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ДІАГНОСТИКА ЙМОВІРНОСТІ БАНКРУТСТВА ПІДПРИЄМСТВ

Formulation of the problem. In the period of today's complex challenges - the conduct of military operations on the territory of Ukraine, the consequences of the pandemic, an unfavorable investment climate, and others - the detection of the probability of bankruptcy of enterprises is of particular importance. Timely detection of the onset of crisis phenomena using various methods and models and the adoption of precautionary measures ensure the avoidance of financial instability in the future. Therefore, conducting a timely diagnosis of the probability of bankruptcy is relevant, because there is a growing need for effective financial management in order to achieve the goals set by enterprises in the long term. The purpose of the research is to build a methodology for diagnosing the probability of bankruptcy of enterprises based on various bankruptcy models, based on the conditions of their activity, and to form forecasts of their further development on this basis. The object of the research is the process of constructing a diagnosis of the probability of bankruptcy of aviation industry enterprises. The method of the research - its became modern methods and principles of scientific knowledge, methods and techniques for evaluating bankruptcy diagnostics, tools of financial and economic analysis, models for forecasting further development, which allowed to combine existing approaches for multifaceted assessment of the probability of bankruptcy and identification of factors affecting the unstable activity of enterprises. The hypothesis of the research there was an assumption about the possibility of building a methodology for diagnosing the probability of bankruptcy of enterprises using modern, widely used methods of assessing bankruptcy, financial analysis of the results of operations and forming forecasts of further stable development. The statement of basic materials. The article examines the main stages of diagnosing the probability of bankruptcy of aviation enterprises, which provides an opportunity to determine the factors that generate unstable activity, develop appropriate countermeasures to avoid problem areas, and predict the improvement of development conditions. It is emphasized that each individual enterprise can use its own methods of assessing the probability of bankruptcy, which require the development of further specific anti-crisis measures, but the proposed method allows a comprehensive and thorough approach to the prompt detection and avoidance of crisis phenomena at enterprises. The originality and practical significance of the research is confirmed by the approbation of the proposed methodology for diagnosing the probability of bankruptcy at aviation industry enterprises. Conclusions and perspectives of further research. It has been proven that the use of the proposed methodology for diagnosing the probability of bankruptcy at enterprises allows recognizing and identifying threats, predicting their consequences, making operational decisions regarding the elimination of threats and adjusting the strategic goals of the enterprise's development. Further research will be aimed at assessing the probability of bankruptcy of enterprises in priority sectors of the national economy and developing measures for their recovery activity.

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МЕНЕДЖМЕНТ СИСТЕМИ УНІВЕРСИТЕТСЬКОЇ ОСВІТИ: ІНТЕГРАЦІЯ ІНСТРУМЕНТІВ ШТУЧНОГО ІНТЕЛЕКТУ ТА ЕТИЧНА ГРАМОТНІСТЬ В УКРАЇНІ

Formulation of the problem. In the modern conditions of globalization, innovative technologies are an integral part of a person's everyday life, contributing to the educational community's rethinking of the value-meaning boundaries of the existing domestic university education and its management, shifting traditional methods of teaching and learning to more modern ones - student-centered and personalized for the student of education. The purpose of the research is to study the trends in the application of artificial intelligence tools in the domestic modern approaches to university education, as well as to offer recommendations for ensuring the effective management of the education system in higher education institutions. The object of the research is the process of adapting the management system of Ukrainian university education to the ethical principles of European literacy. The methods of the research used in the research are general scientific methods, in particular, historical, dialectical, comparative, phenomenological, systemic analysis and the method of generalization. The hypothesis of the research is the assumption that the integration of AI technologies into the educational paradigm is a necessary requirement of modernity for the Europeanization of domestic education and the formation of an ethical management system. The statement of basic materials. In connection with the current changes in postmodern society, we can observe the mass introduction of AI technologies as a product of human activity, in particular, in the university education system, in the teaching and learning process, which provides an interactive approach, individualization of learning, adaptability, motivation to independence and self-realization of the learner education In this context, innovative teaching methods require a modern teacher to have scientific readiness, critical and logical thinking, the ability to actively involve the learner in the educational process, etc. The originality and practical significance of the research is determined by proposing measures for the effective implementation of a new philosophical understanding of the management system of university education and science in general. Conclusions and perspectives of further research. We believe that in the conditions of digitization of the educational space, further research will be relevant regarding a detailed review of the conceptual apparatus in the direction of the development of AI technologies, and also the issue of tracking the results of the students' success in the context of the use of modern methods of teaching and learning by teachers will become especially urgent.

