Activity Of Enterprise Research Articles

Funding Opportunities for Innovative Enterpreneurship in Georgia

In the modern world, innovative business is an opportunity to implement new ideas and introduce innovation. The entrepreneurial sector contributes to the introduction and development of modern business. Financing mechanisms are the most important obstacle to innovative activities in small and medium-sized enterprises. The paper’s main goal is to determine the possibilities of access to finance, the ways of obtaining financing, and the challenges of innovative entrepreneurs. To evaluate the impact of private and state support programs in creating an innovative product. The work discusses the essence of innovation and the subjects of innovative activity. It is about all the necessary information an entrepreneur needs to create an innovative product. Attention is also focused on the importance of private and state programs in financing. The work is also based on qualitative research, identifying factors hindering access to finance. The paper outlines ways and perspectives of access to finance. In the future, paying more attention to both the private sector and the state is necessary. Because creating innovation is their common interest. The government of Georgia needs the right policy and priority directions. In particular, the establishment of tax benefits and preferential loan conditions. It is important to raise education and awareness in society in the direction of entrepreneurship. The obtained results will allow us to measure the effectiveness of the support programs. Conclusions on the optimization of innovative entrepreneurship are formulated.

Interaction of marketing and logistics activities of enterprises in the context of the challenges of the modern business environment of Ukraine

In the article, the directions of implementation of marketing and logistics activities in relation to increasing the control of the enterprise over the subjects and conditions of its external microenvironment were determined. Marketing was presented as a system of information interaction of the enterprise with the external environment, and logistics was presented as a system of establishing business relations with the external environment by constructing logistics chains. For both types of activity, the impact on the external microenvironment comes down to stimulating the desired behavior of subjects with whom the enterprise interacts with the help of informational, organizational and economic levers. The content of logistical support of the enterprise’s marketing activities based on the "7Ps" concept was detailed. It is shown that the support involves, among other things, the use of logistics services resources to perform specific marketing tasks. The content of marketing and logistics measures aimed at ensuring the sustainability of business in an unfavorable business environment in both cases is reduced to the formation of alternative options for resource provision of the corresponding type of activity, optimization of costs and diversification of goods/markets. The study was conducted of the dynamics of changes in the share of relevant types of economic activity in the total volume of products sold, the profitability of operational activities, assessment of changes in the business situation in the field of services, the volume of sold innovative products, costs for innovations. The results show the sufficient potential of the relevant components of the market infrastructure in terms of supporting domestic business entities, and indirectly indicate the sufficient potential of marketing and logistics activities of Ukrainian enterprises in terms of ensuring economic activity in the conditions of an unfavorable business environment.

Formulation a definition for the phenomenon of internal control of expenses for scientific (scientific and technical) enterprise activity

Scientific activity in Ukraine is a special kind of economic and social relations that forms the knowledge and innovative products. Currently, a significant part of scientific institutions are in a difficult financial situation due to the need of the state to finance the defense spending. This requires researchers to economically spend the money received. That is why, among the main tasks of scientific organizations there is a strict control of costs for scientific works, which requires the creation of a fundamentally new theoretical and methodological base within the framework of which the development of the existing conceptual apparatus and the discovery of the latest methodological approaches for cost control during research and development are envisaged. Determining the costs of creating a scientific product is carried out by a special direction of the internal activity of the enterprise — accounting for the costs of scientific activities in a specially formed unit or a separate employee, however, the work of this unit or employee should be monitored, for which it is advisable to form an appropriate functional management body — internal control costs for researches. The practice of accounting costs for the scientific activity and the regulatory framework for such accounting is formed on the basis of the rules established for production and commercial enterprises, there is a need for the development and implementation of new methodological and organizational solutions for streamlining the activities of specific accounting and regulatory bodies that have as their object the costs of scientific works. To start the processes of forming an orderly activity to control the costs of research in this article formulated the definition of the phenomenon of internal control of costs for scientific activities of the enterprise. This will make it possible to single out in the general management system of scientific organizations the employee (units) responsible for controlling the costs of scientific work, determine their goals and special functions, determine the composition of the labor intensity of control operations and develop cost control regulations.

