Anti-crisis Management System Research Articles

Эволюция антикризисного управления организацией в современных условиях

The article deals with the dynamics of the theory of anti-crisis management of the organization (ACM) in modern conditions. The basic classifications of types of anti-crisis management are considered, their comparative analysis is carried out, conclusions are made that in modern conditions anti-crisis management of an organization is inseparably connected with its sustainable development, therefore, it comes to a new level, becoming a part of strategic management and especially actual today change management. The levels of anti-crisis management of the organization are marked out. The article pays special attention to the ambiguity of interpretation of the concept of «crisis of the organization». It is necessary for formation of effective anticrisis strategy of the organization to understand the essence of its basic concept – crisis, the research of its genesis and modern interpretations. The study of economic literature has shown that the understanding of crisis is ambiguous. There are two main positions have been formed in studies on the problems of crisis management to understand the nature of the crisis. One group of authors (E.M. Korotkov, T.N. Rogova, V.K. Krutikov, K.V. Baldin, S.E. Kovan, etc.) focuses on the negative manifestations of the crisis, its destructive function. Other researchers (A.S. Bolshakov, V.Y. Zakharov, A.D. Chernyakhovsky, N.D. Koryagin, A.S. Lifshits, V.M. Pishchulov, etc.) consider crises as a contradictory phenomenon and analyse their positive sides and creative role. The dual nature of crises predetermines the multi-purpose orientation of ACS and multifunctionality of its content. This is the peculiarity of the anti-crisis management system. The unified ACM system includes tools for crisis prevention, diagnosis, overcoming the crisis, enterprise restructuring strategy, methods of crisis prevention, methods of forecasting and planning, strategic management, as well as non-standard methods of personnel management. The author notes that crisis management tools should be integral components of sustainable enterprise development strategies.

Stock exchange operations in an anti-crisis management system of the enterprise

Today, in the process of building an effective system of anti-crisis management of the enterprise, more attention should be paid to such less common, but highly effective tools as stock transactions. Anti-crisis management is a certain set of strategic measures and tactical actions aimed at identifying, preventing and overcoming crisis phenomena in the company's activities, as well as impulses that potentially threaten the development of crisis phenomena in the future. The main directions of action are the following: development of the general anti-crisis strategy of the enterprise, ensuring the financial stability of the enterprise, implementation of the risk management system, restructuring of the enterprise and its business processes, personnel and communications management, increasing the efficiency of the marketing system, etc. Speaking about the place of stock exchange operations in the system of anti-crisis management of the enterprise, it should be noted that they can be considered as a tool in the middle of some of the above measures, namely optimization of business processes, improvement of the level of communications and activation of marketing. In all these aspects, the use of exchange operations can be effective. In our opinion, transactions with goods and derivative financial instruments require the main attention. Speaking about the optimization of business processes, the following advantages of cooperation with stock exchange institutions can be distinguished: guaranteed replenishment of production stocks with raw materials and materials of the required quality and quantity due to the conclusion of term exchange agreements for their supply, the forecast level of prices for raw materials and materials, which is fixed during the conclusion of exchange agreements , clearly defined conditions of supply. Access to the stock market also has a positive effect on the level of business communications, because it is the stock exchange that maximally concentrates all interested parties regarding specific types of goods, which contributes to the intensification of business activity. Exchange operations can also be considered as a highly effective tool for activating the marketing activities of the enterprise. In addition to the purchase of raw materials on the stock exchange for your activity, you can use the stock market for the sale of goods manufactured by the enterprise. In this way, the company can guarantee itself future sales in a certain forecasted price range, and accordingly, reasonable planning of the company's performance indicators, cash flows is possible, therefore, it becomes possible to manage insolvency, which is the main crisis impulse for the company.

