Enterprises In Modern Conditions Research Articles

ГНОСЕОЛОГІЯ УПРАВЛІННЯ ТРУДОВИМ ПОТЕНЦІАЛОМ ПІДПРИЄМСТВ В УМОВАХ НЕВИЗНАЧЕНОСТІ

The existence of conditions of uncertainty in the process of managing the labor potential of enterprises gives rise to the need to find optimal management methods and tools for ensuring and combining the available human resources, their knowledge, experience and qualifications with the main components of the enterprise's potential, he strategy and goals of its development, ensuring the company's need for employees with the necessary qualifications and effective use of the labor potential of both individual employees and the team as a whole. A research aim is to learn the process of managing the labor potential, based on the current conditions of uncertainty in the development of enterprises. The object of the research is the process of managing the labor potential of enterprises in different economic conditions. The method of the research are modern methods and technologies of scientific knowledge, methods and techniques of conducting scientific research, tools of systemic, complex, economic analysis, principles of management of enterprises and their labor resources, which allow to review the existing approaches to the management of labor potential and identify directions stabilization of enterprises in modern economic conditions. The hypothesis of the research was an assumption about the possibility to determine the logic of learning the process of managing the labor potential of enterprises in modern conditions of uncertainty. The statement of basic materials. It is proved that epistemology is applied in the research in a purposeful way, as it is a tool of knowledge and a philosophy of managing the labor potential of enterprises in conditions of uncertainty. It has been confirmed that the management of labor potential is a component of the general process of managing the production potential of the enterprise, which means that it makes a direct contribution to the results of operations, the volume and output of products, the creation of certain benefits not only by the economic entity itself, but also contributes to the national income of the country. A certain philosophy of labor potential management is proposed, aimed at developing a special toolkit and acquiring new knowledge that can be used in labor potential management programs in wartime and postwar times. The originality and practical significance of the research is confirmed by the above philosophy of managing the labor potential of enterprises in modern conditions of uncertainty. Conclusions and perspectives of further research. The implemented epistemology of labor potential management made it possible to state that labor potential is a complex system with certain properties that requires the formation of additional requirements both for the assessment of labor potential and for its management. Therefore, the formation of an effective philosophy of labor potential management requires the constant development of personnel, the development of special programs for the management of labor potential based on the existing conditions of uncertainty of enterprises, including war and post-war times. Further research will be aimed at the development of special labor potential management programs, based on the sphere of activity of enterprises and their regional location

Современные подходы к управлению устойчивым развитием сельскохозяйственных предприятий в условиях глобализации

Abstract. The agricultural sector faces challenges exacerbated by global trends such as climate change, market fluctuations and increased international competition. These factors require adaptation and implementation of new technologies to minimize the negative impact on yields and production stability. The importance of sustainable development of the agricultural sector is due to its role in ensuring food security and environmental stability. This requires management flexibility, innovation and collaboration with local communities and government to ensure sustainable development and socio-economic well-being. The purpose of this article is to analyze modern approaches to managing the sustainable development of agricultural enterprises, as well as assessing their effectiveness in the context of globalization. Methods. The article uses methods of analysis of scientific literature, comparative analysis, as well as case studies from various countries. This made it possible to generalize the experience of applying various strategies and practices for managing sustainable development. Scientific novelty lies in the development and application of a multidisciplinary methodological framework that integrates economic, environmental and social aspects to assess the effectiveness of existing management models in the agricultural sector in the context of globalization. An integrated approach includes analysis of indicators such as enterprise profitability, level of environmental impact and degree of social responsibility. Results. The main results are to identify the most effective modern approaches to managing sustainable development, which take into account the specifics of the agricultural sector and global economic trends. The article concludes that the integration of innovative technologies, increasing environmental responsibility and strengthening international cooperation are key factors for successfully managing the sustainable development of agricultural enterprises in modern conditions.

