Entrepreneurship and Trade

AI SUPPORT FOR MARKETING ACTIVITIES IN THE B2B MARKET

Nadiya Baluk, Larysa Buk, Оlga Vovchanska, Іryna Trygub — Tue, 30 Dec 2025 00:00:00 +0200

The article presents a comprehensive study of the potential applications of artificial intelligence (AI) technologies in the marketing activities of companies operating in the B2B market. The author’s approach is based on an integrated analysis of the strategic, analytical, communicative, and operational functions of marketing, within which AI performs the role of an instrument for optimization, automation, and hyper-personalization of business processes. The scientific novelty of the article lies in the development of a six-stage AI-supported lead generation framework, which is based on the principles of the PDCA cycle, as well as the approaches of Account-Based Marketing (ABM) and Customer Journey Mapping (CJM). The framework proposes a logically interconnected sequence of stages: (1) internal analysis and planning, (2) external marketing research, (3) lead segmentation, (4) content development and the formation of personalized communications, (5) building relationships with potential clients, and (6) optimization and reporting. For each stage, the article outlines AI tools that ensure automated data processing, insight generation, lead classification, content hyper-personalization, and the automation of interactions across digital channels. The study proposes a conceptual model of AI-supported marketing activities in the B2B market, demonstrating the role of AI as a core system that enables data processing, algorithmic adaptation, and orchestration of marketing functions. It emphasizes that the next-generation marketing ecosystem must be self-regulating, cyclical, and responsive to changes in the external environment, while the use of AI ensures its continuous improvement through flexible integration of feedback and performance data. The article notes that despite the high effectiveness of machine learning algorithms in automating processes of analysis, segmentation, content generation, and communication, they cannot replace the expert knowledge of industry specialists (SMEs). It is shown that the role of SMEs in the era of AI dominance does not diminish but rather transforms – from being a provider of information to serving as a strategic validator, architect of trust, and source of unique expertise. The implementation of the six-stage AI-supported framework allows marketing activities in the B2B segment to be transformed into a manageable, predictable, and algorithmically aligned system capable of self-adaptation. At the same time, the article identifies promising avenues for further research, including verification of the predictive power of AI tools, evaluation of A/B testing effectiveness in the context of algorithmic variables, and analysis of the influence of AI on long-term patterns of customer behavior in the B2B market.

INTEGRATION OF DIGITAL TECHNOLOGIES INTO THE DEVELOPMENT OF THE MARKETING COMPLEX: FEATURES OF IMPACT ON MANUFACTURING AND SERVICE ENTERPRISES

Kateryna Buzhymska — Tue, 30 Dec 2025 00:00:00 +0200

The article is devoted to the study of the features of the integration of digital technologies into the development of the marketing complex of enterprises in the production and service sectors. The specifics of the implementation of digital solutions in various sectors are considered, where production enterprises are focused on optimizing operations and logistics, and service enterprises on improving the quality of customer experience and personalizing services. The modern marketing complex (marketing mix) is presented as a systematically organized set of tools and actions with the help of which the enterprise forms, promotes and delivers its value proposition (goods or services) to consumers. It is established that digital technologies not only change the format of implementation of each of the elements, but also transform marketing activities into a dynamic feedback system in which the client becomes an active participant in the process of value creation. The need to adapt marketing strategies in accordance with industry characteristics and modern challenges of the digital economy is substantiated. The directions of integration of digital technologies into the development of the enterprise's marketing complex are presented. It is proven that the implementation of innovative solutions, such as artificial intelligence, big data analytics, CRM systems, chatbots, IoT and digital visualization, allows not only to increase the effectiveness of marketing activities, but also to provide a personalized approach to the client, reduce costs and accelerate business processes. The areas of influence of digital tools on the formation of marketing mix elements, as well as the specifics of their use in manufacturing and service enterprises, are separately highlighted. The key advantages of digital transformation by increasing the flexibility, efficiency and competitiveness of business are identified. The article emphasizes the importance of an integrated approach and constant monitoring for the successful implementation of digital technologies in the development of the marketing complex. Prospects for further research are outlined, in particular, regarding the impact of digitalization on consumer behavior and the integration of new technologies with traditional marketing practices.