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АУДИТ ІННОВАЦІЙ В БУХГАЛТЕРСЬКОМУ ОБЛІКУ ТА ТЕХНОЛОГІЯХ УПРАВЛІННЯ

Formulation of the problem. Іnnovations introduced into accounting and management practices require adequate auditing to ensure their reliability and compliance with standards. However, existing approaches to the audit of innovations in accounting and management technologies may be insufficient or unadapted to modern requirements and realities of the market environment. The purpose of the study is to consider and analyze modern approaches to auditing innovations in accounting and the use of advanced management technologies to support innovation processes in enterprises. The object of the research is auditing methods and approaches used to assess the effectiveness and risks of innovative processes and products in accounting. Research methods: logical and meaningful method, methods of comparison, systematization, induction and deduction, analysis and synthesis, coefficient method. The main research hypothesis. The implementation of innovation audits in accounting and the use of advanced management technologies contributes to the improvement of the efficiency of management of innovation processes and ensures an increase in the competitiveness of the enterprise. Presenting main material. The article examines the formation and development of the market of business incubators in Kyrgyzstan. The types of services provided by business incubators were considered in detail, the structure of business incubators was characterized taking into account their types and types, the main industry markets in which they grow small innovative companies were described. An audit of articles on the dynamics of industry specialization of residents in business incubators and the main mechanism for placing residents in business incubators was conducted. Originality and practical significance. The study seeks to reveal the importance of the interaction between these two aspects and show how they can interact to support innovative processes and strategies in enterprises. By revealing methods and approaches to innovation audits and the use of advanced management technologies, this article provides practical recommendations for improving the efficiency of innovation project management, improving financial reporting and reducing risks. Conclusions and prospects for further research. The application of an integrated approach to the audit of innovations and the use of advanced management technologies can contribute to increasing the competitiveness and success of the enterprise in the conditions of constant changes in the market. The presence of proper innovation audit processes and the use of advanced management technologies is a necessary condition for achieving stable and successful development of the enterprise in the conditions of the modern economic environment.

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ПЕРСПЕКТИВИ ВИКОРИСТАННЯ ВБУДОВАНИХ ФІНАНСІВ : ІННОВАЦІЇ FINTECH ЛАНДШАФТУ

