"ECONOMICS AND MANAGEMENT"

THE EMERGENCE AND DEVELOPMENT OF TAXES AND TAX SYSTEMS: HISTORICAL ASPECTS AND MODERN TRENDS

2026-04-27T06:57:17+00:00

The article examines the genesis of taxes and tax systems from the most ancient forms of mandatory payments to modern taxation models. The historical stages of the formation of tax relations, their evolution under the influence of socio-economic transformations, as well as the role of the state in shaping tax policy are revealed. The key concepts of taxation that have been formed in different historical periods and their impact on modern tax systems are analyzed.

It has been found that in the first period of development of taxes and tax systems, which covered the ancient world and the beginning of the Middle Ages, taxes were not only an economic mechanism, but also an instrument of political control and cultural development. Ancient civilizations taught humanity that taxes are: the basis of statehood, require accounting, legality and moderation, must be socially balanced, and work best when perceived as a shared responsibility.

In the second period of development of tax systems (16th–18th centuries) in Europe, a turning point occurred: taxes in this period became not just a source of income, but the foundation of the nation-state. The transition from the medieval to the Early Modern tax system meant the replacement of feudal levies with centralized, legally enshrined monetary taxes.

In the 19th–20th centuries, tax systems changed radically: from “taxes for the state” to taxes for society. Industrialization, the rapid growth of cities, and the development of international trade led to the emergence of new taxes: corporate income tax, wage tax, capital tax, and customs tariffs as instruments for protecting the national economy. Taxes began to adapt to a market economy, and the process of forming tax equality took place.

In the 21st century. new trends in the development of taxation are being formed, in particular, the digitalization of the economy, international tax coordination, the introduction of a global minimum tax, the strengthening of the role of indirect taxes, the focus on tax justice and the desire to reduce income inequality, the greening and simplification of taxation, and the strengthening of tax control.

Analysis of trends in the development of tax systems in the 21st century. indicates their gradual transformation from a fiscal instrument to a comprehensive mechanism for regulating the economy, when taxes become an instrument of social justice and sustainable development.

References

Kuz, V. I. (2022). Podatkova systema [Tax system]. Chernivtsi: Chernivtsi National University named after Yurii Fedkovych.
Volokhova, I. S., Dubovyk, O. Yu., Slatvinska, M. O., et al. (2019). Podatkova systema [Tax system]. Kharkiv: Disa Plus.
Harper, R. F. (1904). The Code of Hammurabi, King of Babylon: About 2250 B.C. Chicago, IL: University of Chicago Press.
Finley, M. I. (1985). The ancient economy (2nd ed.). Berkeley: University of California Press.
Smith, A. (2019). The Wealth of Nations. Kyiv: Nash Format.
Wagner, A. (1883). Finanzwissenschaft (Vol. 2, p. 304).
OECD. (2025). Tax Policy Reforms 2025: OECD and Selected Partner Economies. Paris: OECD Publishing. Retrieved from https://www.oecd.org/en/publications/tax-policy-reforms-2025_de648d27-en.html

THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF ASSESSING INNOVATIVE DEVELOPMENT OF ENTERPRISES

2026-04-27T07:06:48+00:00

The article explores the theoretical and methodological foundations for assessing the innovative development of enterprises. It synthesizes contemporary scientific approaches (indicator-based, integrated, and functional), identifies requirements for the practical implementation of assessment methodologies, and considers spatial and sectoral specificities. Furthermore, the study substantiates the scientific and practical basis for supporting managerial decision-making and strategic planning of innovative activities.

Based on the analysis of existing interpretations, the study defines the innovative development of an enterprise as an integrated, multidimensional process. This process encompasses not only technical modernization and the implementation of innovations but also the transformation of organizational structures, management practices, and social components to enhance enterprise viability and sustainable growth in the modern economy.

A comparative analysis of modern methodological approaches to assessing innovative development (specifically indicator-based, integrated, and functional) is conducted based on criteria such as «essence», «object of assessment» and «type of result.» The article examines the characteristics of indicators used in these methodologies, analyzes their advantages and disadvantages, and specifies their application features. The study justifies the directions for adapting assessment methods to the sectoral and spatial characteristics of enterprises to ensure the accuracy and relevance of the results.

The requirements for the practical implementation of assessing the level of innovative development are analyzed, including the clarity and measurability of indicators, comparability of results across enterprises and time periods, and alignment with the enterprise's strategic goals. The research highlights the scientific and practical significance of developing comprehensive assessment systems to support managerial decisions, strategic planning, performance forecasting, and, if necessary, the adjustment of innovation policy. An effective methodology for evaluating innovative development must be grounded in computational accuracy and strategic relevance. Serving as an analytical foundation for decision-making, it becomes a prerequisite for sustained competitiveness and sustainable development.

The research findings can be utilized to create adapted methodologies for assessing innovative development across various industries and regions, as well as for implementing digital tools for analytics and modeling.

References

Kashchena N.B., Chmilʹ YE.L. Teoretyko- metodychni zasady analizu innovatsiynoho rozvytku pidpryyemstva [Theoretical and methodological principles of analyzing the innovative development of an enterprise]. Ekonomika ta suspilʹstvo, 2022, Vypusk 43, DOI: https://doi.org/10.32782/2524-0072/2022-43-56 Theoretical and methodological principles of analyzing the innovative development of an enterprise
Todorov Lyubomir, Shopova Margarita, Marinova Panteleeva Iskra, Todorova Lyubomira Innovation Metrics: A Critical Review. Economies, 2024, 12(12) DOI 10.3390/economies12120327 [in English].
Mikityuk V. Otsenivaniye effektivnosti innovatsionnoy deyatel'nosti predpriyatiy na skladakh. (Assessing the effectiveness of innovative activities of enterprises behind their warehouses) Vísnik Ternopol'skogo natsional'nogo ekonomicheskogo universiteta, 2017 r., № 4, S. 105-116. https://doi.org/10.35774/visnyk2017.04.105 [in Ukrainian].
Yarmus S. Sysytema pokaznykiv otsinyuvannya stanu innovatsiynoho potentsialu promyslovykh pidpryyemstv (System of indicators for assessing the state of the innovative potential of industrial enterprises). Ekonomichnyy prostir, 2024 (191), S.256-263.https://doi.org/10.32782/2224-6282/191-42 [in Ukrainian].
Verbovsʹkyy I., Kysla, O. Kompleksne otsinyuvannya efektyvnosti innovatsiynoyi diyalʹnosti pidpryyemstva (orhanizatsiyi) (Comprehensive assessment of the effectiveness of the innovative activity of an enterprise (organization).). Adaptyvne upravlinnya: teoriya i praktyka. Seriya Ekonomika, 2024, 19(38).https://doi.org/10.33296/2707-0654-19(38)-24 [in Ukrainian].
Dykyy YU.O., Yuryk N.YE. Metodychni pidkhody do otsinyuvannya efektyvnosti innovatsiynoyi diyalʹnosti pidpryyemstva v konteksti formuvannya ta vyboru stratehiyi innovatsiynoho rozvytku (Methodological approaches to assessing the effectiveness of an enterprise's innovative activity in the context of forming and choosing an innovative development strategy.). Naukovi innovatsiyi ta peredovi tekhnolohiyi. 2025, № 2(42) 2025. S. 325-344 https://doi.org/10.52058/2786-5274-2025-2(42)-325-344 [in Ukrainian].
Mayovetsʹ YA.M. Doslidzhennya efektyvnosti innovatsiynoho rozvytku ahrarnoho pidpryyemnytsyva v Ukrayini (Research on the effectiveness of innovative development of agricultural entrepreneurship in Ukraine). Innovatsiyna ekonomika, 2018, №1-2, S.60-69 [in Ukrainian].
Yemelʹyanov O., Petrushka T., Symak A. Innovatsiynistʹ ekonomichnoho rozvytku pidpryyemstv: sutnistʹ, vydy ta osoblyvosti otsinyuvannya (Innovativeness of economic development of enterprises: essence, types and features of assessment). Ekonomika ta suspilʹstvo, 2022 (37). https://doi.org/10.32782/2524-0072/2022-37-44 [in Ukrainian].
Pilyavoz T.M. Metodolohichni pidkhody shchodo otsinyuvannya innovatsiynoho rozvytku pidpryyemstva (Methodological approaches to assessing the innovative development of an enterprise). Efektyvna ekonomika № 4, 2012,http://www.economy.nayka.com.ua/?op=1&z=1085 [in Ukrainian].
Grechan P.YU. Innovatsiyna aktyvnistʹ v systemi rozvytku pidpryyemstva (Innovative activity in the enterprise development system Entrepreneurship and Innovatio) Pidpryyemnytstvo ta innovatsiyi, vypusk 13, 2020, s.29-33 https://doi.org/10.37320/2415-3583/13.5 [in Ukrainian].
Grechan A.P., Babych L.M. Innovatsiyno-investytsiyna diyalʹnistʹ yak bazova peredumova staloho rozvytku subʺyektiv hospodaryuvannya (Innovation and investment activity as a basic prerequisite for sustainable development of economic entities), Naukovyy visnyk Khersonsʹkoho derzhavnoho universytetu. 2019, Vypusk 34. S.26-31. [in Ukrainian].
Naidiuk, V. The nature and preconditions of enterprises’ innovative development. Marketing and Management of Innovations, 2013, 3, 251-263. https://doi.org/10.21272/mmi.2013.3-22 [in English].
Hrynʹko T.V., Kozik V.A. Problemy upravlinnya innovatsiynym rozvytkom promyslovykh pidpryyemstv v Ukrayini (Problems of managing the innovative development of industrial enterprises in Ukraine). Ekonomichnyy prostir, 2019 (151), S.148-157.https://doi.org/10.32782/2224-6282/151-13 [in Ukrainian].
Doroshkevych K., Kolinko N., Dzvonyk R. Innovatsiynyy rozvytok pidpryyemstva: sutnistʹ znachennya ta vizualizatsiya skladovykh (Innovative development of the enterprise: the essence of the meaning and visualization of the components). Ekonomichnyy prostir, 2024 (190), S.8-14.https://doi.org/10.32782/2224-6282/190-2 [in Ukrainian].
Andrusiv U.YA. Metodychnyy pidkhid do otsinyuvannya rivnya innovatsiynoho rozvytku zalizorudnykh pidpryyemstv (Methodological approach to assessing the level of innovative development of iron ore enterprise). Ekonomichnyy prostir, 2019 (145), S.115-127. https://prostir.pdaba.dp.ua/index.php/journal/article/view/10715
Hudzʹ P.V., Nechayeva I.A., Lukʺyanenko M.O. Otsinyuvannya innovatsiynosti ta kreatyvnosti v diyalʹnosti metalurhiynoho pidpryyemstva (Assessment of innovativeness and creativity in the activities of a metallurgical enterprise), Ekonomichnyy visnyk Donbasu. 2024. № 1-2 (75-76). S. 84-91. https://nasplib.isofts.kiev.ua/handle/123456789/199661 [in Ukrainian].
Ishchuk S.O., Sozansʹkyy L. Y. Porivnyalʹna statystychna otsinka innovatsiynoyi diyalʹnosti promyslovoho sektoru ekonomiky Ukrayiny (rehionalʹnyy rozriz) (Comparative statistical assessment of innovation activity of the industrial sector of the economy of Ukraine (regional breakdown). Statystyka Ukrayiny, 2022, 96(1), S.74-58. https://doi.org/10.31767/su.1(96)2022.01.05 [in Ukrainian].

