Activity Of Enterprise Research Articles

ОПТИМІЗАЦІЯ ІННОВАЦІЙНИХ БІЗНЕС-ПРОЦЕСІВ В СИСТЕМІ УПРАВЛІННЯ ЛАНЦЮГАМИ ВАРТОСТІ

The article examines applied aspects of implementing the strategy of clustering the national economy based on the optimization of integrated value chains in the context of globalization challenges. The peculiarities of organizational-procedural and communicative-network support of business processes under the conditions of clustering of socio-economic systems are determined. The components of managing the processes of administration and implementation of the innovative potential of integrated production chains in the context of digital development and the format of optimization parameters were formed: intellectual capital; entrepreneurial potential; dominant technologies (level and possibilities of technology development in this area); industry localization (industry environment, market segments); information innovation infrastructure (environment of targeted integrated interaction). The evolution of the concept of integrated value chains in the context of their application in partnership activities of enterprises was considered, their mutual influence and combination, features and advantages were studied. The expediency of using the theory of digital business process management systems in business network structures and value chains is substantiated. The prospects for the use of integrated solutions are outlined, which allow creating a significant synergy of innovative network concepts, ensuring the overcoming of information asymmetry, and moving to an emergent level of business process management. Thus, the integrated value chain gradually expands from the production area to system processes in marketing, scientific and technical activities, financial support, sales process and service activities. A positive characteristic of this is the acquisition of invaluable experience in the systematic management of business processes and the implementation of innovative solutions to optimize the processes of increasing the value of enterprises in the strategic sector of the economy. Therefore, taking into account the current trends in the manifestation of innovative business processes in the digital administration system, one should possess the tools of the analog and digital management model when determining the profile of the business processes of filling the integrated value chain.

THE ROLE OF THE ANALYSIS OF THE FINANCIAL POTENTIAL OF THE ENTERPRISE IN THE FORMATION OF THE FINANCIAL STRATEGY OF ITS ACTIVITIES

The article substantiates the significance of the analysis of the financial potential of the enterprise in the formation of the financial strategy of its activity through the study of the theoretical and methodological foundations of the implementation of this type of analysis, the basic foundations of the process of forming the strategy of the enterprise and the search for connections between these economic phenomena. By the term "financial potential of the enterprise" we can understand the totality of the enterprise's opportunities for optimizing its financial flows (volumes, dynamics and structure), the timely identification and reasonable use of which allows creating conditions for maximizing the achievement of the enterprise's current and strategic goals. It was determined that the analysis of financial potential is a comprehensive analytical study of the company's capabilities to optimize the volume and structure of its financial flows. The financial strategy of an enterprise is defined as the determination of the long-term goals of the enterprise's financial activity, the choice of the most effective methods and ways of achieving them. It is established that the analysis of the financial potential of the enterprise penetrates into all stages of the process of forming the financial strategy of the enterprise, from the comprehensive assessment of the strategic financial position of the enterprise to the development of the target strategic guidelines of its activity in the financial aspect and the evaluation of the developed financial strategy. It was determined that the importance of financial analysis in the process of forming a financial strategy is also confirmed by the fact that in the scientific literature such a subtype of analysis as strategic financial analysis is often singled out, which focuses on a comprehensive analysis of the financial aspects of the enterprise from the point of view of ensuring the most complete realization of its financial potential for long-term stable development

Инвестиционная активность российских предприятий с 2015 по 2022 г. по данным Росстата РФ

In modern conditions, the activities of individual economic entities and the Russian economy as a whole are largely determined by the degree of resistance to various crisis phenomena. In response to the challenges of recent years, all market participants are reviewing their resource management policies, which also affects their investment activities. This work is devoted to assessing the dynamics of individual indicators of investment activity of Russian enterprises for the period from 2015 to 2022 according to Rosstat of the Russian Federation. The use of methods of formal logic and economic and statistical analysis allowed us to conclude that the investment activity of Russian enterprises as a whole remained unchanged during the analyzed period and the need for in-depth analysis in the context of regions, industries and types of economic activity.

