Activities Of Business Structures Research Articles

ПРИМЕНЕНИЕ МЕТОДОВ ПРОЕКТНОГО УПРАВЛЕНИЯ В ДЕЯТЕЛЬНОСТИ КОММЕРЧЕСКИХ ОРГАНИЗАЦИЙ, ОРГАНОВ ГОСУДАРСТВЕННОЙ ВЛАСТИ И МЕСТНОГО САМОУПРАВЛЕНИЯ

Project management methods are gaining significant practical application not only in the activities of business structures, but also in various state, regional and local government bodies. If project methods are used in commercial organizations to optimize business processes, achieve business results, reduce costs, then authorities use project methods for a more clientoriented delivery of public services to citizens as well as for transparency and flexibility of government programs and projects implementation, to carry out electoral activities, to implement central and local government procurement. In the first part of the paper, the authors define project management, highlight its main features, tools, tendencies and issues. In the second part, the researchers characterize such project methods as Agile, Scrum, Lean, Six Sigma, Kanban; give examples of their practical application in the commercial sector and in the field of public administration.

The global world crisis of 2020-2023 and its impact on the activities of business structures

The global world crisis of 2020-2023 and its impact on the activities of business structures

Corporate culture of financial institutions: current problems, challenges, and necessary transformations

The global financial crisis and subsequent upheavals in the national banking systems of many countries, including Ukraine, demonstrated the obvious imperfection of the modern understanding of the essence, components, and role of corporate culture. Corporate culture, as well as the corporate social responsibility of financial institutions, lacks a legal component. Corporate codes formally declare a number of moral and ethical principles, values, but do not include provisions on the need for financial institutions to comply with the norms of international law and state laws. Corporate culture in this form, as well as corporate social responsibility, mostly perceived as a certain analogue of charity, plays an important part in promoting the image and strengthening the positive reputation of financial institutions. However, they do not contribute to the awareness of responsibility for compliance with laws as the foundation of corporate culture, corporate social responsibility in the activity of business structures in the financial sector.
 As the main causes of global financial crises and those in national banking systems, lawyers and researchers of corporate culture named corporate dishonesty, violation of legal norms by banks, respectively, improper management. Such corporate culture, which lacks a legal component, does not fulfill the role of a legal regulatory mechanism, was called "defective." It not only does not draw a clear line between legal and illegal activities of financial institutions and allows financial manipulation but also does not perform the main functions of strengthening a positive reputation and increasing trust in financial institutions and the financial sector as a whole. Moreover, in the conditions of a crisis, it destroys this trust.
 The article examines the main approaches to expanding the interpretation and components of the corporate culture of financial institutions, substantiates the need for its transformation in the direction of introducing the legal component as the basis of corporate culture and responsibility.

Problems of demining and the influence of military actions on the activities of business structures and the agricultural complex of Ukraine

The paper is devoted to the analysis of mining problems of a large part of the country's territory. It highlights the impact of military operations on the agro-industrial complex and the activities of business structures. The dynamics of losses due to mining and conducting active hostilities are given. In addition, the problems of the process of demining territories in Ukraine and directions for their solution are highlighted in detail, in particular through the financing mechanism of environmental state targeted programs. According to the research of the Ukrainian Club of Agrarian Business, about 2 million hectares of fields remain in those areas that have been cleared of mines. This leads to economic costs. Thus, Ukraine loses about 800 million dollars every year due to idleness. It is also worth emphasizing the amount of damage to agricultural production and the agro-industrial complex caused by the war. According to analytical estimates of the National Bank of Ukraine, during the war, the economy loses about 50% of "unproduced" GDP. According to experts' estimates, Ukraine loses about 50 billion hryvnias every week, not including losses from destruction. The IMF estimates Ukraine's losses due to the invasion of the occupiers at 35% of GDP. A significant number of business structures of enterprises found themselves in areas where active hostilities are taking place and were forced to evacuate to safe regions or stopped working altogether. A promising task in this direction is the approval of new environmental state target programs in order to demine agricultural territories and use them for the purposes of agricultural production and the implementation of activities of business structures. This mechanism provides for various implementation tools, sources and methods of financing. The mechanism considered in the paper provides for the active cooperation of state customers, investors of state target programs and the public in the implementation of environmental state target programs.