INTEGRATION OF INNOVATIVE TECHNOLOGIES INTO ENTERPRISE MANAGEMENT SYSTEMS

2026-04-27T07:14:16+00:00

The article investigates the transformation of enterprise management systems through the structured use of innovative technologies, considering them not as isolated tools but as integral elements embedded into managerial processes. The research focuses on the relationship between technological solutions and the internal configuration of management systems, including information flows, business processes and decision-making procedures. It is argued that the effectiveness of technological solutions depends on the degree of their alignment with strategic objectives, organizational structure and functional characteristics of enterprise activity. Particular attention is given to the interaction between different management levels, including informational, process, organizational, managerial and strategic dimensions, which together form a unified framework for understanding transformation processes within enterprises. Within this framework, technological solutions influence not only operational efficiency but also the nature of coordination between structural units, the speed of information exchange and the logic of managerial decision-making. The study proposes a structured approach to the use of innovative technologies based on a sequence of interconnected managerial actions that ensure consistency between objectives, tools and expected outcomes. The developed algorithm includes stages of goal setting, assessment of the current state of the management system, identification of functional requirements, selection and justification of technological solutions, implementation and further adjustment based on obtained results. The presence of decision control points within this sequence enables continuous evaluation of consistency and prevents the application of ineffective or incompatible solutions. The adaptive nature of the proposed approach is achieved through feedback mechanisms and iterative refinement of managerial decisions, which allows enterprises to respond flexibly to changes in both internal and external environments without disrupting the integrity of management processes. The results demonstrate that the structured use of innovative technologies contributes to improving the quality of managerial decisions, strengthening coordination between business processes, optimizing the use of resources, increasing transparency of management actions and creating conditions for sustainable enterprise development in a dynamic environment.

References

Kuts, N. (2025). Integration of modern information technologies into the system of strategic management of an enterprise. Economy and Society, (75). Available at: https://doi.org/10.32782/2524-0072/2025-75-24
Migus I., Koval Y. Innovative development of enterprises in the conditions of digitalization of the economy. Scientific Notes of KROK University. Section 9. Innovation activity. 2021. No. 2 (62). P. 159–165. https://doi.org/10.31732/2663-2209-2021-62-159-165
Svinarova, H. B. (2020). Innovative changes in the enterprise management system. In: Business, Innovation, Management: Problems and Prospects: Proceedings of the International Scientific and Practical Conference, pp. 66–67. Available at: https://confmanagement-proc.kpi.ua/article/view/201207
Sazonova, T. O., & Vovkovinskyi, Yu. V. (2025). Mechanism of integration of digital management into the strategic development of personnel management of agri-food enterprises. Economic Space, 206, 148–153. Available at: https://doi.org/10.30838/EP.206.148-153
Bezus, A. M., Shafranova, K. V., Bezus, P. I., Shevchun, M. B., & Bezus, L. P. (2025). Digitalization as a tool for optimizing business processes in modern conditions of domestic enterprises. Investments: Practice and Experience, 15, 229–234. Available at: https://doi.org/10.32702/2306-6814.2025.15.229
Liu T. Digital Transformation and Enterprise Innovation Capability. Journal of Theoretical and Applied Electronic Commerce Research. 2025. Vol. 20, No. 2.Article 136. Available at: https://doi.org/10.3390/jtaer20020136
Uršič D., Čater T. Digital innovation in management and business: A comprehensive review, multi-level framework, and future research agenda. Journal of Business Research. 2025. Vol. 197. Article 115475. Available at: https://doi.org/10.1016/j.jbusres.2025.115475
Dindarik N., Fidan Y. The Mediating Role of Innovation Orientation in the Impact of Digital Transformation on Logistics Capabilities of Enterprises. Management. 2025. 1(2025). P. 272–296. Available at: https://doi.org/10.58691/man/202534
Naldi S., Gusty R., Saqdiah F. Digital Transformation and Innovation Management: A Systematic Literature Review. Jurnal Bisnis Mahasiswa. 2025. Vol. 5, No. 5. Available at: https://doi.org/10.60036/jbm.855
Zubrytska, M. (2025). Enterprise management in the conditions of digitalization. In: Melnyk, T. M. (ed.) International management under global challenges: collection of scientific papers of full-time and part-time students. Kyiv: State University of Trade and Economics, pp. 175–180. Available at: https://ur.knute.edu.ua/server/api/core/bitstreams/ad86c7d9-80f9-4e70-8d78-331df0412ae2/content
Svinarova, H. B., & Tkach, D. K. (2025). Innovative transformation of enterprise management system: theoretical and methodological foundations and the impact of digitalization. Economic Journal of Odessa Polytechnic University, 1(31), 113–121. Available at: https://doi.org/10.15276/EJ.01.2025.12

ECONOMIC SECURITY SYSTEM AS A COMPONENT OF INNOVATIVE STRATEGIC MANAGEMENT

2026-04-27T07:19:24+00:00

This article examines the role of the economic security system as an integral component of innovative strategic management of enterprises in the context of global instability, intensifying competition and dynamic changes in the external environment. It is argued that the dominant academic discourse focuses primarily on the instrumental provision of asset protection, whereas modern practice requires the integration of economic security into strategic management as an active driver of sustainability, competitiveness and long-term development.

The scientific novelty lies in the development of an original approach to the stages of integrating the economic security system into innovative strategic management: instrumental, adaptive, proactive and integrally-strategic levels. The key components of the economic security system (strategic, financial, innovation, intellectual and human resources, information, technical and technological, and legal) have been identified and systematised, and their complementary interaction with management processes has been substantiated.

