range of problems through analysis has led to a demand for analysts, who are called agents or initiators of change. Given that today in the competitive labour market the position of business analyst is one of the most prestigious and well-paid, to business analytics as an activity, to this rapidly evolving field of knowledge, as well as to the relevant educational product there is a natural interest. Accordingly, the essence of the concept of \"business analyst\" in its various interpretations and aspects, determining the key parameters of the model of professional competence of business analysts, as well as solving problems of their formation and integration in the relevant educational and professional training program of higher education are becoming relevant consideration. Methods. The authors used the dialectical method of cognition and general scientific techniques and principles of complex research, which provide empirical, theoretical, cognitive and general logical methods. The specified methodical tools are used: observation, comparison, description, generalization for consideration of essence and disclosure of some directions of business analytics; system approach and modelling for identification and systematization of key parameters of professional competence for business analyst; analysis, synthesis and logical approach to solving problems of their formation and integration in the process of educational activities. Results. It is concluded that the complexity of the external environment and internal business processes of the enterprise necessitate the use of business intelligence as a system of integrated and continuous monitoring, evaluation and diagnosis of business operations, as well as changes through business analysis to solve problems or use existing opportunities ensuring viability and business development. This implies a new conceptual approach both in the processing of information and in the purposes and features of such analysis. This will increase the effectiveness of the analysis and allow the organization to turn analytical work into an integral part of successful business. The key parameters of the business analyst’ professional competence model are determined. The tasks of the educational program for training business analysts on the formation and integration of appropriate educational competencies and obtaining applied learning outcomes are formulated. Discussion. Under these circumstances, there are appropriate prerequisites for the further development of business intelligence as a new promising concept of analytical work in the organization, direction in science and educational activities for the training of specialists in this field. Therefore, further developments are extremely important - new scientific approaches, developments in certain areas and types of business analytics, improvement of methodological tools of analysis, suggestions for improving the content, methods and or","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"162 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127326099","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"RISKS OF THE BANKING SYSTEM OF UKRAINE IN THE CONDITIONS OF MARTIAL LAW","authors":"Halyna Zabchuk, Olha Ivashchuk","doi":"10.35774/ibo2022.01-02.050","DOIUrl":"https://doi.org/10.35774/ibo2022.01-02.050","url":null,"abstract":"Introduction. The peculiarities of the manifestations of credit, market and currency risks, liquidity risks and risks of \"state failure\" for the functioning of the banking system of Ukraine in the conditions of martial law were examined the article. Recommendations are offered for minimizing existing risks and restoring the functionality of the banking system in the context of performing financial intermediation functions. Methods. Traditional methods of scientific knowledge were used in the article. In particular, methods of analysis and synthesis, as well as a graphic method for visualization and comparison of trends of certain indicators, were used to study the main trends of the risks of banking activity under martial law. Methods of generalization and abstraction were used to formulate recommendations for minimizing banking risks during martial law. Results. In the course of the study, it was proved that the credit risk in the conditions of martial law is minimal for the banking system of Ukraine, because as a result of ineffective monetary policy, the credit burden on the national economy is minimal and insufficient for its recovery. The negative impact of currency and market risks on the functioning of the banking system of Ukraine is substantiated. It is proved that due to the use of the monetary regime of inflation targeting, the banking system of Ukraine has lost the ability to implement the investment function and the functions of financial intermediation in general. Disscussion. As a result of the state of war and the negative expectations of economic agents, the short-term deposit base of banks will increase, and the volume of deposits will decrease, which may lead to a liquidity crisis in the banking system, however, the uninterrupted functioning of the banking system of Ukraine in terms of settlement and cash services will be preserved due to the high level of concentration of capital and banking assets owned by the state. In order to minimize the negative impact of banking risks, the NBU should resort to the use of mechanisms for targeted cheap long-term refinancing of banks under specific economic development programs, which will allow restoring the intermediary functions of the banking system. Keywords: credit risk, currency risk, liquidity risk, market risk, “state failure” risk, refinancing, lending, monetary policy.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117257284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}