ARTIFICIAL INTELLIGENCE IN DIGITAL MARKETING OF HEALTHCARE ORGANIZATIONS AS A TOOL FOR ENSURING THEIR ECONOMIC SECURITY

Inna Deineha, Andrii Fihun — Tue, 30 Dec 2025 00:00:00 +0200

The article examines the impact of integrating artificial intelligence into the digital marketing strategies of healthcare organizations on the level of their economic security. A literature review, comparative analysis, and logical-structural modeling are applied to refine the role of AI in ensuring the resilience of medical institutions. It is substantiated that the economic security of a healthcare institution is shaped by the combination of financial stability, controllability of risks, and the ability to provide high-quality medical services, while AI in digital marketing is becoming one of the key instruments for supporting this resilience. The study shows that the use of AI in targeting, communication personalization, and analytics can enhance the effectiveness of marketing activities, contribute to revenue growth, and stabilize demand. At the same time, a set of specific threats to economic security is identified, related to information and cyber risks, reputational, regulatory, behavioral, and organizational–managerial risks, which necessitates the formation of an integrated system for their identification and control. A logical-structural model of the ethical use of AI in the marketing of healthcare organizations is proposed, combining the principles of the primacy of clinical appropriateness over commercial objectives, transparency of algorithms and communications, truthfulness and evidence-based content of messages, inadmissibility of manipulating patients’ fears and vulnerabilities, ethical use of personal data, preservation of human control over key decisions, and compliance with medical ethics and legal requirements. It is shown that the implementation of these principles reduces the likelihood of complaints, conflicts, and reputational crises, mitigates regulatory risks, supports patient trust, stabilizes demand, and decreases the level of entropy in the marketing decision-making system, which collectively leads to an increase in the economic security of the healthcare organization. The practical significance of the results lies in providing benchmarks for the development of digital marketing strategies and managerial decisions regarding the ethical integration of AI into the activities of healthcare organizations.

SIMULATION SCENARIOS OF MONETARY TRANSMISSION DURING THE CRISIS PERIOD IN UKRAINE

Dmytro Dudko — Tue, 30 Dec 2025 00:00:00 +0200

The article is devoted to the development of simulation scenarios of monetary transmission during the crisis in Ukraine. Based on the research, a methodological approach to forecasting the consequences of interest rate transmission in Ukraine based on a simulation model has been improved, built as a scenario-regime system that integrates the results of the vector correction model (VECM) and the causal neural network into a single decision-making loop of the NBU. Unlike traditional econometric models, the simulation model uses previously identified causal and dynamic dependencies to reproduce the economy's response to alternative monetary scenarios. Unlike classical DSGE approaches, the proposed simulation model does not require strict assumptions about expectations, takes into account their adaptive nature, estimated in VECM, and allows reflecting nonlinear and asymmetric effects detected by the causal neural network. As a result, the proposed simulation model allows us to evaluate alternative scenarios of monetary policy in shock conditions, analyze the phase variability of the transmission mechanism, and combine the long-term stabilizing role of interest rate policy with the short-term nonlinear effects of inflation expectations and currency shocks. The results of scenario modeling of Ukraine's monetary policy during the period of structural shock and adaptation to the crisis confirm the transformation of the classical paradigm of central banking: in conditions of structural and military shocks, the effectiveness of monetary regulation is determined not by the rigidity of the interest rate, but by the ability of the central bank to form stable expectations, maintain the functioning of the credit channel, and ensure a predictable currency policy. Institutional-communicational and adaptive regimes demonstrate higher macroeconomic efficiency compared to the policy of extreme rigidity, which is of fundamental importance for building a model of post-war economic recovery of Ukraine based on the transition to an institutionally oriented model, in which the stability of expectations, trust in the central bank, and predictability of decisions are not auxiliary, but key instruments of macroeconomic stabilization.

THE ROLE OF SOCIAL ENTREPRENEURSHIP IN FORMING SUSTAINABLE REGIONAL DEVELOPMENT

Hanna Zavadskykh, Olena Vasylchenko — Tue, 30 Dec 2025 00:00:00 +0200

The article explores the role of social entrepreneurship as a tool for regional development in Ukraine in the context of a full-scale war and post-crisis recovery. It has been shown that social enterprises not only create jobs for veterans, IDPs, and people with disabilities, but also contribute to social integration, support for vulnerable groups, and revitalization of the local economy.Theoretical approaches to defining social entrepreneurship are analyzed, its structural elements, implementation mechanisms, and efficiency indicators are characterized.An interdisciplinary approach was applied, which includes an analysis of scientific sources, regulatory framework, practical cases of the functioning of social enterprises, as well as elements of comparative analysis and synthesis.The role of social entrepreneurship as a strategy for strengthening the local economy in war conditions is substantiated, and its specifics in the regional dimension are determined, taking into account the current socio-economic context. It has been established that social enterprises can effectively perform functions that have traditionally belonged to the state, including in the areas of employment, integration of vulnerable groups, local production, and the provision of social services.The article summarizes current challenges: unemployment, migration, infrastructure losses. Examples of successful initiatives (WoodLuck, Urban Space 100, Beetroot Academy, Story Book) that demonstrate social and economic impact are given.It has been found that, despite its potential, the development of social entrepreneurship is hampered by legal uncertainty, limited funding, a lack of educational programs, and weak integration into strategic planning. Recommendations are proposed for the regulatory recognition of social entrepreneurship, the creation of a state support fund, its integration into recovery strategies, and a strengthening of its role at the regional level. The conclusion is made about the key importance of social entrepreneurship for strengthening the socio-economic sustainability of Ukrainian communities.

