Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
type: channel
description: Founded in: 1997 (1997-2018: Bulletin of the Cherkasy University. Economic Sciences) Subject areas: Business, Management and Accounting (BUSI), Economics, Econometrics and Finance (ECON) ISSN 2707-5044 Online; ISSN 2707-5036 Print ISSN 2518-1335 Online (1997-2018); ISSN 2076-5843 Print (1997-2018) Indexation in international databases: Index Сopernicus ICV 2022: 75,60; Ulrichsweb (Ulrich’s Periodicals Directory) Certificate of state registration: KV No. 16161-4633 PR dated 11.12.2009; KV No. 23902-13742R dated 11.05.2019 Extract from the Register of Subjects in the Field of Media Registrants: R30-01515 (decision №1224 dated 31.10.2023). Professional registration with the State Accreditation Commission of Ukraine: Order of the Ministry of Education and Science of Ukraine № 455 of 15.04.2014; Order of the Ministry of Education and Science of Ukraine №1301, 15.10.2019 (Annex 8) Specialty: 051 - economics; 056 - international economic relations; 071 - accounting and taxation; 072 - finance, banking and insurance; 073 - management; 075 - marketing; 076 - entrepreneurship, trade and exchange activities Frequency: four times a year Language of the edition: Ukrainian, English, Polish Founder: Bohdan Khmelnytsky National University of Cherkasy Editorial Board "Economics Sciences": Kyryliuk Ye., Doctor of Economic Sciences, Professor, Bohdan Khmelnytsky National University of Cherkasy (Editor-in-Chief); Zachosova N., Doctor of Economic Sciences, Associate Professor, Bohdan Khmelnytsky National University of Cherkasy; Proshchalykina A., Candidate of Economic Sciences, Associate Professor, Bohdan Khmelnytsky National University of Cherkasy (Executive Secretaries); Bilous S., Doctor of Economic Sciences, Associate Professor, Bohdan Khmelnytsky Cherkasy National University; Buryak R., Doctor of Economic Sciences, Associate Professor, National University of Life and Environmental Sciences of Ukraine; Černý P., PhD, Head of the Department of Tourism and Hotel Management, Prague Uni…
publisher: Черкаський національний університет імені Богдана Хмельницького
language: en-US
publication name: Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
issn: 2707-5036
copyright: The authors published in this journal agree with following conditions: 1. The authors reserve to themselves the right to the authorship of their works and transfer the right of their first publication to the journal on the terms of Creatіve Common Attrіbutіon Lіcense which allows to freely extend to other persons the published work with an obligatory reference to the authors of the original work and its first publication in this journal. 2. The authors have the right to complete independent additional agreements concerning the not exclusive distribution of their work in the form in which it was published in this journal (for example, to place the work in the electronic storehouse of an establishment or to publish as a monograph component), under the condition of the preservation of the reference to the first publication of the work in this journal. 3. The journal’s policy allows and encourage the authors to place their manuscripts into the Internet (for example, in depositories of establishments or on personal web-sites) either before submitting of the manuscript for publication or during its editorial processing as it assists the occurrence of a productive scientific discussion and positively affects the efficiency and dynamics of citing of the published work. AGREEMENT ABOUT TRANSMISSION OF COPYRIGHT I, the author of the article / We, the authors of the manuscript _______________________________________________________________________ in case of its acceptance for publication, we transfer the following rights to the founders and editorial boards of the scientific publication "BULLETIN OF THE CHERKASY BOHDAN KHMELNYTSKY NATIONAL UNIVERSITY. ECONOMIC SCIENCES. SERIES "ECONOMIC SCIENCES": 1. Publication of this article in Ukrainian (English, Russian, Polish) and distribution of its printed version. 2. Dissemination of the electronic version of the article through any electronic means (placing on the official journal web site, in electronic databases, repositories, et…
items: OBSTACLES ON THE WAY OF UKRAINIAN AGRICULTURAL PRODUCTS TO THE EU MARKET
items: PROJECT SUSTAINABILITY AND SUSTAINABLE PROJECT MANAGEMENT IN TIMES OF CRISIS: EXPLORING THE RUSSIAN-UKRAINIAN WAR CONTEXT
items: MOTIVATIONAL RISKS OF THE ENTERPRISE'S PERSONNEL SECURITY SYSTEM IN THE SECURITY MANAGEMENT MECHANISM
items: PERSONNEL MOTIVATION MANAGEMENT IN THE SYSTEM OF DEVELOPMENT OF INTELLECTUAL POTENTIAL OF AN ENTERPRISE: TRADITIONAL SCIENTIFIC APPROACHES AND NEW SENSES
items: WAYS TO UPDATE THE MECHANISM OF ENTERPRISES ECONOMIC SECURITY MANAGEMENT USING MANAGEMENT CONSULTING TOOLS
items: STRATEGIC RISK MANAGEMENT AND CRISIS PREDICTION TOOLS IN CONTEMPORARY ENTERPRISE MANAGEMENT
items: THEORETICAL BASIS FOR ENTERPRISE FINANCIAL AND ECONOMIC SECURITY MANAGEMENT AND THE LEGAL FRAMEWORK FOR ITS PROTECTION
items: MODERN APPROACHES TO ASSESSING A COMPANY'S BRAND IN A COMPETITIVE ENVIRONMENT
items: STRATEGIC GUIDELINES OF THE FUNCTIONING OF THE FINANCIAL SUBSYSTEM OF THE ENTERPRISES ECONOMIC SECURITY MANAGEMENT MECHANISM
items: E-COMMERCE DURING WARTIME: ADAPTATION STRATEGIES OF UKRAINIAN BUSINESS
items: STATE OF DEVELOPMENT OF UKRAINE'S TOURISM POTENTIAL IN AN ENVIRONMENT OF THREATS, CHALLENGES AND UNCERTAINTY
items: DIGITAL TOOLS IN THE LEAN PRODUCTION SYSTEM AS A FACTOR FOR REDUCING OPERATING COSTS