ASSESSMENT OF ENTERPRISE DEVELOPMENT POTENTIAL IN THE CONTEXT OF ENSURING ECONOMIC SECURITY

The article deals with the actual issues of assessing the development potential of the enterprise in the context of ensuring economic security. Economic security is crucial to any enterprise's sustainable functioning, especially in an unstable market environment and growing competition. To ensure the enterprise's long-term development, it is necessary to systematically assess its potential, considering internal and external influencing factors. The main approaches to assessing the development potential of the enterprise are analyzed. Among them, financial, economic, strategic, and managerial approaches stand out, each with advantages and disadvantages. Financial approaches focus on analyzing the company's financial statements and assessing its solvency, liquidity, and profitability. Economic approaches include the analysis of macroeconomic conditions in which the enterprise operates and its ability to adapt to changes in the external environment. Strategic approaches are focused on long-term planning of the enterprise's development and assessment of its competitiveness in the market. Management approaches involve analyzing the company's internal processes, the effectiveness of management decisions, and the organizational structure. The assessment of development potential is a multifaceted and comprehensive process that involves the analysis of various aspects of the enterprise's activity. It is not a simple task, but one that requires a thorough and all-encompassing approach. The methods of ensuring the economic security of the enterprise were studied. Ensuring economic security involves minimizing risks and maximizing opportunities for enterprise development. A systematic approach to assessing economic security, which involves a comprehensive analysis of all aspects of the enterprise's activity and their interrelationship, is proposed. A model for assessing the company's development potential is presented as a significant contribution to the field. This model, which considers the main factors and risks affecting the company's activities, is a valuable tool for enterprise development. In addition, recommendations for enhancing the economic security of the enterprise have been formulated.

MODELLING GROWTH STRATEGIES OF TRANSPORT ENTERPRISES IN THE CONDITIONS OF CONTEXT UNCERTAINTY

Modern military conditions and tasks of post-war reconstruction require the development of effective strategies for the activity of transport enterprises of Ukraine to ensure the continuity of supplies of military and humanitarian goods. The purpose of the research was to create a model for the selection of optimal strategies for the development of transport enterprises of Ukraine in the conditions of uncertainty caused by the simultaneous influence of military aggression and the deepening of transport integration of Ukraine with the EU. The Saaty's method was selected for the study, which is based on the construction of fuzzy functions and is the most relevant in the context of the influence of a significant number of unstable exogenous and endogenous factors on the functioning of enterprises. In consideration of the evolving landscape of transportation in the European Union and Ukraine, the authors have distilled the overarching objectives of sustainable transportation development (economic, social, and environmental) into eighteen sub-objectives pertaining to the advancement of enterprises. These objectives are then subjected to expert evaluation. The article presents the findings of this expert ranking exercise, delineating the priorities for transportation enterprises in Ukraine across two distinct periods: the current state of martial law and the subsequent phase of post-war reconstruction. The authors have built a model for selecting optimal strategies for the development of a transport enterprise on the basis of a multi-level hierarchy of priority growth goals in two periods. As strategic alternatives, the authors have chosen the "strategy of limited growth"; "strategy of concentrated growth"; "strategy of diversified growth"; "strategy of integrated growth"; and "combined strategy". The paper determines that the appropriate growth strategies for transport enterprises during the period of martial law would be: a strategy of limited growth (rank 1.827) and a combined strategy (rank 2.0980). In the period of post-war reconstruction, the following growth strategies will be appropriate for implementation: concentrated growth (rank 3.0151) and integrated growth (rank 2.6783). The publication proposes a set of possible options for practical management actions in various functional areas of the transport enterprise (financial, organisational, marketing, social, technological, environmental) in accordance with the defined development strategies under martial law and post-war reconstruction. The practical application of the methodological approach to strategic management of transport enterprises in the context of economic uncertainty developed in the article will help to preserve domestic transport companies in the conditions of war and increase their competitiveness in the post-war period. The comprehensive implementation of the identified strategies will contribute to the development of innovative technologies, as well as European social and environmental transport standards in Ukraine.

