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) 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 (EDRPOU 02125622). ROR founder: https://ror.org/009apaj69. Publisher DOI prefix: 10.31651. Editorial Board: Chief editor:: Oleksandr Yatsenko, Doctor of Economics science, professor, Bohdan Khmelnytsky National University of Cherkasy (Cherkasy, Ukraine), Deputy executive editors: Yevhen Kyryliuk, Doctor of Economics science, professor, Bohdan Khmelnytsky National University of Cherkasy (Cherkasy, Ukraine), Executive Secretary: Alina Proshchalykina, PhD in Economics, Associate Professor, Bohdan Khmelnytsky National University of Cherkasy (Cherkasy, Ukraine) Editorial Board: Natalia Zachosova, Doctor of Economics science, professor, Bohdan Khmelnytskyi National University of Cherkasy (Cherkasy, Ukraine) Lyubov Kibalnyk, Doctor of Economics science, professor, Bohdan Khmelnytskyi National University of Cherkasy (Cherkasy, Ukraine) Oleksandr Melnychenko,…
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: STRATEGIC DIRECTIONS FOR ENHANCING FOREIGN DIRECT INVESTMENT ATTRACTION MECHANISMS IN THE CONTEXT OF UKRAINE’S ECONOMIC RECOVERY
items: KEY PRINCIPLES OF RETURN AND REINTEGRATION OF FORCED MIGRANTS TO UKRAINE
items: https://econom-ejournal.cdu.edu.ua/article/view/5676
items: THE INFLUENCE OF A LEADER'S IMAGE ON TEAM EFFECTIVENESS
items: DEVELOPING AN INNOVATIVE MODEL FOR THE DEVELOPMENT OF AGRICULTURAL ENTREPRENEURSHIP IN A DIGITAL ENVIRONMENT
items: ARCHITECTONICS OF MARKET ORGANIZATION IN THE CONTEXT OF ECONOMIC DIGITALIZATION
items: INSTITUTIONAL FRAMEWORKS FOR THE DEVELOPMENT OF THE SOCIAL SUPPORT SYSTEM IN THE CONTEXT OF THE TRANSFORMATION OF STATE SOCIAL POLICY
items: INTERNAL INVESTMENT PORTFOLIO: PSYCHOLOGY AND ECONOMICS OF SELF-DEVELOPMENT
items: ANTI-CRISIS MANAGEMENT IN UKRAINE: APPROACHES TO ENSURING FINANCIAL STABILITY UNDER SYSTEMIC CHALLENGES
items: ORGANIZATION OF ACCOUNTING IN LOCAL SELF-GOVERNMENT BODIES: CURRENT STATE, PROBLEMS, AND PROSPECTS
items: FORMATION OF ANALYTICAL INDICATORS FOR ASSESSING THE ECONOMIC SUSTAINABILITY OF FARMS
items: REGULATORY AND LEGAL FRAMEWORK OF INVENTORY PROCEDURES IN UKRAINE: ACCOUNTING AND TAX DIMENSIONS
items: ECONOMIC EFFICIENCY OF IMPLEMENTING MODERN THERMAL PROCESSING EQUIPMENT IN RESTAURANT-TYPE ESTABLISHMENTS
items: GLOBAL INSTABILITY AND ADAPTIVE FINANCIAL MANAGEMENT OF RAILWAY TRANSPORT ENTERPRISES

STRATEGIC DIRECTIONS FOR ENHANCING FOREIGN DIRECT INVESTMENT ATTRACTION MECHANISMS IN THE CONTEXT OF UKRAINE’S ECONOMIC RECOVERY
type: item
description: Introduction. In the context of ongoing wartime challenges and large-scale economic destruction, attracting foreign direct investment (FDI) has become a critical prerequisite for financing Ukraine’s post-war reconstruction and ensuring long-term economic modernization. Despite the country’s considerable investment potential, foreign capital inflows remain significantly constrained by elevated military and political risks, institutional weaknesses, insufficient investor protection mechanisms, and limited availability of comprehensive war-risk insurance instruments. These challenges necessitate the development of innovative and resilient approaches to establishing an effective FDI attraction framework capable of supporting economic recovery under conditions of uncertainty. Purpose. The purpose of the article is to examine the current state and structural characteristics of foreign direct investment inflows into Ukraine and to substantiate strategic directions for improving FDI attraction mechanisms during the period of post-war economic recovery. The study considers international best practices, contemporary global investment trends, and the specific characteristics of Ukraine’s wartime economic environment. Methods. The methodological framework of the research is based on a combination of general scientific and specialized methods, including analysis and synthesis, comparative analysis, statistical assessment, systems analysis, economic and mathematical modeling, forecasting, and scenario analysis. The empirical and informational foundation of the study includes scientific publications by Ukrainian and international scholars, as well as analytical reports and official data from the World Bank, the Multilateral Investment Guarantee Agency (MIGA), the Ministry of Finance of Ukraine. Results. The study examines the dynamics, sectoral characteristics, and structural transformations of foreign direct investment in Ukraine under conditions of geopolitical instability and e…
creator: Viktoriia OPALKO
creator: Serhiy ROMANCHUK
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-4-14