CONCEPTUAL FRAMEWORK FOR FORMING AN ENTERPRISE ANTI-CRISIS MANAGEMENT SYSTEM

The main reason for the crisis in domestic enterprises is the low level of stimulation for further development. Other reasons that contribute to the crisis include loss of efficiency of production facilities and passivity of counterparties, lack of prospects for stabilizing the economic situation of enterprises. Also among the factors noted is the inconsistency of the mechanism for managing the business processes of the enterprise with the requirements of today, the uncertainty and unpredictability of the economic environment in Ukraine during the war and post-war period leads to destabilization of the business activity of enterprises. Impact of the war on the majority of economic entities in Ukraine is a difficult test for the development of the domestic economy. This situation showed the incompetence of business owners in case of failure to fulfill contractual obligations, as well as the provision of unpaid deferments to employees for insignificant periods, reduction or liquidity of general purchases, purchases, etc., destabilization of logistics stability, insignificance of a specific situation. In the conditions of an unstable external environment, it is practically impossible to strategically plan and forecast the company's development scenarios. We are observing a situation where the incomes of enterprises have significantly decreased and expenses have increased. Considering the high probability of occurrence of crisis phenomena in the activities of enterprises, especially in modern conditions, this indicates the necessity of forming a system of anti-crisis management of the enterprise, countering their development and neutralization.

MODERN APPROACHES TO THE IMPLEMENTATION OF A MARKETING SYSTEM FOR ANTI-CRISIS MANAGEMENT OF AGRICULTURAL ENTERPRISES

The purpose of the article is to study the system methodology and situational approach to the study of the crisis state of an agricultural enterprise, to analyse the theory and practice of anti-crisis management, to improve the mechanism of adaptation of an agricultural enterprise to crisis phenomena, and to propose effective anti-crisis management tools. The methodological basis of the study was a synthesis of the results of applied research in economics, scientific works of domestic and foreign scientists, which highlighted the basic theories of competitive advantage, competitiveness and marketing management. Results. The results of the research together solve an important scientific and practical problem – the formation of a marketing system of anti-crisis management in the conditions of transformational economy. This system is strategic in nature and reflects the significant influence of social factors, risks and conditions of uncertainty. In the course of the study, a number of circumstances were identified that determine the negative and positive consequences of the crisis, as well as the conditions for overcoming it, without which it is difficult to objectively determine the probable losses and forecast possible options for the development of the enterprise. Practical results. To overcome the crisis, the company can take various measures, such as restructuring, financial reorganisation, strategic planning, changes in management structure, development of new products, marketing measures, etc. It is important to respond to the signs of the crisis in a timely manner and to manage the situation effectively in order to ensure the sustainable functioning of the company under difficult conditions. At the same time, the role of marketing activities in the anti-crisis management system is crucial. The task of marketing activities is to promote constant adaptation to changes in environmental factors and the company's operating conditions. Taking into account the modern development of the market economy, financial instability and the company's solvency, the effective organisation of a complex anti-crisis management system is of key importance. Value/Originality. Anti-crisis management is considered as a system of managerial actions and decisions in the conditions of transformation of the socio-economic system. These actions are aimed at diagnosis, prevention, elimination of crisis phenomena and neutralisation of their effects and consequences in the future.

Choice of tools of anti-crisis management at industrial enterprises of Ukraine

The relevance of the research of the tools of anti-crisis management at domestic enterprises and the prerequisites for its optimization in conditions of systemic financial and economic crisis and military conflict are substantiated. The structure of the anti-crisis management system and peculiarities of choosing the anti-crisis management toolkit are defined, which includes tools for identifying the crisis at the enterprise, tools for developing anti-crisis management decisions and tools for assessing the effectiveness of adopted anti-crisis management decisions. It is substantiated that the concept of anti-crisis management determines the relationship between the components of the "reactive" and "preventive" character in the anti-crisis management system, the role and place of the anti-crisis component in the general strategy of enterprise management. The concept of crisis management should take into account such features of the enterprise as: size, industry, methods of capital formation, stage of the life cycle of the enterprise, types of production and financial strategy, market position, types of risks inherent in this enterprise. The tools of crisis management at the enterprise are investigated within two large groups: diagnostic methods and methods aimed at overcoming the crisis. The tools of crisis management are considered in terms of the stages of crisis at the enterprise. The priority of preventive measures in the anti-crisis management system has been determined. The model of anti-crisis management tools is proposed taking into account the factors of crisis, stages of crisis, tasks of anti-crisis management at the enterprise. Therefore, during the study, stages, crisis factors, the structure of the crisis management toolkit, which includes both tools for diagnosing the crisis state at the enterprise and directly tools for overcoming the crisis, which can be the basis for optimizing the crisis management system at the enterprise, are determined.