CORPORATE CULTURE AS A TOOL FOR IMPLEMENTING THE DEVELOPMENT STRATEGY OF HOSPITALITY INDUSTRY ENTERPRISES

Olga Kalaman, Dmytro Kharenko — Tue, 30 Dec 2025 00:00:00 +0200

The article considers the current issues of strategic management and its relationship with corporate culture as a key factor in the success of a modern hospitality industry enterprise. The author emphasizes that the effective implementation of a development strategy is of crucial importance, but the transformation of plans into practical results is often accompanied by significant difficulties. The study emphasizes the need to study corporate culture, since it shapes employee behavior, decision-making processes and overall performance, acting as a central factor in strategy implementation. The paper systematizes theoretical approaches to the definition of strategic management, which is considered as the process of making and implementing decisions to achieve goals based on an assessment of external and internal conditions. The three main stages of strategic management in hospitality industry enterprises are analyzed in detail: planning, implementation and evaluation. It is noted that simple adherence to these stages does not guarantee competitive advantage, since strategies often fail due to unforeseen external factors or cognitive biases of decision-makers. Particular attention is paid to the problems of the implementation stage, where personnel resistance and organizational inefficiency often arise due to the lack of a clear division of responsibility. A significant part of the article is devoted to the analysis of the phenomenon of corporate culture, which is defined as a system of shared values, beliefs, norms and behaviors that form the unique identity of a hospitality industry enterprise. The classification of cultures into clan, hierarchical, adhocracy and market is also mentioned. It is highlighted that the absolute compatibility between the strategic and cultural path lies in corporate coherence. Corporate culture is considered as an invisible foundation that guides a hospitality industry enterprise and plays an important role in the effective implementation of the strategy. It is proved that culture must be consistent with the strategy in order to reduce resistance to change and increase staff commitment. It is argued that in today's competitive environment, no hospitality enterprise can execute its strategy without cultivating a supportive culture that influences how a leader articulates vision and gains support.

FEATURES OF FORMING THE MARKETING STRATEGY OF FARM HOLDINGS

Nataliia Kasianova, Yuliia Dyiak, Yuriy Popov — Tue, 30 Dec 2025 00:00:00 +0200

The article examines the theoretical and applied principles of forming a marketing strategy for farms (FG) in Ukraine in the context of a deep transformation of the agricultural market, limited financial and technological capabilities of small and medium-sized producers, high market volatility and the impact of martial law. It is substantiated that the traditional raw material model of the development of the farming sector does not provide sustainable competitiveness, while the innovation-brand model, built on product differentiation, development of local brands, digitalization and cooperation, opens up new opportunities for increasing added value. Based on the analysis of scientific sources, statistics and PEST assessment of the macro environment, a comprehensive characteristic of the current state of farms has been formed, key barriers to marketing development have been identified, in particular, limited resources, low marketing capacity, asymmetry of access to sales channels and uneven access to technologies. An integrated model of farm marketing strategy is proposed, which synthesizes a number of theoretical approaches and is structured according to functional strategic directions: product, price, sales, communication, cooperative and digital strategies. Particular attention is paid to farm development tools, such as short supply chains, digital sales channels, creation of premium and niche products, implementation of CRM tools, data analytics and low-cost digital solutions adapted to the needs of small and medium-sized producers. The scientific novelty of the study lies in the development of a three-dimensional integrated matrix of differentiation of marketing strategies depending on the size of the farm, industry specialization and level of resource availability, which allows avoiding the universalization of approaches and ensuring the strategic relevance of tools to a specific type of farm production. The practical significance lies in the formation of realistic recommendations for the development of branding, digitalization, cooperation and optimization of sales channels in the conditions of war and post-war recovery. The implementation of the model will contribute to increasing the market sustainability of farms, expanding their access to premium segments, increasing the level of added value, and strengthening the country's food security.

