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An Analysis of the International Law on Waste Statistics
(Національна академія статистики, обліку та аудиту, 2020) Motuzka O.
The article contains an analytical review of the regulatory framework in the waste statistics. By summing up documentary evidences (conventions on protection of the population health and environment, objectives and indicators of Sustainable Development Goals, related with waste), it is demonstrated that waste statistics plays important role in identifying wastespecific problems, priority setting in waste management, formulating and implementing policy goals in waste management. It is shown that the waste statistics is collected by various international entities, and reports on waste generated in the process of economic activities are made up using two main classifications: International Standard Industrial Classification of All Economic Activities (ISIC), and Statistical Classification of Economic Activities in the European Community (NACE). The EU practices in the waste statistics are highlighted. The EU approach to waste treatment is based on “waste hierarchy”. In practice, a major part of EU countries collects the data on waste types by the List of Waste. After that, the conformity between the types of waste and EWC-Stat is set using the translation table given in Annex III to the Waste Statistics Regulation. Only several countries collect data by the reliance on EWC-Stat. Problems faced by the waste statistics are discussed (inadequate comparability of waste statistics due to different methods and definitions used in the data production; incomplete coverage of waste-specific issues by the official waste statistics), sources of these problems are determined. The analysis demonstrates that the waste statistics is a rather new field in EU, which evidence is the ongoing change in the EU regulatory framework. The countries producing waste data with reference to it or implementing it should do it by taking account for the most recent change. The need for harmonization of national methodologies in the waste statistics is highlighted.
Aproaches to Forming the Company’s Strategic Goals
(Національна академія статистики, обліку та аудиту, 2021) Li Qingsen; Artemenko L.
Defining the general direction of the organization, namely the vision, mission and its corporate values, is the primary goal of forming strategic goals. Vision of the future of the company is becoming an increasingly important element. Management can develop several alternative strategic scenarios and evaluate them in terms of the organization’s long-term goals. To begin implementing the chosen strategy (or to continue re-validation), management specifies it in terms of actions to be taken in the near future. The article considers the concept of “strategy”, the process of developing a strategy for the company, the importance of the mission and goals for the development of the company, as well as the requirements, compliance with which allows one to develop an optimal strategy for the organization. The model of a choice of the company’s strategic orientation is propose. The steps that allow companies to develop a strategic process are identified.
Audit of non-ﬁ nancial reporting: what standard should be used?
(Національна академія статистики, обліку та аудиту, 2023) Lubenchenko O.; Shulha S.
A business entity of whatever kind seeks to operate in long-term perspective by achieving the strategies set out by it, including the strategies pertaining to social justice, environmental protection, friendly use of natural resources and their renewal. It is also a matter of the society’s concern. It is for this reason that non-ﬁ nancial reporting for sustainable development, provided by business entities, is demanded by users. The veriﬁ cation of non-ﬁ nancial information is assigned to independent auditors. Although auditors use the International Standard 3000 “Assurance Engagements Other Than Audits or Reviews of Historical Financial Information” for the veriﬁ cation purposes, the International Standard 3410 “Assurance Engagements on Greenhouse Gas Statements” can also be applied for specialized spheres. When non-ﬁ nancial information is submitted together with ﬁ nancial reporting, the International Standard 720 (revised) “The auditor’s responsibilities relating to other information” will be applicable. On the request of international donor organizations, an auditor is allowed to use the International Standard 4400 “Agreed-upon procedure s engagements”. Given that the International Standard 3000 is the most demanded among the auditors, the International Auditing and Assurance Standards Board provided a guidance on its application. The phases of non-ﬁ nancial reporting audit and their content were clariﬁ ed on the basis of the International Standard 3000. The choice of an international standard depends on the conditions of an engagement and relies on the professional judgment of an auditor. Irrespective of a chosen standard, an auditor bears the responsibility for the assessment of published non-ﬁ nancial reports for sustainable development. Realizing the responsibility before users of non-ﬁ nancial reporting, an auditor must assure the quality of his services in keeping with the requirements of the International Standard on Quality Management (ISQM 1). The working document of an auditor “Quality assessment of assurance engagements other than audits or reviews of historical ﬁ nancial information (non-ﬁ nancial reporting)” was elaborated, which would help assure the internal control of auditing at engagement level. This document is standardized and can be used in the auditing practice.