Increasing the efficiency of inventory management in the field of trade based on integrated BI and ERP technologies

The article explores the possibilities of improving the efficiency of inventory management in the trade sector by integrating business intelligence (BI) and enterprise resource planning (ERP) technologies. The article considers a model of combination of these technologies, systemises their advantages and limitations related to determination of economic efficiency of such integration on the basis of analysis of practical cases in three aspects related to information technology, economics and management. The study uses the methods of systematisation, analysis, synthesis, grouping, integrated ABC-XYZ analysis and case analysis. Further research is aimed at generalising practical cases in order to determine the prospects for the introduction of integrated technologies in the activities of trade enterprises. Particular attention is paid to optimising inventory management and increasing productivity through the use of business analysis tools and automation of operational planning and accounting processes. The practical value of the study lies in developing ways to rationalise inventory management, which will allow companies to formulate a procurement plan; plan an appropriate budget of income and expenses to avoid unforeseen costs and insolvency crises; improve cost management processes by drawing attention to the goods that account for the largest share of costs, as well as those characterised by high unpredictability of demand. This information is important for internal financial accounting, budgeting, operational and strategic planning.

მდგრადობის აღრიცხვის მნიშვნელობა თანამედროვე პირობებში

Taking into account the European perspective, Georgia prematurely introduced the international standard of corporate sustainability reporting, the purpose of which is to improve the practice of producing management reports provided for by the Law on Accounting, Reporting and Auditing of Georgia, to contribute the establishment of a sustainable and competitive environment, and reduce the negative impact of enterprises on the environment and society. Georgia, together with the UN member states, expressed its desire to share the goals and objectives of sustainable development set for 2030. Sustainable development is a system of development of society, which, taking into account the interests of economic development and environmental protection of society, ensures the increase in the quality of human life and well-being. One of the important challenges facing today is the implementation of sustainability accounting based on sustainability reporting standards, on the basis of which corporate sustainability reporting will be prepared and published by enterprises. The ustainability counting is a tool that businesses use to become more sustainable. Sustainability accounting is considered as a subcategory of financial accounting, which focuses on publishing non-financial information about the enterprise's activities to external stakeholders, such as equity holders, creditors, etc. Sustainability accounting is an activity that affects society, the environment, and the economic activity of an enterprise. Sustainability accounting is different from managerial accounting. In order to ensure the consistency of information for the preparation of sustainability reports, guidelines were created under the name - Global Reporting Initiative (GRI). According to GRI, enterprise reporting on economic, environmental and social performance is as necessary and time-consuming as financial reporting. The goal of sustainability accounting is to make a fundamental transition to sustainable business models and a sustainable economy. The popularity of sustainability accounting has increased especially recently. This is evidenced by the fact that more and more enterprises are using new methods and techniques in the publication of financial information, along with providing external users with information about the enterprise's main activities and environmental impact. Thus, the challenges of sustainable development of enterprises are directly related to the challenges facing the production and presentation of sustainability accounting-reporting in enterprises, which at this stage is caused by the adoption of the European Union corporate reporting directive. That is why we consider the development and implementation of the legal framework of corporate sustainability reporting as one of the directions for overcoming the challenge and greater involvement of the scientific community, highly qualified accountants and auditors, enterprise managers, entrepreneurs, and students in its process, who in the future will ensure the implementation of the best practices in accounting and reporting in the country.

Innovative development of water transport enterprises as a branch of high-tech industry

