Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki最新文献

{"title":"THE CURRENT STATE AND PROSPECTS FOR THE DEVELOPMENT OF E-COMMERCE IN UKRAINE","authors":"Н.М. Проскуріна, А.В. Конєва","doi":"10.26661/2414-0287-2023-4-60-08","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-4-60-08","url":null,"abstract":"At the current stage of the development of economic relations in Ukraine, there are a significant number of negative factors and conditions that inhibit the development of entrepreneurial activity in the country. But despite the huge number of obstacles caused by both external and internal factors, economic entities not only continue to function, but also constantly develop for the sake of supporting the Ukrainian economy. In today’s conditions, e-commerce is one of the main types of business activities that are successfully implemented on the state market and ensure the development of the state’s economy. The emergence and spread of the global information system Internet has led to certain revolutionary discoveries and covers almost all spheres of human activity. Under the influence of the frantic pace of the spread of information technologies, not only the existing directions of doing business are changing, but new ones are constantly emerging. The variability of business conditions at the current stage of the development of economic relations requires greater attention to research on the essence, problems, current state and vectors of improving e-commerce in Ukraine. That is why the article focuses on summarizing the essence of the concept of “electronic commerce”; the main regulatory and legal documents regulating the activity of e-commerce in Ukraine are highlighted; the largest trading platforms carrying out their activities through the Internet were investigated, and the prospects and methods of e-commerce transition to a qualitatively new level in the field of trade were determined.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"126 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530952","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":"ANALYSIS OF COMPETITIVENESS OF INDUSTRIAL ENTERPRISES IN UKRAINE: CHALLENGES AND PROSPECTS","authors":"С.М. Ткаченко","doi":"10.26661/2414-0287-2023-4-60-02","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-4-60-02","url":null,"abstract":"The article examines the analysis of the competitiveness of industrial enterprises of Ukraine, which is a complex process and requires a comprehensive approach and consideration of many factors that can affect the economic situation in Ukraine and its enterprises. The impact on the environment and the improvement of the image of industrial enterprises are determined. It was analyzed that reducing the impact on the environment contributes not only to the improvement of the image of the enterprise, but also of the owner. A system of internal and external control of environmental monitoring and performance evaluation is defined, which allows for active feedback from stakeholders and ensures the effectiveness of environmental practices. Developed recommendations for improving the image of an industrial enterprise based on the concept of innovative socio-economic and environmental marketing, which include a creative approach to strategic changes and improve the perception of the enterprise by society, which ensures more active participation in the development of society. Innovative approaches in marketing strategy have been developed. The internal control and improvement of the image, which allows to contribute not only to the stable functioning of the enterprise, but also to its competitiveness on the market of metallurgical products in order to realize the strategic goals of the state, has been analyzed.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"20 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140531001","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":"VECTORS OF IMPROVING THE MANAGEMENT OF BUSINESS ENTITIES IN THE SYSTEM OF CONJUNCTURE CHANGES CAUSED BY UKRAINE’S ENTERING TO THE EU IN THE POST-WAR PERIOD (SPECIAL ASPECTS OF FUNCTIONING ADAPTATION OF THE UNITED TERRITORIAL COMMUNITIES (UTC) ENTERPRISES","authors":"Б.М. Андрушків, А.В. Череп, Н.Б. Кирич, О.Б. Бойко, Д.М. Себко","doi":"10.26661/2414-0287-2023-4-60-11","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-4-60-11","url":null,"abstract":"The article discloses the process of transformation of the national economy to European standards and traditions under conditions of the war and post-war periods of the development of Ukrainian society, periodic conjuncture changes. The role and place in various transformations of social activity management, including a scientific one in the framework of administrative and territorial reform, has been determined. The impact of market factors on the formation of post-war European standpoints of Ukraine, taking into account the current reforms under the conditions of united territorial communities has been studied. Processes and methods of management in the system of conjuncture changes, which are caused by extreme military circumstances, have been considered. An analysis of the drivers with the help of which economic entities (enterprises) are managed depending on the level of their possession of important resources, was carried out. The necessity of changing the framework of market development, national, marketing and scientific traditions formed in the Soviet and post-totalitarian periods and reorienting them to the conjuncture shifts of the European model