Наукові статті
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Item type:Наукова стаття, The financial support system for agri-processing enterprises in Ukraine in the context of transformational economic recovery(Київ, 2026-05-12) Nikolaieva, AnzhelaThis article examines the state of financing for domestic enterprises operating in the milk processing and dairy product manufacturing sector; it identifies the key challenges facing their operations following the outbreak of full-scale war. The author has systematized the determinants influencing the effectiveness of financial support for milk processing enterprises. It has been established that the effectiveness of their financial support is shaped by the complex interaction of production-raw material, technological, logistical, market, financial-economic, regulatory and macroeconomic determinants. It has been revealed that for Ukrainian enterprises, the key factors are ensuring a stable raw material base, modernizing production capacities, optimizing logistics, the availability of financial resources, and the ability to adapt operations to socio-economic challenges, particularly under martial law. In the context of Ukraine’s European integration, considerable attention was paid to studying the European experience of financial support for enterprises in the milk processing sector. It has been established that a key feature of the European model of financial support for milk processing enterprises is the combination of own funds, long-term bank financing and targeted support instruments provided by the state and supranational EU institutions (Common Agricultural Policy, CAP). Overall, European experience demonstrates the effectiveness of a model based on the diversification of funding sources, the preference for long-term capital, and the active use of institutional support and cooperative forms of business organization, which are widespread in the dairy sector in many EU countries, including Poland. It is argued that such an approach creates the conditions for the sustainable development of dairy processing enterprises, enhancing their competitiveness and financial stability in a changing market environment. Taking into account European experience and the impact of socio-economic challenges, particularly military risks, on the operations of domestic dairy processing enterprises, a set of practical recommendations has been formulated aimed at improving the efficiency of financial support for operational activities and business scaling. The proposed measures are systematic in nature and envisage the simultaneous improvement of managerial, operational and investment decisions.Item type:Наукова стаття, Financial management of an enterprise’s business activities(Острог: Нац. ун-ту "Острозька академія", 2025-09) Oleksandrenko, Iryna; Nikolaieva, AnzhelaThe article argues that in conditions of martial law and unstable external business conditions, the level of enterprise business activity is diminished, a phenomenon clearly confirmed by the ineffective formation and use of resources. Therefore, to identify ways to increase business activity, it is necessary to study its essential characteristics and influencing factors, which will enable the selection of the most effective management decisions. The authors study the economic essence of an enterprise’s business activity as a complex characteristic of its state, reflecting its ability to effectively use available resources by ensuring high capital turnover to achieve competitiveness and leadership in various markets. The key properties underlying the identification of reserves for its improvement and the development of management decisions are identified. In particular, the main characteristics of an enterprise’s business activity include: stable market positions; the availability of regular and solvent suppliers and buyers; stable growth rates of production and sales volumes; low balances of finished products and production stocks; a sufficient level of business and product competitiveness; high product demand; and increasing market share. Given these essential characteristics, the role of business activity in specific operational areas is highlighted. The authors systematize the factors influencing an enterprise’s business activity, as understanding their essence makes it possible to reduce risks and threats and achieve efficiency in resource utilization. It is noted that an enterprise’s business activity changes under the influence of internal and external factors, mainly related to changes in the volume of production and sales. The essence and main tasks of managing an enterprise’s business activity are outlined. Structural elements of the financial mechanism for managing business activity and key management decisions aimed at improving it are proposed. Identifying the structural elements of this financial mechanism allows for the identification of financial methods, levers, and instruments, as well as the development of management decisions aimed at ensuring and increasing an enterprise’s business activity in the face of new challenges.Item type:Наукова стаття, Fiscal stability index in the context of financial policy: current challenges of Ukraine’s post-war reconstruction(Чайки: ФІНТЕХАЛЬЯНС, 2025-12) Polishchuk, Vadym; Dorosh, Viktoriia; Ishchuk, Lesia; Nikolaieva, Anzhela; Oleksandrenko, IrynaThe research examines indicators of fiscal stability by studying Ukraine's financial policy during military aggression and European integration using foreign examples. The purpose of the study is to analyze macroeconomic stability by examining indicators of the budget deficit, total public debt, and periodically adjusted budget balance. The intense concentration of financial resources has proven to have helped support the country’s defense capabilities. It analyzes the main threats to financial stability, which constitute long-term solvency risks. In the long run, the expected bankruptcy requires systemic reforms in the area of taxation and public financial management. The evaluation of international aid demonstrated its key role in maintaining macro-financial stability. At the same time, it was noted that over-reliance on international financial resources created risks for future financial independence. The identified needs of European integration demonstrated the importance of harmonizing Ukrainian fiscal policy with the prin ciples of transparency, responsibility, and accountability. The need to digitize budgetary processes was demonstrated, 1and the need to implement European practices in public debt management was confirmed. An analysis of European legislation from EU member states showed that fiscal discipline and stable rules allow for crisis resilience. It has been confirmed that the adaptation of Ukraine's approaches to EU debt sustainability criteria will ensure greater predictability of fiscal policy in the post-war context. The formulated conceptual approaches have shown that postwar financial strategy should combine eco nomic recovery with the modernization of major financial institutions. The budget stability index can be used to highlight the dynamics of the gradual strengthening of the financial system. It has been proven that public investments, public-private partnership mechanisms, and tax incentives are the basis for restoring confidence in public finances and laying the foundations for sustainable economic development.Item type:Наукова стаття, Fiscal stability index in the context of financial policy: current challenges of Ukraine's post-war reconstruction(Чайки : ФІНТЕХАЛЬЯНС, 2025-12-31) Polishchuk, Vadym; Dorosh, Viktoriia; Ishchuk, Lesia; Nikolaieva, Anzhela; Oleksandrenko, IrynaThe research examines indicators of fiscal stability by studying Ukraine's financial policy during military aggression and European integration using foreign examples. The purpose of the study is to analyze macroeconomic stability by examining indicators of the budget deficit, total public debt, and periodically adjusted budget balance. The intense concentration of financial resources has proven to have helped support the country’s defense capabilities. It analyzes the main threats to financial stability, which constitute long-term solvency risks. In the long run, the expected bankruptcy requires systemic reforms in the area of taxation and public financial management. The evaluation of international aid demonstrated its key role in maintaining macro-financial stability. At the same time, it was noted that over-reliance on international financial resources created risks for future financial independence. The identified needs of European integration demonstrated the importance of harmonizing Ukrainian fiscal policy with the principles of transparency, responsibility, and accountability. The need to digitize budgetary processes was demonstrated, 1and the need to implement European practices in public debt management was confirmed. An analysis of European legislation from EU member states showed that fiscal discipline and stable rules allow for crisis resilience. It has been confirmed that the adaptation of Ukraine's approaches to EU debt sustainability criteria will ensure greater predictability of fiscal policy in the post-war context. The formulated conceptual approaches have shown that postwar financial strategy should combine economic recovery with the modernization of major financial institutions. The budget stability index can be used to highlight the dynamics of the gradual strengthening of the financial system. It has been proven that public investments, public-private partnership mechanisms, and tax incentives are the basis for restoring confidence in public finances and laying the foundations for sustainable economic development.