Formulation of the problem. Noting the rapid development of innovative technologies in the financial sphere, especially in the context of FinTech, today embedded finance is becoming an increasingly important element of the financial ecosystem. Given the diversity and depth of embedded finance's impact on the financial landscape, the challenge lies in understanding the potential of these tools and determining their prospects in the context of innovative FinTech development. The purpose of the study is to analyze the technological, economic and regulatory aspects of the use of embedded finance, as well as to identify their impact on the financial landscape and innovative strategies in FinTech. This research aims to deepen understanding of the potential of these innovative tools and to contribute to the development of the modern financial sector. The object of research is technological platforms, tools and services based on embedded finance, as well as their impact on the economy, business models and the regulatory environment. Scientific publications and monographic editions, magazine articles and materials of scientific and practical conferences became the methodological basis of the research. During the research, content analysis of scientific periodicals was used; comparative critical analysis of existing approaches and methods of analysis of financial stability and tax burden; statistical methods of analysis. The main hypothesis of the study was the assumption of the possibility of integrated finance to become a key catalyst of changes in the financial sphere, ensuring greater efficiency, accessibility and competitiveness of financial services in the future. Presenting main material. Innovative technologies and platforms based on the concept of embedded finance and their potential to change and transform the financial sphere are highlighted. The technological, economic and regulatory aspects of the use of embedded finance are analyzed, and the key challenges and opportunities associated with their application are identified. As a result of the study, it is established that integrated finance can become a significant factor in accelerating the innovative development of the financial sector, improving the quality of financial services, and ensuring greater accessibility and efficiency in the provision of financial products and services. Originality and practical significance. Investigating the impact of innovative technologies on the financial sector, the article draws attention to the underestimated potential of embedded finance as a critical element for the development of innovative strategies in FinTech. The originality lies in the approach to the analysis of embedded finance as a key catalyst of changes in the financial sphere, which opens up new opportunities for improving the quality of financial services and ensuring greater accessibility for users. The analysis of the challenges facing the implementation of embedded finance is shown and indicates ways to overcome them, which makes it a valuable resource for developers of strategies in the financial sphere and regulatory authorities who seek to stimulate innovation and ensure the stability of the financial system. Conclusions and prospects for further research. The performed analysis confirms the great potential of integrated finance for the transformation of the financial sphere, ensuring greater availability, efficiency and quality of financial services. It was revealed that there are certain challenges on the way to the implementation of embedded finance, in particular, related to the regulatory environment, data security and privacy. These obstacles must be overcome in order to fully realize the potential of embedded finance and ensure the sustainable development of the financial sector. Further research could focus on a detailed study of specific aspects of the use of embedded finance, such as their impact on financial inclusion, financial system stability, and the effectiveness of regulatory oversight. In addition, the possibilities of using embedded finance in specific industries such as international payments, micro-finance and investment management can be explored. It is also important to explore the relationship between embedded finance and other innovative technologies such as artificial intelligence, blockchain and the Internet of Things.

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ФІНАНСОВЕ ПРОГНОЗУВАННЯ В АНТИКРИЗОВОМУ УПРАВЛІННІ ПІДПРИЄМСТВ

Formulation of the problem. The article is devoted to the problem of financial forecasting as a tool of anti-crisis management. The purpose of the study is to develop the theoretical and methodological foundations of financial forecasting in anti-crisis management based on an integrated approach. The object of the study is financial forecasting in anti-crisis management of the enterprise. Methods used in the research: scientific knowledge, method of generalization, comparison, logical and meaningful, methods of induction and deduction, analysis. The research hypothesis consists in the assumption of the need to develop the theoretical and methodological foundations of financial forecasting in anti-crisis management based on a comprehensive approach, which involves the use of a flexible toolkit of diagnostics, analysis and forecasting, which provides an opportunity to identify the onset of the risk of crisis events and to form options for the development trends of enterprises and vectors of the anti-crisis strategy, taking into account changes in the economic environment. Presenting main material. The prerequisites, essence, subject field and fundamental characteristics of the conceptual provisions of financial forecasting in anti-crisis management are highlighted, which provides a holistic view of its organizational and methodological support based on a comprehensive approach. The methods of financial forecasting at the enterprise are systematized and the features of their scope of application, advantages and disadvantages, selection criteria are revealed. The expediency of using methods for diagnosing the bankruptcy of enterprises in conditions of instability is substantiated, and a list of critical indicators of the probability of bankruptcy of the enterprise is given. The sequence of the process of developing financial forecasts in the format of the balance sheet is proposed. Originality and practical significance are the recommendations regarding the proposed methodical approach to the development of financial forecasts in the format of a balance sheet model of itemized calculation of assets and liabilities, based on financial reporting data, which provides an opportunity to generate information to justify management decisions on the choice of an enterprise development strategy based on the criterion of value maximization. Conclusions. The implementation of recommendations for the development of theoretical and methodological provisions of financial forecasting in anti-crisis management based on an integrated approach provides a holistic view of the sequence of the forecasting process and the use of its tools to justify anti-crisis mechanisms aimed at finding reserves to ensure the continuity of business operations. The use of flexible financial forecasting tools allows to identify the onset and prospects of the risk of crisis events and to form options for the development trends of enterprises and vectors of anti-crisis strategy in conditions of unpredictability of changes in the economic environment.