THEORETICAL PRINCIPLES OF ANTI-CRISIS MANAGEMENT OF FOREIGN ECONOMIC ACTIVITIES OF ENTERPRISES

The article reveals the theoretical principles of anti-crisis management of the enterprise's foreign economic activity. The essence of the concept of crisis is revealed. Attention is drawn to the importance of adaptive anti-crisis management aimed at responding to changes and using opportunities to ensure the sustainable development of the enterprise in the conditions of the external environment. The internal and external causes of the crisis are singled out. The classification, tasks, and main principles of anti-crisis management are substantiated. The key elements of managing the foreign economic activity of the enterprise in crisis conditions, as well as the main approaches to minimizing the impact of threats, are considered. Taking into account the importance of developing anti-crisis programs to prevent and overcome crises at the enterprise, the key methods of work to minimize the impact of threats to the enterprise's foreign economic activity were analyzed, such as: minimizing threats through diversification, information search, risk management, interaction with the environment, control of the internal environment. Diversification approaches have been proven to be the most common and effective in protecting foreign economic activity, but require careful, long-term planning and significant financial investment. It is substantiated that obtaining timely information about the state of the market and the industry is an important step toward reducing threats. Attention is drawn to the fact that risk management covers a wider range of actions than crisis management, including identification, analysis, assessment, management, and mitigation of risks that may arise. Emphasis is placed on ensuring the appropriate level of resource reservation, which is aimed at maintaining the necessary stock of cash, raw materials, goods, and other necessary materials. The importance of establishing long-term partnership relations in the implementation of the enterprise's foreign economic activity has been proven. It has been proven that a comprehensive approach to the creation of a system of anti-crisis management of the enterprise's foreign economic activity should include the organization, planning, and implementation of not only specific competencies but also effective management tools that will help the enterprise adapt to changes and increase its competitiveness.

Теоретичні аспекти антикризового управління підприємством в умовах турбулентності зовнішнього середовища

The article is concerned with defining the essence of the concept of anti-crisis management and crisis in general. The correct definition of the essence of anti-crisis management allows you to create a system of the most effective methods of counteracting and preventing a anti-crisis. This study examines the causes of the economic crisis, consisting of two levels: objective and subjective, external and internal. The article defines the essence of anti-crisis management in accordance with the principles, and the system of anti-crisis management, which is used by the subjects of management. A general description of the main methods of anti-crisis management of enterprise is provided. It is noted that systematization and definition of the content of these methods contributes to the expansion of the capabilities of enterprises to prevent and neutralize crisis phenomena in their activities. The following principles on which the anti-crisis management system is based are analyzed: early diagnosis of crisis phenomena; urgency of response to crisis phenomena; adequacy of enterprises’ response to the level of real threat; full realization of the internal possibilities of the enterprise’s recovery from the crisis. Methods of diagnostics of anti-crisis management are considered, which are as follows: monitoring of the external environment; system analysis of factors that indicate possible changes in the state and competitive position of the enterprise; audit of the financial situation; analysis of the company’s lending policy and debt; risk identification; assessment of the current state of the enterprise and forecasting possible states in the future. In the aspect of anti-crisis management, strategy is understood as a model of actions necessary to achieve the set goal based on the coordination and allocation of the company’s resources. Within the framework of anti-crisis management, the following types of enterprise development strategies have been chosen: strategy of concentrated growth; integrated growth strategy; diversified growth strategy; production reduction strategy, or liquidation strategy.

Strategic management of construction enterprises in a conditions of crisis situation