Classiﬁ cation of Franchising and Speciﬁ cs of Its Types in Business Operation
(Національна академія статистики, обліку та аудиту, 2020) Bulakh T.; Plakhotnikova L.; Hromadskyi R.
The development of business can stuck in a series of problems related with market expansion, recruiting of staff in the dealer network, setting interaction channels etc. These can be dealt with by new economic mechanisms like franchising that allows for increasing the effectiveness of small business. But each of its type has advantages and shortcomings, which, if misunderstood, can cause serious risks to the operation of each partner and business on the whole. The article’s objective is to investigate criteria for classiﬁ cation of franchising and business speciﬁ cs of its types. It is shown that franchising can take various types and forms in business operation, depending on the classiﬁ cation criteria. A detailed discussion of franchising types is given, classiﬁ ed by character of business operation, opportunities and intentions of franchisee, strategy for franchising business expansion, number of franchising enterprises owned by one franchisee, value of franchise, existence of intermediaries between franchiser and franchisee. It is argued that the above given classiﬁ cation allows one to position franchising types in business operation, choose the most appropriate type of franchising or a type of interactions with partners in creating a franchising enterprise, make projections for franchising-based businesses. It is emphasized that franchising is not an all-purpose tool for addressing all the problems of small business; it has a great many shortcomings that may be caused by possible dishonesty of a franchiser or rooted in the very nature of franchising. Two groups of shortcomings speciﬁ c to franchising are discussed in detail. Advantages of the franchising system are demonstrated by comparing statistical data about the ﬁ rms operated on franchising terms and by traditional methods; by highlighting the signiﬁ cant role of a ready-made standardized business plan provided by a franchiser to a franchisee, which helps insure the latter from business risks; and easy access of an entrepreneur deciding to launch own business (i. e. a franchisee) to bank loans.
Company Financial Strategy`s Instituonalization: Theoretical Aspects
(Національна академія статистики, обліку та аудиту, 2022) Aleksin G.
Under today’s conditions of exogenous and endogenous challenges for economic agents, the problem of ensuring value creation for stakeholders on a long-term horizon is becoming more acute. The lack of adequately formed institutions within Ukraine’s market infrastructure adds additional complexity to the task. The aim of this paper is to identify the features of an effective ﬁ nancial strategy institute in Ukraine. This paper examines issue of forming and further functioning of ﬁ nancial strategy institute at company, industry, and state level. The problems of Ukrainian corporate sector genesis in the context of the formation of market institutions are described. The effect of information asymmetry and principal-agent conﬂ ict on the process and results of value creation for stakeholders is highlighted. Ways to reduce the inﬂ uence of the principal-agent conﬂ ict through institutionalization are proposed. Paper also considers ﬁ nancial strategy’s institutionalization as a factor inﬂ uencing investors’ interest in the company is considered. It is noted that the existing incentive tools for the company’s managers are aimed at the short-term horizon. It is emphasized that the ﬁ nancial strategy’s institutionalization would contribute to overcoming excessive ﬁ xation on the company’s short-term results, instead, an adequate balance would be formed regarding short- and long-term priorities at the company level. Financial strategy institute’s placement in the company’s management architecture is deﬁ ned. The conducted research may be useful for researchers in the ﬁ eld of corporate governance and corporate ﬁ nance, private and stateowned companies, industry associations, and state authorities. Prospects for future research are an in-depth analysis of the ﬁ nancial strategy institute’s infrastructure, in particular, in terms of its quantitative analysis and evaluation.
Conceptualizing the State Security Policy Within the Paradigm of Sustainable National Economic Development
(Національна академія статистики, обліку та аудиту, 2026) Kyrylenko, O. M.; Gurina, G. S.; Podrieza, S. M.; Lavruk, V. V.