Sugar industry of the Republic of Kazakhstan: tax preferences and potential opportunities

Aim – stimulating factors for expanding the activities of sugar beet complex based on the development of a model of tax preferences are considered. Methods – generalizations, analysis and synthesis, comparison of the necessary set of preferential instruments. Results – the problematic aspects of sugar production based on the Descartes square are shown, the need for a qualitative revision of the preferential tax line to stimulate economic entities in sugar industry is proved. A system of tax breaks is proposed, taxes are presented, causal relationships are worked out, and the degree of their influence is substantiated. Conclusions incentives for enterprises based on the proposed mechanism for providing benefits in the taxation system will significantly affect the increase in their activity. A comprehensive plan for the development of sugar industry in the Republic of Kazakhstan for 2022-2026 and special tax regime together will achieve an increase in macroeconomic indicators of beet sugar production, increase the competitiveness of products, stabilize food security, activate the risk management system in the activities of business structures, increase budget revenues, will ultimately increase the intensification of agriculture in the republic as a whole. The authors note that the issue of expanding the scale of sugar industry due to high import dependence is relevant. Supplying the population of the country with sugar, mainly from domestic raw materials, is a state task that allows solving the problem of rational use of natural resources and supply of necessary components for food industry. The level of filling of local budgets depends on the stable operation of sugar factories, which makes it possible to maintain the infrastructure of settlements and maintain socia l stability in beet-growing regions. The qualitative side of beet cultivation in recent years has somewhat improved in terms of yield and planting density as a result of the use of modern equipment and technologies.

СТРАТЕГІЯ ЕФЕКТИВНОГО РОЗВИТКУ БІЗНЕСУ

The article is devoted to the study of strategies for effective business development. In order to increase the efficiency of activities in order to obtain high profits, it is necessary to improve the quality and productivity of services, to increase the ratings of one's activities. The study analyzed that in the process of choosing strategies that will affect business efficiency, it is worth focusing on external changes and improving management processes at the enterprise. In the activities of business structures that require changes and improvements, it is advisable to use the benchmarking strategy. Benchmarking is a technique that will help you outperform competitors on many indicators. It was analyzed that the process of comparing efficiency with the results of the best companies, searching and studying successful ideas, analyzing and applying them in business or organization affects the optimization of the company's activities. Benchmarking technology combines business development strategy development, industry performance analysis, and competitor analysis into one. In this study, the main indicators of competitive comparison are considered: the strategy of the organization on the market, consumer demand for products, services or goods, price offer, quality, cooperation with consumers or business partners, delivery, customer reviews, product range, economic and financial performance indicators organizations It was analyzed that the continuous process of comparative analysis can help the company to adapt, learn about innovations faster, apply them in practice, and make the company successful. The advantages of benchmarking, which will become a key factor in business success, are analyzed. The article considers the classification of benchmarking types, which are managed by entrepreneurs depending on the activity of the organization. It was analyzed that depending on the objects of study, benchmarking is divided into external, internal, functional and competitive. Internal benchmarking allows the enterprise to objectively examine its own activities. External benchmarking of single-specialty enterprises is a way of mitigating competition. Functional is used by organizations for training on the example of different areas of activity that involve similar functions or work processes. Competitive benchmarking involves comparing performance with competitors in the same industry at different levels. The conditions for choosing the type of benchmarking are analyzed, depending on the nature of the tasks, the time of implementation, and the availability of sufficient resources for the effective implementation of the research method, specialists with experience in benchmarking implementation. The main principles of benchmarking that ensure competitiveness and purposeful development of the company are considered: analogy, reliability of measurement and similarity of compared characteristics, consistency in the exchange of information between enterprises. The benchmarking approach makes it possible to implement better business practices, to improve quality and efficiency, to form a new concept of business processes, which can lead to the improvement of the company's activities, and will contribute to the development of the company's competitiveness.

On the issue of reforming the taxation of Russian business in the context of the global crisis

The article is devoted to the presentation of the author's position on the controversial and extremely relevant issues of reforming taxation of Russian business in modern crisis conditions. the destructive impact of the coronavirus pandemic on the activities of business structures in the Russian Federation is considered. the authors assess the degree of effectiveness of the complex of anti-crisis measures implemented during the pandemic for state support of entrepreneurship in Russia from the point of view of taxation mechanisms within the framework of the triad "entrepreneurship - tax - state budget". the author's position is presented on the further vector of reforming the taxation of Russian business entities, the implementation of which will help reduce the consequences of the global economic crisis.