ANALYSIS OF INVESTMENT ACTIVITIES IN THE AGRICULTURAL SECTOR OF UKRAINE: DETERMINATION OF FACTORS AND WAYS OF ITS ACTIVATION

The purpose of the article is to study the theoretical aspects of investment activity, analyse the current level of investment activity in the agricultural sector of Ukraine's economy and identify factors and methods of its increase. Methodology. The theoretical and methodological basis of the study is the fundamental principles of national economic management, investment activity and development of agricultural production entities. The research used the following scientific methods: axiomatic (to establish basic definitions that clarify the essence of the study), systematic (to identify components within the agricultural production sector), institutional (to construct the subject-object framework of the institutional environment for investment activity in agricultural production), correlation-regression analysis (to identify key predictors influencing investment activity in the agricultural sector), abstraction (to prioritise the stimulation of investment activity in agricultural production), and reproductive (to substantiate alternative strategies for attracting investment in agricultural enterprises). The results of the study show that diversification of investment sources and modernisation of technological infrastructure of agricultural production are important prerequisites for institutional reforms in the agricultural sector of the country. Increasing investment activity in agricultural enterprises can be achieved by creating a favourable investment climate. This includes government initiatives to create a transparent and stable regulatory framework, simplify bureaucratic processes, and ensure legal and financial stability. Another key aspect is to facilitate access to financial instruments such as low-interest loans, grants and subsidies to support the development of agricultural enterprises. The results of the study are presented in the form of tables, figures, graphs, diagrams and charts. Practical implications. Given the high level of integration of the domestic agricultural sector into the global food market, it is worth exploring the potential of using customs instruments to stimulate investment processes. Such instruments could include a zero VAT rate for investment agricultural goods and measures to prevent double taxation. Value / Оriginality. Investment activity in Ukraine can be intensified under the following conditions: ensuring financing for innovations; developing and implementing a system of measures to increase the investment activity of commercial banks; promoting the development of the stock market and venture capital; developing investment infrastructure; borrowing the best international experience in assessing the efficiency of business centres and business incubators; forming an investment and innovation culture in society, etc.

THE IMPACT OF THE CARBON BORDER ADJUSTMENT MECHANISM (CBAM) ON EXPORT ACTIVITIES INTO THE EU MARKET

This study clarifies the impact of the carbon border adjustment mechanism (CBAM) on the export activities of enterprises that produce six main affected industrial products: iron and steel, cement, fertilizer, aluminium, electricity, and hydrogen. Secondary data is included in descriptive statistics, thereby analyzing the context, current situation and economic-technical impact on the export activities of each item, especially the 05 items that Vietnam exports to the EU market. From there, the article proposes recommendations and strategies to respond to the opportunities and challenges brought by CBAM. Research results show that CBAM puts pressure on export businesses at an early stage. However, in the long term, this policy will help businesses increase competitiveness and create surplus value with reduced costs. Keywords: CBAM; export; EU; sustainable development.

ФОРМУВАННЯ НАЦІОНАЛЬНОГО БРЕНДУ В УМОВАХ ВІЙНИ ТА НОВІ МОЖЛИВОСТІ ЕКОНОМІЧНОГО РОЗВИТКУ УКРАЇНИ

Objective. The article is devoted to the disclosure of the peculiarities of the formation of the national brand in the conditions of war and new opportunities for the economic development of Ukraine. The main principles of the formation of the national brand of Ukraine in modern conditions and the influencing factors on its development are determined. Methodology. To solve the set tasks, the relationship between the influence of the "soft power" rating and awareness of Ukraine throughout the world is justified, and new opportunities for the economic development of Ukraine in the conditions of war are proposed. Results. In order to solve the tasks, the following was investigated: the economic dynamics of some indicators of the activities of the participants of the tourist market and their relationship with the formation of the national brand in the conditions of war; the dynamics of tax revenues from the tourism industry, as well as the role of participants in the tourist services market in the context of the "experience economy". On the basis of the conducted SWOT analysis of tourism in Ukraine, in the context of the "economy of impressions", the authors offer practical recommendations, the implementation of which will ensure obtaining new opportunities for the economic development of Ukraine in the conditions of war. Scientific novelty. The authors propose to develop an advertising prospectus «PRALISY: ATLAS OF UKRAINE» which has not been done before, the popularization of which by participants of the tourist services market will provide new opportunities to restore people's mental health, a higher level of emotional satisfaction from received tourist services, as well as new economic development of Ukraine in the context "economy of impressions". Practical significance. The formation of the national brand of Ukraine in the conditions of war determines the search and implementation of innovations in the activities of tourist enterprises. One of such innovations is the advertising prospectus «PRALISY: ATLAS OF UKRAINE» by the authors for the development of new tours and their practical implementation, which will certainly lead to new opportunities for the economic development of Ukraine.