Theoretical aspects of strategic anti-crisis management are evaluated. The usefulness of research in modern conditions has been proven. Based on the conducted research, four levels of strategic anticrisis management were identified. It was concluded that a crisis is a situation in which the organization cannot adapt to external changes in time, which very quickly causes a loss of stability. Approaches to understanding the essence of anti-crisis management, its purpose and role are defined, and the main requirements for the formation of the anti-crisis management system are given. Types and types of anti-crisis management are considered. What measures are taken into account when developing a strategy for the effectiveness of anti-crisis activities? Anticrisis monitoring of the state of enterprises and the need for diagnostics as an element that guarantees this. The strategy, which includes the development of financial, organizational, technical economic, and other measures aimed at removing the enterprise from a difficult situation, is of crucial importance for the effectiveness of anticrisis activities in the management process. There is an urgent need to create an anti-crisis management system, conduct diagnostics as its only function, determine the admissibility of various diagnostic models, and develop anti-crisis approaches and business development strategies. Strategic management of the company in crisis conditions and the engagement strategy, which involves the organization of joint economic activities by some market participants in order to reduce costs and increase revenues. The necessity and economic importance of using strategic management in the fight against the crisis is substantiated. In general, anti-crisis management of an enterprise is a system of enterprise management. After the assessment, a sequence of actions and management decisions is presented, which allows to development of a system of influence necessary for restructuring the enterprise to minimize the consequences of the crisis. The process of forming an anti-crisis strategy and the main stages of creating a system of basic strategic assumptions of a modern company, which can be used in enterprises of various fields of activity, have been developed.

ЕКОНОМІЧНА ЕФЕКТИВНІСТЬ В СИСТЕМІ АНТИКРИЗОВОГО УПРАВЛІННЯ ЛІСОВИМ ГОСПОДАРСТВОМ УКРАЇНИ

The presented material reveals the economic aspects of the effectiveness of the forest industry in the context of the formation of the anticrisis management system. Taking into account the fact that for the second year in a row a single specialized enterprise has been operating in the state forestry sector of Ukraine, the above summaries of its activities should be in demand in the expert and civil circles, as well as among foresterspractitioners. The author analyzed the financial results of the State Enterprise "Forests of Ukraine" for 2023, which have a positive tendency to increase - the company received a net profit in the amount of UAH 2.87 billion with a net income from the sale of products of UAH 23.06 billion, which is much higher than similar performance indicators for 2022 (during the period when more than 150 legal entities operated on the state forestry market). At the same time, it was noted that the largest share in the products sold by the enterprise is occupied by round lumber, firewood for industrial and non-industrial use (83.3%), which indicates an increase in felling volumes, compared to the same previous reporting period. The article presents the results of the analysis of the liquidity of the State Enterprise "Forests of Ukraine", which, despite the decrease in the coefficient of current and total liquidity, are approaching the normative value. That is, the indicator of business activity is increasing at the enterprise and its assets are more involved in financial and economic activity. At the same time, the author notes a negative decrease in the value of the ratio of provision of own current assets, which indicates a decline in the amount of own current assets for financing the total current assets of the enterprise. In general, in the context of ensuring the formation of the system of anti-crisis management of forestry in Ukraine, its reformation into a single legal entity contributed to increasing the profitability of the industry in the short term. The main directions of the formation of the system of anticrisis management of forestry in Ukraine are summarized.

Economic analysis and control of crisis phenomena in the activities of enterprises

The article analyzes the essence of crisis phenomena and the causes of their occurrence in the activity of the enterprise. In the activity of anyone enterprise there are quite a few reasons that can lead to a crisis situation, in the scientific literature there are external and internal factors that can cause a crisis situation that have a mutual impact. The emergence of crisis situations in the enterprise is an inevitable stage in the life cycle. In order to avoid excessively negative consequences of the crisis, the company needs to carry out early diagnosis of the possibility of crisis situations and, if necessary, to introduce a set of measures aimed at preventing or countering the crisis. In order to early detection of a crisis situation or the probability of its occurrence, it is necessary to systematically diagnose the financial security of the enterprise, which involves the implementation of express diagnostics, complex analysis and fundamental diagnostics. The article provides an indicative list of indicators for the implementation of express diagnostics of the financial and economic state of the enterprise, including: indicators of own sources of formation of financial resources and financial stability; indicators of liquidity and payment and settlement discipline; indicators of the state of fixed assets; performance indicators of economic activity and management of the enterprise. The list of these indicators is not exhaustive, because in each case the specifics of the industry, the market and the enterprise itself should be taken into account. Three main stages of the crisis development at the enterprise are considered: hidden crisis (efficiency crisis, strategy crisis), solvency crisis (performance crisis), threat of bankruptcy (liquidity crisis). The main manifestations of crisis situations at the enterprise at each stage and the main mistakes that management makes in an attempt to counteract the crisis are determined. The main tools for the development and application of anti-crisis measures have been identified. At any stage of the crisis, subject to the introduction of an effective marketing strategy, effective tools of crisis management and the sufficiency of financial resources, it is possible to restore the normal rhythm of the enterprise and strengthen market positions. The experience of well-known companies that have received a useful effect from the crisis situation is considered. The effectiveness of the anti-crisis management system at the enterprise is achieved subject to the flexibility and adaptability of the management mechanism, the ability to diversify and rapid situational response, the ability to effectively use the potential of the enterprise and the introduction of informal management methods. The article considers tendencies of development of Ukrainian enterprises in conditions of crisis caused by the war. In the context of economic sectors, the main obstacles in the development of enterprises are outlined. The analysis of dynamics of development of the existing business and the beginning of a new one (by sectors of the economy and by regions) is carried out.