ASSESSMENT OF THE STATE OF DIGITAL TRANSFORMATION OF UKRAINIAN BANKS

Dmytro Kretov — Tue, 30 Dec 2025 00:00:00 +0200

In recent years, digital technologies have become an important part of the lives of almost all economic entities. Under the influence of the digitalization process, significant changes have occurred in the banking system of Ukraine. Banks are opening up new opportunities to improve the quality of customer service and optimize internal processes through the development and implementation of digital technologies. Commercial banks are leaders in digitalization, and therefore serve as benchmarks for other industries. To achieve high competitive positions, Ukrainian banks need to analyze and adapt to their activities the best practices of banks that occupy leading positions. The aim of the article is the author's development of the Digital Transformation Index of Banking Services. The index allows you to assess how successfully banks are transitioning to digital platforms, analyze progress, identify areas that require government support, and make appropriate decisions. It covers various aspects of digital banking services, including the development of online banking (neobanks), mobile applications, process automation, and other digital tools that allow services to be provided exclusively via the Internet without physical branches. To determine the ITC, 5 banks with private Ukrainian capital registered in different regions of Ukraine were selected: Joint-Stock Bank "Pivdenny", JSC "VST BANK", PJSC "MTB BANK", JSC "Lviv", JSC "Poltava-Bank". According to the results of the study, the most digitalized bank in terms of customer service was identified as JSB "Pivdenny" and the least digitalized bank was JSC "Poltava-Bank". The conclusions emphasize that the primary task of most large Ukrainian banks is to develop advanced solutions for remote customer service, as well as personalize banking products and services. In general, the banking system of Ukraine is faced with the task of creating a single information space using social networks, messengers, chats on websites and mobile applications, which will save customers' time when obtaining the necessary information about bank products, services, and offices.

PERFORMANCE MANAGEMENT OF IT ENTERPRISES: A METHODOLOGICAL APPROACH BASED ON VARIABLE COST AND MARGINAL PROFIT ANALYSIS

Oleksandr Litvinov, Dmytro Ogrenych — Tue, 30 Dec 2025 00:00:00 +0200

The article addresses topical issues of performance management in IT enterprises operating under conditions of high service complexity (multi-product range) and significant dependence on human capital. It is substantiated that, to ensure financial stability and profit maximization, a critical transition is required from traditional accounting methods to managerial accounting tools focused on determining the most appropriate units for measuring resources and output. Marginal Profit (MP) occupies a central place in the research, as it isolates the impact of variable costs and serves as the basis for calculating efficiency indicators. It is shown that the performance management of an IT enterprise essentially comes down to the analysis and management of marginal profit and its variable cost components. It is established that due to the extreme complexity and uniqueness of IT services, the use of natural volume indicators (such as "program," "service unit," or "lines of code") or monetary measures is analytically inefficient, incorrect, and leads to the distortion of financial results. In particular, it is revealed that payment based on "lines of code" encourages low code quality and ignores critical development stages (analysis, testing, refactoring). Conversely, the person-hour of work is justified as a universal and economically correct measure of output and the main resource in an IT enterprise (the working time of programmers). The dual, synergistic role of the person-hour is proven: it is simultaneously an indicator of consumed resources (the basis for calculating labour costs) and an indicator of the final result (the unit of services rendered), which makes it an ideal foundation for calculating the performance indicators of IT enterprises. The structure of an IT enterprise's variable costs is analyzed in detail, the basis of which is the average hourly wage of the core personnel. Special attention is paid to detailing other elements of variable costs, such as the wages of auxiliary staff, unified social contribution (ESC), energy costs for computer equipment, costs for software products and cloud services, as well as compensation payments for the use of employees' own computer equipment under remote work conditions. It is substantiated that these compensations, tied to hours worked, are essentially variable depreciation costs.

CUSTOMS REGULATION OF CROSS-BORDER E-COMMERCE IN THE CONTEXT OF DIGITALIZATION

Serhii Lovas — Tue, 30 Dec 2025 00:00:00 +0200

The article provides a comprehensive study of the transformation of the customs regulation system in the context of the intensive development of global digitalization and the mass transition of consumers to cross-border online platforms. The paper emphasizes that the current stage of international economic relations is characterized by a fundamental shift in the structure of trade flows, in which low-value B2C consignments are beginning to dominate over traditional large commercial shipments. It is substantiated that the existing customs paradigm of Ukraine, historically oriented toward the physical control and clearance of large cargo shipments (B2B), currently demonstrates a critical imbalance between the administrative capacity of customs authorities and the actual millions of daily transactions in the e-commerce sector. This situation leads not only to significant logistical delays in supply chains but also creates systemic risks for the state budget due to the use of tax minimization schemes, in particular through the intentional fragmentation of товар consignments (splitting) in order to artificially reduce the value of shipments below the tax-free threshold. Special attention is paid to the analysis of the European experience in reforming the taxation system of electronic commerce, in particular the implementation of the Import One-Stop Shop (IOSS) scheme and the abolition of the preferential customs threshold of EUR 22. Based on the analysis of statistical data, the paper demonstrates the exceptionally high fiscal efficiency of the Vendor Collection Model: the amount of VAT declared in EU Member States through OSS/IOSS mechanisms increased from EUR 7.75 billion in 2021 to more than EUR 33 billion in 2024, which confirms the success of the digital transformation of tax administration. The article proposes an algorithm for implementing a similar model in Ukraine, based on the mandatory introduction of standards for the exchange of advance electronic data (Advance Electronic Data — AED) between customs authorities, postal operators, and marketplaces. Specific implementation steps are proposed, including the legislative establishment of the obligation for non-resident sellers to collect VAT at the point of sale, the introduction of a pilot period lasting 6–12 months, and the development of reporting rules based on OECD guidelines. This approach would ensure a balance between the security function of customs and trade facilitation, guaranteeing the stability of budget revenues under martial law conditions and the harmonization of national legislation with EU requirements.

