Кафедра фінансів, банківської справи та страхування
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Item type:Наукова стаття, Dynamics of the monetary sector of Ukraine during the war and its impact on the efficiency of the banking system(Czech: MAGNANIMITAS Assn, 2024) Dziamulych, Mykola; Krupka, Mykhailo; Stashchuk, Olena; Korobchuk, Tetiana; Mostovenko, Nataliia; Avramchuk, Lidiіa; Chyzh, Nataliia; Tur, OleksandrThe article examines the dynamics of indicators of Ukraine’s monetary sector after the beginning of the war and determines its impact on the efficiency of the functioning of banking institutions. The peculiarities of the use of currency and financial instruments by commercial banks of Ukraine in the conditions of destabilization of the banking sector due to the destructive influence of Russian aggression are considered. The dynamics of bank clients’ transactions with foreign currency and the volume of interventions of the National Bank of Ukraine in the foreign exchange market since the beginning of the war were studied. The problems of commercial banks with attracting deposits to ensure the efficiency of operational activities are identified. An analysis of the dynamics of the index of rates for deposits of individuals, as well as the yield of bonds of the domestic state loan, as the main instruments for attracting funds in Ukraine’s financial market, was carried out.Item type:Наукова стаття, Conflict of interests among shareholders – does it refer to dividend decisions(Szczecin: University of Szczecin Sciendo., 2023) Bukalska, Elżbieta; Zabediuk, Myroslava; Mostovenko, NataliiaResearch background: Agency theory refers to the conflict of interests between different groups involved in the business. One aspect of the agency theory is conflict among shareholders. One of the areas of potential conflict is dividend payment. Purpose: The goal of our paper was to identify the impact of voting behaviour of shareholders during Annual General Meetings on dividend decisions. We make a comparison between big and small companies. research methodology: We included the 20 biggest and the 20 smallest companies from the Warsaw Stock Exchange (WSE) in our sample over the 2010–2022 period. We collected 413 observations (shareholders’ presence, voting results from annual general meetings, and financial data). We use statistical tests, a correlation analysis, and a regression analysis. results: We found that in small companies there is conflict among large shareholders on dividend payout decisions, while in big companies small shareholders show their disappointment by voting against or abstaining from voting for financial statement acceptance (but not dividend payout decisions). Additionally, we found that the higher presence of large shareholders at the AGM the lower the dividend payout is. novelty: The originality of the paper is that instead of ownership structure we took into account shareholders’ presence at AGM’s. We deal with a unique set of hand-collected data on voting results. We present new evidence on interests of conflict among shareholders (not only on dividend decisions). Although the problem of the conflict between minority and majority shareholders was identified, there is a scarcity of research on its background and implication.Item type:Наукова стаття, Accounting and analytical tools for the formation of subordinated debt of commercial banks in Ukraine(Czech: MAGNANIMITAS Assn, 2023) Shmatkovska, Tetiana; Krupka, Ihor; Synenko, Vasyl; Sydorenko, Roman; Mostovenko, Nataliia; Talakh, Tetiana; Danchevska, Iryna; Melnyk, NataliiaThe article considers the current specifics of accounting for hybrid financial instruments in the process of forming the regulatory capital of commercial banks in Ukraine. The important role of subordinated debt as a component of the bank`s equity capital is determined. The dynamics of changes in the total subordinated debt and the capital adequacy ratio in the banking system of Ukraine in the crisis conditions of the war, which results in instability of financial markets, is studied. The special role of subordinated debt in the process of ensuring the financial stability of commercial banks and increasing their capitalization is noted. The need to enhance the ability of banks to attract hybrid instruments for increasing their regulatory capital is determined.Item type:Наукова стаття, Innovations and innovative in domestic banking: theoretical aspect(Lutsk: LNTU, 2023) Mostovenko, NataliiaThe publication is dedicated to substantiating the thesis that the modern development of banking is impossible using only traditional approaches in creating effective banking business models. The sphere of financial entrepreneurship is significantly different from the sphere of material production or provision of various types of