OBSTACLES ON THE WAY OF UKRAINIAN AGRICULTURAL PRODUCTS TO THE EU MARKET
type: item
description: Introduction. One of the most important geopolitical events of the last decade was the signing of the EU-Ukraine Association Agreement. The economic part of the agreement was embodied in the creation of a deep and comprehensive free trade area (DCFTA), which opened up fundamentally new qualitative and quantitative opportunities for Ukrainian producers to expand their presence in the rich European market. At the same time, as the experience of the first years of free trade has shown, the creation of the DCFTA does not automatically guarantee the promotion of agricultural development and improvement of trade conditions between Ukraine and the EU. Currently, Ukraine does not use all the reserves for increasing domestic agricultural exports to the EU market. The reason for this is the economic, financial, organizational, political and other problems that impede the faster pace of Ukrainian-European integration in the agricultural sector. Purpose. The purpose of the article is to systematize and classify the reasons that impede the movement of Ukrainian agricultural products to the EU market. The results. The systematization and generalization of the information on the topic under study allow us to classify the key problems that prevent Ukrainian farmers from using the reserves of the DCFTA between Ukraine and the EU: 1) subjective problems: - inconsistency of state agricultural policy (allocation of funds to support agriculture on a residual basis; excessive costs of aid distribution; non-transparent mechanism of aid distribution, etc.); - the incomplete process of harmonizing Ukrainian legislation with the EU regulatory framework (environment; climate change; rural development; quality and safety of agricultural products, etc.); - lack of extensive production and technological ties between Ukraine and the EU (predominance of raw materials in the export of Ukrainian agri-food products to the EU market); - non-compliance of the quality of Ukrainian agricultural products …
creator: Oleksandr SOLOVEI
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

PROJECT SUSTAINABILITY AND SUSTAINABLE PROJECT MANAGEMENT IN TIMES OF CRISIS: EXPLORING THE RUSSIAN-UKRAINIAN WAR CONTEXT
type: item
description: The article examines the impact of the Russian-Ukrainian war on the sustainability of projects and project management, analyzing environmental, social, economic, institutional, security, and humanitarian aspects. The authors reveal the challenges of the Russian-Ukrainian war through the prism of sustainability and emphasize the need to revise the traditional understanding of sustainability through the concept of “wartime sustainability,” which requires further research. This paper emphasizes the pivotal importance of project sustainability in contemporary societies exploring the impact of the Russian-Ukrainian war on project sustainability, theoretical considerations highlight context-dependent sustainability, demanding advanced models for assessments. Environmental, social, economic, institutional, security, and humanitarian aspects are examined internally and externally. The war’s multifaceted impact underscores the need for integrated approaches amid conflict. Key considerations for sustainability in Ukrainian projects during crises are outlined, stressing challenges in sustainable project management during war and the necessity for a tailored conceptualization. Principles for post-war reconstruction emphasize long-term strategies, agency maintenance, and capacity building. Essential considerations span humanitarian assistance, infrastructure rehabilitation, environmental impact, and support for local economies. Integrating sustainability into project management training is vital, emphasizing profit alignment with societal impact. A research agenda is proposed to address the complexities of sustainable project management in crisis scenarios, acknowledging the unique circumstances presented by the Russian-Ukrainian war. The authors suggest revisiting the conventional understanding of sustainability, proposing that a new approach, “sustainability in wartime”, might be needed, with a special focus on project sustainability in wartime. They encourage further research…
creator: Halyna BEREZHNA
creator: Oksana KOVTUN
creator: Hanna DANYLCHUK
creator: Tamara IVANOVA
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