It has been demonstrated that, whereas previously the economic security system was limited to risk control and loss prevention, today it ensures the sustainability of innovation processes by protecting intellectual property, human capital and financial resources necessary for the implementation of new technologies and business models. This approach enables enterprises to use potential threats as a source of innovative ideas, transforming risks into competitive advantages.

It has been determined that, at the current stage of development, the economic security system in innovative strategic management constitutes an integrated, dynamic subsystem of the enterprise’s overall management, designed to ensure the protection of economic interests, resource potential and competitive advantages from internal and external threats during the process of creating, implementing and commercialising innovations.

References

Alkema V.H., Litvin N.M., Kyrychenko O.S. (2015), Ekonomichna bezpeka innovatsiinoho pidpryiemstva : navch. posib. K. : Universytet «KROK». 320 s.
Pushak Ya.Ya., Trushkina N.V. (2023), Mekhanizm stratehichnoho upravlinnia ekonomichnoiu bezpekoiu derzhavy v umovakh Industrii 4.0. Efektyvna ekonomika. № 8. DOI: 10.32702/2307-
2023.8.3.
Chorna O.Yu., Khrystenko L.M., Suprun Yu.P. (2022), Kontseptualni aspekty stratehii ekonomichnoi bezpeky yak kliuchovoho elementu stratehichnoho upravlinnia ahrokholdynhamy u tsaryni zabezpechennia svitovoi prodovolchoi bezpeky. Naukovyy̆ visnyk Uzhhorodskoho natsionalnoho universytetu: Seriia ”Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo”. № 42. S. 135–148. DOI: https://doi.org/10.32782/2413-9971/2022-42-24
Labunska S.V. (2014), Kontseptsiia pobudovy systemy ekonomichnoi bezpeky pidpryiemstva v protsesi innovatsiinoi diialnosti. Problemy ekonomiky. № 4. S. 282–290. URL: http://jnas.nbuv.gov.ua/article/UJRN-0000506349Zachosova N. V., Koval O. V., Shevchenko V. V. Active and passive strategies for managing the economic security of business entities // Economics and Management. 2023. No. 1 (103). P. 43–48.
OECD. Economic Security in a Changing World. OECD Publishing, (2025). DOI: https://doi.org/10.1787/4eac89c7-en.
Xia H., Liu M., Wang P., Tan X. (2024), Strategies to enhance the corporate innovation resilience in digital era: A cross-organizational collaboration perspective. Heliyon. Vol. 10. Issue 20. DOI: https://doi.org/10.1016/j.heliyon.2024.e39132
Zachosova, N.V., Koval, O.V., Safonov, D.V. (2023), Aktyvni ta pasyvni stratehii upravlinnia ekonomichnoiu bezpekoiu subiektiv hospodariuvannia v umovakh tradytsiinykh ta innovatsiinykh zahroz. Ekonomika, upravlinnia ta administruvannia. 1(103), 43–48. DOI: https://doi.org/10.26642/ema-2023- 1(103)-43-48
Bohdaniuk I.V., Mandych S.M. (2024). Stratehichne upravlinnia bezpekoiu pidpryiemstva v umovakh hlobalnoi konkurentsii. Rehionalna ekonomika. №3(113). S. 149-156. DOI: https://doi.org/10.36818/1562- 0905-2024-3-14
Ptashchenko L.O. (2018), Stratehichne ta innovatsiine zabezpechennia rozvytku systemy ekonomichnoi bezpeky pidpryiemstva : navch. posib. K. : TsUL. 320 s.
Hrynko T., Hviniashvili T., Biriukova P. (2024), Innovatsiina skladova ekonomichnoi bezpeky pidpryiemstva. Innovation and Sustainability. (2), 20–32. DOI: https://doi.org/10.31649/ins.2024.2.20.32
Kovbatiuk M.V., Shkliar V.V., Pasenchuk P.V. (2023), Vzaiemozviazok vydiv bezpeky ta yikh systematyzatsiia za rivniamy ekonomichnykh system. Tsyfrova ekonomika ta ekonomichna bezpeka. Vyp. 7(07). S. 16-22. DOI: https://doi.org/10.32782/dees.7-3

THE EVOLUTION OF AGENCY: THE TRANSFORMATION OF AI TOOLS IN SUPPLY CHAIN MANAGEMENT

2026-04-27T07:24:05+00:00

This study examines the evolution of artificial intelligence (AI) in supply chain management through the transition from instrumental functionality to agent-based subjectivity. It is argued that the dominant scientific discourse remains largely focused on digitalization and process automation, whereas real-world applications of AI demonstrate a significantly deeper transformation associated with the progressive delegation of decision-making authority to algorithmic systems. The paper identifies and systematizes the main types of AI applied in supply chains, including analytical, predictive, generative, and agent-based models, and substantiates their complementary roles within an integrated digital management architecture.

The main scientific contribution lies in developing an original approach to identifying the stages of the evolution of AI subjectivity, encompassing instrumental, analytical-recommendation, executive-adaptive, and agent-autonomous levels. In addition, the study systematizes the key characteristics of AI agents, including autonomy, proactivity, adaptability, learning capability, and multi-agent interaction, which determine their role as active participants in management processes. It is demonstrated that modern AI agents are capable not only of data processing and predictive analytics but also of initiating, executing, and coordinating managerial actions in real time. Particular attention is given to Retrieval-Augmented Generation (RAG) as a critical mechanism for enhancing decision reliability and mitigating hallucination risks in agent-based systems. Based on the analysis of practical cases, the study demonstrates that the integration of agentic AI significantly improves the efficiency, adaptability, and resilience of supply chains. It is concluded that the further evolution of logistics systems will be associated with the development of multi-agent ecosystems capable of decentralized coordination and effective functioning under conditions of high uncertainty.

References

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Hirna, O. Tsyfrovi tekhnolohii v upravlinni lantsiuhamy postachannia. Economic Scope. 2025. No. 199. Pp. 20–25. URL: https://doi.org/10.30838/ep.199.20-25
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THE TRANSFORMATION OF INTERNATIONAL BUSINESS ETHICS IN A CLIMATE OF GEOPOLITICAL TURBULENCE

2026-04-27T07:38:42+00:00

This article examines international business ethics in the context of geopolitical turbulence. It explores the essence of international business ethics and identifies its role in shaping sustainable management models that combine economic viability with the principles of honesty, integrity and social responsibility. It is argued that international business ethics is a multifaceted phenomenon that synthesises economic interests, legal norms and moral principles to support the sustainable development of the global market.

A comparative analysis of case studies involving Unilever, Nike, Shell and Siemens has been conducted, confirming that ethical crises can be transformed into strategic advantages through proactive mechanisms for regulatory compliance and corporate social responsibility.

The key components of a management approach aimed at maintaining a balance have been identified; this includes the identification of ethical risks, the implementation of integrated compliance, systematic monitoring, and the development of an ethical culture among staff. This approach enables ethics to be transformed into a risk management tool. Stages have been established through which the ethical resilience of international business is assessed and integrated compliance is implemented within an international company. Compliance and corporate social responsibility function as complementary components of ethical regulation of international business activities. Their integration forms a system of ethical resilience, which enhances organisations’ adaptability to crises, sanctions and geopolitical turbulence, creating the conditions for sustainable development and the preservation of international reputation. A model of the «ethical balance triangle» is proposed, which ensures a balance between economic efficiency, social responsibility and political neutrality, whilst adapting to global crises. The implementation of the proposed ethical toolkit enhances reputational capital and organisational resilience in a geopolitically unstable environment, whilst their integration into corporate governance systems promotes the prevention of moral hazards and strengthens competitiveness.

