Large Business Research Articles

Improving Accounting for Financial Assets of Budgetary Institutions Using IFRS

International Financial Reporting Standards (IFRS) are an integral part of accounting, the application of which improves the comparability of data with those of other international enterprises in the relevant industry and helps investors make the most informed economic decisions. Research objectives: analysis of existing literature on the advantages and problems of implementing IFRS as part of the unification of the financial reporting process. Problems associated with the implementation of budget accounting and reporting of financial assets of budgetary institutions using IFRS. The main problems in the transition of budgetary institutions to IFRS are considered to be the inconsistency of IFRS with domestic accounting practice, the immaturity of the economy and financial markets, the lack of IFRS specialists and constant changes in standards. Entities of public interest and large businesses have the right to apply changes made to IFRS before their publication, in the manner established by the Cabinet of Ministers of the Kyrgyz Republic, with subsequent disclosure in the notes to the financial statements.

The art of effective oversight: unravelling the success of Israel's Cabel Inquiry Committee

ABSTRACT Legislative oversight of the executive branch is a fundamental mechanism for ensuring government accountability, good governance, and enhancing democracy. However, formal oversight powers alone are insufficient, and the practical application eventually determines effectiveness. In contemporary times, a distinct set of political phenomena exists, notably the emergence of populism and polarisation, a deep-seated crisis of representation, and a systematic decline in public trust regarding diverse branches of government, coupled with the personalisation of politics and the weakening of political parties. In light of these developments, it is essential to engage in a meticulous examination of the means by which legislatures can enhance their capacity to effectively oversee governments. This article examines the parliamentary committee of inquiry led by Knesset Member Eitan Cabel in Israel from 2017 to 2019, which focused on credit arrangements for large business borrowers. This committee's rigorous investigation into financial system failures makes it an exemplary case of robust oversight in action. The article analyses the Committee establishment, composition, mandate, systematic meeting-planning and questioning process, unique physical setting, report publishing, and other details. The analysis of the Committee's work reveals important insights regarding effective oversight, and isolates the practices which made its work such an augmented performance of legislative oversight. Factors such as the committee's activeness, cooperation, independence, preparation, respectful yet critical approach, transparency, accurate use of media, and precise procedure, created an exceptional performance of legislative oversight. The article concludes that while legislative oversight relies partly on formal mechanisms, it is primarily driven by how political actors apply them, and reveals the importance and centrality of the human factor. This single case analysis, focusing on the committee's oversight practices can inform comparative learning on delivering robust oversight beyond Israel's context, and derive widely applicable insights into key practices for effective legislative supervision of the executive branch.

Realities of employee training in small and large businesses – selected aspects

Realities of employee training in small and large businesses – selected aspects

Stimulating the processes of attracting investments in industry of the constituent entities of the Russian Federation

<p>The current conditions of the world economy development are characterized by the aggravation of the struggle between countries for technological leadership in the transition to a new technological mode on the basis of Industry 5.0, and the negative impact of barriers in international trade in goods and technologies due to sanctions against Russia, which creates windows of opportunity in the field of ensuring technological sovereignty on its own industrial base. One of the most important factors for the successful implementation of the windows of opportunity for the development of domestic production of high-tech products is the stimulation of the processes of attracting private investments in industrial enterprises of large, medium and small-sized business, including through the formation of an effective system of state support tools. The aim of the article is to improve the processes of attracting industrial investments, specifically in the context of identifying factors that can have a negative impact on the investment activities of Russian enterprises of various size groups by analyzing and adjusting the existing tools of state support for industrial enterprises, including small technology companies, in the constituent entities of the Russian Federation and developing areas for their improvement in order to ensure technological security under the conditions of sanctions. The article studies the features of the investment industrial infrastructure as exemplified by the most industrially developed regions of the Volga and Ural Federal Districts. The insufficient level of investment of small industrial enterprises in comparison to large and medium-sized business has been revealed. It has been found that the sanctions did not affect small and medium-sized business in comparison to large enterprises due to their insufficient role in the production of gross regional product and exports. The efficiency of investment resource utilization in the regions under consideration has been assessed using the data envelopment analysis model oriented on maximization of the result. According to the modeling results, the Republic of Tatarstan and the Sverdlovsk Region have been identified as efficient regions. The experience of the best practice of these regions has been analyzed, and the tools of key federal and regional development institutions has been considered, including those cofinanced by them as part of joint development projects. Promising directions for stimulating investment processes in the Republic of Bashkortostan and other regions of Russia on the basis of improving the efficiency and effectiveness of their investment industrial infrastructure for the timely implementation of the windows of opportunity to achieve technological leadership have been proposed.</p>