ETHICS OF BUSINESS RELATIONS AS THE BASIS OF CORPORATE CULTURE

The article is devoted to the study of modern trends in management changes in business, due to the rapid development of market relations, new technologies and globalization. Special attention is paid to the role of the ethics of business relations in corporate culture, management processes and interaction between participants in business activities. The causes and nature of conflicts in the business environment are determined, offering effective methods of their resolution, including negotiations, mediation and analysis of the causes of conflicts. The barriers preventing effective communication in business, such as communication, psychological and organizational barriers, as well as trust barriers, are substantiated. The role of ethics in the processes of management and responsible decision-making, which contributes to increasing the efficiency of enterprises in modern conditions, is highlighted. Emphasis is placed on the need to develop ethical literacy of managerial staff through education, training, corporate codes and self-improvement. The development of such skills allows specialists not only to increase personal responsibility and efficiency, but also to strengthen the ethical basis of the entire enterprise. An important role in this is played by methods of increasing knowledge in the field of business ethics and compliance with ethical standards in business. Ethical standards are an integral part of successful management activities and contribute to the formation of a sustainable corporate culture. The development of moral consciousness and the introduction of ethical principles into daily activities help to minimize conflicts, strengthen trust between participants in business processes and enhance the company's reputation in the market

Strategic planning: attracting investments in agro-industrial enterprises

Since agriculture is an important sector of the Russian economy, the problem of lack of capital in this industry is still relevant. The article shows that the effective functioning of agricultural enterprises in modern conditions of a dynamic and rapidly changing business environment in the long term depends on the development of new and more advanced approaches to investment planning. The problem of the study is related to the absence or imperfection of strategic management of investment policy at many enterprises in the agricultural sector, which leads to their difficult financial situation, slows down their development and reduces competitiveness. The main purpose of the presented research is to form proposals for improving the strategic planning model by developing and implementing investment strategies of enterprises of the agro-industrial complex (hereinafter referred to as AIC). In the course of the study, a review of domestic and foreign literature has been conducted reflecting the issues of the investment planning. Within the framework of the modern approach to the problem, the following research methods are used in the article: literature analysis, classification, comparative analysis, description, observation, and statistical method. Special attention in the methodology is paid to the digital transformation of the investment activity of the AIC in Russia and the world. The author substantiates that the modern strategy of attracting investments in the AIC enterprises should radically differ from previous approaches and be implemented with consideration to the development of the information technology market. It is necessary that this approach facilitates the transition of the Russian AIC to the formats of “Agriculture 4.0” and “Agriculture 5.0”.

ANALYZING COMPANY’S COMPETITIVENESS: DEFINITIONS AND INFLUENCING FACTORS

The article is devoted to the study of the competitiveness of the enterprise as an economic concept and an object of assessment. Issues that remain unresolved, despite the significant level of development of this issue, are considered. In particular, the problems of the integration of digital technologies as one of the main factors of competitiveness are highlighted, the importance of the adaptability of cross-industry innovations is shown, and the relationship between the concepts of sustainable development and the competitiveness of the enterprise is explained. It was determined that today enterprises, forming competitive advantages, face new challenges in the context of globalization. Much of the existing research focuses on static models of competitiveness, while prospective studies should pay more attention to how corporations can maintain competitiveness in a dynamic global marketplace. The article identifies the main factors in the formation of sustainable competitive advantages of enterprises in the conditions of the digital economy and the intensive spread of technologies. The authors proposed a schematic visualization of the multifaceted meaningful interrelationship of competitiveness and the main business competencies of innovative enterprises. Based on the analysis of scientific sources and previous empirical studies of the authors, the list of competitiveness factors is summarized, which is based on a synthetic approach and includes external, internal, macroeconomic, environmental, social, technological, innovative and other factors. It is emphasized that one of the key levers of the mechanism of formation of sustainable competitive advantages of enterprises in modern conditions of uncertainty is market adaptability, which is subject to economic analysis and forecasting. Thus, the authors note that innovation potential has become a key element for maintaining competitiveness, especially in technology-driven industries, while corporate social responsibility and sustainable development are increasingly seen as integral components of long-term competitiveness; moreover, with the deepening of globalization, companies must possess the ability to adapt to the conditions of international markets in order to remain competitive in the long term. The priority direction of further research is the development of a model for evaluating the market adaptability of innovatively active enterprises operating in growing markets.

Information security and data protection at an industrial enterprise in modern conditions

It is impossible to imagine a modern enterprise without automation and digitalization of production processes. At the same time, new ways of doing business in the digital era are accompanied by such information threats as: data leaks, encryption viruses and attacks on critical information infrastructure. All data and assets need protection. This is not only a business requirement, but also the requirements of laws on CII and the processing of personal data. This is where information security comes to the aid of companies and enterprises.