TOOLS FOR REESTABLISHMENT OF INVESTMENT ATTRACTIVENESS IN THE CONTEXT OF ENSURING ECONOMIC SECURITY OF INDUSTRY-RELATED MARKETS

Ruslan Lupak, Yevhen Savka — Tue, 30 Dec 2025 00:00:00 +0200

The level of resource provision and resistance to risks and threats are different, in particular among industry-related sectors, which causes unevenness in their investment attractiveness and ability to provide an adequate level of economic security. The article substantiates the importance of implementing a comprehensive approach to managing the processes of reestablishing investment attractiveness and ensuring economic security of industry sectors. The analysis of scientific sources allows us to assert that reestablishing investment attractiveness in the context of ensuring economic security of industry sectors involves a systematic combination of state support, institutional stability, financial sustainability, sectoral modernization, etc. Groups of instruments (financial, economic, intellectual-labor, institutional-regulatory, innovative-technological, infrastructure) for reestablishing investment attractiveness and ensuring economic security of industry sectors are identified. The importance of the processes of resource provision, implementation of systemic changes and reforms, establishment of support and strengthening the resilience of industries to challenges and shocks is substantiated. The phased logic of the transition from attracting resources to structural reforms and increasing the resilience of industry sectors is presented, which allows for a comprehensive combination of investment recovery with ensuring economic security. The proposed set of anti-crisis instruments in the insurance market and in retail trade forms an interconnected system of means and measures that strengthens economic security and contributes to increasing the investment attractiveness of industry-related sectors. A comparison of instruments for reestablishing investment attractiveness in insurance and retail trade is carried out through the prism of their contribution to economic security. The main emphasis is placed on the need to implement the practice of anti-crisis management as an integral element of strategic management of the development of industry sectors, which ensures timely response and minimization of risks and threats as well as maintaining stable functioning in conditions of uncertainty.

PROSPECTS AND CHALLENGES OF IMPLEMENTING THE DUAL FORM OF EDUCATION IN HIGHER EDUCATION INSTITUTIONS

Lubov Medvid, Andriy Medvid — Tue, 30 Dec 2025 00:00:00 +0200

The article examines the theoretical, methodological and practical aspects of implementing the dual form of higher education in Ukraine under conditions of socio-economic transformation, digitalization of business processes, and increasing labor market requirements for the quality of professional training. The relevance of dual education is substantiated as an effective mechanism for combining theoretical training of higher education students with practical activities at enterprises, institutions, and organizations of various forms of ownership. The current regulatory and legal framework governing the implementation of the dual form of higher education is analyzed, including the Law of Ukraine “On Higher Education,” the Concept of Training Specialists under the Dual Form of Education, and relevant regulatory acts of the Ministry of Education and Science of Ukraine. Scientific approaches of domestic researchers regarding the advantages, risks, and challenges of implementing dual education in higher education institutions are generalized. The article identifies key labor market trends that necessitate the introduction of dual education, in particular the lack of practical skills among graduates, accelerated technological development, and the need for flexibility and adaptability of specialists. A system of labor market research methods is proposed to substantiate the feasibility of implementing the dual form of education in higher education institutions. Special attention is paid to the formation of professional (hard skills) and transversal (soft skills) competencies of higher education students through practical training in real workplace conditions. Foreign experience in the implementation of dual education is analyzed, and the main directions for its introduction in Ukraine are outlined, including the development of partnerships with employers, adaptation of educational programs, improvement of methodological and staffing support, assessment of learning outcomes, and digitalization of the educational process. Particular attention is given to the specific features of implementing the dual form of education in the training of legal professionals.