KEY PRINCIPLES OF RETURN AND REINTEGRATION OF FORCED MIGRANTS TO UKRAINE
type: item
description: Introduction. Russia launched a full-scale armed aggression against Ukraine, resulting in unprecedented losses of the country’s human potential, unparalleled in post-war Europe. Beyond extensive physical destruction—damage to transport, energy, housing, and social infrastructure—the war has triggered profound demographic shifts, large-scale forced displacement, labor market disruption, and long-term social vulnerability. Millions of citizens have been internally displaced or forced to seek refuge abroad, leading to significant labor shortages, skills mismatches, and the risk of permanent human capital outflows. Rising poverty, educational interruptions, deterioration in public health, and psychosocial trauma have further weakened the demographic and socio-economic foundations of national development. In this context, the restoration and enhancement of human capital emerge as a strategic priority, as sustainable economic recovery is impossible without rebuilding the country’s knowledge base, workforce capacity, and social cohesion. Purpose. To develop a scientifically grounded and long-term strategy for the restoration and enhancement of human capital in the context of post-war reconstruction, taking into account demographic losses, structural economic transformations, and institutional challenges. Methods. The research is based on a comprehensive analysis of verified statistical data from leading international institutions, including the Fourth Rapid Damage and Needs Assessment (RDNA4, 2025), the World Bank, the United Nations High Commissioner for Refugees, and the Organisation for Economic Co-operation and Development. Comparative, structural, systemic, and trend analysis methods were applied to assess demographic, educational, healthcare, and labor market losses, as well as to identify key structural imbalances and long-term risks for socio-economic development. Results. The study finds that direct material damages amount to USD 176 billion, while total recovery …
creator: Andriy VAKARCHUK
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-15-23

https://econom-ejournal.cdu.edu.ua/article/view/5676
type: item
title: HUMANCENTRISM IN SOCIETY 5.0 AND MANAGEMENT 3.0: HARMONIOUS HR MANAGEMENT AS A MEANS OF TRANSFORMING HIGHER EDUCATION INSTITUTIONS INTO TURQUOISE ORGANIZATIONS AND PRESERVING THEIR INTELLECTUAL CAPITAL
description: Introduction. The relevance of the study is due to the need to bridge the gap between outdated hierarchical models of higher education management and the requirements of the human-centered Society 5.0. The implementation of the Management 3.0 toolkit allows universities to transform into flexible “turquoise organizations”, where self-government and the evolutionary goal become the basis of development. In the conditions of military challenges in Ukraine, harmonious HR management acts as a strategic means of preventing talent drain and professional burnout of personnel. This approach ensures reliable conservation and regeneration of intellectual capital through the priority of personnel well-being. Purpose - concretization of the paradigmatic principles of human-centrism in Society 5.0 and Management 3.0 and establishing their impact on the harmonization of HR management strategies in order to preserve the intellectual capital of HEIs and transform them into turquoise organizations in the future. Results. The characteristics of a "smart university" are determined, which are: human-centered personnel management, intelligent and socially oriented organization of space, digitalization of the educational process, automation of routine tasks, information transparency, care for the mental and physical health of employees, individual career trajectories and assistance in improving qualifications, retention of talents and encouragement of young people to a career in higher education, effective time management and work-life balance, profiling tasks according to the interests and abilities of scientific and pedagogical staff. It has been established that the organization's HR management system, in order to be suitable for the task of preserving intellectual capital in the realities of wartime, economic uncertainty, digitalization and prolonged social perma-crisis, must meet such signs of human-centeredness and harmony as technologicality and digital flexibility, humanity and e…
creator: Natallia ZACHOSOVA
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-24-33

