The existent approaches to a «green» account need to examine not only, from the necessity of maintenance of natural resources and guard of environment, but also as a process that integrates life with social aspects, by financial operations and influences on all spheres of economic activity and its safety. Therefore, using experience of foreign countries, it need green account to implement to the different spheres of national economy, applying the wide set of tools of analysis, evaluation, audit, monitoring and digitalization. The purpose of the research is expansion of limits of perception of «green» account in a theory and practice of instrument of management modern socio-economic development as on the level development level of separate business of region and national economy. The object of the research is a process of expansion the traditional account and including for its of instruments of ecology and social responsibility of business. The method of the research became modern methods and principles of scientific cognition, methods and methodologies of realization of audit, instruments of financial and economic analysis, principles of social responsibility of business that will allow to enter the existent approaches a «green account» in a modern theory and practice of traditional account that influences on steady and stability of national economy. The hypothesis of the research became a supposition about possibility of introduction of foreign mechanisms and instruments of «green» account in a theory in practice of traditional account. The statement of basic materials. It is well-proven that the task of «green» account there is harmonization the protection of environment with socio-economic and technological activity with helps by means of account instruments. It is confirmed, that a «green» account becomes the constituent of conception of steady development today, what proclaimed UN, and its main tendencies spread the input of the ecological development systems on all levels of management, using renewable energy, diminishing contamination of air, water, abbreviating the volumes of placing of wastes and so on. It is offered to the existent types of public account to add an ecological audit, which is sent to the search verification of observance of real ecological internals, standards and requirements that is pulled out by society. It is marked that «green» account allows obtaining information about charges and receipts of ecological benefits, which helps administrative composition to control, make decision, report and protect an environment. It is showed the list of benefits reasonable that it is possible to get if input of foreign experience of the using «green» account in the traditional system of account in Ukraine. The originality and practical significance of the research are confirmed by the ground of necessity of the using all elements, instruments and constituents of «green» account at a traditional account. Conclusions and perspectives
{"title":"«ЗЕЛЕНИЙ» ОБЛІК В УКРАЇНІ ТА ЗА ЇЇ МЕЖАМИ: НАБУТТЯ ДОСВІДУ","authors":"Тетяна Василівна Калінеску","doi":"10.32620/cher.2024.2.04","DOIUrl":"https://doi.org/10.32620/cher.2024.2.04","url":null,"abstract":"The existent approaches to a «green» account need to examine not only, from the necessity of maintenance of natural resources and guard of environment, but also as a process that integrates life with social aspects, by financial operations and influences on all spheres of economic activity and its safety. Therefore, using experience of foreign countries, it need green account to implement to the different spheres of national economy, applying the wide set of tools of analysis, evaluation, audit, monitoring and digitalization. The purpose of the research is expansion of limits of perception of «green» account in a theory and practice of instrument of management modern socio-economic development as on the level development level of separate business of region and national economy. The object of the research is a process of expansion the traditional account and including for its of instruments of ecology and social responsibility of business. The method of the research became modern methods and principles of scientific cognition, methods and methodologies of realization of audit, instruments of financial and economic analysis, principles of social responsibility of business that will allow to enter the existent approaches a «green account» in a modern theory and practice of traditional account that influences on steady and stability of national economy. The hypothesis of the research became a supposition about possibility of introduction of foreign mechanisms and instruments of «green» account in a theory in practice of traditional account. The statement of basic materials. It is well-proven that the task of «green» account there is harmonization the protection of environment with socio-economic and technological activity with helps by means of account instruments. It is confirmed, that a «green» account becomes the constituent of conception of steady development today, what proclaimed UN, and its main tendencies spread the input of the ecological development systems on all levels of management, using renewable energy, diminishing contamination of air, water, abbreviating the volumes of placing of wastes and so on. It is offered to the existent types of public account to add an ecological audit, which is sent to the search verification of observance of real ecological internals, standards and requirements that is pulled out by society. It is marked that «green» account allows obtaining information about charges and receipts of ecological benefits, which helps administrative composition to control, make decision, report and protect an environment. It is showed the list of benefits reasonable that it is possible to get if input of foreign experience of the using «green» account in the traditional system of account in Ukraine. The originality and practical significance of the research are confirmed by the ground of necessity of the using all elements, instruments and constituents of «green» account at a traditional account. Conclusions and perspectives","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"4 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141700874","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The issue of the significant role of volunteering in solving social problems in modern conditions is considered. The low effectiveness of the processes of interaction of interested parties during the implementation of charitable initiatives is emphasized, which necessitates the management of stakeholders in volunteer projects. The purpose of the article is to research the processes and develop a mechanism for involving stakeholders of volunteer projects in decision-making to ensure the inclusive participation of representatives of various community interest groups. The object of the study is the process of stakeholder management in volunteer projects. The methodological basis of the research is logical methods of information processing, methods of analysis for stakeholder mapping, an abstract-logical method for formulating recommendations and conclusions. Presenting main material. The issue of involvement of interested parties in decision-making during the implementation of volunteer projects is considered. The definition and general characteristics of project stakeholders are given. The problem of low efficiency of interaction between community residents, authorities and volunteer project teams was studied. A stakeholder management mechanism for volunteer projects is proposed, which is based on the method of dividing stakeholders into groups depending on the degree of their interest and influence. Effective management of interested parties will make it possible to avoid misunderstandings and contradictions, improve the quality of the final product and contribute to the successful implementation of volunteer projects. The originality and practical significance of the study is confirmed by the possibility of using the proposed measures as a practical tool for managing stakeholders of volunteer projects. Conclusions and prospects for further research. The proposed stakeholder management mechanism of volunteer projects can be used for further improvement of co-creation processes in communities.