INNOVATIVE APPROACHES IN ANIMATION PROGRAMMES: THE USE OF VIRTUAL AND AUGMENTED REALITY IN THE TOURISM AND HOSPITALITY INDUSTRY

Yuriy Myronov, Yelyzaveta Murzayeva — Tue, 30 Dec 2025 00:00:00 +0200

The article explores innovative approaches to the creation and implementation of animation programmes in the field of tourism and hospitality using virtual (VR) and augmented (AR) reality technologies. Today, digital technologies are developing rapidly, so the tourism industry needs new solutions that will be able to meet consumer demands for service quality, interactivity and uniqueness of the tourism product. VR and AR are tools that not only expand the capabilities of animation programmes, but also allow tourists to immerse themselves in a special cultural and emotional context. Particular attention is paid to analysing the potential of VR and AR in various segments of the tourism industry: the hotel and restaurant business, museums, excursions, exhibitions, theme parks, etc. The use of these technologies has proven effective in creating personalised experiences, increasing customer loyalty and opening up new avenues for promoting tourist destinations. Virtual reality (VR) provides complete immersion in an artificial environment, while augmented reality (AR) offers interactive interaction with real objects. This allows tourist attractions and landmarks to be showcased regardless of their physical location. The article provides examples of the implementation of virtual and augmented reality as tools for increasing the competitiveness of enterprises in the tourism industry. The combination of innovative technologies with traditional forms of animation activities ensures the development of creative approaches to serving tourists and contributes to the growth of the attractiveness of tourism services. The results obtained indicate that the implementation of tools such as virtual and augmented reality is a promising direction that shapes new trends in the hospitality industry and opens up additional opportunities for modernising tourism products in the global market. Ultimately, the integration of these technologies transforms the role of the tourist animator, turning them from a leisure organiser into a designer of interactive virtual and hybrid tourist experiences.

THEORETICAL AND METHODOLOGICAL PROVISIONS FOR DEVELOPING THE ARCHITECTONICS OF THE SYSTEM OF FINANCIAL AND ECONOMIC SECURITY OF ENTREPRENEURSHIP IN A TRANSFORMATIONAL ECONOMY

Bohdan Semak, Ivan Lynda — Tue, 30 Dec 2025 00:00:00 +0200

The article examines the theoretical and methodological foundations for developing the architectonics of the financial and economic security system of entrepreneurship in the context of a transformational economy. It is substantiated that the contemporary economic environment marked by institutional instability, asymmetry of regulatory changes, the rapid expansion of digital financial relations, and the intensification of non-linear and systemic risks requires a fundamental rethinking of traditional concepts and mechanisms of business security. The study highlights the necessity of developing a new architectural paradigm of financial and economic security based on the principles of integration, multilevel configuration, proactiveness, adaptability, preventive monitoring, and entrepreneurial resilience as a systemic property. It is argued that effective financial and economic security must combine strategic risk management, crisis response, analytical forecasting, digital monitoring of business processes, and reliable cybersecurity tools within a single structural and functional framework that ensures the coordination of protective measures on operational, tactical, and strategic levels. The article proposes methodological approaches to structural modeling of the architectonics of financial and economic security that consider the multi-vector impact of transformational changes in market infrastructure, the uneven evolution of institutions, geopolitical turbulence, and the influence of digital platforms and artificial intelligence technologies on the configuration of financial flows and economic interactions. Special attention is paid to the role of digital transformation and its dual nature simultaneously serving as a source of new opportunities for competitive growth and a generator of unprecedented threats that are difficult to detect and neutralize using classical analytical methods. The findings conclude that the formation of an upgraded security architectonics should enable enterprises to forecast threats in advance, minimize the consequences of shocks, preserve resource stability, and promptly reestablish functionality, which is critically important for maintaining long-term development and strengthening the competitiveness of entrepreneurship under the conditions of structural changes and global challenges. Prospects for further research include empirical validation of the proposed theoretical and methodological provisions, as well as the development of mechanisms to ensure their regulatory, organizational, and technological implementation at the level of real business practices.