ПЕРСПЕКТИВНОСТЬ И ЭФФЕКТИВНОСТЬ NO-CODE И LOW-CODE ПЛАТФОРМ ДЛЯ АВТОМАТИЗАЦИИ БИЗНЕСА

In recent years, there has been a growing interest in no-code automation tools for business processes in the IT industry. Over the last fi ve years, investments in no-code platforms have crossed one billion dollars. The study focuses on the analysis of these technologies in the context of small and large businesses. However, the issue of replacing traditional development remains. The study aims to determine who benefits from using no-code and who benefi ts from traditional evelopment. The research is relevant since companies have limited resources. Methods include effi ciency analysis and comparison of implementation results. The advantages of no-code include speed, cost, and low risks, but it is dependent on the software solution and requires programming skills. The study calls for a balance between the use of no-code and traditional development to maximize benefi ts. Based on the research, it is established that no-code and low-code development are less effective without traditional programming and will be more effective for implementation in companies that already have a team of IT specialists.

ОСОБЕННОСТИ МЕНЕДЖМЕНТА В МИКРО-, МАЛОМ, СРЕДНЕМ И КРУПНОМ БИЗНЕСЕ

Any entrepreneurial activity starts almost from scratch, gradually developing and expanding. Therefore, business owners have to go through almost all forms of entrepreneurship, faced with their shortcomings. Therefore, the main tasks are leveling weaknesses, multiplying strengths, using the opportunities offered by the external environment, and minimizing risks and threats to business development. The size of the enterprise determines many unique features of its work. Thus, the state systematically supports small businesses by offering simplified accounting and personnel accounting, reducing taxes and other mandatory payments. The state places more demands on large businesses, as they are characterized by high income. It is important to understand the specifics of all forms of business, including in the field of management.

Accounting outsourcing: essence, advantages, disadvantages and features of implementation

Modern conditions of entrepreneurial activity require a constant search for ways to increase the efficiency of business entities and support their competitiveness on the market. Implementation of advanced methods of enterprise management through delegation of authority in certain areas is one of the ways to achieve significant results in the business sphere. Such methods include accounting outsourcing. The purpose of the study is to determine the economic essence and substantiation of scientific and practical approaches to the classification of accounting outsourcing in Ukraine and to argue the expediency of its application. The article clarifies the essence and purpose of accounting outsourcing, discloses the features and relevance of the application of outsourcing at the present time. The classification of types of outsourcing is presented, the classification features are summarized and specified, and their concise characteristics are also provided. At the stage of decision-making regarding the use of accounting outsourcing services, the need to substantiate the feasibility of its use by small, medium and large enterprises was identified. Since, in connection with a small number of accounting employees and insignificant document flow and volume of business operations, the largest segment of users who apply outsourcing is precisely small business. However, due to the high quality of the services provided, interest in outsourcers is growing among medium and large businesses. Particular attention is paid in the article to the identification of shortcomings, as well as to the disclosure of the main advantages of accounting outsourcing, which contribute to its development in Ukraine. It has been established that the use of accounting outsourcing will contribute to the stabilization of the enterprise's development, effective use of its internal potential, increased flexibility and adaptability to changes, and improvement of the enterprise's competitive position in the market environment. That is, with justified use, accounting outsourcing is the best option for obtaining qualified accounting services at minimal costs.