THE INFLUENCE OF A LEADER'S IMAGE ON TEAM EFFECTIVENESS
type: item
description: Introduction. In the contemporary context of organizational development, characterized by a high level of competition, the dynamic nature of the external environment, and the growing importance of human capital, the issue of ensuring effective teamwork has become increasingly relevant. One of the key factors determining team performance is the leader’s personality and the image formed in the perception of employees. The leader’s image represents a complex socio-psychological phenomenon that combines professional, ethical, communicative, and behavioral characteristics, shaping employees’ attitudes toward the leader and influencing their motivation, trust, and willingness to cooperate. Despite the considerable body of research devoted to leadership studies, the issue of the leader’s image and its impact on team effectiveness requires further scientific consideration in light of modern management trends. Purpose. The purpose of the article is to investigate the influence of a leader’s image on team effectiveness, identify the main components of a positive leadership image, and substantiate their significance in creating a favorable psychological climate, enhancing employee motivation, and ensuring high levels of collective performance. Methods. The theoretical and methodological basis of the study is grounded in general scientific and specialized research methods. The research employed methods of analysis, synthesis, generalization, and systematization of scientific sources related to leadership, human resource management, and organizational behavior. In addition, the logical method was applied to identify the relationships between the characteristics of a leader’s image and indicators of team effectiveness, while theoretical generalization was used to formulate conclusions regarding the role of leadership image in contemporary organizations. Results. The findings of the study indicate that a leader’s image is a significant factor influencing the quality of internal te…
creator: Natalia KURIACHA
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-34-41

DEVELOPING AN INNOVATIVE MODEL FOR THE DEVELOPMENT OF AGRICULTURAL ENTREPRENEURSHIP IN A DIGITAL ENVIRONMENT
type: item
description: Introduction. The current development of agribusiness in Ukraine is being shaped by the digital transformation of the economy, which necessitates a re-evaluation of traditional approaches to the organisation of production, management and marketing processes. It has been found that the main challenges to the digital development of agricultural enterprises remain the uneven levels of digital maturity, limited access to innovative technologies for small and medium-sized producers, insufficient digital skills, and the piecemeal implementation of digital solutions. This highlights the need to develop an innovative model for the development of agricultural entrepreneurship, one that ensures a comprehensive integration of the technological, organisational and institutional components of digital transformation. Purpose. The aim of the study is to establish the principles for developing an innovative model for the development of agribusiness in a digital environment and to identify avenues for its practical implementation. Results. A positive trend in the digital transformation of Ukraine’s agricultural sector has been observed: the comprehensive digitalisation index rose from 0.184 in 2019 to 0.527 in 2025. A significant digital divide has been identified between different categories of enterprises: the level of digital technology adoption in large agricultural enterprises in 2025 stands at 82 per cent, whilst in small and medium-sized enterprises it is 45 per cent. The main challenges to digitalisation have been identified, including insufficient funding, a shortage of digital skills, underdeveloped digital infrastructure and a lack of comprehensive integration of digital solutions. Key directions for implementing an innovative model for the development of agricultural entrepreneurship have been proposed, involving the development of digital infrastructure, the introduction of modern management technologies, the formation of digital ecosystems and the strengthening of inst…
creator: Serhii SOKOLIUK
creator: Andrii DRIHA
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-42-50

ARCHITECTONICS OF MARKET ORGANIZATION IN THE CONTEXT OF ECONOMIC DIGITALIZATION
type: item
description: Introduction. The rapid development of digital technologies has significantly transformed the functioning of modern markets, affecting institutional arrangements, competitive structures, and the behavior of economic agents. Existing studies predominantly focus on particular aspects of digitalization, such as technological innovations, platform business models, digital infrastructure, or consumer behavior. However, such approaches often fail to explain the systemic nature of market transformation. This creates a need for a comprehensive conceptual framework capable of revealing how digitalization reshapes the overall organization of market relations and the mechanisms of economic coordination. Purpose. The purpose of the article is to develop a conceptual model for analyzing digitalization as a factor in the transformation of the architectonics of market organization and to identify the key mechanisms through which digital technologies affect institutional regimes, structural modes, and behavioral patterns of economic agents. Methods. The study is based on a systemic and institutional approach to the analysis of market organization. The research employs methods of theoretical generalization, comparative analysis, abstraction, and logical modeling. The concept of the architectonics of market organization is used as an analytical framework for integrating institutional, structural, and behavioral dimensions of digital transformation. Results. The study substantiates the feasibility of applying the concept of the architectonics of market organization to the analysis of digitalization processes. A conceptual model is proposed in which digital transformation is driven by technological, institutional, socio-economic, and global determinants and is manifested through the interconnected transformation of institutional regimes, structural modes, and behavioral patterns. It is demonstrated that digitalization changes the rules of economic interaction, strengthens the role of d…
creator: Vitalii SHAPOVALOV
creator: Tetiana HUDZ
creator: Olena HASII
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-51-62