The article is devoted to the innovative development of enterprises of high-tech products on the example of water transport. Water transport refers to high-tech products and in this regard, its production has a rather complex production logistics (intellectual, supply, organizational, financial, information, personnel, innovation, etc.) [2-3]. In this regard, the search for promising directions in the development of high-tech products becomes particularly relevant and important: a real opportunity to implement research and innovation and investment projects, the implementation of which will bring enterprises of the high-tech industry for the production of water transport to leading positions not only in the national economy, but also in the world [4-6]. This determines the importance of monitoring research projects as a vector for the development of innovative production at two levels: product (high-tech products) and technological (innovative technologies) [7]. The innovative vector of development of enterprises of high-tech products allows the actual efficiency of high-tech production to be brought closer to full potential efficiency, other things being equal, production factors in a short time of the stage of research and scientific and technical development of the life cycle of products of shipbuilding products, which is given the main attention in the article [6-7]. At the same time, an innovative approach, introducing products into industrial circulation, naturally provides conditions for further scientific and technical (innovative) development of both the products themselves and technologies (in other words, early introduction of products ensures its early withdrawal: the speed of the wheel of economic efficiency of production activities). When the actual efficiency of the limit of the potential efficiency of technological production is reached, in accordance with the laws of synergy, there is a leap, an innovative transition to a new (next, subsequent) level of potential efficiency of production of high-tech products, which naturally puts forward new requirements of an innovative nature to production. Otherwise, production due to the (law) moral aging of industrial products is doomed to bankruptcy due to the so-called factor of technological flexibility of production (TG). Which (TG), if organizationally taken into account in the economic activities of enterprises as forecasting, planning and management (design and innovation management), forms (economically ensures) the sustainable functioning and development of enterprises of high-tech products in modern conditions (the wheel of economic efficiency of production activities is the human factor): in the market model of the state transformation of a product (product) into a commodity and contracting.

PENINGKATAN KAPABILITAS MARKETING PELAKU USAHA MELALUI E-COMMERCE DAN DIGITAL PROMOTION DI KECAMATAN TLOGOWUNGU, KABUPATEN PATI

E-commerce is a strong global trend driven by strengthening economic policies, changes in customer behavior and increased production in the form of technology. In carrying out community service by conducting direct observations using activity methods with data collection and direct assistance. Based on the capability perspective and market orientation literature, the activity model to determine the level of marketing that SME products are promoted by developing and producing a marketplace using e-commerce as a sales channel, one of which is on Instagram, Facebook or YouTube. One of the obstacles faced by business actors shows that the required online marketing capabilities are still insufficient to increase sales in digital form. In the end, community service resulted in online marketing having more efficiency, which was reflected in a market-based and market-driven approach, playing an important role in increasing the influence of online marketing capabilities. The conclusion in community service is that the results of assistance to produce e-commerce in the form of training to promote products can increase promotional value by up to 98%. The value can be obtained for the use of social media as well as promoting online shops so that it can increase the market share of SME business actors. In the activities that will be carried out in the next service, we can further improve the facilities and infrastructure of the service event to further support the success of the service event considering partners in this case for service activities for small and medium enterprises (UKM).

THE ROLE OF RISK MANAGEMENT IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES UNDER FORCE MAJEURE CIRCUMSTANCES IN FOREIGN ECONOMIC ACTIVITIES

The article examines the influence of the modern globalized economic environment on the activities of enterprises operating in the field of foreign economic activity and facing a large number of risks in the course of their operation, in particular due to the influence of force majeure circumstances. The importance of risk management for ensuring the financial stability of enterprises in the conditions of increasing risks and threats to economic activity is determined. The impact of risk management on the financial stability of enterprises in foreign economic activity, especially in cases of force majeure, is studied. It has been proven that risk management in the context of foreign trade involves the identification, assessment, management and monitoring of risks that may arise. It has been determined that effective risk management allows business entities to properly adapt to changes in the economic environment and reduces the likelihood of financial losses in the event of force majeure events, such as the cessation of trade, sudden changes in exchange rates, or military or political crises. Strategies for including risk management in the management processes of enterprises based on analytical assessments and practical experience of ensuring financial stability are considered. Methods of risk identification, development of risk minimization strategies and mechanisms of risk control during foreign economic operations were studied. The objective necessity of forming an effective risk management system in the management mechanism of economic entities to ensure the financial stability of enterprises in foreign economic activity, especially in connection with force majeure circumstances, has been proven. The issue of implementing risk management at the level of strategic and operational management of enterprises is considered. Methods of risk forecasting, analysis of their impact on financial indicators and development of effective action plans to reduce possible negative consequences of exposure to risks and threats were analyzed. The necessity of introducing international risk management standards into the activities of Ukrainian enterprises, which contribute to increasing their level of competitiveness and compliance with international requirements, has been proven. The need for constant improvement of the risk management system and the introduction of corrections in enterprise management strategies, taking into account changes in the external environment, was identified. It is proposed to introduce approaches to the management of enterprises focused on effective management of financial risks in force majeure situations in order to ensure their financial sustainability and stability.

