Факультет бізнесу та права
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Item type:Наукова стаття, Accounting, analytical and financial support for making management decisions of the enterprise(2024) Nuzhna, Oksana; Sydorenko, RomanThe article examines the role of accounting and analysis systems in making strategic and tactical decisions at the enterprise. The influence of financial information on the quality of management decisions, which allows enterprises to achieve high economic results in market instability and a competitive environment, is studied. The specifics of the functioning of the subsystem of accounting and analytical management of the economic activities of the enterprise were investigated. Modern approaches to the organisation of accounting and financial analysis are considered, and their effectiveness for solving practical enterprise management tasks is analysed. A complex set of financial planning, budgeting, and forecasting tools is defined as essential elements of the management decision-making support system. The role of digital technologies and automation of analytical processes in increasing the accuracy and efficiency of accounting and analytical information is studied. The need to improve accounting and analytical support as a critical prerequisite for the company to achieve sustainability and financial stability in market changes is proven.Item type:Наукова стаття, Simulation of socio-economic security of rural areas in the conditions of sustainable development: a case study of Ukraine(2023) Shubalyi, Oleksandr; Shved, Alina; Shmatkovska, Tetiana; Rogach, Svitlana; Kupyra, Myroslava; Dobryanskyy, Oleg; Voichuk, MaksymIn the article we proved that, the need to take into account the identified indicators of social tension and indicators of the level of social and economic security in rural areas becomes especially relevant for the formation and implementation of sustainable development programs. Since the resource provision of programs to support the development of rural areas is limited and in the process of their implementation questions will arise regarding the priority of financing the needs of this or that region or community, the results of modeling the indicators of dynamics and the state of socio-economic security can provide an answer to the question of specifying the process of identifying the region, which most needs the implementation of appropriate measures to stabilize the situation and bring it to a qualitatively higher level.Item type:Наукова стаття, Desafíos del antropocentrismo en tiempos de guerra: Una perspectiva jurídica y normativa(2025) Riabykh, Nataliia; Kuzenko,Uliana; Humeniuk, Tetiana; Chuienko, Valentyna; Bezushko, AndriiТема є актуальною через зростаючий масштаб збройних конфліктів і порушень прав людини, які наражають на небезпеку цивільного населення та міжнародну безпеку. У цьому контексті ідеологія людоцентричності, основа забезпечення прав і свобод людини, є критично важливою для захисту прав людини під час війни та стабільності післявоєнної реконструкції. Мета: Ця наукова стаття має на меті систематизувати механізми захисту прав людини у воєнний час на основі концепції людоцентризму, проаналізувати існуючі механізми захисту прав людини та оцінити загрозу для цивільного населення в контексті повномасштабного вторгнення Росії в Україну. Методи: У статті використано кілька загальних наукових методів дослідження, зокрема синтез, індукцію, дедукцію, порівняльний аналіз, систематизацію та узагальнення. Для проведення дослідження автор проаналізував наукову літературу та застосував статистичний аналіз для отримання початкових даних для подальшого прогнозування динаміки воєнних злочинів і проведення оцінки ризиків для цивільного населення за допомогою статистичного програмного забезпечення Excel.Item type:Наукова стаття, Modeling the productivity management process in agriculture: a case study of Ukraine(2026) Dziamulych, Mykola; Grytsyna, Oksana; Korobchuk, Tetiana; Hariaha, Lesia; Chyzh, Nataliia; Sholudko, Olsana; Kosinskyi, Petro; ;The purpose of the study is to form an economic and statistical toolkit for quantitative analysis of the impact of determining factors on the level of labor productivity in the agricultural sector of Ukraine. as well as to substantiate directions for improving the effectiveness of managerial decision-making based on correlation and regression analysis. The study examines factors of labour productivity management in the agrarian sector of Ukraine using a correlation–regression approach and forecasting modelling. It is substantiated that the dynamics of output per employee are shaped by the combined influence of interrelated financial, economic, and production factors, among which the availability of fixed assets, financial performance, and parameters of labour resource utilisation play a decisive role. The empirical basis of the research comprises official statistical data for the period 2010–2024. The study applies methods of correlation and multivariate regression analysis to quantitatively assess the impact of fixed assets, capital investment, net profit, and average monthly wages on the level of labour productivity. It is established that the most significant positive effect on output is exerted by the volume of fixed assets and net profit, which confirms their determining role in enhancing the efficiency of labour utilisation in the agricultural sector. Based on the estimated model, a forecast of labour productivity up to 2030 is developed, indicating the preservation of an upward growth trajectory of output under an inertial development scenario.Item type:Наукова стаття, Digitalization processes in the management of the functioning of agricultural enterprises: a case study of Ukraine(2025-10-25) Dziamulych, Mykola; Shulha, Olha; Binert, Olesya; Osadchyi, Viacheslav; Sysoiev, Oleksii; Kovaliv, Volodymyr; Koshchii, Oksana; Shubala, Iryna; Shmatkovska, TetianaThe article explores the peculiarities of digitalization in the management of agribusiness enterprises as a key factor in enhancing their efficiency under modern economic conditions. Data from the Statistical Institute and other sources have been processed using abstract-logical method, analysis and synthesis, induction, systematization and generalization, monographic and grouping methods. The distribution of countries around the world by the level of digitalization of the economy was studied. The evolution of business models in the agricultural sector amid economic digitalization is examined. The study analyzes contemporary information technologies widely used in the Ukrainian agrarian business. The dynamics of enterprises engaged in e-commerce operations in Ukraine are assessed. A regional classification of Ukraine is conducted based on the share of agribusiness processing