References

Zarichna, O. V., Zelic, V. V. (2022), Business ethics in the conditions of European integration. Scientific Bulletin of Uzhhorod National University, Special Issue No. 44, 36–40. https://doi.org/10.32782/2413-9971/2022-44-6
Kravchenko, O. O., Antonenko, A. S. (2025), Corporate ethics as the basis of socially responsible business. Economic Space, (200), 60–63. https://doi.org/10.30838/EP.200.60-63
Lyska, P. O. (2024), Corporate social responsibility: global and Ukrainian experience; ways of global implementation. Sustainable Economic Development, 1(48), 331–338. https://doi.org/10.32782/2308-1988/2024-48-45
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Ohinok, S. V., Kogut, M. V., Kogut, A. V. (2024), Ethics and corporate social responsibility in international business. Kyiv Economic Scientific Journal, (4), 171–176. https://doi.org/10.32782/2786-765X/2024-4-24 Strii, L., Vlasova, H. (2025), Ethics and social responsibility in international marketing. Economy and Society, (77). https://doi.org/10.32782/2524-0072/2025-77-11
Shvydanenko, H., Shvydanenko, O. (2024), Corporate ethics in the context of global challenges and ensuring business economic growth. Economy and Society, (61). https://doi.org/10.32782/2524-0072/2024-61-124
Bhargav, S. K. (2023), Ethical Issues in International Business: A Comparative Study of Different Companies. International Journal of Creative Research Thoughts (IJCRT), 11(8), 265–279. URL: https://www.ijcrt.org/papers/IJCRT2308456.pdf
Holtbrügge, D. (2025), Ethical Issues in International Business Research. Management International Review. https://doi.org/10.1007/s11575-025-00598-0
Dierksmeier, C. (2024), After Business Ethics. Journal of Human Values, 30(1), 52–58. https://doi.org/10.1177/09716858231201185
Meijer, K., Smit, M. (2024), Global Survey on Business Ethics 2022–2024 – The Netherlands. In: Robinson, B., Enderle, G. (Eds.), Global Survey of Business Ethics 2022–2024: Teaching, Research and Training (Europe ed., Vol. 3, pp. 343–370). Globethics Publications; International Society of Business, Economics, and Ethics (ISBEE). https://doi.org/10.58863/20.500.12424/4316506
Miller, S. R., Moore, F., Eden, L. (2024), Ethics and international business research: Considerations and best practices. International Business Review, 33(1), Article 102207. https://doi.org/10.1016/j.ibusrev.2023.102207
O’Higgins, E. (2025), Reports from Europe: Global Survey of Business Ethics 2022–2024. Business and Professional Ethics Journal. Online First, published January 9. https://doi.org/10.5840/bpej20241227163
Singh, K. (2025). How Globalization Has Redefined Business Ethics: A Cross-Cultural and Strategic Perspective. International Journal for Multidisciplinary Research (IJFMR), 7(4), 1–11. https://doi.org/10.36948/ijfmr.2025.v07i04.48377
Taibi, A., Sekher, A., Saida, A. (2024), The impact of business ethics on enhancing knowledge management processes in Algerian enterprises — Algeria Telecom Corporation as a model. International Journal of Professional Business Review, 9(11), 1–25. https://doi.org/10.26668/businessreview/2024.v9i11.5109

ANALYSIS OF THE CONSULTANT ENGINEER’S ROLE IN THE FIDIC CONTRACTUAL FRAMEWORK WITHIN THE PARADIGM OF SUSTAINABLE DEVELOPMENT

2026-04-27T07:50:36+00:00

The article examines the role of the consulting engineer under the FIDIC contract model through the lens of sustainable development. It is emphasized that, in the context of Ukraine’s post-war reconstruction, the role of the consulting engineer is expanding significantly, as this professional serves as an independent institutional actor responsible for coordinating project participants, managing risks, ensuring quality control, and maintaining process transparency. Based on an analysis of regulatory documents, international reports, and scholarly sources, the study identifies the essence of engineering consultancy and outlines the functional duties of the consulting engineer under FIDIC contracts. The article reveals the nature of sustainable development in the infrastructure sector and identifies its three key pillars: economic, environmental, and social. It is demonstrated that the professional functions of the consulting engineer inherently correspond to each of these components. Economic sustainability is supported through cost and resource management; environmental sustainability through the implementation of climate-resilient and nature-based solutions; and social sustainability through stakeholder engagement, adherence to safety requirements, and maintenance of institutional integrity. It is established that the consulting engineer can serve as a key facilitator and ambassador of sustainable development principles in infrastructure projects, ensuring the durability, efficiency, and safety of investments. The conducted research provides a comprehensive overview of the consulting engineer’s profession and defines their central role in ensuring the sustainable development of infrastructure projects within the FIDIC contract framework. The study finds that the consulting engineer acts as an independent administrative entity combining technical expertise, managerial functions, and stakeholder coordination, thereby ensuring decision coherence and process transparency. The integration of economic, environmental, and social aspects of sustainability throughout all stages of the infrastructure project life cycle positions the consulting engineer as a pivotal element in shaping long-term resilient transport infrastructure. The findings may be used to improve infrastructure project management systems, harmonize national legislation with international standards, and strengthen the professional competencies of consulting engineers.

References

Inzhener-konsultant: subʺyekt hospodaryuvannya i fakhivetsʹ (Consulting engineer: business entity and specialist). Visnyk budivelʹnyka, 2018. URL: http://strategia.gov.ua/wp-content/uploads/2018/05/stattia-inzhener- konsultant.pdf [in Ukrainian].
A Playbook for Nature-Positive Infrastructure Development. Version 1.1. Part of the Sustainable Infrastructure Series. Geneva: FIDIC, WWF, AECOM, 2023. URL: https://www.worldwildlife.org/documents/128/3cv0m8510d_WWF_Playbook_v1_1_Pages_1_.pdf [in English].
FIDIC Climate Change Charter. Working today for a greener tomorrow. Geneva: FIDIC, 2021. URL: https://www.cace.cz/wp-content/uploads/2021/11/Climate-Charter-with-Foreword.pdf [in English].
State of the World 2023 Update: Corruption, its effects and the need to take action. Geneva: FIDIC, 2023. URL: https://issuu.com/fidic/docs/sotw_2022_corruption_report_update_final [in English].
Pihul O. V., Syomushkin V. O. Intehratsiia poniatʹ staloho rozvytku y upravlinnia proektamy v suchasni modeli zhytlovoho budivnytstva (Integration of sustainable development concepts and project management in modern housing construction models). Ekonomika ta suspilʹstvo, 2023, Issue 53. DOI: https://doi.org/10.32782/2524- 0072/2023-53-64 [in Ukrainian].
Serdiuk V. R. Pislavoiennie vidnovlennia ta zrostannia obsiahiv budivnytstva avtomobilʹnykh dorih (Post-war recovery and growth of road construction volumes). Suchasni tekhnolohii, materialy i konstruktsii v budivnytstvi, 2023, No. 2. DOI: https://doi.org/10.31649/2311-1429-2023-2-177-184 [in Ukrainian].
Tsyfra T. Yu. Instytutsiini mekhanizmy ta finansovi instrumenty vprovadzhennia vidnovliuvanykh dzherel enerhii pry rekonstruktsii zhytlovoho fondu (Institutional mechanisms and financial instruments for implementing renewable energy sources in housing stock reconstruction). Ekonomika ta suspilʹstvo, 2025, Issue 71. DOI: https://doi.org/10.32782/2524-0072/2025-71-140 [in Ukrainian].
Ministerstvo ekonomiky Ukrainy. Profesіinyi standart “Inzhener-konsultant (budivnytstvo)” (Professional Standard "Consulting Engineer (Construction)"). Order No. 108-22, 13 January 2022. URL: https://register.nqa.gov.ua/uploads/0/392-nakaz_108.pdf [in Ukrainian].
Infrastructure and Climate Change. Sustainable Infrastructure Series – A Global Leadership Forum Discussion Paper. Geneva: FIDIC, 2023. URL: https://issuu.com/fidic/docs/infrastructure_and_climate_change_july_2023_
Closing the Sustainable Infrastructure Gap to Achieve Net Zero. Geneva: FIDIC; EY, 2023. URL: https://issuu.com/fidic/docs/closing_the_sustainable_infrastructure_gap_to_hit_?fr=xKAE9_zU1NQ [in English].
Zakon Ukrainy “Pro arkhitekturnu diialʹnistʹ” № 687-XIV vid 20.05.1999 (Law of Ukraine “On Architectural Activity”). URL: https://zakon.rada.gov.ua/laws/show/687-14#Text [in Ukrainian].
Zakon Ukrainy “Pro rehuliuvannia mistobudivnoi diialʹnosti” № 3038-VI vid 17.02.2011 (Law of Ukraine “On the Regulation of Urban Development”). URL: https://zakon.rada.gov.ua/laws/show/3038-17#Text [in Ukrainian].
Zvit pro priamі zbytky infrastruktury vid ruinuvanʹ vnaslidok viiskovoi ahresii rosii proty Ukrainy stanom na lystopad 2024 (Report on direct infrastructure losses due to Russia’s military aggression against Ukraine as of November 2024). Kyiv School of Economics, 2025. URL: https://kse.ua/wp- content/uploads/2025/02/KSE_Damages_Report-November-2024-UA.pdf [in Ukrainian].
Havrylov A. V. Inzhynirynh ta konsaltynh u budivnytstvi: katehoriino-poniatiinyi aspekt (Engineering and consulting in construction: categorical-conceptual aspect). Investytsii: praktyka ta dosvid, 2019, No. 13, pp. 111–114. DOI: https://doi.org/10.32702/2306-6814.2019.13.111
Vysnovok naukovo-pravovoi ekspertyzy shchodo pravovoho rehuliuvannia vidnosyn, pov’iazanykh iz diialʹnistiu inzhenera-konsultanta pid chas realizatsii budivelʹnykh proiektiv (Scientific and legal expert opinion on regulation of relations related to the consulting engineer’s activity during construction project implementation). Kyiv: V. M. Koretsky Institute of State and Law, NAS of Ukraine, 2025. URL: https://iceg.com.ua/wp- content/uploads/2025/10/Vysnovok-Naukovo-Pravovoi-Ekspertyzy-20.10.2025-A.pdf [in Ukrainian].
Peredumovy ta perevahy zaluchennia inzhenera-konsultanta do realizatsii budivelʹnykh proiektiv (Prerequisites and advantages of engaging a consulting engineer in construction project implementation). Building Engineering Tasks in the Reconstruction of Ukraine, MGIK Meeting, Kyiv, 5 December 2024. URL: https://iceg.com.ua/wp- content/uploads/2025/01/Pro-zaluchennia-IK.pdf [in Ukrainian].
Druzhynin M., Ivanina O., Kolomiets V., Bubon S. Funktsionalʹna koordynatsiia diialʹnosti konsaltynhovykh ta inzhynirynhovykh kompanii iz osnovnymy za tsikavlenymy storonamy budivelʹnoho developerʹskoho proiektu (Functional coordination of consulting and engineering companies with key stakeholders of a construction development project). Shliakhy pidvyshchennia efektyvnosti budivnytstva, 2025, Issue 55(1). DOI: https://doi.org/10.32347/2707- 501x.2025.55(1).217-229 [in Ukrainian].
State of the World 2025: Infrastructure Adaptation for Emerging Economies. FIDIC, 2025. URL: https://issuu.com/fidic/docs/sotw_2025_0919_spread [in English].