MOTIVATIONAL RISKS OF THE ENTERPRISE'S PERSONNEL SECURITY SYSTEM IN THE SECURITY MANAGEMENT MECHANISM
type: item
description: Introduction. The inability to provide uncompetitive wages, the lack of material incentives for remuneration for special professional achievements, the use of intellectual potential and creative approaches to task performance, etc., reduce the desire of employees to perform their job functions qualitatively. Effective management of the economic security of a business is also impossible without paying attention to personnel risks that are formed by the behaviour of personnel at work. The close relationship between the financial results of the company's operation and the productivity of its workforce necessitates the study of motivational risks of the enterprise's personnel security system precisely in the area of the functioning of the mechanism for managing its economic security. Purpose - specification of motivational risks of the enterprise's personnel security system in the mechanism of managing its economic security. Results. The interrelationships between motivational policy, employee motivation, motivational risks, personnel security of the enterprise and its economic security are traced. The need to integrate into the economic security management mechanism an element aimed at developing and implementing an effective personnel policy of the business entity and counteracting the influence of motivational and personnel risks on the indicators of the financial and economic activity of the enterprise is substantiated. Originality. The place of motivational risks in the enterprise's personnel security system and in the mechanism for managing its economic security is specified. In particular, the relationship between the organization's HR management, its personnel security management, and economic security management, which is implemented through the mechanism of coordinated security-oriented management actions aimed at timely detection, elimination, or avoidance of risk factors, is demonstrated. Conclusion. At the level of personnel security management, it is advis…
creator: Olena HERASYMENKO
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

PERSONNEL MOTIVATION MANAGEMENT IN THE SYSTEM OF DEVELOPMENT OF INTELLECTUAL POTENTIAL OF AN ENTERPRISE: TRADITIONAL SCIENTIFIC APPROACHES AND NEW SENSES
type: item
description: The loss of human capital by Ukraine after the start of a full-scale war in 2022 led to a shortage of workers in intellectual professions in the labour market. Combined with the trend towards digitalization of business processes, which allowed to significantly expand the boundaries of remote employment and virtually destroyed all existing barriers to employment opportunities for Ukrainians abroad, the two factors led to the fact that domestic enterprises found themselves in a situation of inability to attract highly qualified personnel to their teams and teams due to the inability to offer a competitive level of remuneration for their labour compared to foreign companies. In view of this, there was an urgent need to find motivational tools to attract the attention of qualified employees to the opportunities for work in Ukrainian companies. Purpose - is a review and analysis of traditional scientific approaches and the search for new meanings in the field of personnel motivation management to ensure the need to develop the intellectual potential of the enterprise. The study confirms the possibility and necessity of implementing an effective mechanism for managing personnel motivation for the systematic development of the intellectual potential of the enterprise. This mechanism should be purposeful and multifaceted. The key object of this mechanism, especially in conditions of shortage of qualified personnel, is the level of motivation of employees for continuous training and professional development. The introduction of such a comprehensive and flexible approach will allow enterprises not only to retain valuable specialists, but also to effectively develop their intellectual capital. The following components of the mechanism for managing personnel motivation in the system of developing the intellectual potential of an enterprise have been identified and specified: subjects of management, object of management, goal of motivation management, management functions, its s…
creator: Vasyl KIMLYK
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