The article reveals theoretical, methodological, and applied aspects of managing the economic security of business entities amid the unprecedented challenges posed by martial law and global transformational processes. It is substantiated that in modern realities, the economic security is evolving from a supporting management function into a fundamental pillar of business viability. Particular attention is paid to critical infrastructure objects, for which ensuring physical integrity, economic independence, and protecting the interests of stakeholders attains the status of a national priority. It is shown that the strategic approaches to security is dependent on the scale of the enterprise. It is proved that while small and medium-sized businesses often limit themselves to situational measures, large economic entities face an urgent need to form a systematic scientific and theoretical foundation. The authors emphasize that military actions on the territory of Ukraine have become a critical factor nullifying the effectiveness of previous “peacetime” strategies, requiring an immediate update of security oriented management parameters. The necessity of developing new resource management mechanisms that account for the dynamism of external threats and the volatility of the market environment is highlighted. Approaches to revising strategic planning horizons and implementing anti-crisis monitoring tools are proposed. It is concluded that the effectiveness of economic security management in wartime directly depends on the management’s ability to combine accumulated practical experience with the latest scientific developments in risk management. The research results can be used by state authorities and management of large enterprises to strengthen macroeconomic stability and protect long-term national economic interests.
Cоціально-психологічний аналіз типології споживачів освітніх послуг ЗВО
(Національна академія статистики, обліку та аудиту, 2024) Черушева Г. Б.
Динамічні процеси освітніх послуг в умовах нової соціально-економічної реальності є важливим впливовим чинником збагачення інтелектуального ресурсу як кожної людини так і суспільства в цілому. Надання освітніх послуг як ключовий напрям діяльності на ринку праці є відбиттям соціально-економічних змін й визначальним фактором конкурентоспроможності економіки будь-якої країни. Закони ринкової економіки виступають базовим економічним підґрунтям розвитку ринку освітніх послуг в Україні. При цьому освітні організації, маючи структуру європейського типу, не втрачають індивідуальної та регіональної особливості із врахуванням їх рівня, професійної спрямованості, а також авторської свободи, орієнтованої на цільового споживача освітніх послуг. У статті розкрито концептуальні підходи щодо визначення понять «освітні послуги», «споживачі освітніх послуг». На основі теоретичного аналізу та емпіричного дослідження визначені основні освітні організації, що складають систему освіти як соціального інституту забезпечення освітніх послуг, форми формальної та неформальної освіти в Україні. Особлива увага приділена аналізу основних категорій споживачів освітніх послуг, а також соціально-психологічному аналізу факторів впливу на освітні наміри молодих людей як в процесі їх професійної підготовки у закладах вищої освіти так і в період професійного становлення. За результатами дослідження розроблена типологія різних груп споживацької аудиторії, кожна з яких має свої мотиви й чинники прийняття рішень.
Data Science у системі управлінських рішень: методологія, практика, трансформація
(Національна академія статистики, обліку та аудиту, 2024) Осауленко О. Г.; Горобець О. О.; Гринчак Н. А.
Differentiating the Level of Territorial Development of the Transport and Logistics Infrastructure in Ukraine by Adapting the Cluster Analysis Methodology
(Національна академія статистики, обліку та аудиту, 2020) Hrynchak N.
Recently, much attention has been paid to the ideas and theories that highlight the cluster approach to the territorial organization of the economic system. Separation and development of transport and logistics cluster contributes to the development of competitive advantages, provides the leading position of the country in the world market and enhances the investment attractiveness of the region in which it operates. The use of a multidimensional statistical method of cluster analysis to determine the homogeneity between the individual regions of Ukraine contributes to the identiﬁ cation of transport and logistics cluster. For this reason, the article analyzes the role of cluster analysis in the study of the development of transport and logistics services, shows that the transport and logistics cluster is formed on the basis of the real socio-economic situation in the conditions of a particular territory, taking into account its potential development. It is substantiated that the transport and logistics cluster, in addition to meeting the needs of the economy, performs a number of important functions: it creates opportunities for the development of sectors of the national economy; contributes to the development of the region’s infrastructure; increases the investment attractiveness of the region. The conducted research of existing methods of cluster analysis of grouping of regions of Ukraine by the level and potential of development of the market of transport and logistic services has allowed to allocate the considered ways of estimation of efﬁ ciency of functioning of the cluster which differ in external and internal effects. A cluster analysis of the territorial level and potential of logistics development in the regions of Ukraine is carried out on the basis of three groups of indicators (socio-economic, transport performance indicators of the region and indicators characterizing the composition of the transport system of the region and its potential opportunities). As a result of the cluster analysis, the regions of Ukraine were grouped into three clusters by the level of logistics development, and into two clusters by the logistics development potential. It is determined that the classiﬁ cation of regions into homogeneous groups will allow to build in each cluster typologically regressive equations of interaction of market factors, which will increase the accuracy of the study of the dynamics of the development of the market environment of regions of potential placement of elements of transport and logistics infrastructure.