ДІАГНОСТИКА КРИЗОВОГО СТАНУ І ЗАГРОЗИ БАНКРУТСТВА ПІДПРИЄМСТВА ТА ЇЇ МІСЦЕ В СИСТЕМІ АНТИКРИЗОВОГО УПРАВЛІННЯ

The article is devoted to the study of problems related to the theoretical and practical aspects of economic diagnostics of the сurrent condition and prospects for the deployment of crisis processes at enterprises. The topicality of the topic is determined by the fact that every enterprise faces a variety of factors that can cause the emergence and development of crisis processes; therefore, identifying and predicting these factors is important for the survival of the enterprise. Because management focused on crisis prevention is the most important prerequisite for the effectiveness of the anti-crisis management system, economic diagnostics is recognized as an important instrument and means of anti-crisis management. The article substantiates the expediency of using a set of parameters and indicators of the analysis of the financial and economic condition of the enterprise in the process of assessing its financial stability, property condition, solvency, liquidity, business activity, balanced production and sale of products, dynamics of operating costs and profit. As a key characteristic of the financial and economic state, it is proposed to consider the financial stability of the enterprise as a complex category characterizing the state, structure and directions of use of the enterprise's financial resources. It is emphasized that the assessment of the consequences of management decisions should also be considered as a field of economic diagnostics, while such diagnostics acquire special importance when the decisions relate to a certain situation related to the enterprise's acceptance of commercial risks. It is noted that the risk will be justified if the probability of obtaining income or other economic benefits is high enough, and the expected result will cover the costs associated with the risky activity. The prospects of further scientific research of the issues raised in this article are the study of the issue of improving the methodological principles and tools of economic diagnosis and improving the quality of crisis management. It is emphasized that these issues are of particular relevance in the conditions of global macroeconomic instability and uncertainty of business prospects.

Modeling of anti-crisis development of agro-food enterprises in the system of innovation and investment management

The organization of modeling the anti-crisis development of agro-food enterprises in the system of innovation and investment management was significantly updated during the war. The study aimed to study the modeling of anti-crisis development of agro-food enterprises in the design of creation and investment management. It has been proven that the anti-crisis management system in organizing the practical work of personnel creates conditions that determine the exceptional priority of the development of professionalism and qualifications of personnel at all levels of agro-food enterprises in the innovation and investment management system. The task of anti-crisis management is to maximally facilitate programs of professional development of personnel based on the proposed model since these measures relate to the development of social capital without disrupting the economic mechanisms of economic regulation. A single agri-food information system will replace paper document flow with an electronic one and automate work processes at agro-food enterprises. In this way, a single information space will be created. When all agro-food enterprises are combined into a single information system, remote control is possible, the purpose of which is to obtain regulated reporting. Conclusions. Conclusions. Implementing the proposed model of formation of the organizational and economic mechanism of anti-crisis management of agro-food enterprises in the innovation and investment management system will allow them to overcome the crisis and stabilize their condition. A unique role in overcoming the problem in the agro-food sector belongs to the implementation of the compulsory insurance system. The functions of information and analytical support should not be underestimated, which includes an information system for forecasting the unfolding of a crisis in the development of agri-food enterprises, information support for a cluster analysis of the crisis state of agri-food enterprises by region, and a single information agri-food system. Keywords: modeling, anti-crisis development, enterprises in the agricultural sphere, systems, innovation and investment management.