{"title":"УПРАВЛІННЯ СТЕЙКХОЛДЕРАМИ У ВОЛОНТЕРСЬКИХ ПРОЄКТАХ","authors":"Тетяна Бондарєва","doi":"10.32620/cher.2024.2.09","DOIUrl":"https://doi.org/10.32620/cher.2024.2.09","url":null,"abstract":"The issue of the significant role of volunteering in solving social problems in modern conditions is considered. The low effectiveness of the processes of interaction of interested parties during the implementation of charitable initiatives is emphasized, which necessitates the management of stakeholders in volunteer projects. The purpose of the article is to research the processes and develop a mechanism for involving stakeholders of volunteer projects in decision-making to ensure the inclusive participation of representatives of various community interest groups. The object of the study is the process of stakeholder management in volunteer projects. The methodological basis of the research is logical methods of information processing, methods of analysis for stakeholder mapping, an abstract-logical method for formulating recommendations and conclusions. Presenting main material. The issue of involvement of interested parties in decision-making during the implementation of volunteer projects is considered. The definition and general characteristics of project stakeholders are given. The problem of low efficiency of interaction between community residents, authorities and volunteer project teams was studied. A stakeholder management mechanism for volunteer projects is proposed, which is based on the method of dividing stakeholders into groups depending on the degree of their interest and influence. Effective management of interested parties will make it possible to avoid misunderstandings and contradictions, improve the quality of the final product and contribute to the successful implementation of volunteer projects. The originality and practical significance of the study is confirmed by the possibility of using the proposed measures as a practical tool for managing stakeholders of volunteer projects. Conclusions and prospects for further research. The proposed stakeholder management mechanism of volunteer projects can be used for further improvement of co-creation processes in communities.","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"24 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141699591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main problem is that the implementation of lean production requires not only technical changes, but also significant transformations in the organizational culture of the enterprise. Many Kazakhstani industrial enterprises face difficulties in the integration of lean principles due to the low level of awareness of management and personnel, insufficient training of personnel, as well as resistance to change, which is characteristic of many organizations. The purpose of the article is to research innovative approaches to the management of industrial enterprises by implementing the principles of lean production, as well as to develop a methodology that would facilitate the effective application of these principles in practice. The object of the study is the management processes of industrial enterprises in the context of the implementation of the principles of lean production. The methodological basis of the research was the logical methods of information processing, statistical analysis, comparison. The main hypothesis of the study is that innovations in the management of industrial enterprises, based on the principles of lean production, ensure the effective functioning of the enterprise in the long term due to the integration of the latest management practices that take into account the specifics of the domestic market and available resources. Presenting main material. The study covers the study of existing management practices, personnel training methods, and organizational culture transformation necessary for the successful implementation of lean manufacturing. Lean manufacturing is a modern concept of production process management aimed at reducing costs, improving product quality, and satisfying consumer needs. This approach, which was developed in Japan, in particular at the enterprises of the Toyota company, is now widely used all over the world, including Ukrainian industrial enterprises. Implementation of the principles of lean production requires not only technical changes, but also significant transformations in the organizational culture of enterprises, which is a complex and multi-stage process. Originality and practical significance of the research. In practice, the successful implementation of lean manufacturing requires a comprehensive approach that includes both technical and organizational measures. One of the key aspects is the adaptation of the best global practices to the specifics of a particular enterprise. For example, heavy industry may require longer staff training and a more thorough approach to change planning. Conclusions. The implementation of lean production is a strategic step that allows to increase the competitiveness of the enterprise, to ensure its sustainable development and successful functioning in the conditions of the modern economy.
{"title":"ОЩАДЛИВЕ ВИРОБНИЦТВО: ІННОВАЦІЇ УПРАВЛІННЯ ПРОМИСЛОВИМ ПІДПРИЄМСТВОМ","authors":"Канжегуль Калмуратовна Асенова","doi":"10.32620/cher.2024.2.08","DOIUrl":"https://doi.org/10.32620/cher.2024.2.08","url":null,"abstract":"The main problem is that the implementation of lean production requires not only technical changes, but also significant transformations in the organizational culture of the enterprise. Many Kazakhstani industrial enterprises face difficulties in the integration of lean principles due to the low level of awareness of management and personnel, insufficient training of personnel, as well as resistance to change, which is characteristic of many organizations. The purpose of the article is to research innovative approaches to the management of industrial enterprises by implementing the principles of lean production, as well as to develop a methodology that would facilitate the effective application of these principles in practice. The object of the study is the management processes of industrial enterprises in the context of the implementation of the principles of lean production. The methodological basis of the research was the logical methods of information processing, statistical analysis, comparison. The main hypothesis of the study is that innovations in the management of industrial enterprises, based on the principles of lean production, ensure the effective functioning of the enterprise in the long term due to the integration of the latest management practices that take into account the specifics of the domestic market and available resources. Presenting main material. The study covers the study of existing management practices, personnel training methods, and organizational culture transformation necessary for the successful implementation of lean manufacturing. Lean manufacturing is a modern concept of production process management aimed at reducing costs, improving product quality, and satisfying consumer needs. This approach, which was developed in Japan, in particular at the enterprises of the Toyota company, is now widely used all over the world, including Ukrainian industrial enterprises. Implementation of the principles of lean production