Tetiana Shmatkovska

• PhD at Lesya Ukrainka Volyn National University

The article examines the main aspects of the digitalization of logistics processes in the context of their impact on the efficiency and competitiveness of enterprises. It explores technological innovations such as the use of big data, the Internet of Things, and blockchain, which are changing approaches to supply chain management. The role of gover...

The article determines that in modern conditions of a competitive market environment, effective management of price policy is a crucial aspect of strategic marketing of enterprises. Modern approaches to pricing management in marketing services using modern information technologies are considered. Data analysis, price modelling tools, and automated...

Видання містить тези доповідей ІІІ Міжнародної науково-практичної конференції «Трансформація моделі соціально-економічного розвитку в умовах відновлення України та інтеграції з ЄС», яка відбулася 15 травня 2023 року у м. Луцьк. У збірнику тез представлено результати наукових досліджень, присвячених питанням соціально-економічного розвитку в умовах...

The article examines the peculiarities of the formation of the ecological and economic security system and the specifics of its principles. The relevance of the transformation of approaches to understanding the essence and principles of ecological and economic security in the context of the need to ensure sustainable development is substantiated. T...

The article considers the features of ensuring the economic security of enterprises in the conditions of intensive introduction of information technologies in their activities in the process of forming the digital economy. It is determined that digitalization creates important advantages for enterprises in terms of implementing a long-term strategy...

Видання містить тези доповідей І Міжнародної благодійної науково-практичної конференції «Together united: науковці проти війни», яка відбулася 20 травня 2022 року у Волинському національному університеті імені Лесі Українки. У збірнику тез представлено результати обговорення сучасних викликів військових дій та пошуку шляхів до порозуміння і миру в...

In the article we investigate the problem of determining the main factors of increasing the profitability of agricultural enterprises in order to effectively use the resource potential of agricultural producers. In this study, we used a set of modern scientific methods, among which we highlight such methods as factor analysis, structural analysis,...

The main purpose of the research is to study changes in the methodology of formation and regulation of liquidity of commercial banks in Ukraine, as well as to study changes in the structure of bank assets that will result from the use of new approaches. For data collection, the following analysis methods were adopted: A semantic analysis of the tra...

The situation on the market of bank crediting of agricultural enterprises is analysed. Have been identified the key reasons for the low efficiency of the current mechanism of lending by banks to the agro-industrial sector. The key shortcomings in the system of financing the enterprises of the agro-industrial complex are revealed. The investment att...

To assess the effectiveness of the management of land resources for agricultural enterprises suggested factors affecting the market for agricultural products, which integrates a system of environmental, economic and social indicators in this area. The paper highlights main theoretical aspects of the land resource management of the agricultural e...

Current issues of non-bank lending by financial companies and the vision of the future regulation of their activities outline in detail the developments set out in this article. Changes in the volume of lending in the non-banking financial market are analyzed. The analysis of the concentration level of loans by the amount of concluded agreements is...

Peculiarities of the digital economy formation under the influence of new technologies development and increasing digitalization of business processes in economic systems, resulting in the intensive dissemination of Big Data are investigated in this paper. It is determined that the current stage of the global economy transformation largely depends...

Development of modern theoretical and methodological approaches and practical recommendations, which would take into account the specifics of the functioning of the financial system of Ukraine in general and its key elements under conditions of formation of a democratic society, macro-financial instability and geopolitical challenges, may ensure th...

The paper investigates the interdependence and interrelation of the value of monetary and non-monetary expenditure incurred for the maintenance of private peasant farms functioning, with other socioeconomic factors and differentiation of rural population food consumption in the regional context, namely on the case of the Volyn region of Ukraine. Ba...

The world is changing due to technological innovations that are reflected in both the customers’ needs and the payment systems themselves. Payment systems that operate on the territory of Ukraine have certain properties, which the potential client draws attention to when choosing one of them. Let's conduct complex research and we will propose solut...

Сьогодні в умовах жорсткої конкуренції якість банку визначається рівнем розвитку інноваційних технологій та ідей, що значно спрощує процес взаємодії клієнтів і банку. Електронні банкінги широко поширені в Америці та Європі в сучасних умовах користується попитом на українському ринку. Для того, щоб залишатися на ринку, банкам необхідно підвищити сво...

Lending against the pledge of future crops is one of the main ways of using agrarian receipts. The authors propose enhanced understanding of the necessity of introducing agricultural receipts as a modern tool. The article provides detailed characteristics of possible financial tools intended to be used in agrarian business. Agricultural payments ar...

In the article substantiated the potential opportunities for implementation and successful use of foreign experience for automation of accounting and analytical process at enterprises through the use of modern foreign information systems and technologies, in particular, with the use of differentiated modifications of infosystem «SAP Business One».T...

In view of the importance and high degree of self-sufficiency of the issue of budgeting in inter(supra)national unions, a theory of supranational finance is emerging as a distinct field of study within the theory of public finance. Supranational finance has significant distinctive attributes in comparison to financial provisions at the national or...

Urgency of the research. It is important to determine the impact of political cycles on budgetary policy in order to improve budget funding of Ukraine, accelerate reforms and stimulate economic development. Target setting. The assessment of Ukraine’s budgetary policy dependence on political cycles is important in terms of regulating the budget perf...

In an article carried out examination of theoretical bases of internet – activities and defined the specifics of its taxation. The study found that the Internet is one of the most perspective activities, in the work revealed that Internet activity can become a significant source of filling the budget. In a study it is made by analysis of changes to...

The article studied in details the basis of the theory of control, the necessity of determining the subject for further development of science and effective control activity in practice. Critical analysis of the fundamental works of accounting and control revealed the limits of the domain of operational control. It was found out that the object det...

Urgency of the research. The problems of energy efficiency and conservation are priorities in Ukraine owing to inefficient energy policy of the state. Target setting. Residential sector in Ukraine is the largest consumer of natural gas and requires significant investment in thermo-modernization of housing. This fact leads to necessity of finding wa...

Urgency of the research. Real property tax is one of the newest payments, administered by the State Fiscal Service of Ukraine. Thus, there is a need for a detailed study of the tax application. Target setting. Introduction of real property tax was unexpected for local budgets. After all, it is the first real local payment, supporting revenues of lo...

The article presents the interpretation of financial and economic security and characterized the approaches to its assessment at the enterprise. The publication proves that using computer information systems at the enterprise is needed to strengthen its information security, as an integral component of financial security, in order to avoid unauthor...

У процесі становлення ринкової економіки в Україні багато підприємств опинилося в кризовому стані. У статті розглянуто економічну сутність поняття банкрутства підприємств. Виявлено причини досить високої кількості збиткових субʼєктів господарювання, що функціонують в економіці України. Проведено статистичний аналіз банкрутства. Запропоновано напрям...

Current trends of automation of accounting and analytical process of accounting entities in Ukraine are determined in the article. Main software used for automate accounting processes including: «1C», «Best Zvit Plus», «Parus» were compared. Stages necessary for achievement of information security by means of effective use of the automated accounti...