FEATURES OF SMALL AND MEDIUM-SIZED BUSINESSES IN RUSSIA

The article examines the features of small and medium-sized businesses in Russia since 2019. Its role in the modern market economy and directions of development are revealed. The article examined statistical data on the small and medium-sized business sector: employment, profitability, share in GDP, dynamics of the number of enterprises, and also analyzed the state of the business climate of small and medium-sized enterprises in Russia using the RSBI index. The dynamics of these indicators over the past four years are considered. It is noted that the main point of development of the sector is the increase in its share in GDP; in developed countries this figure is significantly higher than in Russia: in our country it has been at a low level throughout 2019-2021. The article also analyzes the role of small and medium-sized businesses in the economy of the Udmurt Republic: indicators such as the share of small and medium-sized businesses in the republic’s GRP, as well as the share of loans to small and medium-sized businesses in the total issuance of loans by banks are considered. The topic of the efficiency of economic activity of small and medium-sized enterprises in Russia and labor productivity in them is considered. The directions for the development of measures to support small and medium-sized enterprises are analyzed. A comparison has been made of some aspects of running and features of small and medium-sized businesses in the USA. The main directions for the development of SMEs have been identified and disclosed. The importance, weaknesses and strengths of small and medium-sized businesses in Russia, as well as ways to improve the situation of small and medium-sized businesses in Russia are analyzed. New directions for the development of small and medium-sized enterprises have been studied.

ACTUAL ISSUES OF REPRODUCTION OF FIXED ASSETS OF DOMESTIC ENTERPRISES

The article touches upon topical issues of reproduction of fixed assets of domestic enterprises in terms of their accounting, audit and strategic aspects of management. The study emphasises the necessity of constant renewal of fixed assets to ensure competitiveness, increase of labour productivity and quality of products. The main purpose of the study is to identify the key problems of managing the reproduction of fixed assets and formulate ways to solve them. To achieve the research objective, the methods of analysis and synthesis, comparative analysis and empirical methods were used. The paper emphasises the importance of improving accounting and auditing, considers the concepts of physical and moral wear and tear, as well as depreciation of fixed assets. It is determined that improving the depreciation policy is an important factor in increasing the investment activity of business entities. It is substantiated that internal audit plays an important role in providing reliable information on the process of reproduction of fixed assets, which contributes to the effective management of enterprise resources. The author defines the tasks of internal audit, including verification of the correctness of recognition and assessment of fixed assets restoration costs, reliability of information on depreciation charges, depreciation and residual value of fixed assets, control over accounting of lease transactions and transactions with investment property. The publication also discusses the strategic aspects of fixed assets reproduction, emphasising the importance of an innovative approach to improving the competitiveness of enterprises. It is noted that the implementation of innovative reproduction requires an integrated approach, including the construction of a mechanism that ensures the orientation of the market and the macroeconomic model of management to innovative forms of reproduction of fixed capital. The article pays special attention to the problems of financing innovative projects and cooperative technological chains. The article concludes by emphasising the need to form a comprehensive mechanism at the macro level, focused on the priority reproduction of fixed asset systems using the latest technologies. The paper emphasises the importance of creating a unified system of innovation and investment activities of enterprises, taking into account the interests of all participants. It stresses the expediency of using both market and non-market incentives for the reproduction of fixed assets, which will facilitate the production of competitive products and ensure the sustainable development of enterprises in the market.

Статистический анализ влияния инноваций на производительность труда в субъектах ЦФО

The relevance of the research topic is due to the contradiction between the innovation activity of organisations and their contribution to regional socio-economic development. Innovation should lead to productivity growth and contribute to the creation of high-productivity jobs. However, the situation in many Russian regions is paradoxical one – despite of high innovation activity of small and medium-sized enterprises their labour productivity remains at the same level or decreases. The purpose of the research is to assess the impact of innovations on labour productivity for the Russian economy on the example of the Central Federal District regions. The paper verifies the hypothesis on the presence of statistically significant relationship between the indicators characterising the innovation activity of small and medium-sized enterprises, the index of labour productivity, and the growth of high-productive jobs in the Central Federal District regions through the methods of economic and mathematical modelling. According to the research results, the parameters of small and medium-sized enterprises innovation activity do not have a significant impact on the dynamics of socio-economic development of the Central Federal District regions.