requires not only technical changes, but also significant transformations in the organizational culture of enterprises, which is a complex and multi-stage process. Originality and practical significance of the research. In practice, the successful implementation of lean manufacturing requires a comprehensive approach that includes both technical and organizational measures. One of the key aspects is the adaptation of the best global practices to the specifics of a particular enterprise. For example, heavy industry may require longer staff training and a more thorough approach to change planning. Conclusions. The implementation of lean production is a strategic step that allows to increase the competitiveness of the enterprise, to ensure its sustainable development and successful functioning in the conditions of the modern economy.","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"14 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141710738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Artificial intelligence (AI) is rapidly evolving and finding increasing applications in various industries, including marketing. Modern companies striving to remain competitive in the digital era are actively implementing AI into their marketing strategies. AI allows not only to automate routine processes but also to significantly increase the effectiveness of marketing campaigns through the analysis of large amounts of data and content personalization. However, not all companies fully utilize the potential of this technology due to insufficient awareness and the lack of a clear methodology for implementing AI in marketing. The aim of this research is to determine the role of artificial intelligence as a driver of marketing campaign development and to develop recommendations for the effective implementation of AI in marketing strategies of companies. Research subject. The research subject is the use of artificial intelligence in marketing campaigns. The use of AI in marketing campaigns is understood as the application of machine learning algorithms, neural networks, natural language processing, and other AI tools for data analysis, consumer behavior prediction, content personalization, and optimization of advertising strategies. Research methods. The following research methods were used to achieve the research objective: method of scientific abstraction for constructing the research concept and forming a model of the relationship between the application of AI and the effectiveness of marketing campaigns, method of desk research for analyzing scientific literature and existing cases of AI implementation in marketing, method of analysis and synthesis for generalizing the results obtained and formulating recommendations. Research hypothesis. The use of artificial intelligence in marketing campaigns significantly increases their effectiveness due to more accurate market segmentation, content personalization, and optimization of advertising costs. The implementation of AI in marketing is a necessary step for companies striving to remain competitive in the digital era. Presentation of the main material. The impact of AI on various aspects of marketing campaigns is analyzed, in particular, on improving the accuracy of consumer behavior prediction, personalizing offers, optimizing advertising budgets, and improving customer interaction. Specific examples of successful implementation of AI into marketing strategies of companies are considered, and the problems faced by businesses when integrating AI into their processes are analyzed. Originality and practical significance of the research. The originality and practical significance of the research lies in proving the need for the active use of artificial intelligence in marketing campaigns to increase their effectiveness and competitiveness of companies. The practical significance of the research lies in the development of recommendations for the implementation of AI in marketing strategies. Conclusions an
{"title":"ШТУЧНИЙ ІНТЕЛЕКТ ЯК ДРАЙВЕР РОЗВИТКУ МАРКЕТИНГОВИХ КАМПАНІЙ У ЦИФРОВУ ЕПОХУ","authors":"Євген Венгер, Катерина Сергіївна Фень","doi":"10.32620/cher.2024.2.12","DOIUrl":"https://doi.org/10.32620/cher.2024.2.12","url":null,"abstract":"Artificial intelligence (AI) is rapidly evolving and finding increasing applications in various industries, including marketing. Modern companies striving to remain competitive in the digital era are actively implementing AI into their marketing strategies. AI allows not only to automate routine processes but also to significantly increase the effectiveness of marketing campaigns through the analysis of large amounts of data and content personalization. However, not all companies fully utilize the potential of this technology due to insufficient awareness and the lack of a clear methodology for implementing AI in marketing. The aim of this research is to determine the role of artificial intelligence as a driver of marketing campaign development and to develop recommendations for the effective implementation of AI in marketing strategies of companies. Research subject. The research subject is the use of artificial intelligence in marketing campaigns. The use of AI in marketing campaigns is understood as the application of machine learning algorithms, neural networks, natural language processing, and other AI tools for data analysis, consumer behavior prediction, content personalization, and optimization of advertising strategies. Research methods. The following research methods were used to achieve the research objective: method of scientific abstraction for constructing the research concept and forming a model of the relationship between the application of AI and the effectiveness of marketing campaigns, method of desk research for analyzing scientific literature and existing cases of AI implementation in marketing, method of analysis and synthesis for generalizing the results obtained and formulating recommendations. Research hypothesis. The use of artificial intelligence in marketing campaigns significantly increases their effectiveness due to more accurate market segmentation, content personalization, and optimization of advertising costs. The implementation of AI in marketing is a necessary step for companies striving to remain competitive in the digital era. Presentation of the main material. The impact of AI on various aspects of marketing campaigns is analyzed, in particular, on improving the accuracy of consumer behavior prediction, personalizing offers, optimizing advertising budgets, and improving customer interaction. Specific examples of successful implementation of AI into marketing strategies of companies are considered, and the problems faced by businesses when integrating AI into their processes are analyzed. Originality and practical significance of the research. The originality and practical significance of the research lies in proving the need for the active use of artificial intelligence in marketing campaigns to increase their effectiveness and competitiveness of companies. The practical significance of the research lies in the development of recommendations for the implementation of AI in marketing strategies. Conclusions an","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"37 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141712091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Олена Володимирівна Гребенікова, Василь Олексійович Либа, Тетяна Володимирівна Денисова