From Hydrological Data to Economic Governance: Expanding the Analytical Capacity of Water Accounts
(Національна академія статистики, обліку та аудиту, 2025) Motuzka O.; Grod M.
The study builds on the hypothesis that the effectiveness of water resource management directly depends on the level of analytical maturity of water accounting systems. The traditional model, focused mainly on recording the physical parameters of the water balance, does not provide an adequate foundation for the formulation of strategic economic and environmental decisions. The integration of hydrological, ecological, and economic data within a unified analytical framework transforms water accounting into a tool of economic governance, capable of measuring not only water volumes but also its value, productivity, and contribution to sustainable development. The harmonization of statistical, hydrological, and economic methods enhances the analytical capacity of water accounting, making it an effective mechanism for assessing the state of natural assets and supporting decision-making at macro- and meso-levels. The purpose of the article is to develop methodological foundations for the formation of analytical water accounts that integrate physical, economic, and institutional parameters in order to improve the effectiveness of decision-making systems in the field of water resource management. This approach reconsiders the role of water accounting as not merely a statistical but also a managerial instrument that connects physical resource flows with economic indicators of sustainability. The article outlines the main directions of integrating environmental and economic water accounting systems, identifies analytical parameters capable of ensuring coherence between natural processes and economic decisions, and substantiates their potential for supporting sustainable development policy. For the first time, a conceptual understanding of water accounting is proposed as an integrated analytical system that combines hydrological, administrative, and economic levels of observation, ensuring a transition from the registration of natural indicators to the managerial interpretation of water resources as an economic asset. As a result of the study, methodological principles have been developed for the formation of analytical water accounts that ensure a transition from a purely hydrological dimension to a comprehensive economic and managerial approach. The expediency of using the water account as an instrument for integrating physical, economic, and institutional data to support decision-making based on harmonized water indicators has been scientifically substantiated. The proposed approach advances the modern understanding of analytical water accounting, within which water is regarded not only as a natural resource but also as an economic asset that affects productivity, sustainable development, and financial stability. The scientific novelty of the results lies in the formulation of a theoretical and methodological model of analytical water accounting as a mechanism for transitioning from descriptive hydrological recording to systemic economic and managerial analysis, which further develops the concept of an integrated system of water management.
Intellectual Capital as Part of the Quality Management System in an Auditing Firm
(Національна академія статистики, обліку та аудиту, 2023) Lubenchenko, О.
A new approach to quality assurance in audit requires creating a quality management system that would include eight components: procedure for risk assessment in a firm; management and leadership; respective ethical norms; acceptance and continuations of relations with clients and speciﬁ c engagements; engagement completion; resources; information and communication; the process of monitoring and correction. Each component requires a separate assessment in the monitoring of the quality management system, both at ﬁ rm and engagement level. The article demonstrates that the component “Resources” (human, technological, intellectual) of the quality management system in an auditing ﬁ rm can be considered from the management viewpoint as intellectual capital, thus making applicable recognized management models. By summing up research results produced by domestic and foreign scientists it was demonstrated that the model of European Foundation for Quality Management (EFQM model) can be applied in assessing the components of the quality management system, “Resources” in particular. EFQM model was adapted and extended in an elaborated working document for internal or external monitoring of the quality management system in an auditing ﬁ rm. The working document includes performing of the following procedures: inspection (review) of documents and observations; individual interviews of the engaged ﬁ rm staff; analysis of obtained evidence. The implementation and documenting of monitoring procedures and informing the results to all the ﬁ rm staff will help assure the quality of auditing services and increase the users’ trust in the audit.
Organization of Big Data in The Structure of The Digitalization Ecosystem of a Globalized Society
(Національна академія статистики, обліку та аудиту, 2020) Horobets O.
The notions of “globalization” and “digitalization” are discussed. The main tendencies of globalization processes, their positive and negative implications for the society are determined. The modules of digitalized eco-systems are described. It is determined that the data sets that currently exist are the engine of innovation and are new alternative sources of statistics for ofﬁ cial statistics. An approach to organization of big data is elaborated for demonstrating the data hierarchy. In spite of all the risks globalization opens up new opportunities and eliminate the borders ﬁ rst and foremost for education, R&D, medical services, and manufacturing. Developing in the conditions laid by globalization, countries need to consolidate the effort, because global problems imply global approaches to their solutions.