Influence of Board Governance Characteristics on Sustainability Accounting and Reporting in a Developing Country: Evidence From Nigeria Large Businesses

Even though the determinants of sustainability reporting have been highly studied, the influence of Board Governance characteristics on sustainability reporting has mainly remained understudied in Africa, especially Nigeria, despite the overwhelming Business opportunities in the country. This study, therefore, investigates the influence of Board Governance on sustainability accounting and reporting, drawing insights from large businesses listed in Nigerian stock exchanges. Using a sample of 167 reports drawn from three sources—annual reports, sustainability reports, and website over the period 2015 to 2020, this study employs content analysis to quantify three layers of sustainability disclosure and fixed effects regression estimation model to predict the influence of Board governance variables on sustainability reporting quality. Our results indicate that Board governance characteristics such as Board capacity, board independence and Board Incentives are significant factors that affect sustainability reporting quality. The results further suggest that although the number of directors on the board is positively associated with the quality of sustainability reporting, CEO duality is insignificant and has a negative association with the quality of sustainability reporting. This study provides evidence that setting up long-term incentive-based compensation affects sustainability reporting positively in developing countries, such as Nigeria.

ГРАНТИ ДЛЯ БІЗНЕСУ: ЗАЛЕЖНІСТЬ КРИТЕРІЇВ ПРИЙНЯТНОСТІ ТА УМОВ ОТРИМАННЯ ФІНАНСУВАННЯ ВІД СУМИ ГРАНТУ

The article analyzes a number of grant programs to support micro, small, medium and large businesses in wartime conditions, namely: "eRobota" program, "Own business" direction, EIT Urban Mobility, "eRobota" program for processing enterprises, USAID program for medium and large processing enterprises, USAID program for MSMEs in the grain sector in increasing grain storage and drying capacities, "Developpp" program, the USAID/IBR project program, the USAID program "export-oriented program for the processing of grain, oil and leguminous crops". After analyzing the eligibility criteria in the above programs, which relate to the applicant's business reputation, the following conclusions are drawn: 1. An ideal reputation is important for receiving a grant, regardless of its size - both for small and very large projects. 2. The applicant's contribution is not mandatory in programs with small grant funding and for start-up projects. However, organizations applying for large grants must provide the project with alternative resources in the amount of 30% to 50%. 3. The age of the organization is important for the grantor, especially with large amounts of funding. But for the development of micro-businesses and startup projects, this criterion is less important. 4. Relevant experience in the priority grant program is mandatory, with the exception of cases of financing business opening or startups. 5. The requirements for the presence of partner organizations are ambiguous, but in order to receive large grants it is important to demonstrate connections with other organizations. 6. The availability of audit reports is not mandatory for most funds, but documents on the financial status of the applicant for the last year must be presented. 7. The number of employees does not directly affect the amount of the grant, but when the project is approved, an obligation to employ a certain number of people may be established. 8. In programs with large grant funding, a requirement for a minimum amount of annual turnover may be established, which is a mandatory condition. 9. The presence of a business development strategy is a significant advantage when selecting and making a decision on awarding a grant. It was concluded that the eligibility criteria and conditions for obtaining financing depend on the amount of the grant. The larger the amount of the grant, the higher the requirements of the grantor to potential grantees. At the same time, the business reputation of applicant organizations is equally important for all programs. However, each of them contains a different set of criteria that determine the ideal reputation of a potential grantee.