Modern world development trends, the speeds of changes in technologies, social and economic systems have actualized the issue of effective ways of introducing and spreading innovations. The formation of a mathematically based, complex system of indicators makes it possible to objectively measure the speed of innovation implementation, the level of involvement of interested parties and the general transformation of the target socio-economic landscape. The purpose of the article is the formation of a mathematically based system of indicators for evaluating the effectiveness of the diffusion of innovations in socio-economic systems. The object of the research is the process of evaluating the diffusion of innovations in socio-economic systems. Methods used in the study: methods of scientific analysis and synthesis, induction and logical-analytical techniques, as well as methods of correlation, statistical factor analysis and center of gravity. The main hypothesis of the study is the assumption that the assessment of the effectiveness of the spread of innovations in socio-economic systems depends on a set of factors, the analysis of which allows identifying problem areas and improving mechanisms for solving problems. Presenting main material. The Global Innovation Index (GII) indicator system was used as the base of the study of the efficiency of innovation diffusion of socio-economic systems, as the database covers 130 countries of the world and is the most objective source of high-quality statistical information on innovative activity at the macroeconomic level. In the study, the construction of a system of indicators for evaluating the effectiveness of the diffusion of innovations was carried out based on the calculation data of the Global Innovation Index for 35 European countries for 2013-2023. The first stage of the formation of the system of indicators was the creation of the initial system of indicators and conducting a correlation analysis to eliminate multicollinearity between partial indicators. Based on this analysis, certain indicators whose correlation coefficients were in the interval [0.9–1.0] were excluded. At the second stage, using the statistical factor analysis method and making calculations using the StatSoft Statistics software, the initial system of selected indicators was aggregated to eleven factors that sufficiently describe the effectiveness of the diffusion of innovations at the country level. The study of factor loadings of indicators made it possible to determine the composition of partial indicators for each factor, the significance of which exceeds 70%. Among them, using the center of gravity method, representatives were determined for each influencing factor. Using a well-founded system of indicators, it is advisable to build a profile of the country's innovative diffusion effectiveness. Existing distortions make it possible to identify problematic aspects and direct efforts to their solution. The study carried out an
{"title":"ФОРМУВАННЯ СИСТЕМИ ПОКАЗНИКІВ ОЦІНЮВАННЯ ЕФЕКТИВНОСТІ ДИФУЗІЇ ІННОВАЦІЙ СОЦІАЛЬНО-ЕКОНОМІЧНИХ СИСТЕМ","authors":"Олена Володимирівна Гребенікова, Василь Олексійович Либа, Тетяна Володимирівна Денисова","doi":"10.32620/cher.2024.2.06","DOIUrl":"https://doi.org/10.32620/cher.2024.2.06","url":null,"abstract":"Modern world development trends, the speeds of changes in technologies, social and economic systems have actualized the issue of effective ways of introducing and spreading innovations. The formation of a mathematically based, complex system of indicators makes it possible to objectively measure the speed of innovation implementation, the level of involvement of interested parties and the general transformation of the target socio-economic landscape. The purpose of the article is the formation of a mathematically based system of indicators for evaluating the effectiveness of the diffusion of innovations in socio-economic systems. The object of the research is the process of evaluating the diffusion of innovations in socio-economic systems. Methods used in the study: methods of scientific analysis and synthesis, induction and logical-analytical techniques, as well as methods of correlation, statistical factor analysis and center of gravity. The main hypothesis of the study is the assumption that the assessment of the effectiveness of the spread of innovations in socio-economic systems depends on a set of factors, the analysis of which allows identifying problem areas and improving mechanisms for solving problems. Presenting main material. The Global Innovation Index (GII) indicator system was used as the base of the study of the efficiency of innovation diffusion of socio-economic systems, as the database covers 130 countries of the world and is the most objective source of high-quality statistical information on innovative activity at the macroeconomic level. In the study, the construction of a system of indicators for evaluating the effectiveness of the diffusion of innovations was carried out based on the calculation data of the Global Innovation Index for 35 European countries for 2013-2023. The first stage of the formation of the system of indicators was the creation of the initial system of indicators and conducting a correlation analysis to eliminate multicollinearity between partial indicators. Based on this analysis, certain indicators whose correlation coefficients were in the interval [0.9–1.0] were excluded. At the second stage, using the statistical factor analysis method and making calculations using the StatSoft Statistics software, the initial system of selected indicators was aggregated to eleven factors that sufficiently describe the effectiveness of the diffusion of innovations at the country level. The study of factor loadings of indicators made it possible to determine the composition of partial indicators for each factor, the significance of which exceeds 70%. Among them, using the center of gravity method, representatives were determined for each influencing factor. Using a well-founded system of indicators, it is advisable to build a profile of the country's innovative diffusion effectiveness. Existing distortions make it possible to identify problematic aspects and direct efforts to their solution. The study carried out an","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"184 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141708258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article is concerned with disclosing the theoretical, organisational foundations and methods of continuity audit based on analytical procedures. The purpose of the study is to substantiate the theoretical, organisational and methodological foundations of the going concern audit of enterprises under conditions of uncertainty. Object of research - organisational and methodological support for the audit of business continuity of enterprises. Methods used in the study: scientific cognition, method of generalisation, comparison, logical and substantive, methods of induction and deduction, analysis. The main hypothesis is the development of organisational and methodological foundations of the going concern audit based on the expansion of analytical procedures to meet the information needs of stakeholders about the status and potential of the