ADMINISTRATIVE AND OPERATIONAL MECHANISMS FOR MANAGING THE FUNDRAISING ACTIVITIES OF MODERN CHARITABLE FOUNDATIONS

2026-04-27T07:54:53+00:00

Intensified competition for limited donor resources and increasing requirements for transparency in the activities of charitable foundations necessitate a qualitative transformation of management approaches. The implementation of quantitative efficiency indicators allows for the transformation of fundraising from a simple "fundraising process" into a managed business system. This minimizes emotional bias in management and enables a clear calculation of the cost of each unit of aid attracted, which is critical for ensuring the long-term viability of the organization.

The relevance of this study lies in the need for rapid adaptation of the charitable sector to wartime conditions by replacing obsolete bureaucratic mechanisms with agile operational models.

The article addresses current issues regarding the modernization of the management system for non- profit organizations in conditions of high socio-economic volatility and challenges caused by the full-scale military invasion. The transformation of operational and administrative mechanisms for managing the fundraising activities of charitable foundations is investigated as a key factor in their financial stability. The implementation of short iterations as an effective administrative lever for operational management and a model for forming cross-functional teams is proposed. The feasibility of transitioning from classical waterfall planning models to agile methodologies, which significantly increases the speed of foundations' response to critical challenges, is substantiated. The author's fundraising operational efficiency ratio, which ensures the transition to a data-driven resource management model, was developed and tested in practice. It is proved that the interaction of strategic administrative decisions with current operational analytics ensures a 25–30% increase in fundraising effectiveness. Mechanisms are proposed that allow for a significant reduction in the cost of attracting a unit of charitable assistance. The research results can be implemented into the activities of charitable organizations to optimize their internal management architecture.

References

Nikolaienko, D. V., Lukyanyk, R. V., & Soima, S. Yu. (2024). Project management methodologies: a comparative analysis of Agile, Scrum and Waterfall. Successes and Achievements in Science, 10(10), 641-656. DOI: https://doi.org/10.52058/3041-1254-2024-10(10)-641-656
Filippov, V. Yu., Moroz, O. M., & Martyniuk, A. S. (2022). Transformation of the management system of charitable foundations under the influence of war challenges. Economy and Society, (41). DOI: https://doi.org/10.15276/EJ.01.2025.13
Tsiupa, O. P., & Lialiuk, V. I. (2025). Financial transformation of the charitable sector in wartime conditions. Actual Problems of the Regional Economy Development, 2(21), 312–322. DOI: https://doi.org/10.15330/apred.2.21.312-322
Maliukhov, O. S. (2024). Fundraising in the conditions of martial law in Ukraine: theoretical aspects. Scientific Innovations and Advanced Technologies, 7(35), 155–168. DOI: https://doi.org/10.52058/2786-5274-2024-7(35)-155-
Denning, S. (2017). The age of agile. Strategy & Leadership, 45(1), 3–10. DOI: https://doi.org/10.1108/SL-12- 2016-0086
Hyyrynen, J. (2019). Agile Methods and Their Impact on Project Management and Contracting [PhD dissertation, University of Lapland].
Nikita, N. A., et al. (2024). Digital Transformation in Non-Profit Organizations: Strategies, Challenges, and Successes. American International Journal of Multidisciplinary Research, 2(5), 104–108. DOI: https://doi.org/10.62127/aijmr.2024.v02i05.1097
Kazanskaia, A. N. (2021). Data-Driven Decision-Making in Non-Profit Organizations: Strategies for Enhancing Impact. Journal of Non-Profit Studies, 3(1), 45–58. DOI: https://doi.org/10.64357/neya-gjnps-dt-anl-01
Sargeant, A., & Shang, J. (2020). Fundraising Management. Routledge. DOI: https://doi.org/10.4324/9781003097433
Werke, S. Z., & Bogale, A. T. (2024). Nonprofit Marketing: A Systematic Review. Journal of Nonprofit & Public Sector Marketing, 36(5), 529–554. DOI: https://doi.org/10.1080/10495142.2023.2290531
Krause, D. (2025). AI Agents and Automation in Small Non-Profit Organizations' Accounting Functions. DOI: http://dx.doi.org/10.2139/ssrn.5082437
Revtiuk, Y., & Ivanova, T. (2024). Implementation of the Community Resilience Approach in the System of Crisis Management of Ukraine in 2022-2024. European Research Studies Journal, XXVII(S2), 712–731.
Shapovalova, T. (2020). The role of monitoring and evaluation of social projects and programs in improving the quality of social services. Economic Analysis, 30(1, Part 2), 180-186. DOI: https://doi.org/10.35774/econa2020.01.02.180
Opendatabot. (2024). The 3 largest foundations collected 28% more donations in 2024: website. URL: https://opendatabot.ua/analytics/donates-in-war-2024

LABOUR-RESOURCE COMPETITIVENESS OF SME: ESSENCE, ASSESSMENT METHODOLOGY, AND ANALYTICAL INDICATORS

2026-04-27T07:57:56+00:00

The article substantiates the expediency of identifying labour-resource competitiveness of micro, small, and medium-sized enterprises as a distinct analytical category under conditions of intensifying global competition for labour. The relevance of the topic is determined by the fact that, for SME, labour shortages have ceased to be a local issue of personnel management and have become a systemic constraint on growth, innovation activity, and business scaling. The purpose of the article is to clarify the essence of labour-resource competitiveness of SME, distinguish it from adjacent concepts, and develop a methodological approach to its assessment through a system of interconnected indicators. The methodological basis of the study combines the provisions of competition theory, approaches to analysing competition in the labour market, the multidimensional logic of the OECD Job Quality Framework, and generalisations of contemporary Ukrainian research on personnel security, employer branding, and staff stability. Labour-resource competitiveness of SME is defined as the integral ability of an enterprise to form, implement, and maintain such a system of employment conditions, work organisation, motivation, professional development, and staff stabilisation that provides relative advantages in attracting, retaining, and productively using labour resources compared to other employers in the relevant labour market. The proposed assessment model is based on an index approach including three blocks: staff attractiveness, staff stability, and personnel use performance. The article substantiates the procedure for normalising stimulating and de-stimulating indicators, shows the logic of aggregating indicators into partial and integral indices, and demonstrates the possibility of applying the methodology at the micro-, meso-, and macro-levels. Special attention is paid to the fact that SME cannot be assessed only through wage indicators because their competitive position in the labour market is also shaped by flexibility of work organisation, proximity of management to employees, opportunities for training, reputation in the local labour market, and the ability to keep a stable personnel core under conditions of migration pressure and labour scarcity. The study also argues that strengthening labour-resource competitiveness of SME requires a combination of internal managerial decisions and systemic public policy measures aimed at improving the business ecosystem, reducing administrative and regulatory barriers, expanding access to finance and training, and creating institutional conditions that enable SME to compete more effectively for labour resources. The practical implication of the proposed methodology is that it can be used both for an internal HR and management audit of a single enterprise and for comparative diagnostics of groups of SME by sector, region, or organisational model. It also provides a basis for identifying systemic barriers that weaken the ability of SME to compete for labour, including tax and administrative burdens, limited financing opportunities, insufficient support for staff training, and weak institutional mechanisms of labour-market matching. Future research should focus on empirical testing of the index on Ukrainian SME and on the calibration of indicator weights for industries with different labour-intensity and qualification profiles.