ENSURING THE FINANCIAL STABILITY OF THE ENTERPRISE WITH PERFORMANCE MARKETING TOOLS

The study is devoted to the problems of the organization of the transition of the enterprise to the concept of performance-marketing, which allows to achieve stabilization of the financial stability of the enterprise in modern conditions. The purpose of the article is to investigate the essence of the concept of performance marketing and to develop a mechanism for the enterprise's transition to performance marketing as a condition for ensuring its financial stability. The article provides a description of the historical basis of the formation of domestic performance marketing and reveals its features and differences from other types of marketing. A definition of performance marketing and its basic principles is offered. Systematized performance marketing tools. The peculiarities of the company's transition to the performance concept are substantiated. The restraining factors of the development of the performance concept at the enterprise are analyzed. A system for evaluating the effectiveness of engagement channels has been developed. The proposed road map for the transition of the enterprise to performance marketing. A mechanism for transition to a performance approach in the company has been developed. The algorithm for building end-to-end analytics as the basis of performance marketing is described. The substantiation of the features of ensuring financial stability with performance-marketing tools has been carried out. The role of performance marketing at each stage of ensuring the financial stability of the enterprise is defined. In the article, it is proven that the implementation of performance marketing will provide an opportunity to increase the company's financial stability and to apply an exceptional strategy for optimizing the company's financial development, analyze and use the necessary financial parameters, based on the acceleration of the general economic development of the enterprise.

INNOVATIVE TECHNOLOGIES AS A FACTOR IN IMPROVING THE QUALITY OF SERVICE ORGANIZATION IN THE HOTEL AND RESTAURANT BUSINESS

This article reveals aspects of the impact of innovative technologies on improving the quality of service organization in the hotel and restaurant business. The issue of improving the quality of the organization of customer service at the enterprises of the hotel and restaurant complex was considered. The peculiarities of the application of innovative technologies at enterprises in modern conditions are analyzed. The development of information technologies and growing competition in the market of hotel services necessitate the active use of innovations in the operation of modern hotels. Nowadays, innovation is considered one of the important competitive advantages of the hospitality industry. At the same time, the spectrum of application of innovations in the activity of a hotel enterprise is quite multifaceted. The purpose of the study was to demonstrate the use of innovations in the activities of enterprises of the hotel industry. The hypothesis of the study was the assumption that the key trends in the development of innovations in the hotel industry are digitization, resource-saving technologies and environmental protection. The research methodology was based on system analysis. The article examines innovations in the hotel industry that are relevant to today's realities. Analysis of existing developments and experience of using innovations in modern hotel enterprises of Ukraine allowed the author to clarify the classification of types of innovations in the hotel industry. Based on the results of the research, the main problems that arise in the process of introducing innovations in the hotel industry have been verified, and methods of their elimination have been determined. Scope: the obtained results can be used in the practical activities of hotel enterprises in the modernization and improvement of the service process. The author proves that "green technologies" have been given a prominent place in the innovations of the hotel industry in recent years. At the same time, the idea of environmental protection is implemented not only in the aspect of providing comfortable conditions for guests, but also at all stages of the life of a hotel enterprise: from engineering research, design, construction and operation to major repairs, reconstruction and complete liquidation.

РОБОТИЗАЦИЯ ПРОИЗВОДСТВА СЕЛЬСКОХОЗЯЙСТВЕННОЙ ТЕХНИКИ

Increasing labor productivity at agricultural engineering enterprises in modern conditions is impossible without the use of robots, which should replace human labor in technological operations with dangerous and harmful production processes. (Research purpose) The research purpose is evaluating the use of robotics by enterprises of the agricultural machinery industry in the production. (Materials and methods) Conducted an assessment of the use of robotics tools when visiting enterprises in the agricultural engineering industry. (Results and discussion) It has been established that for a sustainable presence and strengthening of their positions in the market, companies producing agricultural machinery are increasing the volume of research and development work on the designs and production technologies of modern machines. It was noted that an increase in labor productivity in modern conditions is impossible without the use of robots, which are designed to replace human labor at work with harmful and dangerous production factors in procurement, when cleaning blanks, with thermal and physical methods of surface treatment of products made of various materials, when painting, as well as in order to reduce defects. It was determined that the use of robotization tools by enterprises of the agricultural machinery industry does not exceed three percent of the total volume of technological operations performed. Robotics tools are used mainly in welding operations. Loading and unloading, replacement of working tools on numerically controlled machines, as well as many other technological operations remain practically not covered. (Conclusions) The conducted studies have shown that machine-building companies have large reserves for using robotics tools in performing technological operations in order to reduce production costs and increase labor productivity. As measures to support the introduction of robots into production, grants are allocated by the Russian Digital Economy and Skolkovo foundations, preferential loans through the industrial development Fund "Digitalization of Industry".