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ЛОГІСТИКА В УМОВАХ ЦИФРОВІЗАЦІЇ: ЛОГІСТИЧНИЙ ЛАНЦЮГ ТА ФУНКЦІОНАЛЬНІ ОБЛАСТІ

Formulation of the problem. Today, logistics is not a new process. The development of the economy, sustainable development, and the introduction of digitalization into social life require new tools and technologies for logistics. Today, many logistics processes are being improved through the introduction of digital technologies. The conventional logistics chain has been modernized by belonging to digital platforms. However, the main issue is the identification of problem areas in the logistics chain due to the implementation of digitalization, namely: compliance with confidentiality, lack of trust from consumers in digital platforms, lack of digital competences among personnel who provide logistics processes. The purpose of the study is to reveal the peculiarities of logistics in the conditions of digitalization using the 7R model, the functional area of logistics and the system of forming a logistics chain. The object of research is the process of forming the ability to implement digitalization in the logistics chain. The methods used in the research are modern methods and principles of scientific knowledge, general theoretical and specific research methods, which allowed to reveal the process of formation of the logistics chain in The main hypothesis of the study was an assumption about the possibility of introducing digitalization into the logistics chain using the 7R model, the functional area of logistics and the logistics chain formation system. Presentation of the main research material. The work pays attention to the digitalization process in the logistics chain. By revealing the logistics chain formation system, the authors of the study made an attempt to visually present the logistics chain scheme taking into account digitalization. The peculiarities of the application of the 7R model are disclosed, the advantages of its application are indicated. The functional areas of logistics were revealed, which enabled the authors to take them into account in the scheme of digitalization of the logistics chain. The proposed scheme of digitalization of the logistics chain combines functional areas, macro- and micro-levels, digitalization aspect. The scheme makes it possible to modernize and improve existing processes in logistics, promotes sustainable development and globalization. The implementation of the proposed scheme in logistics activities will enable the business to be more competitive, profitable and ensure the efficiency and expediency of the distribution of labor resources by replacing outdated processes with digital ones. The originality and practical significance of the research is confirmed by the possibility of use at enterprises related to the logistics process. Conclusions and prospects for further research. It has been proven that digitalization of the logistics chain is the process of converting analog processes of the supply chain into digital ones by creating special master data that aggregates information from the entire supply chain, as well as information from some external sources. Digitalization of the supply chain is achieved through software – off-the-shelf, custom, or a combination of both-with an emphasis on automation and business intelligence.