References

OECD. SME and entrepreneurship. Available at: https://www.oecd.org/en/topics/SME-and- entrepreneurship.html
Ministerstvo ekonomiky Ukrainy. Analiz stanu ta problem rynku pratsi: naiavna ta prohnozovana kilkist liudei za katehoriiamy (rehiony, profesii, status zainiatosti toshcho) (kviten 2025) [Analysis of the state and problems of the labor market: actual and forecasted number of people by categories (regions, professions, employment status, etc.) (April 2025)]. Available at: https://me.gov.ua/Documents/Detail?id=d7994559-e2cb-4b49-b2fa- 86ba08bfe1e3&lang=uk-UA&title=AnalizStanuTaProblemRinkuPratsi- NaiavnaTaPrognozovanaKilkistLiudeiZaKategoriiami-regioni-Profesii-StatusZainiatostiToscho-kviten2025-
Natsionalnyi bank Ukrainy. Infliatsiinyi zvit, zhovten 2025 roku [Inflation Report, October 2025]. Available at: https://bank.gov.ua/ua/news/all/inflyatsiyniy-zvit-jovten-2025-roku
Cazes, S., Hijzen, A., Saint-Martin, A. (2015). Measuring and Assessing Job Quality: The OECD Job Quality Framework. OECD Social, Employment and Migration Working Papers, No. 174. DOI: 10.1787/5jrp02kjw1mr-en. Available at: https://www.oecd.org/en/publications/measuring-and-assessing-job-quality_5jrp02kjw1mr-en.html
Mazhar, M. A. (2010). Vplyv trudovykh resursiv na konkurentospromozhnist pidpryiemstva [The impact of labor resources on enterprise competitiveness]. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. Seriia: Ekonomichni nauky, No. 2 (52), pp. 258–261. DOI: 10.26642/jen-2010-2(52)-258-261. Available at: https://ven.ztu.edu.ua/article/view/68154/64514
Semykina, M. V. (2008). Konkurentsiia i konkurentospromozhnist na rynku pratsi: metodolohiia vyznachennia [Competition and competitiveness in the labor market: methodology of definition]. Demohrafiia ta sotsialna ekonomika, No. 2 (10), pp. 94–103. Available at: https://dspace.nbuv.gov.ua/bitstream/handle/123456789/8930/10- Semikina.pdf?sequence=1
Adamovska, V. S., Astafieva, K. O., Shepeliuk, V. A. (2022). Vyznachennia rivnia konkurentospromozhnosti na rynku pratsi za kryteriiem materialnoho stymuliuvannia [Determining the level of labor-market competitiveness by the criterion of material incentives]. Vcheni zapysky Universytetu “KROK”, No. 1 (65), pp. 50–57. DOI: 10.31732/2663-2209-2022-65-50-57. Available at: https://snku.krok.edu.ua/index.php/vcheni-zapiski-universitetu- krok/article/view/482
Zavidna, L. D., Mykolaichuk, I. P. (2023). Kontseptsiia formuvannia ta rozvytku brendu robotodavtsia v Ukraini pid chas viiny [The concept of employer brand formation and development in Ukraine during the war]. Halytskyi ekonomichnyi visnyk, Vol. 85, No. 6, pp. 155–166. DOI: 10.33108/galicianvisnyk_tntu2023.06.155. Available at: https://galicianvisnyk.tntu.edu.ua/pdf/85/1246.pdf
Tsymbaliuk, S. O. (2018). Brend robotodavtsia: metodolohiia doslidzhennia ta praktyka formuvannia [Employer brand: research methodology and practice of formation]: monohrafiia. Kyiv: KNEU, 227 p. Available at: https://ir.kneu.edu.ua/bitstream/handle/2010/35635/Tsymbalyuk_brend_18.pdf?sequence=1&isAllowed=y Samoliuk, N. M., Yurchyk, H. M. (2017). Plynnist personalu: indykator kadrovoi bezpeky pidpryiemstva [Staff turnover: an indicator of enterprise personnel security]. Ekonomika i suspilstvo, No. 12, pp. 500–508. Available at: https://economyandsociety.in.ua/journals/12_ukr/84.pdf
Pikhniak, T. (2022). Analiz pokaznykiv plynnosti personalu vyrobnychoho pidpryiemstva [Analysis of staff turnover indicators at a manufacturing enterprise]. Modeling the Development of the Economic Systems, No. 2, pp. 154–166. DOI: 10.31891/mdes/2022-4-20. Available at: https://mdes.khmnu.edu.ua/index.php/mdes/article/view/70
Kroky Planu Ukrainy 2024–2027: dokument Ukraine Facility [Steps of the Ukraine Plan 2024–2027: Ukraine Facility document]. Available at: https://www.ukrainefacility.me.gov.ua/wp- content/uploads/2024/12/1_krokyplanuukrainy_2024-2027ua.pdf (
Kabinet Ministriv Ukrainy. (2024). Pro skhvalennia Stratehii demohrafichnoho rozvytku Ukrainy na period do 2040 roku: rozporiadzhennia Kabinetu Ministriv Ukrainy vid 30.09.2024 No. 922-r [On approval of the Strategy of Demographic Development of Ukraine for the period until 2040: Order of the Cabinet of Ministers of Ukraine dated 30.09.2024 No. 922-r]. Available at: https://zakon.rada.gov.ua/go/922-2024-%D1%80 (
Kabinet Ministriv Ukrainy. (2024). Pro zatverdzhennia planu zakhodiv z realizatsii u 2024–2027 rokakh Stratehii demohrafichnoho rozvytku Ukrainy na period do 2040 roku: rozporiadzhennia Kabinetu Ministriv Ukrainy vid 01.11.2024 No. 1091-r [On approval of the action plan for implementation in 2024–2027 of the Strategy of Demographic Development of Ukraine for the period until 2040: Order of the Cabinet of Ministers of Ukraine dated 01.11.2024 No. 1091-r]. Available at: https://zakon.rada.gov.ua/go/1091-2024-%D1%80

FORMATION OF A CHANGE MANAGEMENT MECHANISM IN THE SYSTEM OF ENTERPRISE CONSUMER CAPITAL MANAGEMENT

2026-04-27T08:03:14+00:00

The article substantiates theoretical and applied provisions of change management in the system of enterprise consumer capital management. Consumer capital is defined as a system of relationships with customers, the parameters of which are formed within business processes and can be purposefully influenced through managerial decisions. It is determined that transformation of business processes acts as the key factor affecting customer engagement, loyalty, interaction intensity and economic performance of relationships. Particular attention is paid to the role of change management as an integrative tool that ensures coordination between internal capabilities of the enterprise and dynamic changes in the external environment. It is established that effective management of consumer capital requires a systematic impact on the processes of attracting, servicing and retaining customers, which ensures targeted transformation of interaction parameters and improves the quality of customer relationships. A mechanism of change management in the system of consumer capital management is developed based on the relationship between business processes, interaction parameters and management tools. Its structure includes subject and object of management, goals, methods, tools and an evaluation system, which ensures consistency and effectiveness of managerial decisions. Organizational, economic and informational methods of change implementation are substantiated as key instruments of managerial influence. The use of digital and analytical tools for monitoring consumer behavior and processing customer data is defined as a basis for improving decision-making and increasing responsiveness of enterprises to market transformations. A system of indicators for evaluating consumer capital is proposed, which provides feedback, supports continuous improvement of management processes and ensures alignment of managerial actions with achieved results. The application of the proposed mechanism ensures adaptability of the enterprise to external changes, increases efficiency of customer relationships, strengthens competitive positions and supports sustainable long-term development.