Scientific Approaches to the Taxonomy of Financial Instruments for the Inclusive Development of Territorial Communities
(Національна академія статистики, обліку та аудиту, 2024) Trush V. L.
The article is devoted to the theoretical and methodological substantiation of scientific approaches to the formation of a taxonomy of financial instruments for the inclusive development of territorial communities in the context of modern transformation processes and the growth of their role in ensuring social, economic, and environmental inclusion. In the current conditions of decentralization, growth of socio-economic imbalances, and actualization of the Sustainable Development Goals (SDGs), the issue of classification of financial instruments acquires special importance, since it is through their effective application that the financial stability of communities, their ability to form their own resources, attract external funding, and stimulate public participation in decision-making is ensured. It is substantiated that the existing classifications of financial instruments in the scientific literature and international reports (OECD, UNDP, World Bank, CEPS) are fragmented, do not always take into account the inclusive orientation of financial mechanisms, and need to be coordinated according to uniform methodological principles. This determines the need to systematize tools through a scientifically verified taxonomy. The dialectical, functional, and institutional approach to the classification of financial instruments is allocated. It is substantiated that the use of the dialectical approach made it possible to distinguish financial instruments depending on their economic nature and cause-and-effect relationships. The institutional approach is based on the allocation of financial instruments according to the institutional level of the subject of management of inclusive community development and the obligation to apply. According to the functional approach, financial instruments are divided according to the type, scope, and result of managerial impact on community development. On the basis of the integrated application of these approaches, a classification framework of financial instruments for inclusive development has been developed, which provides a logical hierarchy of criteria, allows for a coordinated combination of various features, and contributes to comparative analysis. The proposed taxonomy is characterized by dynamism, multidimensionality, and high practical significance for the formation of an effective financial policy of territorial communities focused on inclusive development, equal access to resources, and increasing the financial capacity of local self-government.
SMART-підхід до управління інноваціями в практиці бізнес-адміністрування
(Національна академія статистики, обліку та аудиту, 2026) Глушенкова А. А.
Сучасні підприємства функціонують в умовах швидких технологічних змін, коли традиційні підходи до бізнес-адміністрування часто виявляються недостатньо ефективними. Особливої актуальності SMART-підходи набувають у сфері управління інноваціями, оскільки інноваційна діяльність характеризується високим рівнем невизначеності, ризиків і необхідністю швидкої адаптації до змін ринкового середовища. У статті розкрито теоретичні та практичні аспекти застосування SMART-підходу до управління інноваціями в практиці бізнес адміністрування. Обґрунтовано актуальність використання SMART- технологій в умовах цифрової трансформації економіки, посилення конкуренції та зростання ролі інновацій як чинника забезпечення конкурентоспроможності підприємств. Розкрито сутність SMART-підходу та його значення для підвищення ефективності процесів планування, організації, координації та контролю інноваційної діяльності. Визначено особливості інтеграції SMART-принципів у систему бізнес-адміністрування та їхній вплив на результативність управлінських рішень. Проаналізовано практичні аспекти використання SMART-цілей у процесі реалізації інноваційних проєктів, окреслено перспективи впровадження SMART- підходів у діяльність сучасних підприємств, а також низку організаційних, методичних і технологічних проблем, якими супроводжується впровадження SMART-підходів у бізнес-адміністрування. Встановлено, що застосування SMART-підходу сприяє підвищенню керованості інноваційними процесами, оптимізації використання ресурсів, зниженню рівня невизначеності та забезпеченню сталого розвитку підприємств в умовах динамічного зовнішнього середовища.
Social Media Data in the Big Data Environment
(Національна академія статистики, обліку та аудиту, 2021) Osaulenko O.; Horobets O.
