The issues of the monetary policy of the state, its methods and tools are considered. The methodologies and results of the currency policy are studied. Two real banking systems are distinguished: the Federal Reserve System (Fed) and the European Central Bank (ECB). The dynamics of interest rates of the US Federal Reserve, the US consumer price index, the interest rates of the ECB, the consumer price index of the ECB, the interest rates of the NBU and the consumer price index of Ukraine in 2022–2024 have been studied. The problems of positive and negative dynamics of changes in the instruments of formation of domestic currency policy on the basis of international experience are analyzed. The goals of formation of foreign exchange reserves and the policy of currency intervention are allocated. It is shown how the methods and instruments of currency policy work: interest rates, exchange rate, foreign exchange reserves, foreign exchange interventions. It is noted that with an excessively fast inflation rate, a change in interest rates will not be effective. The functions of the exchange rate and its dependence on interest rates are revealed. The function and significance of the country's foreign exchange reserves during foreign economic changes and fluctuations are determined. The functions of currency interventions as a method of currency policy in the short term are revealed. The real example of the United States shows the successful experience of the Federal Reserve System during the global crisis of the Covid-19 pandemic. The work of the European Central Bank is studied. The combination of all the above instruments of currency policy is the key to a balanced budget of the state. No economy in a country can exist without a constant cash flow, where both foreign and government currencies are in constant circulation and exchange. The difference in the period of implementation of both systems and the nearest possible prospects for the implementation of their policy is reflected. Proposals have been made to improve the currency policy of Ukraine by adapting to foreign economic conditions and establishing the actions of foreign exchange interventions.

The article provides an in-depth analysis of modern approaches to the development and improvement of the health insurance system in Ukraine, which is especially relevant in the period of socio-economic changes and the transformation of the national health care financing model. The main goal of the study is to comprehensively highlight the main trends, structural problems and prospects for the stability of medical financing, as well as to formulate realistic and substantiated proposals for the implementation of effective mandatory health insurance (MHI). The work uses multifactor comparative analysis, statistical and structural analytical methods, which allowed us to summarize and assess the main parameters of financial flows in the healthcare sector of Ukraine for the period 2020–2024. The results of the study determined that the share of direct household expenditures on medical care in Ukraine is close to 47%, while state financing does not exceed 4.2% of GDP, which creates serious risks for the foundations of the sustainability of the national healthcare system. A comparison of medical financing in EU countries, such as Germany, France and Poland, was conducted, which made it possible to formulate practical recommendations for the creation of the National Health Insurance Fund, the introduction of transparent tariffs and electronic tools for controlling the use of funds. The importance of solidary distribution of financial risks, improving the quality of medical care and introducing control to reduce corruption risks is emphasized. Thus, the introduction of compulsory health insurance is considered a key factor in ensuring the stability of financing, social justice, reducing the financial burden on citizens and gradually bringing the Ukrainian health care system closer to European standards. The conclusions obtained are of practical importance for the development of state policy in the field of reforming the medical financing system.