ОЦІНЮВАННЯ ТА АНАЛІЗУВАННЯ ЧИННИКІВ, ЯКІ ВПЛИВАЮТЬ НА ФОРМУВАННЯ СИСТЕМИ МОНІТОРИНГУ ДІЯЛЬНОСТІ БІЗНЕС-СТРУКТУР

The article assesses and analyzes the factors influencing the formation of a system for monitoring the activities of business structure. We used an expert study, which allowed us to determine the factors that form the systems for monitoring the activities of business structures, and later assessed their relative importance. To take into account the factors influencing the formation of a system for monitoring the activities of business structures, cluster analysis was applied, and the isomorphic and isotonic similarity of a set of highlighted factors was used. The average scores assigned by experts for each factor are determined. Direct and indirect connections between the factors and between the clusters themselves have been identified. Specifications are used for this of KLAST_IZOMORF_TREK and KLAST_IZOTON_TREK for Microsoft Office Excel. An integrated model of relationships between the factors influencing the formation of a system for monitoring the activities of business structures, which are linearly and indirectly related to each other, has been built. The classification of factors influencing the formation of a system for monitoring the activities of business structures has been carried out. The proposed classification can be practically applied by the heads of business structures when analyzing the quality of monitoring and making corrective decisions on the selection of types of information and sources of their receipt, monitoring methods, as well as the selection of personnel responsible for monitoring. A mechanism is proposed for a set of measures aimed at using reserves to improve the quality of monitoring the activities of a business structure. It is proved that the introduction of a set of measures aimed at using reserves to improve the quality of monitoring the activities of business structures would allow the monitoring system to focus the analytical potential of managers on problematic aspects of the development of a business structure, the causes of which lie in their external environment. It is necessary to achieve such quality of monitoring, in which the nature of the action of the selected factors on the object under study is positive by default.

Сетевые платформы впечатлений в экологических вопросах и организации региональной рыбохозяйственной деятельности

The article generalizes the parameters of the dynamics and the relationship of expenditures under financing from the federal budget for the conservation of aquatic biological resources and the production of commercial aquaculture products. The expenses on conservation of the aquatic bioresources and development of aquaculture under Protection and Control subprogram for the past years and appointments until 2024 are considered. Feedback on services and impressions of the products of the enterprises of the Fisheries Complex are studied on the Internet resources. The complex of various organizational and methodological works of improving the environmental safety and developing the environmental standards of fisheries management is considered. There are shown the results of responses in the Yandex search system to the requests on protection of fish stocks and ecological reproduction of aquatic biological resources. The experience of the research and analytical network products in the field of fisheries management is considered. It is emphasized that by summarizing the information of online representative offices, websites and forums it is possible to attract potential customers and consumers of seafood. The Yandex search system has analyzed the requests on organizing the trade of fish products with responses and results of functioning the relevant sites per month. A case of generalizing the staff reviews in social networks about working conditions at fishery enterprises is demonstrated. The conclusion about the growing expenses of business structures on ecological reproduction is substantiated. It is stated that in the conditions of digital economy the opinions and feedback as important factors of economic development are acquiring a new meaning in the activities of the fisheries complex. The importance of taking into account the feedback and opinions on network platforms to improve the activities of business structures in the fish industry is emphasized.

ВИЗНАЧЕННЯ ЦІЛЕЙ СИСТЕМИ МОНІТОРИНГУ ДІЯЛЬНОСТІ БІЗНЕС-СТРУКТУРИ

The article reveals and substantiates the theoretical aspects of determining the objectives of the system of monitoring the activities of business structures. It is established that the formation of the system of monitoring the activities of business structures begins with setting goals for monitoring. It is proved that the problematic aspect of building a universal classification of goals of business structures is: differences in business structures by their purpose and subordinate relations within the structure, as well as industry specifics. Consider the business structures that are created in Ukraine, most of them are unique in terms of structural components, industry affiliation and even strategic importance at the level of the national economy. The algorithm of realization of the purposes of system of monitoring of activity of business structure is constructed. It is proposed to take as initial data for the construction of the monitoring system not the content of the set goals (expansion of markets, growth of market value of assets, increase of profit, ensuring financial stability, etc.), but their hierarchy and causality. This approach will make it possible to develop universal recommendations for the formation of a system for monitoring the activities of business structures. The classification of the purposes of business structures is offered and proved. In the proposed classification, the types of goals are interrelated on various grounds, and together constitute a holistic system. Two goal cubes are constructed to facilitate the logic of the connections. The given goals of the business structure in terms of scale and level of coverage are a set of sets that form a boulevard. Within a specific business structure, a process model is presented, which can be detailed and developed in the direction of reflecting the specifics of the objectives of structural components, as well as industry characteristics.