References

Nahornyi, Ye. I., & Berezova, S. M. (2020). Methodological principles of consumer capital diagnostics for assessing market prospects of product innovations. Scientific Bulletin of Uzhhorod National University, 33(1), 119–123. Available at: https://doi.org/10.32782/2413-9971/2020-33-21
Kolodiziev, O. M., & Boiko, N. O. (2015). Formation of strategies for managing consumer capital of a machine-building enterprise. Actual Problems of Economics, 12(174), 168–180. Available at: https://repository.hneu.edu.ua/jspui/bitstream/123456789/12196/1/168-180.pdf
Holysheva, Ye. O. (2012). Principles of formation of organizational and economic mechanism of consumer capital management of an industrial enterprise. Efektyvna ekonomika, 7. Available at: http://www.economy.nayka.com.ua/?op=1&z=1294
Ishchenko, N. (2024). Enterprise capital management: theoretical and practical aspects. Economy and Society, (70). Available at: https://doi.org/10.32782/2524-0072/2024-70-108
Lepeiko, T. I., & Sheianova, Yu. D. (2021). Model of organizational capital management of enterprises. Ukrainian Journal of Applied Economics, 6(2), 226–232. Available at: https://doi.org/10.36887/2415-8453-2021-2-28
Bublyk, L., & Haba, M. (2024). Mechanism of change management in the consumer market of Ukraine affected by the war (on the example of SE “ADIDAS-UKRAINE”). Sustainable Development of Economy, 3(50), 266–270. Available at: https://doi.org/10.32782/2308-1988/2024-50-40
Arefieva, O., Zalizniuk, V., Arefiev, S., & Andriienko, M. (2024). Economic adaptation of intellectual capital of industrial enterprises in improving competencies of professional groups: motivational and engineering aspect. Adaptive Management: Theory and Practice. Series Economics, 19(38). Available at: https://doi.org/10.33296/2707- 0654-19(38)-08
Dmytrenko, I. (2016). Structural transformation of retail trade in the context of globalization. Foreign Trade: Economics, Finance, Law, 4, 64–74.
Osypova, Ye., & Filipenko, I. (2026). Management of retail network development based on geoanalytical and intelligent technologies. Economic Synergy, 1, 218–234. Available at: https://doi.org/10.53920/ES-2026-1-15
Markina, I. A., & Marchyshynets, S. M. (2019). Development of innovation and investment potential of the industrial sector. Actual Problems of Innovative Economy and Law, 2, 5–11. Available at: https://doi.org/10.36887/2524-0455-2019-2-1

PARADIGMATIC AND METHODOLOGICAL GUIDELINES FOR THE DEVELOPMENT OF BUSINESS PROCESSES IN TRANSPORT COMPANIES

2026-04-27T08:24:25+00:00

This article examines the paradigmatic and methodological frameworks for the development of business processes in transportation companies amid current conditions of economic, political, and security instability, digital transformation, and growing uncertainty. It analyzes contemporary approaches to the organization and management of business processes, including systemic and process-oriented approaches, which enable enterprises to ensure the autonomy of subsystems, quickly adjust routes and logistics schemes, maintain critical functions in the event of infrastructure disruption, and effectively interact with partners, customs and border services, EU operators, and other stakeholders.

Particular attention is paid to business processes in the field of technological innovation, which are viewed as a workflow with clearly defined boundaries, beginning with supplier resources (material, human, and informational) and ending with the implementation of new technologies, improved products, information systems, or new energy sources. The study examines the role of digitalization, data analytics, and automated management systems in enhancing the efficiency, accuracy, and adaptability of processes, as well as their impact on the strategic viability of enterprises.

It has been established that modern transportation companies are shifting from a "growth-oriented optimization" model to a model based on "resilience and adaptability as the foundation of business viability." A process-oriented approach facilitates the creation of alternative routes and backup subsystems, the digitization of critical operations, and increased transparency through modern monitoring systems.

The novelty of this study lies in the systematization of paradigmatic and methodological guidelines for business process management, as well as the integration of the principles of sustainability, adaptability, digitalization, risk-based management, and customer-centricity within the context of modern transportation companies.

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APPLICATION OF VECTOR AUTOREGRESSIVE MODELS FOR THE ANALYSIS OF DYNAMICS AND FORECASTING OF MACROECONOMIC PROCESSES IN UKRAINE

2026-04-27T08:29:07+00:00

The article provides a comprehensive analysis and evaluation of the effectiveness of using vector autoregressive models for modeling and forecasting macroeconomic processes in Ukraine. It is substantiated that under conditions of a high level of uncertainty and structural transformations, traditional econometric approaches often have a limited ability to account for complex interrelationships, which reduces the accuracy of forecasts. Instead, the use of vector autoregressive models allows for the investigation of dynamic interdependencies between variables, treating them as a single system of endogenous indicators.

Based on official statistical data, an information base for the research was formed, including indicators of gross domestic product, consumer price index, lending rate, and real effective exchange rate. Using the construction of a Pearson correlation matrix, key empirical patterns were identified, in particular, a critically high direct dependence between gross domestic product, consumer spending, and imports, indicating a structural vulnerability of the economy and the problem of multicollinearity. A powerful pass-through effect of the exchange rate to domestic inflation and stagflationary markers, where price increases suppress industrial production, was also identified. Additionally, a graphical analysis of the indicators' development trajectories was conducted, which allowed for the visualization of the synchronicity of their movement and the identification of significant structural breaks caused by the crisis shocks of 2014–2015 and 2022.

The research methodology involved the transition to stationary time series through log-differencing, the stability of which was confirmed by the augmented Dickey-Fuller test. The quality of the constructed vector autoregressive model was verified using the backtesting method on test data for the years 2024–2025. The calculated mean absolute percentage error, which amounted to 1.29% for the consumer price index and 4.4% for gross domestic product, confirms the high accuracy and feasibility of using the chosen tools. The generated forecast for 2026–2028 indicates a gradual slowdown of inflation to 5% and stable growth of the nominal gross domestic product.

References

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TRANSFORMATION OF GLOBAL MARKETS UNDER THE INFLUENCE OF ARTIFICIAL INTELLIGENCE, AUTOMATION AND ROBOTISATION IN THE CONTEXT OF DYNAMIC ECONOMIC ENVIRONMENT

2026-04-27T08:34:33+00:00

The rapid spread of artificial intelligence, software automation and industrial robotics is changing costs, productivity and the nature of competition, transforming global markets for goods and services, labor and capital. Against the backdrop of a changing economic environment, fluctuations in demand, supply and financial flows make it difficult to predict market development, increase the unevenness of access to data, computing infrastructure and competencies, which creates risks of employment polarization, concentration of market power and technological fragmentation.

The article is devoted to the study of the impact of digital technologies, in particular artificial intelligence, as well as automation and robotization processes on the transformation of global markets for goods and services, labor and capital and to the identification of priority areas for ensuring the readiness of national economies and companies for technological shifts in the context of a dynamic economic environment. To achieve this goal, methods of analysis and synthesis of scientific approaches, logical generalization and comparative analysis, statistical and graphical-analytical methods were used.

The article examines the framework of three interconnected “layers” of transformation: artificial intelligence as a technology for data processing and decision generation; automation as process optimization and redistribution of functions between people and digital agents; robotization as a replacement or addition of physical labor with autonomous machines. It is established that in the labor market under the influence of artificial intelligence, the exposition of tasks, a shift in demand for new skills, and the need for retraining and upskilling are decisive; in commodity markets, robotization affects the cost, quality, and flexibility of production; in the service sector, generative AI reduces costs for content and office processes and accelerates the emergence of scalable digital business models; in capital markets, investment demand for computing, network, and energy infrastructure is growing. Priority areas for ensuring the readiness of national economies and companies for technological shifts have been identified: development of digital infrastructure and human capital, improvement of data regulation and competition policy, as well as policies to support professional mobility and labor market adaptation.