The European experience in promoting the development of electric vehicles, particularly in countries such as Germany, France, the Netherlands, Belgium, and Norway, confirms the effectiveness of a comprehensive approach that combines tax incentives, direct subsidies, and the active development of charging infrastructure. The highest results in this field have been achieved in Norway, where the share of battery electric vehicles (BEVs) among new registrations has reached almost 90%. This was made possible thanks to long-term tax exemptions as well as a high level of environmental awareness among the population. In the Netherlands and Belgium, stable growth is ensured by regional subsidy programs and the high density of the charging network. In contrast, in Germany and France, the pace of electric fleet expansion has slowed due to a reduction in the volume of government financial support. Despite differences in instruments and institutional approaches, a common trend is the clear dependence of the level of electromobility on the stability of state policy in this area and the scale of investment in related industries. The analysis of international experience, along with current trends in the development of the Ukrainian market, makes it possible to identify a number of state policy tools adapted to the current socio-economic conditions. In the context of political and economic instability, the short-term perspective of state intervention should focus on measures with high efficiency and moderate budgetary costs. Such measures include: the development of charging and service infrastructure for electric transport; the introduction of preferential loan and leasing programs for the purchase of electric vehicles; and stimulating consumer demand through targeted support programs for specific social or professional groups. Furthermore, in the post-war economic recovery phase, it is advisable to outline priority areas for the development of the electric vehicle market that could become drivers of transport system modernization, reduction of energy dependence, and enhancement of environmental security. These include: increasing transparency in state regulation mechanisms, which will strengthen investor and consumer confidence, ensure fairness and openness of market processes, and reduce the risks of corruption and abuse by officials; integrating electric vehicle market development policy with other strategic areas of state policy, particularly energy, transport, and climate, which will enable the formation of a comprehensive and balanced approach to post-war infrastructure and economic modernization as a whole; strengthening state financial support for the development of the alternative energy resources sector, which is critically important for reducing the national economy’s dependence on fossil fuel imports and ensuring the country’s long-term energy security.

The article examines the impact of social expenditures on the resilience of small enterprises under conditions of economic instability and structural transformations. Theoretical approaches and empirical evidence from EU and OECD countries demonstrate that the relationship between the level of social spending and the resilience of small firms is neither linear nor unambiguous. The findings indicate that, depending on the scale of social expenditures, the fiscal capacity of the state, and the overall macroeconomic environment, their influence may vary, displaying both stabilizing and constraining effects. Moderate levels of social spending help reduce the risk of small enterprises bankruptcies by supporting domestic consumer demand, mitigating social disparities, and enhancing the predictability of the economic environment. At the same time, excessive expansion of social programs under conditions of limited budgetary resources may lead to increased fiscal pressure, reduced investment capacity, and the emergence of institutional barriers to entrepreneurial development. The study emphasizes that the intensity and direction of the impact of social expenditures are largely shaped by crisis or post-crisis economic conditions. During periods of instability, the positive effects of social spending become more pronounced, whereas in stable phases, the likelihood of accumulating long-term fiscal risks increases. Particular attention is given to the Ukrainian context, where the role of social expenditures has significantly expanded due to wartime conditions and the need to ensure basic social support. It is determined that a key challenge for Ukraine is to find an optimal balance between the necessity of social protection for the population and the need to create a favorable environment for the development of small businesses. Based on the obtained results, the study formulates practical recommendations aimed at optimizing the structure of social expenditures, strengthening their targeting, improving institutional mechanisms for small enterprises support, and introducing approaches sensitive to threshold and contextual effects. The study concludes that the effectiveness of social spending in ensuring the resilience of small enterprises depends not so much on its absolute volume, but on its strategic alignment with the state’s economic capacities, structural priorities, and the quality of the institutional environment.

The article reveals the essence and evolution of financial pyramids as one of the most dangerous forms of fraud, which retains the exact mechanism: paying profits to earlier participants at the expense of new contributions. The key factors contributing to their spread are identified: the desire for quick enrichment, trust in charismatic organisers, aggressive marketing, low financial literacy, and gaps in state control. In the context of the digital transformation of the financial sector, pyramid schemes are disguised as investment projects using cryptocurrencies and online platforms, making them difficult to detect and control. Mathematical models demonstrate their inherent instability in conditions of a shortage of new funds, and the socio-economic consequences manifest as significant financial losses for the population, a decline in trust in financial institutions, and an increase in social tension. Transnational pyramid schemes pose a particular danger, as digital tools and the anonymity of cryptocurrencies allow them to operate beyond national jurisdictions, complicating coordination between regulators. Detecting such schemes requires not only legal mechanisms, but also the use of high-tech tools for analysing large data sets, in particular artificial intelligence and blockchain tracing technologies, which allow hidden connections and atypical financial flows to be identified at an early stage. Public trust and psychological factors play a significant role in determining the effectiveness of fraudulent schemes. The prevalence of such phenomena is a direct consequence of low financial literacy, a lack of critical thinking, and a belief in getting rich quickly without any factual basis. Effective countermeasures involve a combination of digital technologies, such as artificial intelligence, Big Data and blockchain analytics, with legislative regulation and increased financial awareness. Particular emphasis is placed on the importance of international cooperation in data exchange and regulatory coordination, which enhances the effectiveness of the fight against fraudulent schemes. It also highlights the need to improve educational programmes, develop financial literacy, and strengthen the media's role in informing citizens. This comprehensive approach not only reduces the scale of existing financial pyramids but also effectively prevents the emergence of new ones adapted to the digital age.