Effectiveness of the Management System in the Conditions of Military Operations and Crisis Situations

The management system is a complex multifactorial process. Analysis of management processes allows you to determine a set of influencing factors to ensure results in accordance with the set goals and tasks of a strategic and operational nature. In conditions of external instabilities, management processes are implemented in the system of new requirements and requests. Theoretical approaches to defining the concept of management as a system are considered. The article examines management models in conditions of instability and external challenges, compares them, and determines research directions. The trends in the development of management systems are analyzed, new trends in the development of management systems are determined, which are determined under the influence of external factors the pandemic of the coronavirus infection and the full-scale military aggression of the Russian Federation against Ukraine. By implementing the method of expert assessments, the ranking of risk management factors as a basic element of management in conditions of instability was developed and carried out. Based on a survey among experts, a risk ranking matrix was proposed. Based on the developed risk ranking matrix, a model of anti-crisis management in conditions of instability and external challenges was developed. Methodological recommendations on the practical implementation of the developed model into the management system are given. The theoretical-methodical and scientific-practical aspects of the implementation of the risk management model are analyzed. The possibilities of implementing risk management processes as a basic model of the anti-crisis management system by overcoming risks, preventing them, or minimizing risks that cannot be avoided have been identified.

MARKETING SUPPORT FOR ANTI-CRISIS MANAGEMENT OF AN AGRICULTURAL ENTERPRISE

The purpose of the article is to study the theoretical approaches of anti-crisis management, to generalise the causes of crisis phenomena of agricultural enterprises, to determine the main components of marketing support in the anti-crisis management system to optimise the "producer-market-consumer" chain in order to avoid and overcome the crisis state of the enterprise. The methodological basis of the study was a synthesis of the results of applied research in economics, scientific works of domestic and foreign scientists, which highlighted the basic theories of competitive advantage, competitiveness and marketing management. Results. The article examines theoretical approaches to crisis management, summarises the causes of crisis phenomena in agricultural enterprises, defines the main components of marketing support in the crisis management system to avoid the vulnerability of the enterprise to crisis phenomena and eliminate their consequences. Practical results. The marketing support of an agricultural enterprise in the anti-crisis management system is necessary because without it the enterprise will not be able to function normally and use its resources productively and profitably. Value/originality. It has been established that the purpose of marketing in anti-crisis management is to ensure the process of production and sale of the most demanded goods on the market, which will bring the greatest benefit to the enterprise and ensure profitable activity. It has been proved that the concept of pre-marketing includes the use of special tools even in the condition of stable development and functioning of the enterprise.

УДОСКОНАЛЕННЯ МЕХАНІЗМУ АНТИКРИЗОВОГО УПРАВЛІННЯ ПІДПРИЄМСТВОМ

The article explores crisis situations, their origins, influencing factors, probability of occurrence, and further development. It is noted that thorough crisis investigation and early detection of crisis indicators are crucial for companies operating in unstable and dynamic external environments. It has been established that in practice, crises can often lead to a company's bankruptcy or pose a threat to its activities due to unprofitability or lack of potential success. Considering this, the article highlights the necessity of an anti-crisis management system for companies, as even financially stable enterprises can face unexpected economic complications. The article recommends conducting a diagnosis of financial crises to identify crisis symptoms and understand their potential consequences. It proposes a system of anti-crisis measures, such as early detection of crisis situations, the development of adaptation strategies to external changes, and an effective crisis management plan. Additionally, it emphasizes the importance of risk management tools for effective enterprise management, including the use of matrix games to justify optimal decisions and strategies for overcoming crisis situations. The significance of timely diagnosis and anti-crisis management is emphasized to ensure the sustainable development of enterprises amidst uncertainty. Implementing comprehensive research and the proposed anti-crisis measures can preserve the financial stability of enterprises and successfully overcome crisis situations.