LAND AND PROPERTY RESOURCES OF AGRICULTURAL ENTERPRISES IN THE SYSTEM OF THEIR RESOURCE POTENTIAL

The article is devoted to the justification of the organizational and economic principles of management and rational use of land and property resources and the determination of the principles of their effective combination based on the study of modern determinants of the development of the resource potential of agrarian enterprises. The meaning and role of property resources in the activity of agricultural enterprises are revealed, and their components and importance for ensuring the technical base and efficient production processes are defined. It is substantiated that the modernization of the technical park and the improvement of technological processes help to ensure the competitiveness of agricultural enterprises, reducing costs and increasing the quality of products. Land and property resources are defined as the basis of the resource potential of agrarian enterprises, and their proper management and continuous improvement are critical factors of enterprises' sustainable development in the modern conditions of the market environment. The need for a complex approach to managing land and property resources, which considers the specifics of the industry, regional features, and modern trends, has been proven. A comprehensive approach to effectively managing agricultural enterprises' land and property resources is considered. The importance of developing development strategies, implementing advanced technologies, and improving staff qualifications is substantiated. It is noted that strategies such as crop rotation, agroecological monitoring, energy efficiency, and digitalization can be used to optimize the use of resources. These measures contribute to increasing the efficiency of agricultural enterprises in modern conditions. It is established that the context of the land use management system should pay special attention to the basic principles crucial for its effectiveness. Scientific approach, objectivity, economic justification, availability of feedback, consideration of regional specifics, and differentiated application to different types of land stand out among the main principles.

Theoretical aspects of innovative technologies in pig production

In the context of the globalization of the economy, the development of pig breeding enterprises is possible based on the highly efcient production of livestock products. A constraining factor for development is the lack of innovative technologies in most enterprises and the insignifcant impact of the introduction of innovative activities on improving production efciency. There is an important need to implement innovative transformations that would improve the economic performance of pig breeding enterprises, saturate the market with domestically produced products, and satisfy the social demand for cheap pork. The innovative model of pig production development ensures the competitiveness of enterprises in the industry, increases the level of food security of the state, and helps to solve problems related to environmental pollution and uncontrolled use of various additives in pork production. These issues necessitate substantiation of approaches to innovative development of enterprises in the pig industry and improvement of their efciency. The experience of domestic enterprises and foreign pork producers shows that in times of economic instability, it is important to be prepared for changes in the meat market. Such readiness is ensured by the planning and implementation of innovative approaches to the pig industry at enterprises. The innovative activity of enterprises in modern conditions should be aimed at social and economic satisfaction of the population's needs and environmental safety. The article focuses on theoretical and methodological aspects of the innovative development of the pig industry. The issues of modern technologies, innovations, and innovative activity are highlighted, and the defnition of "innovative development of enterprise" is analyzed. The article analyses the direction of development of competitive pig farms, taking into account the level of technological development of production and changes in the market share of enterprises. A special approach to the formation of the development of pig enterprises based on the transition to an innovative model of ensuring their competitiveness and modernisation of production according to the criteria that meet the capital replenishment, satisfaction of market demand for pork, and a slight negative environmental impact on the environment is noted. Key words: innovations, innovative activity, innovative development of pig breeding enterprises, economic indicators, innovative approaches, pork market, food security, environmental pollution, environmental safety.