INSTITUTIONAL FRAMEWORKS FOR THE DEVELOPMENT OF THE SOCIAL SUPPORT SYSTEM IN THE CONTEXT OF THE TRANSFORMATION OF STATE SOCIAL POLICY
type: item
description: Introduction. The current transformation of Ukraine’s state social policy, which is taking place against a backdrop of economic instability, demographic changes, rising social risks and crisis phenomena, necessitates a re-evaluation of institutional approaches to the formation and development of the social support system. It has been established that the existing model of social support is characterised by a number of structural problems, including fragmented institutional interaction, insufficient coordination of management mechanisms, limited targeting of social benefits and incomplete integration of digital tools. This reduces the efficiency of social resource utilisation and limits the system’s ability to respond promptly to contemporary socio-economic challenges. In this context, there is a growing need to establish new institutional foundations for the development of the social support system, aimed at enhancing its effectiveness, adaptability and resilience. Purpose. The aim of the study is to establish the institutional foundations for the development of the social support system against the backdrop of the transformation of Ukraine’s state social policy, and to identify ways of enhancing its effectiveness, targeting and adaptability to current socio-economic conditions. Results. The current state of the social support system in Ukraine has been analysed, and it has been established that the share of social benefits in the structure of household income in 2019–2025 averaged 28–32 per cent, confirming the significant role of state support in ensuring social stability. A gradual increase in the level of targeting of social assistance has been identified: the relevant indicator rose from 50 per cent in 2019 to 60 per cent in 2025, indicating a gradual reorientation of the system towards a more targeted use of budgetary resources. Significant progress has been made in the digitalisation of the social sector – the share of digital social services has increased fr…
creator: Olena PROKOPCHUK
creator: Микола ЯКОВИН
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-63-71

INTERNAL INVESTMENT PORTFOLIO: PSYCHOLOGY AND ECONOMICS OF SELF-DEVELOPMENT
type: item
description: Introduction. Today, in an era of total uncertainty and rapid change, the traditional understanding of «investment» extends far beyond bank accounts or real estate. The individual themselves—their mental health, educational level, and capacity for adaptation - is becoming the most stable and high-yield asset. In this context, the problem of investing in one's own development as a factor in ensuring psychological resilience and professional mobility acquires particular urgency. Purpose. The Financial Freedom Forum «Investments in Your Own 'Self'», held on April 24, 2026, by the Department of Psychological and Economic Education of the Municipal Institution «Cherkasy Regional Institute of Postgraduate Education for Pedagogical Workers of Cherkasy Regional Council» was timed to coincide with International Financial Independence Day. It served as a platform for a profound rethinking of how economic categories intertwine with psychological well-being. Financial literacy is often viewed merely as the ability to count money; however, contemporary challenges prove that true financial freedom begins with managing one's own desires and overcoming internal barriers. This research represents a synergy of expert insights, each revealing a unique aspect of building «internal human capital». Results. For educators, who by nature are inclined to give more than they receive, financial insecurity deals a double blow. It not only restricts their opportunities for quality recovery but also intensifies feelings of injustice and helplessness. Therefore, it is no longer possible to ignore the fact that emotional burnout in education has a distinct financial undertone. The portfolio «Investments in Your Own 'Self'» is a comprehensive strategy for managing an individual's internal and external resources. The primary objective of this portfolio is to provide the educator with the highest level of professional resilience, protect them against the inflation of mental strength, and establish a …
creator: Tetiana CHERKASHYNA
creator: Oksana SOTULA
creator: Kseniia MISAILOVA
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-72-83