The article considers the problem of forming parents' awareness of the rational nutrition of preschool children, which is a key factor in preserving and strengthening health, preventing diseases and ensuring the harmonious development of the child. The growing role of nutrition in preserving children's health, the insufficient level of awareness of parents, the influence of the family environment on the formation of a child's eating behavior, the increasing prevalence of overweight and deficient states in children, compliance with modern trends in educational work with parents, determine the relevance of the topic, emphasizing the combination of efforts of preschool educational institutions and the family in forming healthy eating habits in children by increasing the level of awareness of parents. The purpose of the study was to determine the level of awareness of parents of pupils of Sumy preschool educational institution No. 29 "Rosinka" and develop effective tools for its increase. The work used a set of methods: sociological (questionnaire), analytical (SWOT-analysis), statistical and mathematical modeling methods. The results of the study showed that the level of awareness of parents is 75.9%, while only 59.22% have a high level of knowledge, which indicates the need to strengthen educational work. SWOT analysis made it possible to identify the strengths and weaknesses of the institution's information activities, as well as identify opportunities for its improvement. The proposed optimization model of catering involves the use of such tools as online meetings, thematic weeks, workshops and the use of infographics, which has proven its effectiveness in combining accessibility and minimal costs. The article substantiates that the systematic application of these measures will contribute to increasing parental awareness, forming a responsible attitude towards children's nutrition and creating conditions for preserving their health. The results obtained can be used in the practical activities of teachers, medical workers and administrations of preschool institutions to improve the educational process and promote a healthy lifestyle.

The aim of the study is to analyze the main sources of financing for post-war recovery, identify the role of key international donors, and assess the current investment climate in Ukraine. The study aims to formulate a model for financing Ukraine’s post-war economic recovery and create conditions for long-term development. A combination of qualitative and quantitative methods was used in the research, including institutional analysis and the analysis of regulatory documents and programs. Particular attention was paid to a SWOT analysis of the investment climate, and a generalized block-model of financing was developed, identifying priority areas for implementation. Results. The study determined that the architecture of post-war financing in Ukraine has a multi-component structure, including: state budget funds, donor grants, concessional loans from international financial organizations (IFOs), private investments, and public-private partnership mechanisms. The key role of international institutions was highlighted, not only as resource providers but also as entities setting standards for transparency, anti-corruption monitoring, and risk assessment. EU, IMF, and World Bank programs form the foundation of macro-financial stabilization. The most priority areas for recovery were identified as infrastructure, energy, and housing. The results obtained can be used to shape state recovery policy, coordinate donor assistance, develop public-private projects, and ensure effective management of financing flows. The proposed financing model can serve as a basis for building resilience institutions, enhancing trust in the investment environment, and aligning sectoral priorities with the Sustainable Development Goals.