References

Panchenko, O. O. (2025). “Vplyv robotyzatsii na rynok pratsi: tendentsii ta vyklyky” [The impact of robotization on the labour market: trends and challenges]. Ekonomichnyi prostir, 200, 79-83. DOI: https://doi.org/10.30838/EP.200.79-83. (in Ukrainian)
Pertsov, A.S., Sachovska, V.A. (2025). “Vplyv avtomatyzatsii ta shtuchnoho intelektu na zainiatist, zarobitnu platu ta produktyvnist” [The impact of automation and artificial intelligence on employment, wages and productivity]. Prykladni pytannia matematychnoho modeliuvannia, 8(1), 137-146. DOI: https://doi.org/10.32782/mathematical- modelling/2025-8-1-13. (in Ukrainian)
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Tsybuliak, A. H. (2025). “Vplyv tekhnolohii shtuchnoho intelektu na mizhnarodnu konkurentospromozhnist: analiz suchasnykh ekonomichnykh pidkhodiv” [The impact of artificial intelligence technologies on international competitiveness: an analysis of contemporary economic approaches]. Investytsii: praktyka ta dosvid, 13, 16-24. DOI: https://doi.org/10.32702/2306-6814.2025.13.16. (in Ukrainian)
Shkurat, M. Ye., Kushko, Z. I. and Shkurat, O. Ye. (2024). “Analiz stanu svitovoho rynku pratsi v umovakh hlobalnoi didzhytalizatsii” [Analysis of the global labour market under conditions of global digitalization]. Aktualni problemy ekonomiky, 4(274), 66-79. DOI: https://doi.org/10.32752/1993-6788-2024-1-274-66-79. (in Ukrainian)
Yak Ukraina rozvyvatyme ShI do 2030 roku – prezentuvaly draft stratehii. [How Ukraine will develop AI by 2030 – a draft strategy was presented], аvailable at: https://thedigital.gov.ua/news/technologies/iak-ukrayina- rozvyvatyme-shi-do-2030-roku-prezentuvaly-proyekt-stratehiyi
Yasynok, M. M., Yasynok, D. M. (2022). “Robotyzatsiia svitovoi ekonomiky ta yii vplyv na ekonomichnyi i pravovyi rozvytok Ukrainy” [Robotization of the world economy and its impact on the economic and legal development of Ukraine]. Ekonomika ta suspilstvo, 40. DOI: https://doi.org/10.32782/2524-0072/2022-40-51. (in Ukrainian)
Acemoglu, D., Restrepo, P. (2020). Robots and Jobs: Evidence from US Labor Markets. Journal of Political Economy, 128(6), 2188-2244. DOI: https://doi.org/10.1086/705716
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FORMATION OF THE ECONOMIC MECHANISM FOR ENSURING THE ECONOMIC SUSTAINABILITY OF TRANSPORT ENTERPRISE

2026-04-27T08:39:01+00:00

The article examines the theoretical and applied aspects of forming an economic mechanism for ensuring the economic sustainability of a transport enterprise. The relevance of the topic is substantiated in the context of increasing uncertainty, risks, and the impact of crisis phenomena, particularly due to martial law conditions. Economic sustainability is defined as the ability of an enterprise to ensure stable operation, efficiently use resources, and adapt to changes in the external environment. The expediency of developing an “economic sustainability ensuring mechanism” rather than an “economic sustainability management mechanism” is justified. The definition of the economic mechanism for ensuring the economic sustainability of a transport enterprise is proposed as a set of interconnected elements, tools, and managerial decisions, and the objectives of the mechanism are formulated. The main elements of such a mechanism are identified, including accounting and analytical support, external and internal factors, assessment of economic sustainability, planning and economic instruments, risk management, and measures to ensure economic sustainability. Their role in ensuring economic sustainability is revealed. The factors influencing the economic sustainability of transport enterprises are systematized, and the necessity of their consideration in the formation of the sustainability mechanism is substantiated. Scientific approaches to the assessment of enterprise economic sustainability are analysed. The author proposes a system of indicators for assessing economic sustainability across the main areas of enterprise activity, as well as an integral indicator of enterprise capabilities, which makes it possible to take into account not only the current state but also the potential for development and resilience to crisis phenomena. A set of measures to ensure economic sustainability is developed within the framework of financial, production and technical, personnel, organizational, and marketing components. The implementation of these measures will ensure optimal solvency and profitability indicators, increase the efficiency of resource utilization, ensure the continuity of the transport process, enhance labor productivity and service quality, and improve management efficiency and the enterprise’s adaptability to environmental changes.

References

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Grynko, Т., Hviniashvili, Т. and Aleshchenko, V. (2021), “Strategic management as an element of organizational and economic mechanism to ensure economic sustainability of the enterprise”, Ekonomika ta derzhava, vol. 12, pp. 30-34. DOI: 10.32702/2306-6806.2021.12.30.
Torokhtii B., Krasnorutskyy O. Mechanism of management of economic sustainability of agricultural enterprise. Ukrainian Journal of Applied Economics. 2021. Volume 6. No. 2, pp. 274-279. DOI: https://doi.org/10.36887/2415- 8453-2021-2-34.
Shuliarenko, S., & Pavlenko, A. (2025). Features of the mechanism for ensuring the economic stability of a transport enterprise. Materials of the sixth international scientific and practical conference «Management and administration responses to hybrid threats» (Kyiv, November 25-26, 2025) (pp. 306-308). Kyiv: NTU, KhNURE, MNTU. URL: https://drive.google.com/file/d/1tF_7g4M8LkFNSQ0e5OTwYOBjP6cXAaMz/view.
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A MODEL OF HYBRID INTELLIGENCE IN AN ENTERPRISE’S HUMAN RESOURCE MANAGEMENT SYSTEM AS A TOOL FOR ENHANCING THE FLEXIBILITY OF MANAGEMENT DECISIONS IN A CONSTANTLY CHANGING ENVIRONMENT

2026-04-27T08:42:46+00:00

This article examines the theoretical, methodological, and practical aspects of integrating hybrid intelligence into an enterprise’s human resource management system amid constant changes in the external environment, the digital transformation of the economy, and increasing uncertainty in business processes. It is shown that the current stage of management system development is characterized by a transition from traditional models of personnel administration to intelligent HR platforms that combine the analytical capabilities of artificial intelligence with human managerial experience, intuition, and emotional intelligence.

It has been established that the synergistic combination of human and artificial intelligence forms the concept of hybrid intelligence, which contributes to increasing the flexibility, adaptability, and strategic resilience of the human resources management system. The paper analyzes current trends in the use of artificial intelligence (AI) technologies in the processes of recruitment, competency assessment, employee turnover forecasting, performance management, and personnel development.

The advantages of automated processing of large datasets to support managerial decision-making are highlighted, as are the limitations of fully automating HR functions without taking into account socio- psychological and ethical factors. The paper argues for the feasibility of transitioning to a hybrid management model that integrates the analytical precision of digital tools with a manager’s strategic thinking, ensuring a comprehensive approach to optimizing human resources management processes.

The scientific novelty of this study lies in clarifying the meaning of the term “hybrid intelligence” in the context of human resource management, developing a conceptual approach to its implementation, and identifying mechanisms for the interaction between human and artificial intelligence as a tool for ensuring flexible enterprise management in a dynamic and uncertain environment. The practical significance of this work lies in providing methodological recommendations for the implementation of hybrid HR solutions, which allow for improving the effectiveness of management decisions, reducing the risks of personnel turnover, and optimizing personnel development processes.

The study examines the prospects for the further development of hybrid management models, their scaling in large and medium-sized enterprises, as well as their integration with other digital transformation systems to ensure the sustainable development of organizations in the new economic environment.

References

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Davenport, T. H., & Ronanki, R. (2018). Artificial intelligence for the real world. Harvard Business Review, January-February, аvailable at: https://hbr.org/2018/01/artificial-intelligence-for-the-real-world
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Kolot, A. M., & Herasymenko, O. O. (2022). Employment model of the 21st century: Transformational effects of digitalization. Economics and Entrepreneurship, 49, аvailable at: https://ir.kneu.edu.ua/handle/2010/38640
Derhachova, H. M., & Koleshnia, Ya. O. (2020). Digital transformation of business: Essence, characteristics, requirements, and technologies. Economic Bulletin of NTUU “KPI”. https://doi.org/10.20535/2307- 5651. 17.2020.216367, аvailable at: https://ev.fmm.kpi.ua/article/view/216367
Panchenko, I., & Kryvenko, N. (2024). Formation of personnel management strategy under conditions of digital business transformation. Digital Economy and Economic Security, 6(15), аvailable at: https://ouci.dntb.gov.ua/works/98aORp17/
Karpenko, O. V., Herman, D. V., Hamkrelidze, K. Yu., Shulha, L. P., & Burtova, O. Ye. (2025). Hybrid intelligence as a tool for digital development of public participation in public administration. Strategy of Economic Development of Ukraine, 56, 74–82. https://doi.org/10.33111/sedu.2025.56.074.082, аvailable at: https://ir.kneu.edu.ua/handle/2010/52012
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