КОРПОРАТИВНІ МЕДІА ЯК ІНСТРУМЕНТ РЕАЛІЗАЦІЇ ІНФОРМАЦІЙНОЇ ДІЯЛЬНОСТІ В БІЗНЕСІ

<p><strong><em>The purpose</em></strong><em> of the study is to understand the role and capacity of corporate media in the implementation of information activities of business structures with different groups of the public.</em><em></em></p><p><strong><em>Research methodology. </em></strong><em>During the study of theoretical and methodological base on the peculiarities of corporate media functioning in the modern information space, methods of analysis and synthesis were used; in the process of determining the main directions of information activities in the field of business descriptive method and method of generalization were applied; to reveal the aspects of implementation of business companies information support on practical samples the method of reception was used.</em><em></em></p><p><strong><em>Results.</em></strong><em> The author characterizes corporate media as one of the basic information and communication tools for providing information support to business structures in the process of interaction with people to meet their information needs. The paper reveals modern tendencies in the organization of this type of communications and describes the forms of their realization actualized by modern technological possibilities. Various ways of information support of business companies through the use of corporate media are presented. The study of basic principles of business information support made it possible to identify the powerful potential of corporate media in contact with various groups (external and internal), in forming and maintaining the image of the organization, its reputational (intangible) capital, in implementation of corporate social responsibility (humanization of business), and also in representation of this type of media as an important component of modern integrated marketing communications.</em><em></em></p><p><strong><em>Novelty.</em></strong><em> The novelty of the problem is to understand the specifics of the implementation of information activities through the prism of real practices of corporate media business companies. The study also presents corporate media as an information and communication complex tool for multifunctional information needs of stakeholders.</em><em></em></p><p><strong><em>Practical significance.</em></strong><em> The analysis provides an opportunity to summarize and systematize the main areas of information support through corporate media.</em><em></em></p><p><strong><em>Key words:</em></strong><em> corporate media (press, media, publications), branded periodicals, image, reputation, information support, information activities (business), data support, integrated marketing communications.</em><em></em></p>

ДІЯЛЬНІСТЬ БІЗНЕС-СТРУКТУР ЯК ОБ’ЄКТ МОНІТОРИНГУ

The article carried out and theoretically substantiated the importance of using monitoring of the activities of business structures. In conditions of need an increase in costs to ensure an appropriate level of quality of activity, for business structures the need is actualized for development a monitoring system that would allow identifying, analyzing and predicting phenomena and trends, what is critical important in the context of ensuring economic sustainability: sustainability of dynamical equilibrium, sustainability of operation and sustainability of development of the business structure. Meeting this need is quite problematic, since the formation and development of such multifunctional monitoring systems requires the use of special software, which is not only expensive, but must also be adapted to a specific business structure. It is noted that among the components of monitoring systems of business structures distinguish are objects and subjects of monitoring, as well as methods and technologies of monitoring. It was determined that for a more objective and reliable getting a result it is necessary to interview 90 respondents (heads of business structures). Graphically presented are expert assessments regarding the relative importance of information characterizing the activities of business structures. Analyzing the obtained expert data, it was found that the leaders of business structures measure the success of entrepreneurial activity by sales. The static model of activity of the business structure as an object of monitoring is modeled. At the same time, taking into account the relationship between the indicated sets and its components, it is proved that it is possible to expand the continuum of databases of monitoring systems and algorithmize the processes of processing primary information regarding new factor characteristics of the monitoring object.