КРЕАТИВНИЙ МЕНЕДЖМЕНТ В СИСТЕМІ СТРАТЕГІЧНОГО УПРАВЛІННЯ ЗМІНАМИ ТА РОЗВИТКОМ КОНКУРЕНТОСПРОМОЖНОСТІ ПІДПРИЄМСТВА

The article examines the essence and components of creative management in the system of strategic management of changes and development of the enterprise's competitiveness. The works of Ukrainian and foreign scientists devoted to the issues of creativity, competitiveness and strategic management of changes and development, considered by them from the point of view of philosophical, psychological, pedagogical, sociological, economic and strategic analysis, were studied and analyzed. A clear interaction of concepts such as "competitiveness", "creative management", "strategic management of changes and development" was determined. The most common criteria for strategic management of changes and development of the enterprise's competitiveness within the framework of creative management are highlighted. Accordingly, similarly to the criteria of creative management, the main criteria of strategic management of changes and development of the enterprise's competitiveness within the framework of creative management were defined. The division of competitiveness factors into external and internal was carried out, in relation to the strategic management of changes and development of the enterprise's competitiveness. The main indicators of the enterprise's activity and the components of creative management are proposed, which will form its system of strategic management of changes and development of competitiveness, which should include the following creative components, such as: intelligence and knowledge; experience and communications; creative abilities of employees; willingness to experiment; motives and incentives; critical thinking and self-assessment. They are related to the performance indicators of the enterprise, namely: financial indicators; staff productivity; new business models; corporate culture; innovation management; competitive advantages and strategies. The scheme of creative management in the system of strategic management of changes and development of competitiveness of the enterprise was formed, which will include the main indicators of the effectiveness of its activity, the constituent elements of creative management and strategic management of changes and development of competitiveness.

МІЖНАРОДНИЙ МАРКЕТИНГ В СИСТЕМІ УПРАВЛІННЯ ЗОВНІШНЬОТОРГОВЕЛЬНОЮ ДІЯЛЬНІСТЮ

Introduction. The modern development of foreign economic activity of enterprises is characterized by the dynamic development of the world economy, which is based on international marketing. Effective management of foreign economic activity of enterprises is the most important factor in expanding market opportunities and potential segments in the international market.. The purpose of the article. The purpose of the article is to find optimization solutions related to the formation of a new high-quality mechanism for managing international marketing to enable international business entities to successfully compete in the world market. The tasks of the article are to optimize methodological and methodical aspects and to create a mechanism for the formation of international marketing in the system of management of foreign trade activity Metods. The formation of an international marketing management system involves the use of advanced methods of analyzing market conditions, forecasting the development of global markets, and developing effective marketing strategies. Results. The article proves that the development of modern business is impossible without taking into account global trends and active participation in international markets. It is substantiated that it becomes important to form a set of marketing strategies. The activation of individual components of the international marketing complex forms a strategy that is focused on long-term success and development, taking into account the specifics of each market and the needs of the target audience. A mechanism for the formation of international marketing in the system of management of foreign trade activity has been built, taking into account the maximum factors that affect its effectiveness. It has been proved that the mechanism plays an important role in coordinating and optimizing all marketing activities aimed at achieving the company's strategic goals. Conclusiоns. The effectiveness of the formation of international marketing in the system of foreign trade management significantly affects the success of not only marketing activities, but also the overall productivity and efficiency of enterprises. This will allow enterprises to adapt to the requirements of the international market, attract and retain customers, reduce costs and increase efficiency.

Accounting for income and expenditure on government quotas for greenhouse gas emissions in crop production

Subject. This article discusses the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions in relation to the activities of crop production enterprises. Objectives. The article aims to systematize and generalize knowledge about the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions at various enterprises, including those engaged in crop production. Methods. For the study, I used a dialectical approach, observation, analysis and synthesis, as well as elements of accounting methods. Results. The article proposes to take into account the income and expenses associated with compliance with emission quotas as part of ordinary activities, and it recommends calculating the cost of individual plant varieties taking into account the costs associated with quotas. It proposes an accounting system for recording a long-term government greenhouse emissions quota as a government subsidy (measured at fair value) in the ordinary course of business. Conclusions. Greenhouse emissions are inseparable from the standard activities of enterprises and are calculated on the basis of their volumes. The volume of greenhouse emissions should be reflected in the cost and profitability of sales of plant crops.