Повышение эффективности производственно-хозяйственной деятельности как базовое условие обеспечения международной конкурентоспособности отечественного производства

The importance of production and economic activity increasing efficiency is basic condition for achieving the country technological sovereignty and the international competitiveness of domestic production. Therefore, the conditions of tightening market competition in the post-industrial economy determine the relevance of the presented research. Moreover, the collective West makes serious efforts to restrain the intensity of research and development processes in the Russian Federation. They introduce antiRussian sanctions, including those aimed at limiting the access of domestic enterprises to the latest world scientific developments and technologies and, accordingly, at restricting the sales market for domestic products. Subsequently, the increasing the intensity, effectiveness, and efficiency of domestic enterprises development by enhancement their production and economic activities. The purpose of the research is to identify the issues of improving domestic enterprises operating efficiency as a component of the economic security and country international competitiveness in terms of their effective solutions. Identifying a set of problems allows ones to improve the efficiency of production and economic activity of domestic enterprises. Therefore, the most realistic way to improve their competitiveness, based on increasing labour productivity using the principles of scientific organization of labour, is to increase the profits by reducing the duration of the production and sales cycles. The practical significance of the obtained results concerns with their using by federal and regional authorities for development as so as implement their mechanisms for improving the efficiency of production and economic activity as a basic condition for ensuring international competitiveness of domestic production.

Counteracting legal and economic risks of enterprises under martial law

The hyper-dynamic environment in 2024 has already brought considerable changes to the activities of modern enterprises, creating a series of new risks of both legal and economic nature, which increases the relevance of choosing the form of response to them. The purpose of this study was to analyse possible ways of improving the technology of counteracting the factors that facilitate the formation of a crisis situation at an enterprise in the system of managerial decision-making. The research methodology involved the use of formal legal analysis of legislation and the expert method to identify external and internal economic and legal factors, as well as methods of system analysis and hierarchy analysis. As a result, the most significant negative economic and legal factors were identified. A matrix grid between these factors, both internal and external, was presented. The main result of the study is a model that presents a technology for counteracting negative factors that can lead to crisis situations at a modern enterprise in Ukraine. Among these factors, a special place is occupied by those caused by the specific features of the current regulatory framework for the activities of enterprises under martial law, which is based on the Resolution of the Cabinet of Ministers of Ukraine No. 303-2022-p of 2022 and the Law of Ukraine No. 2136-IX “On the Organisation of Labour Relations under Martial Law”. As a result, the proposed technology lays the information foundation for making effective management decisions by key security actors in a modern enterprise. The practical value of this study lies in the possibility of using the proposed approach in the activities of Ukrainian enterprises to meet the information needs of security actors

소상공인의 성공적인 경영활동을 위한 교육과정 개발 및 활용의 정책 방향성에 관한 연구

This study aims to systematically provide learning opportunities for small enterprises through the development of educational policies targeted at small enterprises. Additionally, it seeks to establish a policy framework that supports the business activities of small enterprises through the systematic operation of educational programs. Given the low entry barriers, many people may consider transitioning to small enterprises. However, frequent occurrences of business startups and closures are observed, especially when insufficient time is dedicated to preparation. Even with thorough consideration and market entry, only a few businesses grow into small businesses, necessitating preemptive planning for exit strategies alongside startup efforts. By providing systematic education, this study aims to deliver detailed knowledge about the current status to both small enterprise and those considering entering the small enterpris sector, thereby contributing to the success of their business activities. To this end, the study examines the characteristics of current small enterprise policies and the current status of educational policy implementation, with the goal of determining whether these policies are effectively applicable to both small enterprises and general adult learners. A basic framework for the curriculum was proposed by setting the educational goals and contents according to each period of start-up-growth-rehabilitation for small enterprises and presenting the contents by level of basic-in-depth-application. As a result, the study seeks to establish a foundation for the successful business activities of small enterprises.