WAYS TO UPDATE THE MECHANISM OF ENTERPRISES ECONOMIC SECURITY MANAGEMENT USING MANAGEMENT CONSULTING TOOLS
type: item
description: Introduction. The constant increase in the number of risks that enterprises face in their activities, new forms of manifestation of economic and physical threats and challenges provoked by digitalization and the realities of wartime, as well as long-term economic and political instability, globalization, the need to follow the goals of sustainable development, etc., forms a problematic area for the personnel of modern companies to implement approaches to effective and efficient risk management. There is a need to involve external experts - specialists in risk management and economic security management to update and modernize their management mechanisms to prevent the threat of bankruptcy and liquidation of domestic enterprises. Purpose - identification of promising areas for updating the mechanism for managing the economic security of enterprises using management consulting tools. Results. It was found out, that the use of management consulting services, such as: strategic corporate consulting, aimed at identifying the strengths and weaknesses of the functioning and development of the business; organizational consulting and consulting in the process of change management; which make it possible to avoid resistance to innovations from the company's personnel; financial consulting, which enables effective and professional management of financial risks; HR consulting, aimed at identifying and minimizing personnel risks at all stages of the personnel management process; marketing consulting and market risk assessment, aimed at studying the needs and behaviour of consumers and avoiding the loss of customers and strategic partners; IT consulting, capable of building a system for protecting information resources and ensuring the security of digital processes in the company's activities, and finally, security-oriented consulting and general risk management - will allow strengthening the functional capabilities of the enterprise's economic security management mechanism, as a…
creator: Serhii NAZARENKO
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

STRATEGIC RISK MANAGEMENT AND CRISIS PREDICTION TOOLS IN CONTEMPORARY ENTERPRISE MANAGEMENT
type: item
description: Introduction. The article examines the interpretation of risk in an enterprise, highlighting the connection between risk and the concept of “uncertainty.” It is noted that risk is inevitable for any enterprise. To ensure effective management, a classification of risks is proposed based on the following criteria: the nature of activities, scale of occurrence, level of losses, types, timing of risk-related decisions, as well as identifying the types of entrepreneurial risks. The article outlines the main tasks of risk management and the functions of the risk management entity within an enterprise, including forecasting, organization, regulation, coordination, stimulation, and control, with a detailed description of each. The key stages of risk management in an enterprise are examined, and the main requirements for a risk management system are specified. The article describes how risk assessment should take place within an organization and the fundamental principles that enterprises should adhere to for effective risk management. The interrelation between risk and crisis in an enterprise is highlighted. Both the macro and micro levels of crisis are considered. The article analyzes the types of crises that may arise in organizations, including financial, operational, marketing, social, informational, personnel, technical-technological, and organizational-managerial crises. It outlines the signs of crisis phenomena by which a crisis can be identified. Additionally, a classification of crises, their causes, and the factors influencing them are proposed. The article notes that an enterprise experiencing a crisis may face two potential outcomes – overcoming the crisis or liquidation. The main prerequisites for a crisis and the most effective methods for identifying them are explored, which is crucial for ensuring the stable operation of an enterprise. Purpose. The main purpose of this study is to investigate the role and effectiveness of strategic risk management and crisis…
creator: Anzhela GRYLITSKA
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

THEORETICAL BASIS FOR ENTERPRISE FINANCIAL AND ECONOMIC SECURITY MANAGEMENT AND THE LEGAL FRAMEWORK FOR ITS PROTECTION
type: item
description: Given how unstable and unstable the economic environment in which domestic business entities operate is, within the framework of this study, it was decided to identify and describe the legal foundations for implementing the process of managing the financial and economic security of an enterprise and the legislative basis for its protection, since it is the legal sphere and regulatory regulation in Ukraine that remain the tool for managing the processes of financial and economic activity even in conditions of maximum uncertainty and the most radical risks. Legal protection tools help company management "repel" raider attacks, minimize personnel risks, restore business reputation and professional image, counteract cybernetic interference in digital business ecosystems, etc. Purpose is a generalization and critical review of the theoretical basis of managing the financial and economic security of enterprises and the legal foundations of its protection. The goal of legal protection of the financial and economic security of an enterprise is to identify the threat of its management committing illegal actions, as a result of which the business entity will suffer losses or be forced to incur additional expenses, for example, to pay fines, penalties, and penalties, and experience negative consequences for its own business reputation and professional image, and to prevent these threats or minimize their negative consequences. Six stages of implementing a phased approach to organizing legal protection of the financial and economic security of an enterprise are proposed: studying and complying with the regulatory framework of the business entity's activities, forming a subsystem of the legal security of the enterprise, choosing a model for implementing the mechanism of legal protection of financial and economic security, harmonizing internal documents and policies of the enterprise with legislation, minimizing legal (legal) risks for the state of the financial and economic secu…
creator: Adonis CHAKALOV
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