ANTI-CRISIS MANAGEMENT IN UKRAINE: APPROACHES TO ENSURING FINANCIAL STABILITY UNDER SYSTEMIC CHALLENGES
type: item
description: Introduction. The growing intensity of global economic, financial, and wartime challenges has increased the importance of improving crisis management mechanisms aimed at ensuring the financial resilience of the state and the timely identification of systemic risks. Purpose. The purpose of the study is to examine the evolution of crisis management in Ukraine, assess the transformation of fiscal, monetary, banking, institutional, and socio-economic mechanisms for ensuring financial resilience, and substantiate the feasibility of applying modern financial crisis forecasting methods in public administration. Methods. The study employs comparative, systemic, and structural-logical analysis, generalization, statistical analysis, econometric modeling, and financial time series analysis, including ARIMA and GARCH models, recurrence analysis, singular spectrum analysis, and modern machine learning algorithms. Results. The findings demonstrate that Ukraine's crisis management system has evolved from a predominantly reactive approach to a preventive risk management model. The transformation of fiscal, monetary, banking, institutional, and socio-economic mechanisms during the crisis periods of 2008–2009, 2014–2016, and 2022–2024 is identified. The practical value of modern forecasting methods for the early detection of crisis phenomena and improving the effectiveness of public crisis management is substantiated. Originality. The scientific novelty lies in the comprehensive generalization of the evolution of crisis management mechanisms in Ukraine and in substantiating the integration of modern econometric, nonlinear, and digital forecasting methods into the system for ensuring the state's financial resilience. Conclusion. It is proved that combining traditional public crisis management instruments with modern financial risk forecasting methods enhances the effectiveness of managerial decision-making, supports the development of early warning systems, and strengthens Ukraine's f…
creator: Viktoriia DENYSENKO
creator: Viktor DENYSENKO
creator: Anastasiia BRAKORENKO
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-84-96

ORGANIZATION OF ACCOUNTING IN LOCAL SELF-GOVERNMENT BODIES: CURRENT STATE, PROBLEMS, AND PROSPECTS
type: item
description: Introduction. The modernization of accounting in local self-government bodies has become an essential prerequisite for improving public financial management in Ukraine under the conditions of decentralization, European integration, digital transformation, and post-war recovery. Purpose. The purpose of the study is to identify the main directions for improving the organization of accounting and accounting policy in local self-government bodies, to determine current methodological and practical problems of accounting and taxation, and to develop recommendations for their solution in the context of digitalization and institutional transformation. Results. The study demonstrates that the accounting system of local self-government bodies has significant sector-specific features caused by the nature of public administration activities. Particular attention is paid to accounting for earmarked financing, humanitarian assistance, land resources, lease transactions, war damages, and the provision of non-monetary benefits to community members. The research identifies methodological deficiencies in the widespread accounting treatment of valuable gifts provided by local governments, proving that the payment of personal income tax and military levy from budgetary funds constitutes misuse of public resources. A legally compliant accounting model is proposed, based on advance reimbursement of tax liabilities by recipients (or their legal representatives) and the application of the in-kind coefficient when determining the taxable amount. Furthermore, the study substantiates the importance of digital transformation through ERP systems and integrated accounting software, which improve transparency, strengthen internal control, automate accounting procedures, and reduce the impact of human error. Recommendations are also provided regarding the modernization of accounting policies to reflect legislative changes related to land accounting, lease operations, war damage assessment, consoli…
creator: Vіra SAVCHENKO
creator: Lesia KONONENKO
creator: Alla KARNAUSHENKO
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-96-103

FORMATION OF ANALYTICAL INDICATORS FOR ASSESSING THE ECONOMIC SUSTAINABILITY OF FARMS
type: item
description: Introduction. The functioning of farms in Ukraine is currently taking place under conditions of prolonged military and economic instability, accompanied by significant resource, financial, and demographic constraints. Under such circumstances, ensuring the economic sustainability of farms becomes a key prerequisite for preserving agricultural production, maintaining employment in rural areas, and strengthening regional food security. The growing influence of external shocks necessitates the development of analytical tools capable of providing an objective assessment of the sustainability of farming entities based on available statistical and reporting information. Purpose. The purpose of the study is to substantiate a system of analytical indicators for assessing the economic sustainability of farms and to evaluate the dynamics of its key components using the example of farms in Mykolaiv region during 2020–2025. Methods. The research is based on the application of a systemic approach, structural and functional analysis, methods of economic comparison, dynamic analysis, grouping, and analytical coefficient assessment. Official statistical data on the activities of farms in Mykolaiv region were used as the empirical basis of the study. Results. A system of analytical indicators for assessing the economic sustainability of farms was developed and structured according to four interconnected components: production-resource, financial, personnel-social, and investment. The proposed system includes indicators characterizing land-use concentration, labor provision, the share of leased land, labor productivity, operational profitability, the ratio of accounts receivable to accounts payable, personnel sustainability, capital investment dynamics, and investment self-sufficiency. The empirical assessment revealed significant structural transformations within the farming sector of Mykolaiv region. The average farm land area increased by 36.2%, the area of agricultural land per e…
creator: Maryna DUBININA
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-104-113