STRATEGY FOR DEVELOPMENT OF INDUSTRIAL ENTERPRISES IN CONDITIONS OF UNCERTAINTY AND RISKS

Tetiana Serbina — Tue, 30 Dec 2025 00:00:00 +0200

The article explores the theoretical and methodological principles of forming a development strategy for industrial enterprises in conditions of uncertainty and increased risks. The feasibility of abandoning traditional linear models of strategic planning in favor of an adaptive, scenario-based and risk-oriented approach that meets the modern conditions of a turbulent external environment is substantiated. The impact of economic, technological, political, regulatory and social and human resources factors on the strategic development of industrial enterprises is analyzed, and their role in the formation of strategic constraints and opportunities is also determined. Considerable attention is paid to the role of strategic diagnostics, risk management and digital transformation as key elements of ensuring the sustainability, flexibility and competitiveness of enterprises. A comprehensive algorithm for the strategic choice of directions for the development of an industrial enterprise is proposed, which is based on a systematic combination of analytical, evaluation and management procedures and is implemented through a sequence of interrelated stages. At the initial stage of the algorithm, a strategic vision is formed and the mission, strategic goals and key tasks of the enterprise development are defined. The next stage is the formation of an information and analytical base, which involves the collection, verification and systematization of relevant information about the internal state of the enterprise, the dynamics of the external environment, industry trends and the competitive environment. The analytical block of the algorithm is aimed at a comprehensive assessment of the factors of the enterprise's development, which includes an analysis of the resource potential, financial and economic state, production and technological capabilities, human resources and the level of digital maturity. An important component of the algorithm is the identification, classification and ranking of risks, in particular strategic, financial, production, investment, logistics, human resources and digital risks, with the subsequent formation of a risk map and determination of the permissible level of risk exposure. The final stage of the algorithm is the selection of the optimal strategic direction of development, the formation of an operational plan for its implementation, the determination of resource provision mechanisms and the implementation of a strategic controlling system that ensures monitoring of key indicators, assessment of deviations and timely adjustment of management decisions.

STRATEGIC INFORMATION SECURITY PROVISION FOR AN ENTERPRISE

Igor Sosnov, Yevhenii Ippolitov — Tue, 30 Dec 2025 00:00:00 +0200

The article analyzes strategic aspects of ensuring enterprise information security, focusing on the economic subsystem. The relevance of the problem is substantiated in the context of digital transformation of the economy and increasing cyber threats. The methodological foundation of the research comprises systemic, process-based, and risk-oriented approaches, utilizing a complex of general scientific methods: analysis and synthesis, comparative analysis, and structural-functional analysis. A literature review of works by domestic and foreign scholars investigating issues of economic security, information security provision, and strategic risk management has been conducted. The structure of threats to the enterprise's economic infrastructure has been identified, encompassing external cyber threats and internal risks. Strategic principles of information security provision have been determined: defense in depth, least privilege, business continuity, and proactive risk management. Particular attention is given to the economic justification of investments in information security and the assessment of protective measures' effectiveness. The relationship between information security strategy and the overall corporate and competitive strategies of the enterprise has been examined. Practical recommendations regarding strategic planning, organizational mechanisms, technological solutions, and ensuring continuity of the economic subsystem have been formulated. When providing recommendations, the specificity of Ukrainian enterprises that have experienced armed aggression and combined cyberattacks has been considered. Ensuring continuity of the economic subsystem is a critically important aspect of information security strategy. The strategic approach to ensuring information security presupposes a balance between technical protection means and organizational mechanisms. It has been determined that the economic justification of investments in information security must account for not only direct financial losses from potential incidents but also indirect costs. The research results have practical significance for forming an effective strategy for protecting the infrastructure of Ukrainian enterprises.

METHODICAL APPROACHES TO ASSESSING THE EFFICIENCY OF THE MANAGEMENT SYSTEM FOR ECONOMIC SECURITY OF THE AGRICULTURAL SECTOR

Olha Shulha — Tue, 30 Dec 2025 00:00:00 +0200

The theoretical and methodological principles of the formation, functioning and assessment of the effectiveness of the system of management of economic security of the agricultural sector in the context of ensuring its sustainable development have been studied. It has been determined that the economic security of the agricultural sector is a systemic category that reflects the dynamic state of protection of important interests of the sector, and its management is a necessary condition for achieving the goals of economic, social and environmental aspects of sustainability. The essence of the concept of «system of management of economic security of the agricultural sector» has been clarified, which is interpreted as a cyclical set of interconnected management mechanisms that are implemented through a sequence of functions: monitoring, diagnostics, planning, regulation and control. It has been established that the effectiveness of the system depends on the synergistic interaction of management entities at the macro and micro levels and ensuring the sustainability of key functional modules of security, in particular food, financial, investment, innovation and resource (land). A critical analysis of the formation of prerequisites for ensuring the economic security of the agricultural sector was carried out, where special attention was paid to the need to strengthen the institutional base, which is the most vulnerable element, as well as to optimize the use of resources and the introduction of technological innovations. Considerable attention was paid to methodological approaches to quantitatively assessing the effectiveness of the economic security management system of the agricultural sector of the economy. Based on a critical analysis of the index method, the threshold value method and multifactor regression analysis, their advantages and disadvantages were identified. The need for integrative application of these methods and improvement of the assessment tools through an emphasis on the dynamics of indicators, taking into account regional specifics and the introduction of benchmarking was substantiated. The importance of the transition from reactive to proactive management was emphasized, which is achieved through the development of an integrated early warning system for threats. Practical recommendations were offered for state bodies and business entities to optimize management processes and strengthen the economic sustainability of the agricultural sector.