This article examines the integration of accounting and financial reporting information systems into a unified digital financial management model. In the context of digital transformation, such integration has strategic significance for ensuring the efficiency and resilience of enterprises and serves as an essential component of the institutional environment necessary for integration with international markets, particularly the EU. The study generalizes current scientific trends related to integrating accounting and reporting information systems into a digital financial management model in order to strengthen the linkages among accounting, analysis, and strategic planning within a single digital framework. This integration enhances the efficiency and transparency of managerial processes. Particular attention is devoted to the technological, organizational, methodological, and human-resource dimensions of integration, as well as to the necessity of a systematic approach, phased implementation, and alignment with the enterprise’s strategic development goals. The key advantages of integrating information systems are identified, including improved financial management quality, greater operational efficiency, analytical transparency, and better-substantiated managerial decisions. The results of integration are shown to be comprehensive: they enhance the operational, analytical, managerial, and economic components of the enterprise’s activities and create the preconditions for strengthening financial stability and competitiveness. The article outlines the requirements for the architecture of an integrated digital financial model and the principles of its formation, emphasizing its capacity to ensure coherence, transparency, flexibility, and resilience in financial management amid digital and institutional transformation. The main stages and components of integrating accounting information systems into a digital financial management model are proposed, with attention to the key actions of an individual enterprise and the advantages of developing a digital financial ecosystem. The integration of accounting and financial reporting information systems is not only a tool for optimizing management processes but also a strategic direction of digital and institutional transformation. It supports sustainable development, increases competitiveness, and enables enterprises to adapt to the demands of the digital economy.

In the context of modern environmental instability caused by various types of crises, metal trading companies face the necessity of strengthening their resilient behavior. The key factor in forming and increasing the level of resilience of metal trading companies is the effective management of the metal products assortment. The purpose of the study is defined as the development and implementation of a model for classifying the metal products assortment according to the main indicators of business processes that determine the resilient behavior of a metal trading company. Based on the analysis and generalization of existing classifications of metal product assortments, the study revealed their insufficiency for developing effective measures aimed at strengthening the resilience of metal trading companies under unstable economic conditions. Therefore, the objective necessity of creating a new classification of metal products is substantiated - one that considers key indicators of business processes determining the company’s resilient behavior to enhance its stability through effective assortment management strategies. The feasibility of including in the classification model such indicators reflecting the main parameters of resilient business processes is justified, namely: client type (B2B/B2C), demand type (sustainable/seasonal), product turnover, marginal income, sales volume, and sales frequency. A model for classifying the assortment of metal products has been developed and implemented using hierarchical clustering methods (Ward’s method and K-means method), ensuring the optimal distribution of the metal product assortment into homogeneous clusters and creating an information base for strategic sales planning. For each cluster, corresponding management strategies have been determined to strengthen the resilience properties of the business processes of a metal trading company.

The article examines approaches to measuring social cohesion as a strategic economic resource for countries transitioning to advanced economic development. It is argued that social cohesion is a fundamental factor in advanced development through enhancing the effectiveness of human capital, ensuring resilience to crises, and creating institutional legitimacy. A systematic comparative analysis of four approaches to assessing cohesion is conducted: factorial, consequential, social network and institutional. The comparison is based on the parameters of the object of measurement, key indicators, conceptual limitations, data sources, resource intensity and international comparability. It was found that the factor approach provides identification of structural components of cohesion and high potential for international comparisons, but is characterised by high resource intensity. The outcome approach is most suitable for public administration due to annual data updates, but structural indicators do not always adequately reflect the actual level of cohesion. The social network approach captures economic effects through knowledge diffusion mechanisms, but demonstrates the lowest potential for international comparisons. The institutional approach is instrumental for assessing institutional prerequisites, but is characterised by dependence on the political situation. The necessity of developing a hybrid approach that integrates the advantages of individual methodologies is justified. The proposed approach is based on factor analysis to determine the significance of cohesion measurements, the formation of a system of indicators for policy monitoring, the development of clustering and autoregression models to assess the impact on economic development, the use of social network analysis for local studies, and institutional analysis to assess changes in the environment. A promising direction is the testing of a hybrid model for assessing social cohesion as a factor in economic development.