REGULATORY AND LEGAL FRAMEWORK OF INVENTORY PROCEDURES IN UKRAINE: ACCOUNTING AND TAX DIMENSIONS
type: item
description: Introduction. Inventory is an essential component of the accounting system that ensures the reliability of financial and tax reporting and serves as an effective instrument of internal control. Under martial law, enterprises encounter significant difficulties related to restricted access to assets, accounting records and primary documents, which complicates inventory procedures, increases uncertainty in accounting estimates and creates additional tax risks. These challenges are particularly relevant for agricultural enterprises due to the presence of biological assets, seasonal production cycles and increased exposure to external factors. Purpose. The purpose of the study is to examine the regulatory framework governing inventory procedures in Ukraine in the context of the interaction between accounting and tax legislation and to develop proposals for improving accounting policy provisions under martial law. Methods. The research is based on general scientific and special methods, including analysis and synthesis, comparison, systematization, generalization, regulatory analysis and logical modelling. These methods were used to assess legislative requirements, identify inconsistencies between accounting and tax regulations and develop practical recommendations for enterprises. Results. The study identifies key inconsistencies between accounting standards and tax legislation regarding the recognition and reporting of inventory results. It is established that the greatest difficulties arise in accounting for inventory differences, documenting losses caused by military actions and confirming the existence of assets when physical access is restricted. A comparative analysis of accounting and tax approaches to inventory results is conducted. Particular attention is paid to inventory procedures in agricultural enterprises. An adaptive algorithm for organizing inventory procedures under martial law is developed, taking into account the availability of safe access to assets,…
creator: Svetlana MYKHAILOVYNA
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-114-125

ECONOMIC EFFICIENCY OF IMPLEMENTING MODERN THERMAL PROCESSING EQUIPMENT IN RESTAURANT-TYPE ESTABLISHMENTS
type: item
description: Introduction. Restaurant establishments operate under conditions of intensifying competitive pressure, rising energy costs, and increasing consumer demands for product quality. Thermal processing of food products is one of the most energy-intensive technological processes, determining a significant share of operational costs in the hospitality industry. Despite the rapid development of thermal processing technologies – from induction heating to smart systems with artificial intelligence – there is a lack of systematic research that quantitatively assesses the economic impact of equipment modernization. This creates difficulties in making informed investment decisions and highlights the need for a comprehensive analysis of the economic efficiency of implementing modern thermal equipment, including combi-steamers, induction systems, and multifunctional cooking appliances. Purpose. The purpose of this study is to substantiate the economic feasibility and identify the key efficiency factors of implementing modern thermal processing equipment, particularly combi-steamers, in restaurant-type establishments based on the analysis of scientific sources, industry research, and quantitative indicators of operational efficiency. The study aims to: systematize current technological innovations in thermal equipment; quantify the impact of various equipment types on energy consumption, labor productivity, and product weight loss; assess the investment attractiveness of modernization based on payback periods and internal rate of return; and identify the main barriers to the implementation of innovative equipment. Methods. The research employs a comprehensive methodological approach combining: systematic literature review of scientific publications indexed in WOS and Scopus over the past five years; comparative analysis of the technical and economic parameters of different types of thermal processing equipment; quantitative assessment of energy efficiency coefficients, product weigh…
creator: Volodymyr YATSENKO
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-126-134

GLOBAL INSTABILITY AND ADAPTIVE FINANCIAL MANAGEMENT OF RAILWAY TRANSPORT ENTERPRISES
type: item
description: The article substantiates an adaptive financial management model for railway transport enterprises amid global crises. JSC Ukrzaliznytsia's 2021–2025 indicators reveal a systemic deterioration in liquidity, financial stability and profitability. A six-block model integrating risk monitoring, scenario planning, Value-at-Risk, DSCR-monitoring and rolling budgeting is proposed for practical implementation.
creator: Olga BOBYR
rights: Copyright (c) 2026 Bulletin of the Cherkasy Bohdan Khmelnytsky National University. Economic Sciences
date: 2026-04-16
publication date: 2026-04-16
volume: 30
number: 1
doi: 10.31651/2076-5843-2026-1-135-143