Principles of Building a Management System for Enterprise Development Strategy

The relevance of the study is determined by the fact that the transformation of the socio-economic conditions of the functioning of enterprises in modern conditions requires the construction of a management system for the strategy of their development. In turn, to build such a system, it is necessary to systematize the existing principles and rank them for further use in the process of its formation.The purpose of the study is to assess the experience accumulated to date in the formation of enterprise development strategy management systems, systematize and rank the principles of constructing such a system based on an assessment of their importance for its sustainable development of the enterprise.The objectives of the study are to analyze and clarify the definitions of “management system”, “strategic management”, “management system for enterprise development strategy”; classification of principles of strategic management; development of principles for constructing a management system for the enterprise development strategy; systematization and ranking of principles based on their importance for the sustainable development of an enterprise.Methodology. In the process of conducting the research, the following methods were used: comparative analysis of sources, classification, synthesis, ranking, method of analysis of T. Saaty's hierarchies.Results. As a result of the study, the authors clarified such definitions as: “management system”, “strategic management”, “management system for enterprise development strategy”, carried out a classification of the principles of strategic management, and proposed principles for constructing a management system for the enterprise development strategy.Conclusions. The authors conclude that the “enterprise development strategy management system” is a complex of interconnected components that allows you to develop and monitor the implementation of a development strategy based on certain principles and to achieve the established goals of the enterprise. The principles of constructing a management system for the development strategy of an enterprise are: the principle of “modularity” of construction, the principle of efficiency, the principle of economic resilience, the principle of flexibility. In conditions of unstable economic situation, the most important principle for building an effective system for managing an enterprise’s development strategy is the principle of resilience.

ТРАТЕГІЇ ВИХОДУ ОРГАНІЗАЦІЇ НА МІЖНАРОДНІ РИНКИ: ПЕРСПЕКТИВИ УПРАВЛІННЯ РИЗИКАМИ

The article analyzes in detail the importance of foreign economic aspects for enterprises in modern conditions of market relations. It is proven that access to foreign markets becomes necessary for enterprises of different countries to ensure their development and competitiveness. A wide range of possible options for entering international markets is offered, analyzing their advantages and disadvantages. The article also examines the complexities and risks associated with this process, as well as provides a methodology for risk management in the context of international operations.

ECONOMIC MANAGEMENT REFORMS IN THE SOVIET STATE IN 1957–1965 (based on the materials of Penza region)

The relevance of the article lies in the fact that the state management experience of 1957-1965 can be useful and in demand for domestic enterprises in modern conditions. The reform of the national economy management system in the Soviet state was an urgent task of the government and the society, since the country’s economy of this period was characterized by such negative phenomena as extensive development and over-centralization, which hindered the introduction of new technologies into production. The purpose of the study is to study the managerial reorganizations in 1957–1965 in the Soviet state on the example of Penza Council of National Economy, then the Volga Council of National Economy, to analyze the main directions of the management policy of the country’s leadership, to consider the features and identify prospects that appeared in the national economy of the region during the period under study. Materials and methods. The sources of the article were information published in various publications on the management policy of the party-Soviet nomenclature of the mid-1950s and 1960s in the RSFSR, documents and materials of the State Archive of Penza region and other literature. In historiography, one can note the works of N.N. Kaluzkova, M.D. Goryachko, S.G. Kovalenko and others. When studying the problem, the authors adhered to such methods as historicism, objectivity, complexity and a social approach in covering the issues of the stated topic. The scientific novelty of the article is determined by the fact that the work clarifies the issues of managing the national economy of the region, the problems of implementing government decrees and orders, and introduces a set of new archival sources. Study results. In May 1957, a law was passed on industry management through the councils of the national economy, subordinated directly to the Councils of Ministers of the Union Republics: instead of branch ministries, territorial Councils of National Economy began to be created. In the functioning of Penza region Council of National Economy, as well as throughout the country, two stages can be distinguished: 1957–1959 was characterized by decentralization of management structures, 1960–1965 – by consolidation and centralization of management in order to coordinate and control the activities of the Council of National Economy: there were state committees for industries responsible for the development of a unified sectoral policy, which were fragmented, liquidated, engaged in redistribution of functions, changed their subordination. The Councils of National Economy themselves became larger, new management units were built over them. Conclusions. The 1950s and early 1960s can generally be called a successful period in the Soviet economy development in the entire history of the USSR in terms of both economic growth rates and the efficiency of social production. The economy developed in line with global trends, especially in the second half of the 1950s. The leader of the party and the state, N.S. Khrushchev, acted in the interests of the people, saw his main purpose in ensuring peace and well-being for the Soviet people, led boldly, but in many ways impulsively and inconsistently.