financial viability of the enterprise's going concern under conditions of uncertainty. Summary of the main material. Under martial law, the importance of the continuity audit as a tool for protecting the interests of users of financial statements and ensuring that stakeholders are aware of the state of financial solvency and prospects for sustainable development of enterprises increases. Organisational and methodological support of the continuity audit is determined by the objectives of the audit and the needs of stakeholders to obtain reliable information on the assessment of financial viability to ensure continuing operations in the future. The proposed methodology for auditing the going concern of enterprises based on analytical procedures provides a holistic view of the organisation of the audit by the following stages: 1) analysis of liquidity and solvency of enterprises; 2) analysis of profitability potential; 3) analysis of financial stability; 4) analysis of risks of activity; 4) analysis of the potential of continuous activity of the enterprise. Particular attention in the process of a going concern audit is paid to the classification and analysis of business risks. Analytical procedures for assessing business risks, determining reserves to cover losses of economic benefits in relation to the risks of non-payment of receivables and reduction in the value of financial instruments have been substantiated. The methodology for auditing the going concern of enterprises based on the expansion of analytical procedures, the implementation of which provides an opportunity to generate high-quality information to assess the potential of the enterprise's going concern, taking into account the risk and prepare a reasonable audit opinion, is original and of practical importance. Conclusions. The implementation of scientific and methodological recommendations on the organisation and methodology of the continuity audit based on the expansion of analytical procedures will help to obtain sufficient evidence for a realistic assessment of the potential of financial solvency of enterprises, preparation of the audit opini
{"title":"ОРГАНІЗАЦІЙНО-МЕТОДИЧНЕ ЗАБЕЗПЕЧЕННЯ АУДИТУ БЕЗПЕРЕРВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ","authors":"Руслан Олександрович Костирко, О. С. Юрченко","doi":"10.32620/cher.2024.2.05","DOIUrl":"https://doi.org/10.32620/cher.2024.2.05","url":null,"abstract":"The article is concerned with disclosing the theoretical, organisational foundations and methods of continuity audit based on analytical procedures. The purpose of the study is to substantiate the theoretical, organisational and methodological foundations of the going concern audit of enterprises under conditions of uncertainty. Object of research - organisational and methodological support for the audit of business continuity of enterprises. Methods used in the study: scientific cognition, method of generalisation, comparison, logical and substantive, methods of induction and deduction, analysis. The main hypothesis is the development of organisational and methodological foundations of the going concern audit based on the expansion of analytical procedures to meet the information needs of stakeholders about the status and potential of the financial viability of the enterprise's going concern under conditions of uncertainty. Summary of the main material. Under martial law, the importance of the continuity audit as a tool for protecting the interests of users of financial statements and ensuring that stakeholders are aware of the state of financial solvency and prospects for sustainable development of enterprises increases. Organisational and methodological support of the continuity audit is determined by the objectives of the audit and the needs of stakeholders to obtain reliable information on the assessment of financial viability to ensure continuing operations in the future. The proposed methodology for auditing the going concern of enterprises based on analytical procedures provides a holistic view of the organisation of the audit by the following stages: 1) analysis of liquidity and solvency of enterprises; 2) analysis of profitability potential; 3) analysis of financial stability; 4) analysis of risks of activity; 4) analysis of the potential of continuous activity of the enterprise. Particular attention in the process of a going concern audit is paid to the classification and analysis of business risks. Analytical procedures for assessing business risks, determining reserves to cover losses of economic benefits in relation to the risks of non-payment of receivables and reduction in the value of financial instruments have been substantiated. The methodology for auditing the going concern of enterprises based on the expansion of analytical procedures, the implementation of which provides an opportunity to generate high-quality information to assess the potential of the enterprise's going concern, taking into account the risk and prepare a reasonable audit opinion, is original and of practical importance. Conclusions. The implementation of scientific and methodological recommendations on the organisation and methodology of the continuity audit based on the expansion of analytical procedures will help to obtain sufficient evidence for a realistic assessment of the potential of financial solvency of enterprises, preparation of the audit opini","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"6 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141694705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
І.М. Буднікевич, І. І. Гавриш, Олександр Сергієнко
In the modern conditions of transformation and European integration of the domestic agricultural sphere, the marketing mechanism occupies an important place, which actualizes further research into the branding of agricultural regions and the study of the experience of European countries. Germany, as the most stable European economy, demonstrates the successful practices of its regions in territorial and agrarian marketing, in the creation and promotion of regional brands, local trademarks for agricultural, processing and tourist products and services, therefore its experience is undoubtedly useful for Ukrainian agrarian regions. The purpose of the article is to determine the strategic directions of supporting the brand of agricultural regions of Germany with the tools of the partnership concept of territorial marketing and the possibility of their use in Ukraine. The object of the research is marketing tools to support the brand of agrarian regions. The methods used in the research are the case study method, the method of comparison and grouping, the methods of analysis and synthesis, detailing and generalization, etc. The hypothesis of the study was the assumption that the agricultural regions of Germany have sufficiently successful cases of application of tools of the partnership concept of territorial marketing, which can be adapted to domestic practice. Presenting main material. The article presents the author's understanding of territorial marketing, focusing on the problems of agricultural regions, which can be solved with the help of marketing tools of the partnership concept of marketing. The experience of using territorial marketing tools is considered on the example of Germany, whose agrarian regions successfully develop and implement marketing