enterprises involved in e-commerce. The research also investigates the dynamics of agricultural product volumes sold through electronic commerce in Ukraine. Conceptual foundations for the implementation of strategic directions for digital transformation in the agribusiness sector of Ukraine are proposed.Item type:Наукова стаття, Influence of the monetary policy of the NBU on the activity of banking institutions in Ukraine during the war(2024-12-05) Dziamulych, Mykola; Krupiak, Iryna; Borysiuk, Olena; Korobchuk, Tetiana; Chyzh, NataliiaThe article examines the influence of the monetary policy of the National Bank of Ukraine on the functioning of the banking sector during the war caused by Russian aggression. The monetary instruments used by the NBU to support financial stability, including raising the discount rate, open market operations, and maintaining bank liquidity, are considered. It analyses how the measures of the National Bank of Ukraine contributed to keeping the banking system stable, ensuring access to loans, and controlling inflationary processes in financial and market instability conditions. The dynamics of foreign reserves and monetary interventions of the National Bank of Ukraine in the foreign exchange market after the start of the war are studied.The role of international support and cooperation of the NBU with other financial institutions to ensure macroeconomic stability in the country is studied. It has been proven that despite the challenges of the war, the banking sector of Ukraine remained functional, and monetary measures contributed to the minimisation of economic risks and the stabilisation of the banking system in generalItem type:Наукова стаття, Analysis of the labour resources usage in agricultural enterprises of Ukraine: a case study of the Volyn region(2023) Shubalyi, Oleksandr; Rud, Nadia; Shubala, Iryna; Gordiichuk, Antonina; Kiiilukha, Oksana; Vasilik, NataliiaThe article examines the specifics of the use of labor resources in the agricultural sector of Ukraine. The problems associated with ensuring the proper level of efficiency in the use of labor resources at agricultural enterprises of Ukraine have been identified, the demographic aging of the rural population is particularly important. The state of use of labor resources at agricultural enterprises was analyzed using the example of the Volyn region. The dynamics of the specific weight of employees of agricultural enterprises and the dynamics of personnel turnover indicators were determined. An econometric model of the dependence of personnel wages on the efficiency of agricultural production has been developed. The problems of ensuring proper working conditions for the personnel of agricultural enterprises of the Volyn region and the dynamics of compensation payments were considered.Item type:Наукова стаття, Analysis of modern trends in the transformation of the agricultural sector of Ukraine: a case study of a regional surveyor(2024) Shubalyi, Oleksandr; Gordiichuk, Antonina; Kosinskyi, Petro; Rud, Nadiia; Vasilik, Nataliia; Kiiilukha, OksanaThe article analyses the current state of the process of transformation of the agro-industrial sector of the economy of Ukraine in the context of existing challenges and prospects and the formation of the country's food security in the system of existing risks in the agricultural sector of the economy that have arisen in the realities of modern times. Possible ways of solving problematic issues are also proposed. The results of the grouping of the regions of Ukraine according to the indicator of the shortage of elevator capacities are presented. An assessment of the impact of factors that slow down agribusiness development in Ukraine in 2016-2021 is provided. The study results confirm that Ukraine`s agricultural business is an essential component of the economy, generating more than 1/10 of the country`s GDP annually. The analysis results prove the constant trends in the development of the agricultural market of Ukraine, especially in the part of large businesses operating here.Item type:Наукова стаття, Managing Organizations in the Digital Age: Synergy of Technology and Green Management Principles(Pontifical Catholic University of Sao Paulo (PUC-SP), 2025-12-19) Tendiuk, Alla; Vasilik, Nataliia; Kutsai, Nataliia; Galushchak, Valentina; Virun, LiliiaThe integration of digital technologies and green management practices enhances administrative efficiency and supports sustainable development. ERP and CRM systems are the most common digital tools, used by 63.9% and 57.4% of organizations, respectively. Cloud platforms (49%) and big data analytics (44.8%) are widely implemented, while adoption of AI (25.3%), IoT (28.3%), and blockchain (9.6%) remains moderate. In environmental management, energy efficiency (54.4%) and waste reduction (46%) are key initiatives. Only 27.7% of organizations fully integrate environmental goals into their strategy, while 30.2% neglect them. The study shows that digital and green practices are increasingly present but face technical and institutional barriers. Strengthening digital skills and aligning sustainability goals with strategy are essential for integrated, future-ready organizational management.Item type:Наукова стаття, Enhancing digital leadership and crisis management skills for advancing sustainable development goals(2025) Mialkovska, Liudmyla; Koretska, Nataliia; Koshchii, Oksana; Stryzheus, Liudmyla; Abramova, Iryna; Kutsai, Nataliia; Semeniuk, PavloThe study’s relevance lies in the need to develop leaders’ digital competences to achieve sustainable development goals. The article aims to study the role of digital leadership and crisis management training as tools for achieving sustainable development goals in digital transformation. The study uses literature analysis, generalisation, systematisation, statistical data analysis and forecasting to determine the role of digital leadership and crisis management training in digital transformation and sustainable development. The results of the analysis of changes in the level of digital skills show a stable trend towards a decrease in the share of people with a high level of information (by 9.24%) and communication (by 10.06%) skills, as well as digital content creation skills (by 14.38%) in 2023. However, forecasting indicators for the following periods revealed the possibility of a further increase in the level of digital skills in 2025, in particular information (by 2.13%), communication (by 1.19%), and digital content creation skills (by 4.68%). Digital leadership is an important component for ensuring progress in achieving the Sustainable Development Goals, as it contributes to developing key skills necessary for the resilience of organisations and society as a whole in the face of global challenges.