services. Until recently, innovative activity was identified with the technical and technological development of enterprises, scientific and technological progress, and production processes.Item type:Наукова стаття, Тенденції формування системи стратегічного управлінського обліку в умовах цифрової економіки(Луцьк: ЛНТУ, 2022) Шматковська, Тетяна Олександрівна; Мостовенко, Наталія АнатоліївнаУ статті досліджено сучасні особливості формування системи стратегічного управлінського обліку в умовах формування глобальної цифрової економіки. Визначено, що система стратегічного управління підприємствами в умовах інтенсифікації технічного та технологічного розвитку й високої інтеграції сучасних інформаційних технологій з бізнес-процесами підприємств формують нові специфічні принципи стратегічного планування та управління суб’єктами господарювання, котрі засновані на засадах цифрових програмних рішень. Одним із основних завдань, пов’язаних із необхідністю підвищення ефективності системи стратегічного управління підприємствами при застосуванням стратегічного обліку є постійне зростання обсягів даних, які необхідно опрацьовувати при побудові моделей бізнес-процесів підприємств та формуванні стратегій їх розвитку. В даному аспекті визначено, що застосування цифрових програмних рішень, які можуть справитися з опрацюванням таких масивів даних, дозволяє вирішувати такі завдання, сприяє реалізації стратегій розвитку підприємств, а також позитивно впливає на підвищення достовірності системи стратегічного планування. Ключовою особливістю реалізації завдань стратегічного управлінського обліку в процесі системної трансформації економічних відносин в контексті формування цифрової економіки виступає загальне підвищення можливостей аналітичної оцінки бізнес-процесів в усіх сферах діяльності підприємства. При цьому на відміну від традиційних підходів аналітично-облікової оцінки ресурсних та фінансових можливостей суб’єкта господарювання, цифрові програмні рішення дають змогу з високою достовірністю прогнозувати вплив внутрішніх та зовнішніх факторів на процес реалізації довгострокової стратегії розвитку підприємства. Крім того, за допомогою застосування цифрових платформ та когнітивних технологій суб’єкти господарювання можуть переводити обліково- аналітичний супровід управлінських процесів повністю в цифрову форму в цілодобовому режимі аналізу та обробки даних, необхідних для реалізації цілей стратегічного управління.Item type:Наукова стаття, The impact of digital technologies on the efficiency of the activities of agricultural sector enterprises: a case study of Ukraine(Bucharest: University of Agronomic Sciences and Veterinary Medicine, 2025) Dziamulych, Mykola; Shulha, Olha; Kosinskyi, Petro; Mostovenko, Nataliia; Urban, Oksana; Kupyra, Myroslava; Luchechko, YuriiThe article examines the role of digital technologies in enhancing the efficiency of Ukraine’s agricultural sector under current economic conditions. It is established that the digitalization of agricultural production serves as a critical factor in maintaining the sector’s competitiveness. The dynamics of investments in digitalization and the level of digital skills among the rural population are analyzed, and their relationship with agricultural output is identified. Based on correlation-regression analysis, it is demonstrated that investments in the digitalization of business processes exert a significant positive effect on enterprise efficiency, while the development of digital competencies among the population produces a delayed impact. It is concluded that the combination of digital innovations with the development of human capital ensures the long-term growth of value added in the agricultural sector. The findings prove that the strategy of digital transformation in agriculture must be based on a balance between stimulating investment in advanced technologies and fostering digital skills among workers, since these factors generate conditions for innovative growth only through their interactionItem 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, Overview of global challenges and survival strategies for export companies(Lutsk: LNTU, 2024-06) Kryvovyazyuk, Igor; Okseniuk, Kateryna; Zavadska, Olena; Oleksandrenko, Iryna; Dmytruk, VitaliiGlobal challenges have created problems for export companies due to the growing threats of the market environment, which requires such companies to adopt a survival strategy and apply appropriate strategic methods to successfully counteract emerging global challenges. The purpose of the article was to update knowledge on how global challenges affect the sustainability of export companies and how strategies adopted by companies counteract the negative impact of global challenges. The methodological basis for obtaining the results of the study was factual analysis, logical