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УПРАВЛІННЯ ВЕНЧУРНИМ ФОНДОМ В КОНТЕКСТІ МІЖНАРОДНОГО ПАРТНЕРСТВА

Formulation of the problem. In today's globalized world, venture capital plays a key role in stimulating innovation and the development of new technologies. The growing importance of venture financing draws attention to the management of venture funds, especially in the context of international partnerships. However, despite the potential benefits of international cooperation, there are numerous challenges that make it difficult to effectively manage venture capital funds in such an environment. The purpose of the article is to study modern approaches and strategies of venture fund management in the context of international partnership with the aim of identifying key factors that affect the success of investment projects, consideration of challenges and opportunities arising from cooperation between different countries and regions, determination of optimal approaches to effective management of venture capital assets in the international environment. The object of the study is the key factors affecting the success of investment projects in the international venture environment, as well as practical recommendations for fund managers, investors and regulators in order to improve venture capital management strategies and increase the competitiveness of international investment projects. The methodological basis of the research was the logical methods of information processing, statistical analysis, comparison. The main hypothesis of the study is that there is a direct relationship between the degree of success of venture fund management and the level of cooperation and mutual understanding between partners from different countries and regions. In addition, it is assumed that the implementation of optimal management strategies aimed at maximizing the potential opportunities of international partnership and reducing risks will allow to increase the effectiveness of venture investments on an international scale. Presenting main material. The role of international partnership in venture investing is studied through the analysis of the impact of international partnership on the development of the venture market and the determination of the challenges of managing a venture fund in an international context. The importance of global pooling of resources and expertise for investing in promising startups and technological projects has been proven. The problems of cultural and legal differences between the partner countries are characterized. Strategies for managing venture assets in an international environment are proposed. Originality and practical significance of the research. The study provides an original perspective on venture fund management, considered in the context of international partnerships. The proposed approach allows taking into account cultural, legal and economic differences between partner countries. The given recommendations can be used by fund managers to improve strategies for managing venture assets in the context of international partnerships. Investors will receive information on the key factors and risks associated with international venture investing, which will help them make more informed decisions about the allocation of their investments. Conclusions. The study shows that successful management of a venture fund requires not only technical competence, but also the ability to work effectively in international cooperation and take into account the specific features of different markets. Recommendations are given on optimizing management strategies and reducing risks to achieve successful investment results in international venture business.

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ДОСЛІДЖЕННЯ СХЕМ ТРУДОВОЇ МІГРАЦІЇ ТА ЇЇ СОЦІАЛЬНО-ЕКОНОМІЧНИХ НАСЛІДКІВ В УЗБЕКИСТАНІ

Formulation of the problem. Labor migration has emerged as a significant socioeconomic phenomenon in Uzbekistan, impacting both the sending regions within the country and the receiving countries abroad. This research paper aims to analyze the patterns of labor migration within Uzbekistan and to other countries, while also assessing its socioeconomic implications. The purpose of the article is to analyze and evaluate the schemes of labor migration in Uzbekistan, taking into account their socio-economic consequences, as well as studying the volume of labor migration, the main directions and motivations of migrants, determining the impact of this phenomenon on the economy, the labor market, the social sphere and other aspects of public life in Uzbekistan. The object of the study is labor migration schemes and their socio-economic consequences in the context of Uzbekistan. The methodological basis and information base of the research are current scientific and applied research, statistical information. The article uses a number of methods, including analysis, synthesis, comparison and generalization. The main hypothesis of the study is that the analysis of labor migration schemes and their consequences will reveal the key factors that influence this process and its impact on the economy, the labor market, the social sphere and other aspects of public life in Uzbekistan. We assume that such an analysis will allow us to develop effective strategies and policies to optimize labor migration in order to ensure sustainable socio-economic development of the country. Presenting main material. The study utilizes a mixed-methods approach, combining quantitative analysis of labor migration data and qualitative interviews with migrants and relevant stakeholders. By understanding the drivers and consequences of labor migration, this research provides valuable insights for policymakers to design effective strategies that maximize the benefits and minimize the challenges associated with labor mobility. The originality and practical significance of the study lies in a comprehensive approach to the analysis of labor migration schemes and its socio-economic consequences in the context of Uzbekistan, new insights into the relationship between labor migration and the country's development, revealing the peculiarities of this phenomenon in the Uzbek context. The practical significance of this article is that it can serve as a basis for the development of effective strategies and policies for the management of labor migration in Uzbekistan. Conclusions of the study can be useful for governmental and non-governmental organizations dealing with issues of migration and socio-economic development. The findings of the study indicate the need to develop comprehensive programs to support migrants, as well as the need to reform the labor migration management system in Uzbekistan in order to ensure sustainable development of the country and improve the quality of life of migrants and their families.