ВИБІР ДЖЕРЕЛ ОТРИМАННЯ ІНФОРМАЦІЇ І МЕТОДІВ МОНІТОРИНГУ ДІЯЛЬНОСТІ БІЗНЕС-СТРУКТУРИ

The article reveals and substantiates the theoretical aspects of selection the sources of necessary and relevant information, which is used to choose the method of monitoring the activities of the business structure. It is proved that it is of practical value to obtain information from alternative sources. Because, objective, information is considered to be documented or corroborated by several sources. The classification of sources of management information is constructed. It is substantiated that from the listed classifications of sources of information, it is necessary to distinguish only those classification features and types of sources of information that have the greatest practical significance. The correspondence of sources of information to the methods of monitoring is given, namely the types of sources of information, sources of relevant information and relevant methods of monitoring are identified. An expert survey was conducted on the frequency of monitoring methods used by business structures. This survey showed that among the above monitoring methods, the most commonly used is the comparison method. It is found out the systematized set of sources of information and monitoring methods is a prerequisite for the possibility of practical application of the monitoring system in practice. The model of monitoring the activity of the business structure through the prism of topological and metric spaces is shown, which shows the reliability and timeliness of information. It is analyzed that in open economic and management systems, which includes the system of monitoring the activities of business structures, the analysis of identified factors is performed to decide on the use of identified capabilities of the monitored object or its environment or to solve specific problems.

72 THE ECONOMY OF IMPRESSIONS IN DIGITAL TRANSFORMATION

The relevance of the research is determined by the need to generalize the nature and content of the impression economy, which, in the conditions of digitalization of social and economic development, acquires the features of the resource nature of reproduction. It is emphasized that the economy of expectations and the economy of impressions in the digital age have a different content nature, an impression in the literal sense of this concept cannot be called a product or service, reviews and impressions are intangible. The provisions of the influence of impressions and reviews on the activities of business structures in the context of digital transformation are summarized. Specific features of managing the experience of digital interaction with business structures in ideal conditions are revealed, taking into account the assessment of impressions, the enlarged qualitative differences in the nature of impressions in the conditions of analog and digital economy are analyzed. Structuring is given and the features of impressions and reviews in the conditions of analog and digital economy are analyzed (speed of distribution, breadth and depth of coverage, involvement in the process, satisfaction). The content and specific socio-economic nature of reviews and impressions in the digital economy are considered. The importance of studying impressions and reviews of goods, works and services to ensure sustainable and cost-effective activities of enterprises is emphasized.

МЕХАНИЗМЫ СНИЖЕНИЯ ЭКОНОМИЧЕСКИХ РИСКОВ В РАЗВИТИИ МАЛОГО И СРЕДНЕГО БИЗНЕСА РЕСПУБЛИКИ КАЗАХСТАН

The economy of the Republic of Kazakhstan has been operating in recent years in terms of uneven development of the world economy. The active course of radical transformations in the economy of Kazakhstan, embraced all spheres of Kazakhstani society life and the state. The transition from a centrally managed to a market system of business and management has led to the development of business and, accordingly, to the emergence of various types of economic risks in this area of activity, which especially affects small and medium–sized businesses, as well as the country's economy as a whole. A significant increase in unprofitable enterprises allows us to conclude that they functioned without taking into account the risk factor in the activities of business structures, without which it is difficult to obtain the expected results of activity that are adequate in real conditions. Creating an effective mechanism for the functioning of the enterprise on the basis of the concept of risk–free management is impossible. Therefore, an indispensable condition for small and medium–sized businesses (hereinafter referred to as SMEs) is the freedom of search, mobility and the choice of methods of economic actions with their diversity, taking into account the minimum reduction of risky situations in their activities. It follows that it is necessary not to avoid risk, but to be able to assess the degree of entrepreneurial risk and be able to manage it in order to reduce it, to find effective ways to minimize them in the economy of Kazakhstan, including for small and medium–sized businesses.

Assessment of indicators of "business costs" of participating enterprises in foreign economic activity

The article is devoted to the study of the current direction of the customs service of the Russian Federation associated with the reduction of the administrative burden on business and the resulting costs of participants in foreign economic activity. Currently, there is a huge development of customs administration as part of the implementation of the "Strategy for the development of the customs service of the Russian Federation until 2030", due to the development of prospective customs procedures and technologies. At the same time, issues of further improvement of customs administration procedures and assessment of their impact on the activities of business structures and minimization of their costs related to customs formalities become very relevant. This makes it necessary to study theoretical issues of cost accounting and management and improve customs administration practices on this basis. The results of the analysis of the content and types of business costs in the sphere of foreign economic activity, based on which the concept of costs for the sphere of foreign economic activity is defined and the classification of these costs by the criterion of controllability is specified, are presented. Also the analysis of time and financial costs of participants in foreign economic activity was carried out, the methodology of their accounting in the sphere of foreign economic activity according to the methodology of the World Bank Doing Business was considered, recommendations for the use of indicators of "business costs" in the activities of the Federal Customs Service were developed.