USE OF SOCIAL NETWORKS BY TOURIST ENTERPRISES AT THE CURRENT STAGE

The article focuses on highlighting issues related to the use of the internet, specifically social media, in the activities of tourism enterprises. Due to high competition in the tourism business, it is necessary to utilize a full range of effective tools to attract clients. One of the most effective channels of interaction between tour operators and end consumers is the Internet in general and social media in particular. The tourism industry was one of the first to enter the realm of social media: tour operators have long been exploring opportunities for business promotion that social media platforms provide. Using social media to build relationships with target audiences is essential to ensure the prospects of development for tourism enterprises and to maintain or increase their economic indicators. Social media marketing (SMM) has become a crucial tool for the tourism industry, allowing businesses to capture attention and engage with potential travelers in the virtual environment. The use of SMM allows tourism enterprises to address many tasks. Tourism companies must be present on popular social media platforms such as Facebook, Instagram, TikTok, X (Twitter), LinkedIn, YouTube, and Pinterest. Each platform offers unique opportunities to showcase different aspects of the travel experience. Collaboration with influencers and travel bloggers expands the coverage and trust in the tourism enterprise on social media. Worldwide, there are over 4.5 billion people using some form of social media—approximately 57% of the world's population. By the beginning of 2024, there were 24.3 million social media users in Ukraine, equivalent to 64.9% of the country's total population. At the same time, 21.18 million Ukrainians aged 18 and older used social media, accounting for 69.3% of the adult population. In general, 82% of internet users used at least one social media platform. Social media platforms provide companies with the opportunity to establish direct contact with their target audience. Publishing interesting content and interacting with clients helps better understand the audience, receive feedback in real-time, and create more personalized offers. Social media marketing is a relatively new area of activity for tourism enterprises, which they actively explore regardless of the scale and specifics of their operations. SMM is a special tool of internet marketing that involves promoting a product, service, company, or brand through the use of social media, the connections of which are created and updated by the efforts of their visitors. Researching the potential of social media is a strategic tool for improving the tourist experience, monitoring the reputation and image of the tourism company, and analyzing current competitive strategies. As the number of social media users continues to grow rapidly, this trend will increasingly be taken into account in the tourism services market, and therefore, the importance of effective marketing activities of tourism organizations in this segment will grow. Keywords: social networks, tourist enterprise, SMM marketing.

Аnalysis and systematisation of the influence of risks on the innovation and investment activities of the enterprise in the conditions of post-conflict transformation

Despite the fact that the situation in Ukraine's economy remains challenging, as the economic environment does not create reliable preconditions for economic growth, economic and social problems continue to persist, deepen and exacerbate. The country's economy is currently characterized by a pronounced raw material-based economy with an underdeveloped manufacturing industry. Ensuring qualitative transformational changes in the economy is not possible without consistent capital accumulation of enterprises on a simple and expanded basis. The tools used by domestic enterprises (traditional instruments and methods) to manage innovation and investment activities are imperfect, as they do not allow timely identification and forecasting of possible risks, accurate assessment of the decline in innovation and investment potential and economic sustainability of enterprises. Identification of the cause and effect relationships of crisis phenomena ensures the implementation of the anti-crisis management mechanism in a transformational economy. For successful innovation and investment activities of an enterprise in the context of post-conflict transformation, a qualitative analysis and systematization of the impact of risks is necessary. The aim of the article is to analyze and systematize the impact of risks on the innovation and investment activity of enterprise in the context of post-conflict transformation. To achieve this goal, all types of risks of innovation and investment activity were systematized according to certain features and depicted schematically. The article analyses approaches to risk definition, investment risks, innovation risks, specific risks, innovation risks according to the subject of innovation, and risks of entrepreneurial activity. It is noted that the analysis of risk impact contributes to the further development of the theory of riskology. It is concluded that systematization of the impact of risks on the innovation and investment activities of enterprise in the context of post-conflict transformation is necessary to formalize the risk management processes at enterprises. The author notes that in the context of military conflict and post-conflict transformations, new types of risks may arise, so this issue requires further research.