КОНКУРЕНТОСПОСОБНОСТЬ ПРЕДПРИЯТИЯ, КАК ИНСТРУМЕНТ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ ЕГО ФУНКЦИОНИРОВАНИЯ

The article considers applied research on the analysis of the competitiveness of a par-ticular enterprise in the field of manufacture and sale of sanitary equipment in modern crisis conditions. The authors analyzed the company's activities, on the basis of SWOT and PEST analyses, identified the strengths and weaknesses of the enterprise, identified its main competitors, pointed out the possi-bility of import substitution of products, iden-tified the problems faced by enterprises in modern conditions. All this made it possible to develop recommendations for improving the competitiveness of the company and recommend them to the management of the enterprise.

RE-ENGINEERING OF BUSINESS PROCESSES OF MACHINE-BUILDING ENTERPRISES: INCREASING THE EFFICIENCY OF COMMERCIAL ACTIVITIES

The main purpose of the article is a theoretical and methodological substantiation of the choice of the optimal form of re-engineering for machine-building enterprises in modern conditions of a changing external environment. The object of the study is the business processes, commercial activities and financial potential of machine-building enterprises. The scientific task is to present a modern methodological approach to choosing the form of re-engineering that is better for a mechanical engineering company in the context of its current state. For this purpose, methods of financial analysis, matrix analysis and ranking were used. In addition, such auxiliary methods as graphical and abstract-logical were used. As a result of the research and calculations, a ranking of key indicators of the financial potential of machine-building enterprises was determined and carried out. An approach to determining the level of efficiency of business processes is presented. The author's vision of the matrix for choosing the optimal form of re-engineering is proposed. The practical value of the results obtained is revealed in the possibility of applying the proposed approach in the activities of machine-building enterprises in Ukraine. The study is limited by taking into account the specifics of the activities of machine-building enterprises exclusively when selecting indicators and ranking them. Prospects for further research are considered through the prism of applying the developed methodological approach to other industrial enterprises in Ukraine.

Organization of outsourcing activity at Ukrainian enterprises

Introduction. Outsourcing is the best strategy to be ahead of the competition in today's market. Researches indicate that the activity of outsourcing companies is strongly affected by the war, which is relevant for Ukrainian companies. But, despite the fact that the topic of outsourcing activities is actively discussed in the scientific literature, not enough attention is paid to the issue of describing specific stages of the implementation of this activity at enterprises. The purpose of the paper is to determine the most optimal stages of the implementation of outsourcing activities at a Ukrainian enterprise in modern conditions. Results. Because of different problems exists a need to develop appropriate stages of outsourcing activities at Ukrainian enterprises. The first stage shows whether outsourcing is profitable. At the second stage, clear goals for outsourcing are expected to be established. The third stage describes the development of a description of the project, and the fourth stage is the selection of an appropriate outsourcing engagement model. At the fifth stage, the project budget and payment terms are established. The sixth and seventh stages involve planning and appointing an outsourcing manager, who in the eighth stage should send the project description to the relevant firms and review the proposals. The ninth stage is to choose an outsourcing company. At the tenth stage, risks associated with outsourcing are managed. The results and processes of outsourcing activities need to be monitored at the eleventh stage. The twelfth stage includes evaluating and adjusting the outsourcing, and the last stage is the outsourcing report. Conclusion. Outsourcing is a process that delegates some responsibilities and functions of the company to specific service providers. To create a successful outsourcing strategy at Ukrainian enterprises, it is advisable to implement thirteen stages of outsourcing activities. These stages should include the implementation of outsourcing opportunities and the management of related risks. Identifying risks with planned appropriate actions to mitigate them will set the company up for an active response. Understanding the implications of risk will help enterprise to have a control over the outsourcing process.

Organizational and legal assessment of the impact of relocation on the investment and economic policy of enterprises