Promotion of the Principles of Corporate Social Responsibility and their Implementation by Large Businesses in Kazakhstan

The article discusses the features of promoting the principles of corporate social responsibility in the Republic of Kazakhstan. All components of promoting the principles of corporate social responsibility in Kazakhstan are considered as a single system, which defines the conceptual framework, stakeholders in the development of corporate social responsibility, as well as legal support for its development in the country. The authors characterized the Kazakh model of corporate social responsibility of large businesses and gave examples of the practical implementation of its principles at the present stage. Social investment of subsoil user companies in the territory of their presence in the Pavlodar region was analyzed. The considered social investment was carried out within the framework of memorandums of mutual cooperation with local executive authorities. The authors formulated conclusions that the Kazakhstani corporate social responsibility model is still evolving, with a combination of state regulation and business interaction, and further efforts are needed to increase corporate social responsibility commitments and embrace global initiatives.

УПРАВЛЕНИЕ ПЕРСОНАЛОМ ОРГАНИЗАЦИЙ В УСЛОВИЯХ ЦИФРОВОГО ЭКОНОМИЧЕСКОГО РАЗВИТИЯ

Recently, digital information technologies have made significant progress. Personnel management has not been spared this direction of development, an essential aspect of which is the widespread introduction of digital platforms, programs that facilitate the selection, selection, training and adaptation of personnel for personnel services, both at state-owned enterprises and in small, medium and large businesses. The methodology of research on personnel management of organizations in the context of digital economic development is based on approaches, methods, techniques and specific tools for the widespread introduction of intelligent systems and artificial intelligence within the framework of the development and implementation of “digital platforms” in the economic life of the state. The practical application of various methods of personnel management in organizations in the conditions of the “digital economy”, for example, visualization, the use of virtual reality, distance learning provides a wide range of opportunities for more complete and systematic involvement of personnel in the life of organizations with the deepest prospects of reaching a new level of interaction between various structural divisions and career prospects. Recently, the Russian state and business have been trying everywhere, and as efficiently as possible, to introduce digital information technologies into various areas and areas of development, including personnel management. The forecast of motivation and involvement of personnel in the work of organizations due to new behaviors, synergy, growth trajectories and artificial intelligence in the digital environment is announced. As a result of the introduction of digital technologies in personnel management, both the public sector of the economy and private entrepreneurship are developing.

МЕСТО И РОЛЬ МАЛОГО ПРЕДПРИНИМАТЕЛЬСТВА В ОПТОВОЙ ТОРГОВЛЕ В УСЛОВИЯХ КОНСОЛИДАЦИИ ПОТРЕБИТЕЛЬСКОГО РЫНКА

The digital age provides industries with innovative tools, inevitably transforming traditional business processes into new models. Over the past two decades, trade has undergone significant changes, going from family-format chain stores to eco-systems aimed at making profits for investors, radically changing the business goals and objectives of trade organizations. The possibilities of functioning and maintaining the competitiveness of wholesale trade enterprises belonging to small business entities in the context of total globalization require separate study. The authors investigated the role of wholesale trade of small businesses in modern conditions. The specifics of the product being sold are indicated, which allows the functioning of these trading enterprises in the paradigm of fierce competition from medium and large businesses. The functions of wholesale trade of small businesses are defined, including in conditions of unstable geopolitics and disruption of logistics chains. The social role of wholesale trade related to small business entities in the consumer market is formulated. The prospects for the development of wholesale trade of small businesses within the framework of the implementation of state programs at the national and regional levels, as well as in the process of implementing international logistics projects (international transport corridors) are substantiated.