The Essence and Types of Development of Business Structures

The development of entrepreneurial activity is one of the main conditions for solving society’s current economic and social problems. The primary requirement for this development is the growth of effective financial and economic activities of business structures. Today, unfortunately, the business environment, especially competition, occurs only in the field of activity of small and medium enterprises, and competition at the level of large enterprises and their associations is distorted due to destructive processes occurring at the industry level. Today it is an urgent task to identify the characteristics of business structures depending on their size. The article studies and classifies business structures depending on their potential of doing business.

ОСВІТНЯ ПОСЛУГА ЯК «ОРГАНІЗАЦІЙНА МОЛЕКУЛА» МЕХАНІЗМІВ УПРАВЛІННЯ ОСВІТОЮ

The notion of for provision of general education services and of public administration are quite diverse. First of all, concept of providing general education services can be widely interpreted - both as a system of ZSO in general, and as its activities and entrepreneurial structures or FOPs (individual entrepreneurs, for example, tutor teachers) outside formal ZSO system. It can be understood more narrowly, namely: activity of business structures, FOPs, other subjects (for example, unregistered tutors) outside formal ZSO system; however, as an activity carried out in accordance with order of Ministry of Education and Science. The content of concepts of for organization of general education services, the provision of general education services depends on concepts of management service, public service. Therefore, disclosure of aggregate of ZSO as a state management service, justification of need for a organization of state management of ZSO, implementation of principles of management of relations with customers (consumers) will allow synthesising results in concept of reforming (upgrading) ZSO system, determine role and social nature of entrepreneurship in this process. Solving this problem involves establishing a chain of concepts - management - public service and concept of organization's molecule (organizatsion molecule), that is, standard smallest blocks of designing mechanisms of state management for development of ZSO. The analysis of educational discourse states in present situation ambivalence of education - education as activity and education as a that has put many educators in front of choosing styles of goals of education. Of course, a student is primarily a producer, not just a consumer. Learning is not what happens to a student, but what he does. What will happen as a result depends on quality of its own efforts in education. The student gets what he invests. Therefore, a person must be responsible for his or her own education.

Accounting aspects of risk management in providing charitable assistance in the hybrid war

The article considers the accounting aspects of risk management that arise in the activities of economic entities in providing charitable assistance to military personnel from places of military conflicts, families of wounded and dead in the zone of the Antiterrorist operation (in the territory of the Joint Forces Operation). Investigating the issue of social responsibility of business in times of conflict, the existence of various directions, forms and sources of provision and beneficiaries of charitable assistance is established. In order to identify and assess the risks of the charitable activity of an enterprise the classification of transactions for the provision of charitable assistance for the purpose of their accounting display and disclosure in the reporting is developed. The article describes the influence of the hybrid war on the activities of business structures that makes it possible to identify the risks of enterprises conducting charity for military personnel from places of military conflicts, the families of wounded and dead in the zone of the Antiterrorist operation (in the territory of the Joint Forces Operation), and to develop a matrix and algorithm for managing such risks to minimize their negative economic and social consequences. The application of the developments proposed by the article while improving the accounting of risk management of the activities of socially responsible companies will allow to minimize the risks caused by the phenomenon of the hybrid war and ensure peace and socio-economic equilibrium.

Accounting aspects of risk management in providing charitable assistance in a hybrid war

The article considers the accounting aspects of risk management that arise in the activities of economic entities in providing charitable assistance to military personnel from places of military conflicts, families of wounded and dead in the zone of the antiterrorist operation (in the territory of the Joint Forces Operation). Investigating the issue of social responsibility of business in times of conflict, the existence of various directions, forms and sources of provision and beneficiaries of charitable assistance has been established. In order to identify and assess the risks of the charitable activity of an enterprise the classification of transactions for the provision of charitable assistance for the purpose of their accounting display and disclosure in the reporting has been developed. The influence of the hybrid war on the activities of business structures has been identified, that has made it possible to identify the risks of enterprises conducting charity for military personnel from territories of military conflicts, the families of wounded and dead in the zone of the antiterrorist operation (in the territory of the Joint Forces Operation), and to develop a matrix and algorithm for managing such risks to minimize their negative economic and social consequences. The application of the proposed developments in the article while improving the accounting of risk management of the activities of socially responsible companies will help minimize the risks caused by the phenomenon of hybrid war and ensure peace and social and economic consequences.