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МАЛА АЙДЕНТИКА ВУЛИЦЬ ЯК ІНСТРУМЕНТ УПРАВЛІННЯ БРЕНДОМ МІСТ ТА ТЕРИТОРІЙ

Formulation of the problem. This has already become the norm for Ukraine, when the city takes an active position in the competition for tourist and/or investment attractiveness with other cities. A necessary component of this struggle is the city brand. The city brand is the result of – impressions received, whether from communication, from one's own experience, or from a combination of the first and second. One of the tools for strengthening and influencing the impression of being in the city is the small identity of the streets. The aim of the research determining the small identity of streets as one of the tools of brand management of cities and territories. The оbject of the research was the identity of the streets. By the small identity of the streets, we understand the system of symbols, designations, names, objects that a person meets while moving through the streets of the city. The methods of the research. Among the methods we used in the research, we can single out the method of scientific abstraction in the construction of the research concept and the formation of a model of the relationship between the design process of the graphic part of the city brand, the small identity of the city streets and the perception of the target audience of the city brand communication and urban space. They also used the method of office research, the method of analysis and synthesis when studying the theoretical developments of researchers in the field of city and territory branding. The hypothesis of the research. The lack of a small identity of the city's streets makes the city's branding ineffective. The management of the city's brand should be strengthened by measures to form an appropriate system of small identity of the city's streets. The statement of basic materials. A city working on its brand must have material confirmation of what the brand is talking about. The visualization of the city brand should reflect the identity of the city, embodied in various artifacts that can be found physically in the city – from souvenir products to architecture, events and selfie songs. If they are missing – they must be created according to the concept of the city brand. If they are –, they must be adapted to the concept of the city brand to create the prerequisites for effective branding. The originality and practical significance of the research lies in proving the need for active use of a small street identity in city brand management. The originality and practical significance of the research. The small identity of the streets has high potential as a tool for managing the city's brand. The method of its use in city branding, in our opinion, is the subject of separate studies.

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МЕТОДИЧНИЙ ІНСТРУМЕНТАРІЙ ОЦІНЮВАННЯ ЕФЕКТИВНОСТІ РОЗБУДОВИ ТЕРИТОРІЙ, ЩО ВІДНОВЛЮЮТЬСЯ

Statement of the problem. Assessing the effectiveness of the development of recovery territories is becoming relevant, especially in the context of the transformation of the state regional policy. That will necessitate the development of appropriate methodological support. The aim of the article is to form and test a methodological toolkit for assessing the effectiveness of the development of recovery territories in the context of transformation of the State regional policy on the basis of the developed triad. The object of the study is the territories subject to restoration in the context of the transformation of state regional policy. Methods used in the study: comparative analysis, detailing and generalization, comparison and grouping, etc. The hypothesis of the study was the assumption that the assessment of the effectiveness of the development of recovery territories in the context of the transformation of the state regional policy should be carried out on the basis of the triad of effective development of recovery territories and the corresponding algorithm. Presentation of the main material: systematization of key areas of community recovery in the context of decentralization and European integration allowed to develop a tirade for the development of recovery territories on the basis of the effectiveness of "compliance – assessment – synergy". Its main components are interrelated basic predictors of performance achievement, which are grouped together. In order to assess the effectiveness of the development of recovery territories, methodological tools have been proposed: an algorithm for assessing the effectiveness of the development of recovery areas, which provides for the selection of indicators and the formation of an array of empirical data; building an efficiency rating, structuring the gradient of efficiency of recovery areas (quantified efficiency assessments – "highly efficient", "effective", "ineffective" and "ineffective"). Approbation methodological tools for assessing the effectiveness of the development of recovery territories are carried out on the example of communities - recovery territories in the Donetsk region. The originality and practical significance of the study lies in the use of the algorithm as a methodological toolkit, which provides for the transition from static to dynamic assessment, that is, comparison of ratings of recovery territories for different periods of time. Conclusions. The analysis carried out with the help of methodological tools for assessing the effectiveness of the development of recovery territories made it possible to identify not only highly effective and inefficient communities, but also demonstrated the most vulnerable predictors in the context of the tirade "compliance-assessment-synergy". Further research involves the verification of strategies/programs/plans for the development of recovery territories in the context of the transformation of the State Regional Policy with the help of developed methodological recommendations

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