The article contains results of a study of social media data (SMD) which, being distinct from conventional data by their origin, require special methods for collection, processing and analysis. As shown by a literature review, in spite of great many research publications devoted to social media research and big data analysis, the SMD potential as a big data component still remains inadequately explored. Two approaches to research and analysis of SMD were highlighted in course of the study, in which SMD are addressed as an object of Internet statistics and an object of big data. When SMD are explored as an object of Internet statistics, collection of anonymized data is performed using the services that have network protocols for collection and analysis of data on social media customers using statistical methods. When SMD are explored as an object of big data, the collection is performed mostly by artiﬁ cial intellect, whereas the storage and processing is operated by databases designed for large scopes of data and software with statistical data processing applications. The social media most popular with users in 2020 were identiﬁ ed in the study. Statistical indicators for assessment of users’ feedback, available now for statistical assessments of social media communities, are given. The study revealed several problems which solutions would require, apart from a multifaceted and complex approach to collection and processing, highly competent teams of specialists in various subject ﬁ elds, including experts in computations, experts in machine learning and statisticians.
Strategic and Innovative Areas in the Development of National Migration Policy in the Context of Macroeconomic Growth of the Ukrainian Economy
(Національна академія статистики, обліку та аудиту, 2022) Bulakh T.; Zalubovska S.; Kashcheieva G.
The distinctive features of the Ukrainian migration policy today are inadequate administrative, legal and social regulation of migration processes, creating bureaucratic barriers in public administration bodies. These problems call for solutions that would promote consolidation of democracy and observation of human rights in Ukraine, its integration in the global community, on the one hand, and enhancement of the national security, on the other. Being subject to broad-scale political debate in scientific and political circles of Ukraine, the migration problem needs continuing research. The article analyzes performance and trends in the migration policy of Ukraine. Its features and efficiency are revealed. It was found that the main characteristics of the country’s external migration are: dominance of labor migrants among the migrant categories; by gender structure, labor migration is most common among men. The main destinations of labor migration are Poland, Slovakia, Czech Republic, Hungary. The main characteristics of internal migration are the continuation of the trend towards urbanization, with the decreasing rural population and increasing urban population. High migration losses of the population are characteristic of the Western and South-Western regions of Ukraine. Most people changed their place of residence for Kharkiv, Kyiv and Dnipropetrovsk regions. It was found that the migration policy of Ukraine is characterized by low efficiency. At the moment, migration processes are spontaneous. And this leads to an increase in the disproportion of regional labor markets, increasing social tensions, the formation of conditions for the spread of ideas of national intolerance among the Ukrainian population. The main reasons behind the growing migration activity in Ukraine are highlighted: the instability of the socio-economic environment, decreasing salary rate, overall welfare and quality of life. Measures to improve the migration policy of Ukraine are proposed.
Studies of the Logistics Services Market: Information and Analytical Support and a System of Statistical Indicators
(Національна академія статистики, обліку та аудиту, 2020) Hrynchak N.
Information and analytical database for the market support is required to prevent communications of contradictory information to higher levels of management, with adverse effects for the process of taking rational management decisions. The article’s objective is to substantiate the information and analytical support for studies of the logistics services market, with constructing a system of statistical indicators for this market assessment, to be laid as the solid basis for elaborating medium-term and long-term strategies and policies of the logistics services market in Ukraine. A deﬁ nition of information and analytical support for studies of the logistics services market is given; a review of secondary sources of data for this market studies is made. A conceptual model for information and analytical studies of the logistics services market is proposed. The key statistical indicators for studies of this market are identiﬁ ed, with substantiating the feasibility of their use in computing multivariate indicators for the assessment of performance and capacities of the logistics services market in Ukraine. The core criteria to be met by the abovementioned system of statistical indicators are highlighted. A system of statistical indicators for the assessment of the logistics services market is proposed, containing four modules. It allows for diagnosis of this market performance and tendencies, with accounting for the impact of other related markets and activities, and for forecasting. This system, constructed with consideration to the global practice, is designed for comprehensive studies of the logistics services market.
The Accounting Support of the Logistics Strategy in Business Management for Security Purposes
(Національна академія статистики, обліку та аудиту, 2021) Pylypenko O.; Yurchenko O.