programs, create, promote and systematically support regional brands, local trademarks. Special attention is paid to the regional marketing programs and marketing initiatives of the state of Bavaria, which guarantee consumers compliance with the declared properties of the product, its level of quality and origin. Generalized marketing tools that contain data programs and initiatives to support the brands of agricultural regions. A separate case presents the umbrella agrobrand Spreewald, which was created to identify products from the Spreewald region based on the criteria of origin, place of production and quality. The originality and practical significance of the research lies in the application of the case study method, which involves the study of the European practice of supporting the brand of an agricultural region with marketing tools of the partnership concept of territorial marketing. Conclusions. Marketing programs and marketing initiatives of agricultural regions of Germany are based on the use of modern tools and technologies aimed at establishing a long-term mutually beneficial partnership between the participants of the interaction process, at defining and creating new values that en
{"title":"СТРАТЕГІЧНІ НАПРЯМКИ ПІДТРИМКИ БРЕНДУ АГРАРНИХ РЕГІОНІВ НІМЕЧЧИНИ ІНСТРУМЕНТАМИ ПАРТНЕРСЬКОЇ КОНЦЕПЦІЇ ТЕРИТОРІАЛЬНОГО МАРКЕТИНГУ","authors":"І.М. Буднікевич, І. І. Гавриш, Олександр Сергієнко","doi":"10.32620/cher.2024.2.11","DOIUrl":"https://doi.org/10.32620/cher.2024.2.11","url":null,"abstract":"In the modern conditions of transformation and European integration of the domestic agricultural sphere, the marketing mechanism occupies an important place, which actualizes further research into the branding of agricultural regions and the study of the experience of European countries. Germany, as the most stable European economy, demonstrates the successful practices of its regions in territorial and agrarian marketing, in the creation and promotion of regional brands, local trademarks for agricultural, processing and tourist products and services, therefore its experience is undoubtedly useful for Ukrainian agrarian regions. The purpose of the article is to determine the strategic directions of supporting the brand of agricultural regions of Germany with the tools of the partnership concept of territorial marketing and the possibility of their use in Ukraine. The object of the research is marketing tools to support the brand of agrarian regions. The methods used in the research are the case study method, the method of comparison and grouping, the methods of analysis and synthesis, detailing and generalization, etc. The hypothesis of the study was the assumption that the agricultural regions of Germany have sufficiently successful cases of application of tools of the partnership concept of territorial marketing, which can be adapted to domestic practice. Presenting main material. The article presents the author's understanding of territorial marketing, focusing on the problems of agricultural regions, which can be solved with the help of marketing tools of the partnership concept of marketing. The experience of using territorial marketing tools is considered on the example of Germany, whose agrarian regions successfully develop and implement marketing programs, create, promote and systematically support regional brands, local trademarks. Special attention is paid to the regional marketing programs and marketing initiatives of the state of Bavaria, which guarantee consumers compliance with the declared properties of the product, its level of quality and origin. Generalized marketing tools that contain data programs and initiatives to support the brands of agricultural regions. A separate case presents the umbrella agrobrand Spreewald, which was created to identify products from the Spreewald region based on the criteria of origin, place of production and quality. The originality and practical significance of the research lies in the application of the case study method, which involves the study of the European practice of supporting the brand of an agricultural region with marketing tools of the partnership concept of territorial marketing. Conclusions. Marketing programs and marketing initiatives of agricultural regions of Germany are based on the use of modern tools and technologies aimed at establishing a long-term mutually beneficial partnership between the participants of the interaction process, at defining and creating new values that en","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"23 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141703974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Валентин Анатолійович Нікульча, Катерина Сергіївна Фень
The development of retail, due to the emergence of new modern digital tools, is changing approaches to ensuring and managing consumer loyalty within the framework of the implementation of the concept of relationship marketing. Loyalty programs implemented by retail enterprises need to be transformed to ensure interaction with consumers in all available channels using the capabilities of artificial intelligence, machine learning and Big Data. The purpose of the article is to determine the prerequisites and directions of transformation of loyalty programs in accordance with the possibilities of using digital tools relevant for retail to ensure interaction with consumers within the omnichannel approach. The object of the research is loyalty programs of retail trade enterprises as a set of tools aimed at strengthening the positive experience of interaction with consumers and increasing their level of satisfaction with the offered services. The methods used in the research. Here are used methods of categorical analysis and synthesis to study theoretical approaches to determining the essence and features of omnichannel loyalty programs. In addition, the description of the transformation of loyalty programs required the use of the observation method to display market trends and vectors of their influence on the specified process, as well as specification - to highlight and characterize relevant digital tools. Research hypothesis. The development of technologies and the emergence of new digital tools in retail, along with changes in purchasing consumers’ behavior, necessitates the transformation of loyalty programs. The expediency of interacting with consumers at all possible touch points determines the relevance of an omnichannel loyalty program. Presenting main material. In order to form consumer loyalty, trade enterprises must ensure a high level of their satisfaction with the service process, which is associated with the use of influence opportunities with the help of special programs. Factors in the marketing environment change consumer requirements for loyalty programs, the use of new digital tools in retail allows for effective interaction within the scope of the omnichannel approach. The originality and practical significance of the research lies in proving the relevance of the transformation of loyalty programs using digital tools. Conclusions and perspectives of further research. The omnichannel loyalty program allows to increase the efficiency of retail trade enterprises. Digital tools implemented in omnichannel loyalty programs and the specifics of their application, in our opinion, are the subject of separate researches.