ECONOMIC AND LEGAL ASPECTS OF THE ANTI-CRISIS MANAGEMENT OF THE STAFF POTENTIAL OF THE ENTERPRISE UNDER THE CONDITIONS OF STRENGTHENING PROCESSES OF FORCED LABOR MIGRATION

The purpose of the article is to identify the problematic economic and legal aspects of anti-crisis management of the personnel potential of the enterprise in the conditions of strengthening the processes of forced labour migration of the population. The results obtained in the course of the research allow us to ascertain the significant impact on the activities of economic entities of modern challenges and dangers, which cause significant destructive changes in the labour resource management system of enterprises as a result of the threatening increase in the scale of forced labour migration, which exacerbates the shortage of personnel at domestic enterprises. and through the intensification of mobilization measures, which cause the movement of the economically active and highly qualified labour force to the structures of the defence forces and the Armed Forces of Ukraine. The article analyzes the essence, features and interrelationship of the anti-crisis management of the personnel potential of the enterprise with the processes of forced labour migration of the population. It has been established that forced labour migration is a destabilizing factor in enterprise activity and creates prerequisites for the emergence of crisis situations. It has been proven that forced labour migration has a significant negative impact on the formation of labour resources of domestic enterprises, which causes a shortage of highly qualified workers. It was found that the processes of forced labour migration within the regions continue to intensify in Ukraine. In order to overcome crisis situations at the enterprise regarding the management of personnel potential, the most appropriate measures are proposed and substantiated. The model of anti-crisis management of the personnel potential of the enterprise in the conditions of strengthening the processes of forced labour migration of the population is substantiated and proposed.

Реалізація виробничого потенціалу підприємства в контексті забезпечення економічної безпеки

The article substantiates the relationship between the development potential and the economic security of the enterprise. The new opportunities that open for business in the context of strengthening globalization and integration processes and developing innovative technologies simultaneously lead to the growth of threats associated with the peculiarities of material, financial, and information flows. In these conditions, the strategy of developing the company’s potential requires new approaches to management. It has been established that achieving the appropriate level of economic security is the basis of sustainable development and the enterprise’s potential growth. At the same time, the company’s potential growth in development is limited by the need to incur costs for protection against dangers and threats. Considering the state of economic security, the enterprise’s material and financial resources should be used to increase its development potential. The number of expenses necessary to ensure the economic security of the enterprise’s activities must be determined by the management bodies independently based on the scale of production, the specifics of technological processes, the state of the material and technical base, the number of possible losses, etc. This means that when making management decisions regarding the direction of the use of material, financial, and investment resources, it is necessary to proceed first from the need to ensure economic security as a basis for the stability and sustainable development of the enterprise. The priority of using resources to ensure economic security is explained by the role it plays in the activities of enterprises. Based on the example of financial security, the indicators that can be used to assess its condition are established. Comparison with marginal indicators makes it possible to assess the state of financial security and make timely management decisions regarding its change. Keywords: economic security, risks, threats, enterprise development potential, ways to ensure economic security.

Factors Influencing Interest in Applying for Ultra-Micro Financing for Female UMK Entrepreneurs in the Special Region of Yogyakarta

Micro, small and medium enterprises (MSMEs) are the pillars of the Indonesian economy. Its contribution to the national economy is enormous. This sector is known to be the largest provider of employment opportunities and an important player in local economic development. To develop a business, capital and good management are needed, but there is still a lot of capital that has not been touched by bank financial institutions. Microfinance Institutions (LKM) in Indonesia are financial institutions whose function is to help the activities of Micro, Small and Medium Enterprises (MSMEs) to progress further. This research aims to analyze the factors that influence interest in applying for ultra-micro financing for female micro-small entrepreneurs in the Special Region of Yogyakarta. The research was conducted using descriptive qualitative research methods with primary and secondary data. Primary data was obtained through a questionnaire survey of female micro business actors who received financing from Mekar Madani, Gramindo and Amartha with a sample of 60 people taken purposively. Research results using a regression model. The t test and f test show that accessibility, interest rates and economic needs have a positive effect on interest in applying for ultramicro financing with an R value of 0.315, 0.279 and 0.390 respectively and a significance value of <0.05 based on the simultaneous test (f test), variables of accessibility, interest rates and economic needs together have a positive influence on the increasing interest of female MSEs in applying for ultramicro financing with an R value of 0.526 and a significance value of <0.05.