and structural analysis, strategic analysis, analysis of cause and effect, and generalisation. The article critically analysed the existing theoretical concepts for explaining the impact of modern global challenges on export companies in order to reveal strategies for their survival in the face of uncertainty in the current market environment. Their further review revealed critical global challenges for export companies, which were classified according to the signs of their typification. Namely basic elements, sources of formation, thematic areas of influence, duration of influence, degree of implementation and nature of influence. The application of a strategic analysis of global challenges of export companies by thematic areas revealed possible causes of their emergence and consequences of their impact on the activities of export companies. In particular, it was found that export companies have the potential for negative impact of political and economic challenges, positive impact of technological and socio-culturalchallenges, as well as neutral potential for legal and environmental challenges. It was proposed strategies for the survival of export companies under the influence of modern challenges, which should be focused on to obtain results that will ensure the sustainability of such companies in the future. The practical significance of the results lies in the fact that the main scientific provisions have been brought to the level of ecommendations that can be used by managers of export companies to clarify the problems and promising areas of development of export activitiesItem type:Наукова стаття, Economic and mathematical modeling of integration influence of information and communication technologies on the development of e-commerce of industrial enterprises(Little Lion Scientific, 2023-05) Kryvovyzyuk, Igor; Britchenko, Igor; Kovalska, Liubov; Oleksandrenko, Iryna; Pavliuk, Liudmyla; Zavadska, OlenaThis research aims at establishing the impact of information and communication technologies (ICT) on ecommerce development of industrial enterprises by means of economic and mathematical modelling. The goal was achieved using the following methods: theoretical generalization, analysis and synthesis (to critically analyse the scientific approaches of scientists regarding the expediency of using mathematical models in the context of enterprises’ e-commerce development), target, comparison and grouping (to reveal innovative methodological approach to assessing ICT impact on e-commerce development of industrial enterprises), tabular, analytical and integral method (for summarizing the analysis results of enterprises readiness to implement ICT, ICT use in the activities of industrial enterprises of Ukraine and the analysis of e-commerce development), mathematical modelling (to build a regression model determining impact of changes in ICT use on the market share occupied by industrial enterprises), generalization (to determine promising directions of e-commerce developing of industrial enterprises). The implementation of a comprehensive approach to understanding the importance of ICT influence on e-commerce development of industrial enterprises will ensure acceleration of the digitalization of business processes, will contribute to the speed increase of enterprises response to customer requests, and increase the market share occupied by enterprises. A new vision of directions for developing e-commerce of industrial enterprises is suggested, which are determined by the need for enterprise rebranding, the development of e-commerce tools and technologies, the importance of outsourcing service automation and promotion of subscription trade. ICT is considered as integration factor that determines prospects for e-commerce development of industrial enterprises and contributes to increasing efficiency of online business management. Research results demonstrate that the use of economic and mathematical modelling is an important tool for assessing ICT impact, and its absence can negatively affect the accuracy and validity of online business management.Item type:Наукова стаття, Фінансові аспекти функціонування ОТГ в Україні(Луцьк: ЛНТУ, 2022) Подзізей, Олег Олегович; Мостовенко, Наталія АнатоліївнаВ статті розглянуто специфіку формування доходів та видатків об’єднаних територіальних громад в Україні після завершення основного етапу адміністративної реформи та бюджетної децентралізації. Визначена ключові фактори, що впливають на джерела надходження доходів ОТГ, а також основі напрями видатків на розвиток територіальних громад. Визначено важливість фінансування інвестиційних проектів, що сприяють забезпеченню сталого розвитку територій. Запропоновано комплекс заходів, спрямованих на покращення фінансування ОТГ в умовах дестабілізації фінансової системи держави.