ROLA PRZEDSIĘBIORCZOŚCI SPOŁECZNEJ W ROZWOJU LOKALNYM NA PRZYKŁADZIE BANKÓW SPÓŁDZIELCZYCH W POLSCE – UJĘCIE PRZEGLĄDOWE

Kamila Tomczyk — Tue, 30 Dec 2025 00:00:00 +0200

Banki spółdzielcze w Polsce odgrywają szczególną rolę – nie tylko jako instytucje finansowe, lecz jako podmioty działające na rzecz rozwoju lokalnego, zwiększające dostęp do usług finansowych i promujące aktywność społeczno-gospodarczą w małych ośrodkach. Artykuł przedstawia rolę przedsiębiorczości społecznej w działalności banków spółdzielczych w Polsce oraz jej znaczenie dla rozwoju lokalnego. Celem niniejszego artykułu jest analiza roli przedsiębiorczości społecznej w kontekście banków spółdzielczych oraz identyfikacja jej wpływu na rozwój lokalny. Banki spółdzielcze, dzięki lokalnemu zakorzenieniu, demokratycznemu zarządzaniui misji społecznej, wspierają mikroprzedsiębiorczość, rolnictwo, edukację finansową oraz przeciwdziałają wykluczeniu finansowemu, jednocześnie wykazując wysoką odporność na kryzysy gospodarcze. Stabilne ramy prawne i bliskie relacje z lokalnymi społecznościami wzmacniają ich funkcję jako instytucji stabilizujących regionalne rynki finansowe. W artykule krótko odniesiono te doświadczenia do sytuacji na Ukrainie, gdzie słabo rozwinięty sektor spółdzielczy podkreśla znaczenie polskiego modelu jako potencjalnego punktu odniesienia. Porównanie z sytuacją na Ukrainie uwidacznia, jak istotne dla trwałości sektora spółdzielczego są stabilne instytucje, nadzór oraz zaufanie społeczne. Polska reprezentuje model dojrzały i odporny, który przetrwał kolejne kryzysy i nadal pełni funkcję „instytucji kotwiczącej” w rozwoju lokalnym. Ukraina natomiast stoi przed wyzwaniem odbudowy sektora niemal od podstaw, co wymaga zarówno reform prawnych, jak i odbudowy kapitału społecznego. W tym kontekście polskie doświadczenia mogą stanowić wartościowy punkt odniesienia dla projektowania przyszłych rozwiązań instytucjonalnych.

INCLUSIVE AND BARRIER-FREE TOURISM IN MODERN SOCIETY: THEORETICAL FOUNDATIONS, PRINCIPLES AND SOCIO-ECONOMIC SIGNIFICANCE

Tetiana Shelemetieva, Vitalii Zhuzhevych — Tue, 30 Dec 2025 00:00:00 +0200

The article provides a comprehensive analysis of the essence of inclusive and barrier-free tourism, identifies their main features, principles and target groups. In the current conditions of transformation of the tourism industry and especially in war conditions, the issue of ensuring the accessibility of tourism services acquires special social and economic importance. The existing barriers in the tourism sector that limit the access of low-mobility population groups are investigated, and the socio-economic significance of the development of accessible tourism services in Ukraine is substantiated. A systematic analysis of barriers that limit the access of representatives of the relevant social group to tourism services and infrastructure is carried out. It is established that the presence of these barriers causes inequality of opportunities in the tourism sector, reduces the level of mobility of this category of the population and objectifies the need to implement the principles of inclusiveness and universal design in the processes of designing, organizing and operating tourism infrastructure. The methodological basis of the work was a review of Ukrainian publications on the issues of the development of inclusive and barrier-free tourism, an analysis of the dynamics of the population of Ukraine for 2020-2025 and the number of people with disabilities. As of the end of 2025, the number of people with disabilities in Ukraine increased to approximately 3.4 million, which is 600 thousand more compared to the beginning of 2022, which reflects the significant impact of socio-economic factors and the consequences of the war on the health of the population. A comprehensive theoretical justification of the relationship between the concepts of “inclusive tourism” and “barrier-free tourism” was carried out, the types of inclusive tourism and their specific features were characterized, and the main principles and practical aspects of the application of inclusive approaches in the tourism sector were considered. Inclusive and barrier-free tourism are interrelated concepts. Barrier-free is the practical basis of inclusivity, while an inclusive approach shapes the values and principles of organizing tourism activities. The results of the study confirm that the development of inclusive and barrier-free tourism contributes to the realization of human rights, social integration of low-mobility groups, stimulation of domestic tourism, increasing the tourist attractiveness of regions and the formation of a positive international image of Ukraine.