МОДЕЛІ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ БІЗНЕСУ ТА ОЦІНКА ЇХНЬОЇ ПРИДАТНОСТІ ДО РІЗНИХ ТИПІВ БІЗНЕСУ

The article clarifies the essence of social responsibility of business, which means that business must be responsible not only to its employees and shareholders, but also to society as a whole. This means that companies must take into account the social and environmental consequences of their activities when making business decisions. The expediency of applying the concept of social responsibility of business is substantiated. Three main models of business social responsibility are distinguished: the American model, the European model, and the Asian model. The main characteristics of each model of business social responsibility are clarified. According to the American model, companies voluntarily allocate part of their profits to social projects that are most in line with their values and business goals. The European model provides for the active participation of the state in the formation of socially responsible business and state control over compliance with the principles of social responsibility of business. This model is based on partnership with the state and civil society. The Asian model is often associated with cultural values such as collectivism, respect for elders, and harmony with nature. Also inherent in this model is the concept of a "corporate family" – this is when an enterprise assumes a significant part of social responsibility for its employees. The key directions of each model of social responsibility of business are determined. A comparative characterization of the basic models of business social responsibility was carried out according to the following criteria: focus, regulation, tools and examples. Factors on which the choice of the optimal model of social responsibility of business depends are clarified, in particular, the size of the company, the field of activity, the target audience, the culture of the enterprise, and financial capabilities. The relationship between social responsibility models of business and different types of business: small, medium and large business has been revealed. Examples of social projects and types of enterprises that are most suitable for the American, European and Asian models of social responsibility of business are given.

Management of the internal environment of the enterprise

Today, business activities of large, medium and small business entities play a significant role in our country. They contribute to the rapid structural restructuring of the economy, saturate the market with goods and services, and maximize the employment of the entire working population. However, their development in our country is hampered by the changing and unfavorable political situation, which directly affects the existence, efficiency, viability and competitiveness of each individual form of enterprise. Enterprises and organizations face important issues of preventing liquidation, complete closure or bankruptcy caused by changes in the internal environment as a result of the management entity's activities and changes in external environment factors. The main purpose of the article is to define the essence of the internal environment and its main elements and means of crisis management. The article examines the essence of the internal environment of enterprises and reveals its main components, which include goals, objectives, organizational structure, employees and technological resources. Having considered and compared the opinions of various scholars in defining the concept of the internal environment, the author has formed her interpretation of the internal environment of the enterprise. The article investigates the management of the internal environment in crisis situations of an organization's activities. In the context of instability, paying attention to the development of an enterprise in a state of crisis in the scientific literature is still an urgent issue and important for consideration. The main reasons for the emergence of a crisis at an enterprise, which have a mutual influence, are disclosed, the reasons that cause a crisis in domestic organizations are allocated, and the most important factors influencing this are identified. The article highlights important requirements that crisis management should include. Depending on the specifics of development and the state of the enterprise, crisis management can be divided into preventive, crisis and post-crisis management. The conditions for carrying out crisis management of an enterprise are allocated. Based on the analyzed information, recommendations were made on the main ways to bring the organization out of a crisis state, which can be ensuring by diversification measures, reengineering, restructuring and rehabilitation measures.

Трансформация делового климата российского бизнеса в условиях западных санкций

Modern trends and problems in the development of the global economy require a search for increasing the competitiveness of Russian companies in the global economic system. At the same time, one of the most important indicators assessing competitiveness opportunities is business activity and confidence in the future. The article presents an assessment of the business environment and analysis of the business climate of the Russian Federation in the period from 2014 to 2023, including in various sectors of the economy, taking into account positive, negative and restraining assessments given by the heads of large, small and medium-sized businesses. The main problems, internal and external barriers to the functioning of enterprises during the sanctions period under consideration are analyzed. Every year, more than half of entrepreneurs note the problem of rising prices and tariffs, high taxation, instability of the ruble exchange rate and a high key rate. One of the most important, and rightfully one of the three most negative barriers to doing business, is the lack of highly qualified personnel. Also relevant are the problems of unfair competition, difficulties in carrying out foreign economic transactions, underdeveloped infrastructure, insufficient protection of property rights and contract rights; remaining high administrative barriers, etc.