{"title":"ЦИФРОВІ ТРАНСФОРМАЦІЇ ПРОГРАМ ЛОЯЛЬНОСТІ ПІДПРИЄМСТВ ТОРГІВЛІ","authors":"Валентин Анатолійович Нікульча, Катерина Сергіївна Фень","doi":"10.32620/cher.2024.2.10","DOIUrl":"https://doi.org/10.32620/cher.2024.2.10","url":null,"abstract":"The development of retail, due to the emergence of new modern digital tools, is changing approaches to ensuring and managing consumer loyalty within the framework of the implementation of the concept of relationship marketing. Loyalty programs implemented by retail enterprises need to be transformed to ensure interaction with consumers in all available channels using the capabilities of artificial intelligence, machine learning and Big Data. The purpose of the article is to determine the prerequisites and directions of transformation of loyalty programs in accordance with the possibilities of using digital tools relevant for retail to ensure interaction with consumers within the omnichannel approach. The object of the research is loyalty programs of retail trade enterprises as a set of tools aimed at strengthening the positive experience of interaction with consumers and increasing their level of satisfaction with the offered services. The methods used in the research. Here are used methods of categorical analysis and synthesis to study theoretical approaches to determining the essence and features of omnichannel loyalty programs. In addition, the description of the transformation of loyalty programs required the use of the observation method to display market trends and vectors of their influence on the specified process, as well as specification - to highlight and characterize relevant digital tools. Research hypothesis. The development of technologies and the emergence of new digital tools in retail, along with changes in purchasing consumers’ behavior, necessitates the transformation of loyalty programs. The expediency of interacting with consumers at all possible touch points determines the relevance of an omnichannel loyalty program. Presenting main material. In order to form consumer loyalty, trade enterprises must ensure a high level of their satisfaction with the service process, which is associated with the use of influence opportunities with the help of special programs. Factors in the marketing environment change consumer requirements for loyalty programs, the use of new digital tools in retail allows for effective interaction within the scope of the omnichannel approach. The originality and practical significance of the research lies in proving the relevance of the transformation of loyalty programs using digital tools. Conclusions and perspectives of further research. The omnichannel loyalty program allows to increase the efficiency of retail trade enterprises. Digital tools implemented in omnichannel loyalty programs and the specifics of their application, in our opinion, are the subject of separate researches.","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"205 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141692522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Existing management mechanisms, such as planning and programming for the development of the cultural sector, despite their complexity and widespread use in the practice of managing the sociocultural sphere, do not provide sustainable results that can be achieved in the cultural sector in the context of the implementation of reforms in the budgetary sector and the use of programmatic financing of culture . It is absolutely necessary to develop and apply innovative technologies in the management process, taking into account the complexity of the tasks facing cultural subjects in connection with the adaptation of self-justifying management mechanisms, as well as taking into account the needs of a post-industrial (information) society, as well as updating the consumer audience of cultural products and services. The use of an integrated approach to the formation of innovative management mechanisms will improve management efficiency, as well as ensure the development of innovative processes both in the sphere of culture in general and in its individual subjects.The purpose of the article is to develop scientific and methodological recommendations for innovation models based on the use of integrated approaches in managing cultural enterprises and supporting development, as well as to study theoretical and methodological problems in the systematization of these methods. The methodological basis of the research in the article is the scientific work of the authors in the field of economics of culture, innovation management, management in the field of culture, as well as social partnership. The research was carried out on the basis of general scientific methods of research - a systematic approach, analysis and synthesis, methods of typological and comparative analysis, empirical methods.The object of the study is the sphere of culture, which needs conditions in which organizational and financial reforms are carried out, as well as the development and application of innovative management methods.The hypothesis of the study. In general, there is a great practical demand for research activities aimed at the relevance of the dissertation research topic, the development of the main directions and strategic priorities of the national economy of the cultural sphere of the region. The same can be said about the priorities of strategic management and the main directions of the regional industrial component, that those priorities and directions that we mentioned determine the goal, objectives, subject and object of this research work, presented on the basis of an assessment of the increased effectiveness of the management system for the development of the cultural sector municipal districts of the region. Presentation of the main material.The scientific novelty of the results of the research carried out by the authors is as follows: the essence of strategic management of the cultural sphere is determined as a targeted activity to create socio-economic and legal condi
{"title":"ЕКОНОМІЧНИЙ АНАЛІЗ РІВНЯ ІННОВАЦІЙНОГО РОЗВИТКУ ЗАКЛАДІВ КУЛЬТУРИ АЗЕРБАЙДЖАНУ","authors":"Ельміра Годжаєва, Вафа Аріф Гусейнова","doi":"10.32620/cher.2024.2.01","DOIUrl":"https://doi.org/10.32620/cher.2024.2.01","url":null,"abstract":"Existing management mechanisms, such as planning and programming for the development of the cultural sector, despite their complexity and widespread use in the practice of managing the sociocultural sphere, do not provide sustainable results that can be achieved in the cultural sector in the context of the implementation of reforms in the budgetary sector and the use of programmatic financing of culture . It is absolutely necessary to develop and apply innovative technologies in the management process, taking into account the complexity of the tasks facing cultural subjects in connection with the adaptation of self-justifying management mechanisms, as well as taking into account the needs of a post-industrial (information) society, as well as updating the consumer audience of cultural products and services. The use of an integrated approach to the formation of innovative management mechanisms will improve management efficiency, as well as ensure the development of innovative processes both in the sphere of culture in general and in its individual subjects.The purpose of the article is to develop scientific and methodological recommendations for innovation models based on the use of integrated approaches in managing cultural enterprises and supporting development, as well as to study theoretical and methodological problems in the systematization of these methods. The methodological basis of the research