Готельно-ресторанна індустрія: сучасний стан та перспективи розвитку

Abstract. Introduction. The hotel and restaurant industry has unlimited development potential and makes a significant contribution to the national economy.Taking into account the determining role of the hotel and restaurant industry as an important link in the development of the country's economy, the relevance of the article determines the coverage of the main aspects of the development of this type of economic activity. Purpose. The purpose of the article is to reveal the state and prospects for the development of the hotel and restaurant industry of Ukraine in view of recent events. Results. It has been established that every subject of the hotel and restaurant industry today can be destroyed due to massive missile strikes, which the enemy inflicts on the entire territory of Ukraine. The dynamics of the number of registered natural persons-entrepreneurs and legal entities by types of hotel and restaurant activity were considered and it was determined that as of October 1, 2022, compared to April 2022, there was a significant reduction in the number of natural personsentrepreneurs in the field of vacation accommodation and other temporary accommodation and supply of ready meals for events and the number of legal entities engaged in restaurant activities, provision of mobile catering services. A 35% drop in tax revenues to the state budget paid by hotels during 9 months of 2022 compared to the same period of 2021 was revealed. The positive dynamics of tax revenues to the state budget were demonstrated by boarding houses and hostels, from the activities of which 42% more tax revenues were paid in 9 months of 2022 than in the same period of 2021. It was determined that today an important problem in the development of the hotel and restaurant industry is the decrease in the purchasing power of customers against the background of the increase in the price of services provided by subjects of this type of economic activity. It has been found that overcoming the consequences of the Russian-Ukrainian war involves the provision of comprehensive state support to the hotel and restaurant industry in the form of VAT benefits, property tax benefits and soft loans. It was found that when developing a plan for the post-war recovery of the hotel and restaurant industry of Ukraine, one should also take into account the short-term and effective development of this industry in the conditions implemented by other countries that suffered losses as a result of military actions or crisis situations. Conclusions. In the post-war recovery of the hotel and restaurant industry, it is expedient to focus special attention on the creation of an effective system of anti-crisis management and quality management of this type of economic activity.

ANALYTICAL PROVISION OF COMPUTATIONAL OPERATIONS AND DIRECTIONS FOR THEIR IMPROVEMENT

The purpose of the article is the method of analysis of settlements with debtors and creditors and determination of directions for their improvement. Methodology. In the process of solving the tasks of scientific research, general and special methods of research were applied: descriptive-analytical method, systematic approach, method of analysis and synthesis, method of systematization, method of comparison, method of scientific generalization. Results. It has been proved that the anti-crisis management system should provide a proper approach to the enterprise's debts, for their effective management, ensure the optimal ratio of receivables and payables, prevent their overdue occurrence, systematically monitor payments. The current state of enterprise settlements is characterized by an unsatisfactory level of payment discipline of subjects of economic activity and requires strengthening of their control both by state authorities in the sphere of economic policy implementation and by enterprises themselves. It was determined that the main source of information is regulatory acts, accounting data and the main stages of analysis of accounting transactions. The analysis of the company's receivables allows to estimate the possible amount of income that can be received in the form of fines, penalties and fines from the debtors who are in arrears. Characteristics of qualitative changes of liabilities in the structure of the company's liabilities can be obtained using horizontal and vertical analysis of the balance sheet. Horizontal analysis allows to compare indicators of liabilities for different periods. The necessity of analyzing the dynamics of the accounting operations of a business entity is covered. The existence of overdue receivables, especially bad debts, which are classified as doubtful debts, as well as an unjustified increase in receivables in general, adversely affects the financial position of the Company and leads to a shortage of financial resources. Bad debts are eliminated by writing them off against the company's losses as receivables for which the statute of limitations has expired. Special attention should be paid to the date of incurrence of the payable debt, the term of its repayment, the time of delay in the return of the debt, the reasons for its incurrence. Practical implications. It is possible to accelerate the repayment of receivables by getting acquainted with the financial condition of buyers and gaining confidence in their further solvency, timely execution of settlement documents, granting discounts to buyers for shortening the terms of payment of invoices, introducing penalties for late payments, releasing goods to buyers on prepayment terms, etc. In order to effectively manage the liabilities of Trans-Market, LLC, it is necessary to monitor the ratio of receivables and payables, to monitor the status of payments for overdue receivables, to timely identify unacceptable types of liabilities, which primarily include overdue debts to suppliers, payments to the budget, etc. Value/originality. A comprehensive analysis of receivables and payables in the enterprise management system is optimal. It makes it possible to assess the real state of the company's receivables and payables, to identify "bottlenecks" in the management of this type of debt, and to develop measures aimed at reducing or recovering overdue or doubtful receivables.