MODERN APPROACHES TO ASSESSING A COMPANY'S BRAND IN A COMPETITIVE ENVIRONMENT
type: item
description: Introduction. The article reveals the main approaches to evaluating a company's brand in modern competitive conditions, proves that under conditions of long-term use and a quality product, the potential of brand value expands. The TOP ten global brands are analyzed based on the BVM methodology and the random structural changes that have changed over the past year are clarified. Evaluating brands using this methodology, the impact of a strong brand on key aspects of business growth was noted - current and potential customers, employees and investors. The BVM methodology was specially designed to take into account all these factors and is a strategic tool for modern brand management. The study analyzed the brand rating of individual industry sectors. A more detailed look at the role of branding in a competitive world from the position of one of the most important factors of business success is offered. Purpose. To provide a comprehensive overview of the most valuable global brands based on the BVM methodology and analyse the structural changes that have occurred in the value of global brands and by industry. To achieve this goal, it is advisable to perform a number of tasks aimed at studying the value of global brands in a competitive environment over the past year. Results. The article examines brands as a valuable asset that provides a sustainable competitive advantage, helps a company outperform its competitors and accelerates growth, and also explores the economic analytics of business and brands that allows marketers to quantitatively assess the expected behavior and commercial impact of a brand, its initiatives and investments. A comparative analysis of research on this topic is considered from two perspectives: cognitive psychology and information economics. Special attention is paid to the consideration of modern methodologies that are used in practice to express brand value. Originality. The scientific novelty lies in the proposed use by domestic enterprises …
creator: OLENA PLAKSІUK
creator: OKSANA YAKUSHEVA
creator: OLEKSANDR SERDIUK
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

STRATEGIC GUIDELINES OF THE FUNCTIONING OF THE FINANCIAL SUBSYSTEM OF THE ENTERPRISES ECONOMIC SECURITY MANAGEMENT MECHANISM
type: item
description: Introduction. Financial security management is carried out within the framework of the functioning of the mechanism for managing the economic security of enterprises, institutions, and organizations. However, given the specifics of the functioning of financial risks that affect the integrity and efficiency of the use of financial resources of companies, both their own and those attracted from clients, the need to clarify and specify strategic guidelines for protective mechanisms aimed at protecting economic structures from financial losses is becoming more urgent. In the management plane of Ukrainian companies, the tasks of strategic management of the development of business entities and management of the financial subsystem of their economic security system should be combined to achieve synergy of management efforts in the plane of security-oriented management. Purpose - specification of strategic guidelines for the functioning of the financial subsystem of the mechanism for managing the economic security of enterprises in Ukraine. Results. It has been established that the strategic guidelines for the functioning of the financial security subsystem of the economic security management mechanism of an enterprise should not contradict the general strategic goals of its existence and development, should take into account the resources available to the business entity and cover the possibilities of attracting new financial assets to the processes of financial and economic activity, and also provide for maintaining a balance of interests of the company's stakeholders, some of whom seek to make a profit, and some want the enterprise to remain in a state of relative economic security, especially in wartime. The author's vision of the strategic guidelines for the functioning of the financial subsystem of the economic security management mechanism of enterprises in Ukraine is proposed. Originality. The following strategic guidelines for the functioning of the financial subsy…
creator: Anna SHEVCHENKO
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

E-COMMERCE DURING WARTIME: ADAPTATION STRATEGIES OF UKRAINIAN BUSINESS
type: item
description: Introduction. The full-scale Russian invasion of Ukraine in February 2022 fundamentally changed the operating conditions for domestic businesses. Companies faced unprecedented challenges: destruction of physical infrastructure, mass population migration, blockade of sea ports, limited land logistics, and constant risks of missile strikes on critical infrastructure. Under these conditions, e-commerce transformed from an auxiliary sales channel into a key mechanism for ensuring business continuity and economic survival of many enterprises. The scientific problem lies in identifying effective adaptation strategies in extreme business conditions through digital tools and finding optimal models for e-commerce functioning during a prolonged crisis caused by war. The purpose. This research aims to determine and analyze key adaptation strategies of Ukrainian enterprises through e-commerce during the full-scale war (2022-2023), and to evaluate their effectiveness across different economic sectors compared to the pre-crisis period (2018-2021). Results. The article examines the specifics of e-commerce development in Ukraine during wartime through comprehensive analysis of statistical data and case studies of leading companies. Despite initial challenges, Ukrainian businesses demonstrated high adaptability, recovering the number of enterprises engaged in e-commerce (+5.6% in 2023 compared to 2022) and significantly increasing online sales volumes (+17.7%). The research reveals substantial sectoral differences in adaptation strategies: the retail sector showed the highest absolute growth, the logistics sector demonstrated the highest e-commerce efficiency (19.1% of total sales), the information sector displayed market consolidation, while in manufacturing, food and light industry companies showed the highest digitalization rates. The study identifies five key technological factors ensuring e-commerce resilience: mobile commerce, omnichannel integration, digital payments, cyberse…
creator: Eugen KALINSKY
creator: Serhii DRAZHNYTSIA
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