in the article is the scientific work of the authors in the field of economics of culture, innovation management, management in the field of culture, as well as social partnership. The research was carried out on the basis of general scientific methods of research - a systematic approach, analysis and synthesis, methods of typological and comparative analysis, empirical methods.The object of the study is the sphere of culture, which needs conditions in which organizational and financial reforms are carried out, as well as the development and application of innovative management methods.The hypothesis of the study. In general, there is a great practical demand for research activities aimed at the relevance of the dissertation research topic, the development of the main directions and strategic priorities of the national economy of the cultural sphere of the region. The same can be said about the priorities of strategic management and the main directions of the regional industrial component, that those priorities and directions that we mentioned determine the goal, objectives, subject and object of this research work, presented on the basis of an assessment of the increased effectiveness of the management system for the development of the cultural sector municipal districts of the region. Presentation of the main material.The scientific novelty of the results of the research carried out by the authors is as follows: the essence of strategic management of the cultural sphere is determined as a targeted activity to create socio-economic and legal condi","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"38 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141716620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The revitalization and functioning of territorial communities in wartime requires special attention from scientists and specialists due to the postponement of the necessary methodological support and complete statistical data, which leads to the search for new approaches and methods. The aim of the article is to determine the rating and gradient of efficiency of functioning of territorial communities of Luhansk and Donetsk regions in the conditions of war. Methods used in the study: comparative analysis, gradient, detailing and generalization, rating and grouping, etc. The hypothesis of the study was the assumption that it is expedient to assess the functioning of territorial communities by means of their rating and calculation of the efficiency gradient. Presentation of the main material: Given the diversity of living conditions of the territorial communities of Luhansk and Donetsk regions, effective management of their daily functioning, development or recovery requires taking into account the characteristics of each community, which were consolidated into three blocks: territorial and security; operational and priority-oriented block of features. The article builds a rating efficiency of the functioning of territorial communities in the dynamics for 2022-2023. for territorial communities of Luhansk Oblast and Donetsk Oblast with structuring according to the spatial and security type. Based on the data obtained, an efficiency gradient for the temporarily occupied territorial communities, a gradient of the efficiency of the functioning of recovery territories and depopulated communities of Luhansk and Donetsk regions for 2022-2023 were built. The originality and practical significance of the study lies in the comprehensive application of ratings and the gradient of efficiency of the functioning of territorial communities of Luhansk and Donetsk regions for 2022-2023, that is, during the war. Conclusions. Quantification of the results of the overall rating calculated in dynamics made it possible to identify certain highly efficient, effective, ineffective or inefficient communities, forming a gradient of efficiency. In turn, its additional analysis, taking into account the type of territory (recovery areas, depopulated communities and temporarily occupied territories), became the basis for determining the main triggers for changes in socio-economic efficiency. Further research - the identified trigger points (community indicators) will allow to form an array of substantiated recommendations or proposals to improve the socio-economic efficiency of the functioning of communities in Luhansk and Donetsk regions in wartime and post-war times for each type of territory, which will be the object of further research.
{"title":"РЕЙТИНГ ТА ГРАДІЄНТ ЕФЕКТИВНОСТІ ФУНКЦІОНУВАННЯ ТЕРИТОРІАЛЬНИХ ГРОМАД","authors":"Світлана Іванівна Гречана, П.А. Ляшенко","doi":"10.32620/cher.2024.2.02","DOIUrl":"https://doi.org/10.32620/cher.2024.2.02","url":null,"abstract":"The revitalization and functioning of territorial communities in wartime requires special attention from scientists and specialists due to the postponement of the necessary methodological support and complete statistical data, which leads to the search for new approaches and methods. The aim of the article is to determine the rating and gradient of efficiency of functioning of territorial communities of Luhansk and Donetsk regions in the conditions of war. Methods used in the study: comparative analysis, gradient, detailing and generalization, rating and grouping, etc. The hypothesis of the study was the assumption that it is expedient to assess the functioning of territorial communities by means of their rating and calculation of the efficiency gradient. Presentation of the main material: Given the diversity of living conditions of the territorial communities of Luhansk and Donetsk regions, effective management of their daily functioning, development or recovery requires taking into account the characteristics of each community, which were consolidated into three blocks: territorial and security; operational and priority-oriented block of features. The article builds a rating efficiency of the functioning of territorial communities in the dynamics for 2022-2023. for territorial communities of Luhansk Oblast and Donetsk Oblast with structuring according to the spatial and security type. Based on the data obtained, an efficiency gradient for the temporarily occupied territorial communities, a gradient of the efficiency of the functioning of recovery territories and depopulated communities of Luhansk and Donetsk regions for 2022-2023 were built. The originality and practical significance of the study lies in the comprehensive application of ratings and the gradient of efficiency of the functioning of territorial communities of Luhansk and Donetsk regions for 2022-2023, that is, during the war. Conclusions. Quantification of the results of the overall rating calculated in dynamics made it possible to identify certain highly efficient, effective, ineffective or inefficient communities, forming a gradient of efficiency. In turn, its additional analysis, taking into account the type of territory (recovery areas, depopulated communities and temporarily occupied territories), became the basis for determining the main triggers for changes in socio-economic efficiency. Further research - the identified trigger points (community indicators) will allow to form an array of substantiated recommendations or proposals to improve the socio-economic efficiency of the functioning of communities in Luhansk and Donetsk regions in wartime and post-war times for each type of territory, which will be the object of further research. ","PeriodicalId":268092,"journal":{"name":"TIME DESCRIPTION OF ECONOMIC REFORMS","volume":"136 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141713933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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