Managing the Police Workforce: Sickness and Pensions in the Metropolitan Police in Late Nineteenth-Century London

The provision of pensions for Civil Servants and other employees in public office, such as the police, as well as in large private businesses, became more widespread in the second half of the nineteenth century. Such pensions, and other non-pay benefits, including sick pay, not only helped with recruitment but also provided a means of managing the retirement of workers who were deemed to be incapable of performing their roles. The rules governing eligibility to receive a pension in the Metropolitan Police in London were closely linked to the certification of poor health. Police doctors restricted the certification of sickness as a reason for retirement because it impacted the size of the force, resulted in the loss of more experienced men, and added to the cost of the pension fund. This strategy generated conflict with the workforce, resulting in industrial unrest. Piecemeal reforms failed to address workers’ concerns until 1890, when the rights to receive a pension were improved. These reforms, rather than stricter vigilance by police doctors, were an effective way of retaining experienced officers in the police force.

Optimization of Rolls-Royce gas turbine components machining using artificial intelligence

Industry 4.0 has changed the ways in which Small to Medium (SME’s) and Large Enterprise (LE’s) manufacturers and businesses operate. Artificial Intelligence (AI), Bigdata, Edge Computing, Cloud Computing, Internet of Everything (IoE), Fifth Generation (5G) and Information Communication Technology (ICT) allow processes to be optimized, controlled, and monitored in close real-time. These enabling technologies allow manufacturing facilities to collect enormous amounts of data from process lines, such as real-time measurement data, machinery state of health, and cycle time, to accurately plan and report the state of both processes, machinery, and final products. In this work, the research programme focuses on the collected data from process input variables that can be monitored to ensure process outputs and final components conform to design specifications. Current methods of analyzing data, especially in aerospace manufacturing environments, require engineers or process operators with a precise and high skill set to be able to map the results into the appropriate chart and interpret these results. Furthermore, the quantity of data analysis required to monitor process inputs in real-time renders conventional analysis techniques unfeasible. Current development using AI has shown the potential and the capability to detect trends in large data sets using machine and deep learning. It also enables a more precise and automated analysis without human intervention. This paper focuses on determining the feasibility of using a deep neural network (i.e., deep neural networks -DNN) to predict process outputs based on process inputs. A simplified example is presented using data collected from firing a ‘statapult’ with varied configurations, training a deep neural network and predicting future results based on process inputs. Initial results are presented, and the results show promising estimating and prediction capabilities.

Банківські інструменти кредитного забезпечення великих підприємств в Україні

The article highlights the theoretical and practical foundations of lending to domestic large enterprises. The main types of the bank lending to corporate clients are allocated and characterized. It is noted that in the process of lending relations, representatives of large businesses are offered a fairly wide range of loans and the related services, namely: term services, investment loans, loans for current activities, promissory notes, commercial mortgages, acceptance and guarantee loans, financial leasing, factoring, forfaiting. Based on the carried out analysis of the dynamics of bank credit investments in the economy and the development of large enterprises in Ukraine, it was concluded that loans granted to large enterprises during the research period make up about a third of the total volume of all loans received by economic entities. The carried out assessment of the dynamics and structure of loans granted to large enterprises in terms of repayment terms indicates the predominance of short-term loans for the period under study. On the basis of the carried out research, conclusions were drawn and specific proposals were made regarding the improvement of the process of lending to large enterprises, which include: the implementation of effective national and regional programs for lending to large enterprises, as well as the creation of programs for reimbursing or subsidizing interest rates on loans; application in the process of bank lending of detailed target segmentation of customers, taking into account the field of activity, seasonality of production, financing model; creation of opportunities for concessional lending to enterprises by means of the development of new banking products aimed specifically at the target borrower, offering, in parallel with lending, service for management of enterprise profit and the provision of financial consulting services to minimize potential risks of the borrower.