has been established. The importance of defining long-term goals and stagewise improvement of the of business entities (enterprises) management, developing strategies for their achievement and transferring them to European development vectors has been updated. The formation of an organizational and economic mechanism for achieving the established goal with the most effective results is proposed. According to the chosen concept of improving the activities of economic entities (UTC enterprises), it is advisable to consider the expansion of adaptive capabilities and adaptive potential. This can be achieved by implementing a system for monitoring sales markets, material and technical supply, financial and credit and investment sectors, markets for technical and technological innovations, macroeconomic processes and the functioning of the foreign exchange market. It is also important to take into account social and political changes in foreign markets and the possibility of changes in monitoring areas in accordance with the response to market conjuncture.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"1 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530570","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":"CAR TRANSPORTATION IN UKRAINE: DOCUMENTATION AND FEATURES OF ACCOUNTING","authors":"І.С. Варламова, О.М. Рибалко, Д.С. Яцун","doi":"10.26661/2414-0287-2023-4-60-06","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-4-60-06","url":null,"abstract":"The article examines approaches to documentation and accounting of road passenger transportation. The main problematic aspects regarding the regulatory and legal regulation of this direction of entrepreneurial activity are considered. One of the issues covered in this article is the lack of generalized regulations on the documentation of primary documents. Systematized seasonal features of providing transport services and maintenance of means of production in proper technical condition. The article examines the difficulty of keeping primary records of the provision of services to trucking companies, in the context of the provision of goods transportation services. The lack of a unified regulatory and legal approach to the requirements for filling out primary documents causes disputes in the accounting processes of the supplier and consumer of ATP services. The next aspect to which attention is drawn is the dispute between the technical necessity of updating the rolling stock and the lack of ways to accelerate the formation of sources of funding for renewal reserves.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"45 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530830","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":"OPEN BANKING: ADVANTAGES, POSSIBILITIES AND FEASIBILITY OF IMPLEMENTATION","authors":"Д.С. Веремеєнко, С.О. Кушнір","doi":"10.26661/2414-0287-2023-4-60-19","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-4-60-19","url":null,"abstract":"Global digitalization encourages all spheres to introduce new, sometimes even previously unseen, technologies. Thus, the banking sector was faced with the possibility of transition to a new stage with the introduction of unprecedented openness of financial data of all users – the so-called open banking system. World banking in terms of modernity may need to expand its capabilities and improve the very concept of conducting any financial transactions. In the world of technology, sooner or later it will be necessary to revise the existing views on how this or that field should function. The concept of open banking offers its version of simplifying the use of operations related to money and improving communication between the client and the provider of financial services. The article examines the concept of open banking and its influence, the advantages of this concept, analyzes research on the topic of its popularization and real experience of exploitation around the world. Many countries have already begun to implement the principle of openness of financial data, and some are already actively using the privileges of this concept, despite the shortcomings, which will also be discussed in this article. The expediency of the transition to open banking is the main question facing the governments of countries thinking about updating their banking systems. The article also provides statistical data from various sources to support some points of view and to understand the overall picture. Attention is also paid to the objective opportunities that open banking can potentially open, and to the biggest concerns of consumers related to the openness of financial data.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"82 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530957","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":"ECOLOGICAL-ECONOMIC MECHANISM OF ENTREPRENEURIAL DEVELOPMENT BASED ON ENVIRONMENTAL MANAGEMENT","authors":"Д.І. Бабміндра, І.М. Слободяник, А.