The need in elaborating and implementing innovative decisions for performance enhancement of the logistics management in business enterprises has increased due to the high instability and uncertainty of business operation resulted from imposed quarantine restrictions due to the pandemic of coronavirus and fluctuations of exchange rates, which raises the importance of studies focused on improvements in the conception of accounting support of logistics operations from the business security perspective. The essence of neologistics as an innovative vector in the logistics activities is shown, with highlighting the advantages gained by business enterprises from its implementation. The authors’ framework of the accounting support for logistics operations on purchases of material assets and implementation of an innovative logistics strategy in business management for business security purposes is proposed. It is based on the three vectors of the integrated accounting support of the logistics strategy in business management: organizational vector, methodological vector, and vector of control. It is emphasized that the implementation of this framework is capable to increase the significance of criteria used in performance assessment of accounting, such as reliability, completeness, analytical relevance and timeliness of data. Factors were determined as part of this framework, allowing business enterprises that have implemented integrated planning, economic analysis, accounting and control of data processing to broaden the range of decisions on cost reduction in logistics without affecting the quality of products or services; the resulting modifications in the accounting objectives are given. It is shown how this framework, once implemented, will change the accounting practices of business enterprises pertaining to recording of logistics costs.
Transforming Budget Management within the Public Finance System under Fiscal Consolidation
(Національна академія статистики, обліку та аудиту, 2026) Sidelnykova L. P.
The public finance system of Ukraine operates under unprecedented geopolitical and security challenges that have resulted in a substantial widening of fiscal imbalances. The rapid growth of defense expenditures amid a narrowing tax base undermines the effectiveness of traditional budget management instruments. Under these circumstances, an objective need for a radical transformation of domestic budget management, based on flexibility and anti-crisis response mechanisms, is required to ensure the state's overall fiscal sustainability. The purpose of the study is to assess the transformation processes occurring within Ukraine's budget management system under fiscal consolidation and to substantiate managerial decisions aimed at strengthening long-term fiscal sustainability. The article sets out the results of a comprehensive analysis of the architecture of public finances of Ukraine over ten years. It demonstrates that the classical tax-based model of budget formation has undergone a radical transformation, with the share of tax revenues contracted, and non-tax revenues and large-scale external assistance in the form of grants and concessional loans having become the main sources for fiscal support. Structural shifts in the expenditure side of the consolidated budget, resulting from the dominance of security and defense expenditures and reduced financing of human capital, were explored. Trends in the rapid accumulation of public debt driven by high levels of borrowing relative to gross domestic product were identified; changes in the structure of credit support, with particular emphasis on attracting long-term international financial resources, were analyzed. It is substantiated that the hybrid financing model ensures short-term macro-financial stability while generating long-term debt and currency risks. The priority directions for improving budget management include strengthening fiscal consolidation through expenditure optimization, broadening the revenue base, reducing refinancing risks, and enhancing the institutional capacity of the medium-term budget planning system.
Value-Based Management of Fintech Companies: Business Model Analysis Aspect
(Національна академія статистики, обліку та аудиту, 2026) Aleksin, G. O.; Usherenko, S. V.; Stashchuk, D. M.
The rapid expansion of fintech has changed the structure and economic logic of financial services. Fintech firms increasingly operate as hybrid organizations that combine the scalability of technology platforms with the responsibilities and risks of regulated financial institutions. However, fast user growth, rising transaction volumes, and access to venture funding do not automatically lead to financial sustainability. This creates the need for a deeper financial analysis of how fintech companies generate revenue, manage costs, control risks, and convert digital scale into stable profitability. The research objective is to identify the key financial characteristics of the fintech business model, and to develop an analytical framework for assessing its sustainability based on revenue structure, cost dynamics, risk exposure, scalability, and monetization quality. The authors examined the main revenue streams of fintech companies, including transaction fees, interchange income, subscription payments, SaaS fees, lending spreads, payment processing income, foreign exchange margins, and embedded-finance revenues. It is shown that fintech should not be treated as a single homogeneous business model. Payment platforms, digital lenders, neobanks, financial infrastructure providers, and super-apps differ significantly in their revenue models, cost structures, capital requirements, and risk profiles. The emphasis is placed on the importance of unit economics, regulatory costs, operating leverage, revenue quality, customer monetization, and the ability to sustain profitability after the initial phase of rapid expansion. It is concluded that fintech sustainability depends not only on scale but also on recurring revenue, disciplined cost management, risk control, customer trust, and diversified monetization. The most resilient fintech business models are ones combining digital scalability with predictable revenue streams, strong compliance capacity, and a clear path from growth to risk-adjusted profitability.

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