THE NEGATIVE IMPACT OF UNILATERAL COERCIVE MEASURES ON THE IMPLEMENTATION OF THE RIGHTS OF WORKERS OF BELARUSIAN ENTERPRISES

The article analyzes unilateral coercive measures taken against Belarusian legal entities in the context of the impact of such measures on the realization of fundamental human rights. Based on the legal analysis of specific examples of sanctions against Belarusian legal entities, the author proposes to develop Recommendations for states and legal entities under sanctions to ensure the protection of human rights under sanctions pressure. and also to keep official state statistics on the impact of sanctions on the rights of Belarusian citizens. At the national level, it is advisable for the BISI to conduct a study analyzing the impact of unilateral coercive measures on the realization of the rights of employees of Belarusian enterprises, and the National Statistical Committee of the Republic of Belarus to develop a Questionnaire to study the impact of unilateral coercive measures on the activities of Belarusian enterprises.

Review of existing models and basic zero trust principles

Ensuring the information security of an enterprise is quite a complex task. This is due to the multifaceted nature of IT infrastructure and applications, the breadth and intensity of user access, the excessive openness of most corporate networks, and several other factors. In these conditions, the concept of zero trust is increasingly being considered as the most preferable solution to the problem of ensuring the security of enterprises, organizations, institutions. The basic idea of the concept of zero trust is that there are no areas that are trustworthy. However, despite the popularization of the zero trust concept and the obvious security benefits of its application in enterprises, there are certain difficulties in its implementation. In particular, planning to bring the infrastructure into compliance with the zero-trust principles cannot be accomplished partially or as part of minor modifications to the relevant information systems. It is necessary to reorganize the information infrastructure as a whole, as well as to integrate all aspects that ensure the security of enterprise activities, so that the zero-trust principles show their effectiveness. On the other hand, today there is a problem associated with a certain lack of awareness about the zero-trust approach (about its theoretical and practical potential) for choosing the right solution. This paper is precisely aimed at solving this problem by summarizing existing research and the experience of various international companies that are implementing this approach in practice. It briefly discusses models and key zero-trust principles proposed by renowned international organizations and companies that will help make sense of a fundamental shift in the approach to information security, cybersecurity.

Legal regulation of business activities of enterprises with the participation of foreign investments in the context of sanctions

Legal regulation of business activities of enterprises with the participation of foreign investments in the context of sanctions

Особенности учета требований экологической безопасности промышленными предприятиями в инновационной деятельности

This article notes that in modern conditions, the increase in the frequency of natural anomalies is directly related to the rapidly developing industry. The need to take into account the environmental component when implementing innovative projects. Managers should pay close attention to environmental safety in the innovative activities of industrial enterprises. When managing the implementation of innovative projects, it is also necessary to control environmental factors, taking into account the requirements of the legislation of the Russian Federation to reduce the harmful effects of activities on the environment. It is noted that ensuring environmental safety of the environment is not only an important aspect of the development of favorable conditions for the life of society, but also a necessary measure for the successful development of the country's economy.

THE ROLE OF STATE SUPPORT IN THE DEVELOPMENT OF THE HOTEL AND RESTAURANT BUSINESS IN THE CONTEXT OF CRISIS PHENOMENA AND EUROINTEGRATION PROCESSES