STATE OF DEVELOPMENT OF UKRAINE'S TOURISM POTENTIAL IN AN ENVIRONMENT OF THREATS, CHALLENGES AND UNCERTAINTY
type: item
description: ntroduction. Modern tourism in Ukraine acquires the status of a messenger of peace and commonwealth between peoples, respect for their cultures and customs, an instrument of cooperation in various spheres of economic activity. As a type of economic activity, tourism is produced on the basis of the paradigm of the functioning and development of tourism potential. This paradigm has a socio-economic character, that is, a dialectical orientation towards the transition of countries to the acceleration of high-tech systems, the formation of a comprehensive development of the economic system, overcoming a large-scale crisis, and not only in the production sphere, where added value is formed, but also in the sphere of the tourism industry, where it multiplies at the fastest pace. Purpose. The purpose of the article is to assess the state of development of Ukraine's tourism potential in an environment of threats, challenges and uncertainty, to identify segments of its safe environment in the country, taking into account factors that allow accumulating budget stimulation resources in territorial destinations and ensuring the effectiveness of the activities of entities in tourism clusters. Results. The main negative and positive trends in the development of tourism potential in Ukraine are summarized. The volume of tourist tax in the pre-war and war periods of Ukraine is presented, as well as the structure of its receipts between the regions of the country. The distribution of resources by the amount of tax revenues to the budget of Ukraine from the economic activity of tourism cluster entities is carried out. The cost component of the economic activity of tourism cluster entities in the field of servicing and ensuring the development of the tourism potential of territorial destinations is presented. The dynamics of expenditures for the development of the tourism potential of territorial destinations from the state budget and the budget of local communities is analyzed. Origin…
creator: Volodymyr DZHUMURAT
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1

DIGITAL TOOLS IN THE LEAN PRODUCTION SYSTEM AS A FACTOR FOR REDUCING OPERATING COSTS
type: item
description: Introduction. Modern business is constantly searching for ways to reduce costs. It is extremely difficult to reduce variable costs, since the quality of future finished products depends on their qualitative and quantitative composition. It is especially problematic to reduce fixed costs in the short term, and therefore one of the options for solving this problem is the "lean production" system. Purpose. The purpose of the article is to study digital tools implemented in the lean production system, analyze their impact on cost management processes, and provide specific recommendations for their practical application in the operational activities of the enterprise. Results. One of the effective options for cost management is the implementation of key provisions of the lean production system in the activities of domestic enterprises. The main goal of the lean production system is to minimize all types of losses and ensure the most efficient use of material, financial and labor resources through continuous improvement of all business processes of the enterprise, focused on meeting consumer needs. The purpose of the lean production system is to eliminate production losses, which include working, unoptimized processes or unused materials that are idle, reducing productivity. There can be many motives for its achievement: from increasing production profitability to improving product quality. The key advantages of implementing the system for business are: minimizing waste; improving the quality of manufactured products; increasing competitiveness; optimizing costs; increasing labor productivity; reducing time costs and accelerating the production process. Digital tools in the lean production system (Lean Production) play an increasingly important role, as they provide more accurate, faster and more effective management, analysis and optimization processes. They combine the Lean philosophy with the capabilities of digital technologies, which is the basis of the Lean Digital …
creator: Mykola RUDENKO
creator: Valentyna KUKSA
creator: Oleksandr MELNYCHENKO
creator: Natalіa TRETІAK
rights: Copyright (c) 2025 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2025-04-30
publication date: 2025-04-30
volume: 29
number: 1