А. Сметанко","doi":"10.26661/2414-0287-2023-4-60-12","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-4-60-12","url":null,"abstract":"The article is dedicated to examining scenarios and strategies for the development of land relations, designing an effective eco-economic mechanism for the functioning of environmental management and entrepreneurial development based on land market principles, taking into account the rating evaluation of the investment attractiveness of administrative-territorial peculiarities of land resources, environmental economics, and directions that stimulate the economy and entrepreneurial development in Ukraine. The article investigates the directions for the utilization of land resource economics, development trends, and mechanisms to support the functioning of environmental management with consideration of state incentives for the investment attractiveness of land resources. It also discusses strategies for the development of land relations aimed at improving the mechanisms for supporting the economy of entrepreneurship based on land market principles, as well as the socio-economic development formed through investment attractiveness, the character of their distribution, and the efficiency of utilization, all while considering eco-friendly technologies and institutional support. The article explores the goals and tasks of eco-economic environmental management by forming the investment attractiveness of land resource potential as a scientific prerequisite for entrepreneurial development based on environmental management in Ukraine. It outlines the challenges of transitioning the country to a sustainable development model, proposes ways to address them, and highlights the eco-economic direction of entrepreneurial development based on land market principles, which is a significant and powerful instrument for the revival of Ukraine’s economy. The article suggests improvements to the strategy of socio-economic and eco-economic development of land relations in Ukraine and identifies the directions for regulating environmental nature utilization, which are powerful platforms for regional investment attractiveness.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"39 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530603","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":"METHODS OF ASSESSING THE LEVEL OF APPLICATION OF INTELLECTUAL TECHNOLOGIES IN THE COUNTRY’S ECONOMY","authors":"Р.В. Товстик, С.М. Іванов","doi":"10.26661/2414-0287-2023-4-60-04","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-4-60-04","url":null,"abstract":"The article systematizes methods for assessing the level of application of intelligent technologies in the country’s economy, which is an important task that allows determining the degree of use of innovative solutions in the business sphere and increasing the country’s competitiveness in the global world. The classification of indicators for the assessment of intellectual potential has been carried out. Various evaluation methods are considered, including analysis of economic indicators, surveys of business and population, measurement of the relative importance of markets and the amount of investments in the development of intelligent technologies. International ratings that evaluate human capital have been determined. The basic levels of assessment of intellectual potential are considered. The positive aspects of the application of intelligent technologies in the creation of new markets and business models, which are able to ensure the growth of the economy and the development of society as a whole, have been established. The main purposes and tasks of intelligent technologies are defined, which is characterized by understanding the state of the economy and determining the strategy of its development. Scientific works on the assessment of the level of application of artificial intelligence (AI) and machine learning (ML) in the economy and the use of methods for measuring the impact of AI and ML on productivity, reducing costs and improving the quality of work in business have been studied. It is emphasized that the assessment of the level of application of intelligent technologies in the country’s economy is a complex process that requires the involvement of a large amount of various data and its analysis using modern methods of information technology, however, with a thorough assessment, it allows to identify the weak points of the economy and provide recommendations for their improvements, which helps increase the efficiency of the intelligent technologies and ensures the economic growth of the country, reducing costs and improving the quality of business operations.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"13 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530735","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":"LAND MARKET INFRASTRUCTURE","authors":"Д.І. Бабміндра, І.М. Слободяник, А.А. Сметанко","doi":"10.26661/2414-0287-2023-3-59-08","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-3-59-08","url":null,"abstract":"This article is dedicated to the search for an effective model of environmentally friendly agricultural land use and the agricultural economy in Ukraine, taking into account the rating assessment of the investment attractiveness of administrative-territorial features of land resources and directions aimed at stimulating investment activities. The article conducts an analysis and researches the directions of utilization, development trends, and mechanisms of state support for stimulating the investment attractiveness of land resources. In the course of the research, a list of measures dedicated to the development of directions and mechanisms of support for stimulation, formed through investment attractiveness, is examined, considering the nature of their distribution and efficiency, taking into account eco-friendly technologies. The study explores the goals and objectives of eco-economic land use through the formation of investment attractiveness of land resource potential as a scientific prerequisite for the development of land relations in Ukraine. Priority sectors of the economy are highlighted, through which the potential of land use, land resources, and investment attractiveness is revealed. The article analyzes and outlines land relations and land use problems, proposing ways to address them. It identifies and proposes several significant mechanisms for supporting state incentives for investment attractiveness. A list of measures is proposed for the environmentally safe and dynamic development of market land relations in Ukraine. The directions for regulating environmental land use are identified as one of the most important and positive platforms for regional investment attractiveness development.