ANTI-CRISIS MANAGEMENT OF THE SOCIO-ECONOMIC SYSTEMS UNDER THE POST-WAR PERIOD UNCERTAINTY

The article analyses main indicators reflecting the state of Ukraine’s economy during the war. We studied the core approaches to the formation of economic policy, development strategy and management of Ukraine economy in the pre-war period. The priorities of the country’s modern economic policy were defined and the necessary structural changes of the national economy, the main components of impact on its effective development in the post-war period, were determined. The goals and content of the post-war recovery plan for Ukraine’s economy were studied. Strategically important industries for the post-war economy of Ukraine, attractive directions for foreign investment and the main components of recovery and development were defined: international support, effective investment policy, modern reorganisation and restructuring of the economy. In order to get out of the micro-level socio-economic systems crisis primary measures of the anti-crisis plan have been formed. Three stages of the crisis have been identified and tasks and functions for the anti-crisis team of business structures have been specified. Changes in HR management in the anti-crisis management system of business entities in the war and post-war periods were analysed, the most important modern anti-crisis HR tools were formulated and characterised.

Forensic as a tool of anti-crisis management and counteraction to offenses in the field of bankruptcy

Introduction. The problems of identifying signs and preventing bankruptcy at enterprises have been investigated. The priority of measures to effectively investigate bankruptcy offenses is justified. The purpose of the paper is to determine the analysis of approaches to understanding the essence of "forensics" as an effective tool for identifying signs and preventing bankruptcy, forming a proper source of evidence for bringing to bankruptcy, promising direction of investigation of complex economic offenses and its delimitation with forensic and economic expertise. Results. The origin of the concept of "forensic" was investigated and its content was defined as independent activities aimed at identifying, analyzing, resolving financial, commercial, legal or other issues; development of procedures aimed at countering and preventing all types of fraud in the economic sphere, in particular, bringing to bankruptcy, identifying the perpetrators. In the course of the comparative analysis of the concept of "forensic" with the category of "judicial economic examination," their general features and differences were determined according to the following criteria: essence, regulatory regulation, tasks, grounds for conducting, subject, object, initiator of conducting, stages, dates of conducting, results, sources of financing. It is justified that the concept of "forensic" is wider than the category of "judicial economic examination," accordingly, judicial economic examination is a component of forensic examination. We have studied the peculiarities and advantages of using a forensic in the anti-crisis management system at the enterprise. It has been determined that the syringe is a tool that is successfully used in foreign practice in developed countries, but has not yet been properly used in Ukraine. On the basis of this, the feasibility of implementing the best practices of foreign countries in the system of anti-crisis management and the introduction of forensic equipment in the domestic system of countering bankruptcy at enterprises and identifying illegal actions in the field of bankruptcy at enterprises is justified. Conclusion. The absence of a proper regulatory field for the use of a penalty was determined and the need to implement measures to legislatively resolve the use of the penalty tools as an innovative tool for anti-crisis management and combating crimes in the field of bankruptcy at enterprises was justified.

Features of the use of organizational and management innovations in the system of anti-crisis management of an enterprise

The article represents the study of the peculiarities of using organizational and management innovations in the anti-crisis management system of domestic enterprises. The urgent need to use innovations in the anti-crisis management system as an effective tool for overcoming crisis phenomena and ensuring the stable operation of the enterprise in conditions of uncertainty is revealed. The analysis of the practical experience proved that innovations are the most effective tools of crisis management at present. To ensure the effectiveness of anti-crisis measures, it is first necessary to implement innovations in the management system of a crisis enterprise. Organizational and management innovations make it possible to ensure the effectiveness of the anti-crisis management system and are the basis of a "correct" anti-crisis program at the enterprise. The relationship between the goals of anti-crisis management applied organizational and management innovations, and crisis factors that negatively affect the state of the enterprise is revealed. Various approaches to implementing organizational and governance innovations in the activities of crisis enterprises are studied, and their specific features and main types are presented. The content of the anti-crisis program formation stages, which is based on the use of organizational and management innovations, is presented. Among the innovations aimed at optimizing and increasing the management system's efficiency, the author singles out the reengineering system. Removal of problem zones and improvement of the business processes, directed at the increase of competitive potential, is the base for constructing the process-focused model of anti-crisis management representing a qualitatively new method of the enterprise's control. Keywords: innovation, crisis, anti-crisis management system, organizational and management innovations, business restructuring, business model, reengineering.