DIGITALISASI UMKM : UPAYA PENINGKATAN USAHA MIKRO KECIL MENENGAH DESA WINDUSARI

In the industrial era 5.0, technology is developing rapidly throughout all levels of society. The benefits of technology can already be felt in everyday life. Such as the activities of Micro, Small and Medium Enterprises (MSMEs), in running their businesses they have digitized by marketing online. The aim of this research is to examine further the impact of digital marketing on increasing the sales volume of MSMEs in Windusari Village. The analysis used is descriptive qualitative using a triangulation model, namely a mixed method of interviewing and observing MSMEs actors. The results of this research indicate that digital marketing has not been fully utilized optimally by MSMEs in Windusari Village. This is because most of the business actors in Windusari Village are elderly mothers for whom technology has not been well absorbed. Even though its use is not yet optimal, digital marketing can make it easier for MSMEs to provide information and interact directly with consumers, expand market share and increase sales volume for MSMEs in Windusari Village.

Економіко-правова сутність митної політики: макро- та мікро- аспект

In the context of martial law and the implementation of international customs law norms and procedures in the domestic economic space, the requirements for customs and business operations efficiency of foreign economic operators are becoming more stringent. The issues of the customs policy of an enterprise, as such, which ensures the systematization of organizational, economic and managerial processes and operations to ensure the effective implementation of foreign economic activity, are becoming increasingly important. Based on a study of scientific publications covering customs policy, the author proves that there is no systematic approach to its identification at the micro level, i.e., at the level of enterprises. The author emphasizes the need for clear regulation of foreign economic activity operations at enterprises. It is proved that the absence of a systematic approach to determining the customs policy of enterprises does not fully ensure the achievement of efficiency of foreign economic activity. The author proposes to consider the customs policy of an enterprise as a set of methodological approaches, standards and mechanisms that ensure effective management of business processes related to customs clearance of goods, compliance with customs legislation and optimization of customs payments. The economic and legal principles of interaction between customs policy at the macro and micro levels are revealed, where the State establishes general rules and regulations, and enterprises adapt their activities in accordance with these requirements. It is proposed to include economic (financial management, customs logistics, customs payments, organization of customs procedures) and legal (risk management, legal regulation, information and legal support, partnership with customs brokers, administration) parameters in the elements of the enterprise’s customs policy, each of which will affect the efficiency of foreign economic activity management. It is argued that the introduction of a comprehensive customs policy of an enterprise will help to increase its competitiveness in international markets and ensure the effective functioning of foreign economic activity. Prospects for further scientific research are determined in the plane of applied projection of the proposed provisions for the formation of customs policy to ensure the development of foreign economic activity of domestic enterprises. Keywords: customs policy, elements of customs policy, foreign economic activity, customs payments, financial management, administration, legal regulation.

Методичні аспекти формування облікової політики товарів у системі управління підприємством

The article studies methodological aspects of accounting and controlling goods in enterprises to form an informational foundation for managerial decision-making. The study’s relevance is associated with the widespread nature of trade operations in enterprises across various sectors of economic activity. The statistical data analysis has proven that the volume of trade operations is increasing, and such operations are conducted across different economic sectors. The development of trade activities enhances the importance of goods in enterprise operations, thus underscoring the need to develop theoretical and methodological provisions for accounting and controlling goods. The purpose of the article is to systematize the theoretical and methodological foundations of goods accounting and control and to determine the role of these processes in an enterprise’s operations and overall management system. The role of accounting and control of goods in the management system of an enterprise’s activities is substantiated. It is determined that the quality development of such a system will facilitate the collection of timely and accurate information on inventory and serve as a tool for ensuring the enterprise’s financial stability. The existing methodological foundations of this process have been systematized to enable the development of a goods accounting system for enterprises. Regulatory acts governing the accounting and control of goods operations are summarized in two directions: external and internal. The main aspects of goods accounting regulated by the examined documents are characterized. The main elements of goods accounting policy, which serve as the foundation for forming information support for managerial decisions, are highlighted; thus, enterprise management must develop and coordinate them. The system of accounts for recording transactions involving enterprise goods is specified, along with the correspondence of accounts for reflecting such operations, including the documentary support for their representation. The necessity of goods control is substantiated, and the primary methods for its implementation are specified. The research results can be applied in the practical activities of enterprises to organize a system of accounting and control of goods. Keywords: information support, control, accounting, regulation, goods, managerial decisions.