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"51 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530880","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":"GLOBALIZATION AND GLOBAL TRENDS: IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ECONOMY","authors":"Н.О. Дугієнко, А.Н. Cулєйманова","doi":"10.26661/2414-0287-2023-3-59-09","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-3-59-09","url":null,"abstract":"The article examines the theoretical and practical aspects of globalization and the impact of artificial intelligence on the economy and business. Researching the impact of globalization, technology, and artificial intelligence on the economy is a hot topic that is attracting significant interest among countries and companies. This research makes it possible to understand the current trends in the development of the world economy, predict its future changes and develop strategies that will help companies and countries use new opportunities and reduce possible risks. Today, artificial intelligence has a great impact on various fields of activity, in particular on business and the economy, which has global consequences, therefore, conducting research in this field is of great importance. The modern world is covered by the process of globalization, dynamic changes in technology and the development of the Internet, it needs a tool for the development of business and economy, for this it is possible to use artificial intelligence. The implementation of artificial intelligence opens up new opportunities for companies, such as automation, data analytics, personalization of services, development of innovative products and improvement of management. However, at the same time, it brings new challenges. Researching the impact of globalization, technology, and artificial intelligence on the economy is an important tool for developing strategies and solving problems affecting the economy and society as a whole.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"77 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530628","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":"FEATURES OF FORMATION, ACCOUNTING AND ANALYSIS OF FINANCIAL RESULTS AT DOMESTIC AGRICULTURAL ENTERPRISES","authors":"В.П. Гринь, Д.В. Серебрянський, А.М. Ломейко, О.С. Діордієв","doi":"10.26661/2414-0287-2023-3-59-04","DOIUrl":"https://doi.org/10.26661/2414-0287-2023-3-59-04","url":null,"abstract":"The article defines and summarizes the modern interpretation of the essence of financial results in regulatory and legal acts and scientific publications. The peculiarities of agricultural production, which affect the accounting process of financial results, have been studied. The theoretical foundations of the essence, formation and use of the company’s profit were considered and studied. In order to have a deeper and correct understanding of the profit, it was classified according to the main classification features. Profit functions are analyzed and distinguished: valuation function, distribution function and incentive function. The methodological and organizational principles of accounting for the formation and distribution of financial results of agricultural enterprises have been studied. The principles of accounting were studied according to national standards, applying the standards of P(S)BO 15 “Income” and P(S)BO 16 “Expenses” and according to international standards – standards of IAS18 “Income”. The procedure for forming the financial result of the enterprise is given. Management of profitability (break-even) of activities is the primary task of the enterprise, therefore the article pays great attention to the analysis of financial results and factors of their formation. Taking into account the fact that the activity of a business entity can be not only profitable, but also unprofitable, and is formed under the influence of internal and external environmental factors, the accounting and analysis provides a general assessment of financial results, which are characterized by a system of absolute and relative indicators. In the course of the study, the system of evaluation indicators, their meaning, tasks and sources of information for the analysis of financial results of agricultural enterprises were investigated. It has been found that the financial results of enterprises have a multifaceted nature and are a synthesized reflection of the interrelationships and interdependence of all components of activity. It was determined that the analysis of financial results should be carried out within the framework of a systematic approach, which involves the study of a complex of absolute and relative indicators and factors of financial results at all stages of their substantiation, formation and receipt, distribution and use.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530779","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}