The article presents the results of a study of the state of the hotel and restaurant business in Ukraine in general and the Transcarpathian region in particular in the context of crisis phenomena. The authors analyse the peculiarities of functioning of hospitality enterprises in the context of military operations on the territory of Ukraine. The research provides an analytical review of the legislative framework and social factors that have influenced the activities of hospitality enterprises in conditions of instability. It also identifies the problems and prospects for the development of the hotel and restaurant business in the context of overcoming the consequences of military operations, European integration processes and legislative changes, and outlines promising ways of future recovery of the hospitality sector as a component of tourism. The purpose of the article is to conduct an analytical study of the state of the hotel and restaurant business in the post-covid period and the active phase of the military conflict, and also the impact of state regulation on overcoming such destructive factors against the background of Ukraine's European integration processes. Methodology. The study was conducted on the basis of an analysis of statistical indicators of the performance of temporary accommodation (accommodation) and catering enterprises, based on analytical and statistical materials of official statistics of the Zakarpattia Oblast for the period from 2020 to 2024, provided by the Main Department of Statistics in the Zakarpattia Oblast. The legal framework and regulatory documents related to the identified issues were analysed. The paper analyses the state and needs of SMEs in Ukraine as assessed by local hromadas, as well as an analytical study based on a survey of owners of hotel and restaurant businesses in Zakarpattia Oblast through personal interviews. The monitoring study covered 50 enterprises of different sizes and different forms of ownership. Results. The publication analyses the factors that stimulate the activity of enterprises in the accommodation sector, describes the destructive factors that suppress or complicate the activity of enterprises in this sphere of economic activity, and considers the state policy aimed at supporting the hotel and restaurant business and the tourism sector in general. The authors identify the commonality of problematic issues for the hromadas of Ukraine on the way to the future post-war reconstruction of the hospitality and tourism sector, as well as the functioning of this sector today. The research lists the opportunities for business on the way to European integration and the challenges associated with it. As a result, the authors suggested ways to accelerate and facilitate the integration of the local hotel and restaurant business, improve the legislative framework at the state and local levels for the development of the hotel and restaurant sector and its de-shadowing, and also emphasised the importance of close cooperation of SMEs with state and local authorities in terms of support, development promotion, investment prospects and implementation of European legislation in the activities of such enterprises.

CONCEPTUAL POLYCOMPONENT MODEL OF AN INNOVATIVE MECHANISM FOR IMPROVING THE COMPETITIVENESS OF AGRO-INDUSTRIAL COMPLEX ENTERPRISES

The modern agricultural sector is going through a period of intense transformation caused by both internal and external factors. In the context of active globalisation, business entities are forced to withstand fierce competition and therefore need to constantly adapt to the environment. This creates an urgent need for agribusiness enterprises to constantly improve their approaches and mechanisms of operation. Continuous adaptation requires flexibility, innovation and strategic thinking. Changes in the economic, political and technological landscape require businesses to respond quickly to new opportunities and challenges to ensure their competitiveness and sustainability. This constant process of adaptation is becoming a prerequisite not only for success, but also for survival in today's global business environment. The purpose of the article is to develop an innovative mechanism for improving the competitiveness of agribusiness enterprises. Methodology. The methodological basis of the study, which objectively reveals and substantiates the problem of increasing the competitiveness of agro-industrial enterprises using the model of the innovation mechanism, is based on such special and general scientific methods as: monographic, logical-theoretical, statistical and economic-mathematical, visualisation, system analysis, neural network modelling, logical generalisation, abstraction and conclusion formation. The information base of the study was formed by the materials of the State Statistics Service of Ukraine, statistical yearbooks, scientific developments of scientists on the defined topic, and financial statements of the studied enterprises. The subject and object basis of the study is the entrepreneurial activity of agricultural enterprises in Vinnytsia Oblast: Agricultural complex "Zelena Dolyna", PJSC "Dashkivtsi", LLC "Selyshchanske", FE "Yavir", FE "IRYNA – O.T". The results of the study have shown that the innovation mechanism, which consists in ensuring the management of innovative development of agribusiness enterprises, involves adjusting the business environment of an economic entity to achieve a cumulative effect from the efficient use of innovative and energy potentials. The paper emphasises that the cumulative effect means that the effect of the interaction of innovation and energy resources exceeds the simple effect of the impact of each of them separately. Practical implications. The authors calculated the indicators of competitiveness of the studied agricultural enterprises of Vinnytsia Oblast; assessed the level of innovation potential of these enterprises; determined the indicators of energy potential. On the basis of the obtained diagnostic results, a fuzzy knowledge base has been formed and a multicomponent decision-making system has been built for various combinations of values of the components of the innovation mechanism.

The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system

This article will analyze the incentive effect of the value-added tax rate reduction policy on enterprise innovation from the perspective of enterprise quality management. The research results indicate that: (1) the reduction of value-added tax rate has an incentive effect on the innovation activities of enterprises; (2) There is a positive moderating effect of enterprise quality management on the reduction of value-added tax rate and the innovation and research and development activities of enterprises; (3) The reduction of value-added tax rate has a more significant incentive effect on innovation in the eastern region of China, state-owned enterprises, and relatively larger enterprises.