DEVELOPMENT OF PROGRESSIVE TECHNOLOGIES ON THE MARKET OF AGRICULTURAL PRODUCTS OF UKRAINE

The article considers the study of the theoretical foundations, implementation and prospects of innovative technologies in the market of agricultural products in Ukraine. The intensity of the development of digital trade in terms of volume and scale due to the introduction of artificial intelligence, which has the potential for the digital transformation of trade by significantly reducing geographical barriers, has been established. It is certain that a significant impetus to the development of innovations in trade in Ukraine, as well as in other countries of the world, was given by crisis events, namely, the pandemic, then military actions. In crisis conditions, digital technologies in trade have a significant advantage over traditional ones, because they allow the consumer to order goods without putting their life at risk. We studied the sector of domestic trade in agricultural products for the use of advanced technologies. The purpose of the work was to highlight the trends in the development of advanced technologies in the trade of agricultural products in Ukraine, to determine the influence of factors that shape the market and consumer trends on the innovative development of trading platforms, innovative challenges in the field of trade in agricultural products. Innovations in the trade of economically developed countries of the world and Ukraine are considered, in particular, the most developed and promising ones are highlighted. The main aspects of the state and trends of trade development in Ukraine are characterized. The analysis of statistical information and research has established the dominance of large business enterprises, although the trend of positive innovative movement of medium-sized businesses can be traced. It has been determined that in recent years, import operations significantly outweigh export operations, this is especially noticeable from the analysis of the results of 2022. The comparative analysis of indicators of the activity of trading enterprises in Ukraine for 2020-2023 using the example of the index of the physical turnover of retail trade proved its fluctuations depending on the crisis phenomena in the country. In particular, the export of goods decreased by 26.1%, and the import increased by 11.2%, which resulted in a negative balance. The largest share of trade during the studied periods was with EU countries, in 2023 it increased to 56%, while the share of exports decreased by 10%. Since the beginning of active hostilities, the country’s economic activity shows signs of stabilization, but this trend will depend on foreign economic relations with partner countries. It has been proven that the leading trend in the development of progressive technologies in the trade of agricultural products in Ukraine is the increase in the confidence of buyers in purchasing via the Internet. Furthermore, a critical element of digital commerce is an effective cybersecurity management plan that balances technology, geopolitical relations, government capacity; supports market reputation, and public-private cooperation.

ПРОЕКТ USAID «ІНВЕСТИЦІЇ ДЛЯ СТІЙКОСТІ БІЗНЕСУ»: ГРАНТИ ДЛЯ СЕРЕДНЬОГО ТА ВЕЛИКОГО БІЗНЕСУ

The article examines the USAID Project “Investments for business sustainability”, in particular opportunities for large business companies. It was emphasized that in 2024, the IBR Project will implement its tasks through the provision of grants for joint investment and technical assistance to Ukrainian enterprises with an annual turnover of 8 million US dollars and more. “Co-investment” means that, in addition to grant funds, the potential grantee must contribute its own or other (non-grant) funds or resources that are clearly tied to the implementation and costs of the proposed concept. The study demonstrates the conditions for receiving grant assistance, and examines the eligibility criteria. And also, it is emphasized: in order to receive a grant of up to 2,000,000 US dollars, organizations must have a successful business model, take into account standards and trends, as well as demonstrate management skills to adapt new practices and capital investments. Emphasis is placed on the fact that the IBR Project determines that the minimum multiplier of sales volumes compared to the amount of the IBR Project grant must be at least five (for example, each USD 1 of the grant should lead to an increase in sales and exports of at least USD 5). Development finance institutions, institutional investors, direct investment funds, venture capital funds, angel investors, incubators/accelerators, business/professional associations, as well as other suppliers and consortia of investment services can also apply for a grant under the USAID Project “Investments for Business Sustainability “. It was concluded that the USAID Project “Investments for business sustainability” is an important initiative to support business sustainability in Ukraine, aimed at stimulating economic development, increasing sales and exports, as well as creating new jobs. Joint investments and technical assistance from grants can contribute to the effective financing and development of enterprises, contributing to their competitiveness and compliance with international standards.