The object of the study is the process of relocation of Ukrainian enterprises both within the country and abroad. The problem of the study, first of all, is that the relocation of business for domestic business entities was not very relevant recently, and the practical experience of moving capacities is practically absent. An analysis of the difficulties encountered by entrepreneurs when deciding to relocate the company was carried out. In addition, the study examines the enterprise relocation program proposed by the government and its shortcomings that make it difficult to use. It was determined that among the main problems of the state program of relocation are the insufficient information base and awareness of the existing program, the lack of established communication between the participants of the process. It was emphasized that entrepreneurs need additional financing for the time of adaptation and stabilization of their business in new regions, expansion of infrastructure in the form of creation of business incubators, business hubs and business accelerators. However, there are almost no innovative relocation companies in the studied regions. It is necessary to stimulate innovative activity with long-term sectoral development programs and fiscal incentives, since the relocation of enterprises in modern conditions is an effective tool for the restoration of entrepreneurial activity in new regions of the country, which in turn ensures the relative stability of the economy, provides jobs, guarantees the production of national products and services, as well as the possibility of their implementation on the international market. Potential solutions have been analyzed and determined, which can contribute to revitalizing the relocation of businesses and making the process more successful. However, this requires state support and additional funding, which will help bring the enterprise relocation program to a new level, which in turn will help enterprises to continue their activities and have a positive impact on the state's economy. This study can become a reference point for Ukrainian business in the near future. Also, the research can be useful for the authorities, the public and the university environment.

The latest approaches and technologies to increase the competitiveness of aviation enterprises in modern conditions

The article discusses the essence of the concept of enterprise competitiveness management, encompassing all enterprise management processes, such as production, sale of products, provision of services, and others. It has been identified that the spectrum of existing research on scientific approaches to competitiveness management requires some structuring and refinement, taking into account the latest trends and the specifics of the activities of aviation enterprises in modern conditions. A unique perspective on structuring scientific approaches to managing the competitiveness of aviation enterprises has been proposed, according to which the discussed approaches are categorized depending on the object, target parameters, scientific directions, innovative technologies, and combined objects. The advantage of such structuring lies in a better understanding of the specifics of existing approaches and the identification of innovative scientific approaches to enterprise competitiveness management that require further research. Special attention has been paid to the study of key aspects and specifics of the logistic approach, which involves finding a compromise and balance of interests and responsibilities, consistency and coordination of actions, subordination of partial to general, and measuring the results of activities not only from the perspective of resource savings but also the magnitude of losses caused by irrational actions of chain participants. The logistic approach to managing the competitiveness of aviation enterprises lies in the implementation of the supply chain management concept, aimed at effectively servicing demand and creating additional value for consumers, and realizes a customer-oriented approach to competitiveness management. Direct tools of the logistic approach that can be effective in managing aviation logistic processes have been identified in the article, such as ESG technologies, CALS technologies, Agile approach, IoT, Blockchain, Artificial Intelligence, robotic systems. The advantages of these tools and their application areas are indicated. Thus, the use of various approaches and technologies will enable aviation enterprises to find optimal solutions to enhance their competitiveness in modern conditions.

СТРАТЕГІЧНИЙ УПРАВЛІНСЬКИЙ ОБЛІК В СИСТЕМІ ПРИЙНЯТТЯ ЕФЕКТИВНИХ УПРАВЛІНСЬКИХ РІШЕНЬ НА ПІДПРИЄМСТВІ

The article examines the specifics of the role of strategic management accounting in the process of making effective management decisions at the enterprise in modern conditions. The mechanism of the use of the tools of strategic management accounting by enterprises to ensure the achievement of competitive advantages in the market, as well as to increase the productivity of the management system, is considered. The relationship between strategic management accounting and the process of management decision-making is studied, taking into account that an effective strategic accounting system can become a key factor for successful business development. The main aspects of strategic management accounting are studied, including the definition of strategic goals, the collection and analysis of information, the development of key performance indicators and the identification of strategic alternatives. The influence of modern information technologies on the development of strategic management accounting and the possibilities of their implementation in practice are considered. It was determined that the use of strategic management accounting can provide enterprises with a systematic improvement in the quality of management decisions, reduce risks and increase the efficiency of business processes. The importance of strategic management accounting for ensuring the successful functioning of modern enterprises has been proved, and recommendations for improving this process have been formed. The key aspects of the internal and external environment that affect strategic management accounting are considered, including such factors as changes in legislation, the competitive situation on the market, changes in consumer demands, new technological trends, as well as the mechanism of their influence on the decision-making process and accounting. It was determined that strategic management accounting is a relevant tool for business entities in modern conditions of uncertainty and dynamic changes in the business environment, as it enables enterprises to be flexible and respond to changes in a timely manner, while creating conditions for achieving defined strategic goals. The importance of implementing strategic management accounting in modern business as a key factor in making effective management decisions in order to ensure the sustainable development of enterprises in dynamic conditions of market competition and uncertainty is proven.