TIME DESCRIPTION OF ECONOMIC REFORMS
type: channel
description: Founded in: 2010 Field of science and issues in focus: coverage for socio-economic development of Ukraine, methodological and applied problems of modern economics, studies in economics, management, production and business; experience reforms in all spheres of economic activity. The edition is included in the List of Scientific Professional Publications of Ukraine (Category "Б") by the Ministry of Education and Science of Ukraine № 1301 of 15.10.2019. Fields of knowledge and specialties: Fields of knowledge Specialties in Ukrainian Specialties in English (ISCED-F 2013) С (05) Social Sciences, Journalism, Information and International Relations C1 (051) Економіка 0311 Economics D (07) Business, Administration and Law D1 (071) Облік і оподаткування 0411 Accounting and taxation D2 (072) Фінанси, банківська справа, страхування та фондовий ринок 0412 Finance, banking and insurance D3 (073) Менеджмент 0413 Management and administration D4 (281) Публічне управління та адміністрування 0413 Management and administration D5 (075)Маркетинг 0414 Marketing and advertising D7 (076) Торгівля 0416 Wholesale and retail sales J (24) Transport and services J2 (241) Готельно-ресторанна справа та кейтеринг 1013 Hotel, restaurants and catering ISSN: 2221-8440 (Print); 2663-2896 (Online) Media identifier No. R30-01721 (Decision dated 10/26/2023 No. 1146). Indexing: Vernadsky National Library of Ukraine, NRAT; «Ukrainika naukova»; «Dzerelo»; Ulrichsweb Global Serials Directory; OCLC WorldCat; Scientific Indexing Services, International Innovative Journal Impact Factor (IIJIF), Index Copernicus, Research of Bible, Google Scholar, ErihPlus, Scillit, OUCI DOI CrossRef Founders: Volodymyr Dahl East Ukrainian National University; National Aerospace University «Kharkiv Aviation Institute» EDRPOU code: 02066769 Founder's ROR: https://ror.org/048j5n646 DOI prefix: 10.32620/cher Editor-in-Chief: Tetyana Calinescu, Doctor Sciences of Economics, Professor. Editorial office address: 61070, Kharkiv, 17 …
publisher: Національний аерокосмічний університет "ХАІ"
language: en-US
publication name: TIME DESCRIPTION OF ECONOMIC REFORMS
issn: 2221-8440
copyright: Автори залишають за собою право на авторство своєї роботи та передають журналу право першої публікації цієї роботи на умовах ліцензії Ліцензії Creative Commons Із Зазначенням Авторства — Некомерційна 4.0 Міжнародна, котра дозволяє іншим особам вільно поширювати (копіювати і розповсюджувати матеріал у будь-якому вигляді чи форматі), змінювати, реміксувати, трансформувати, і брати матеріал за основу на наступних умовах: Зазначення Авторства — Ви маєте вказати автора, розмістити посилання на ліцензію та вказати чи було внесено зміни до твору. Ви можете зробити це у будь-який розумний спосіб, але так, щоб не створювати враження стосовно того, що ліцензіар підтримує чи схвалює вас або ваше використання твору. Некомерційна — Ви не можете використовувати матеріал для комерційних цілей. Без додаткових обмежень — Ви не можете висувати додаткові умови або застосовувати технологічні засоби захисту, що обмежують права інших на дії дозволені ліцензією
items: DIRECTIONS FOR INCREASING THE ROLE OF AGROTOURISM IN DIVERSIFYING ECONOMIC DEVELOPMENT
items: FORMATION OF FUNCTIONALITY OF LOCAL SELF-GOVERNMENT BODIES ON INNOVATIONS
items: STRENGTHENING INTERNAL CONTROL SYSTEMS AND THE APPLICATION OF MODERN TECHNOLOGIES: THE CASE OF AZERBAIJAN
items: PRIORITY DEVELOPMENT OF THE GREEN ECONOMY IN AZERBAIJAN
items: THE ESSENCE AND FORMS OF CUSTOMER SERVICE IN PASSENGER AIR TRANSPORTATION
items: ACCOUNTING, ANALYTICAL AND METHODOLOGICAL SUPPORT FOR THE AUDIT OF FORECAST FINANCIAL STATEMENTS
items: ACCOUNTING POLICY FOR DIGITAL ASSETS UNDER DIGITALIZATION: DISCLOSURE AND GOVERNANCE
items: ANALYSIS OF METHODOLOGICAL APPROACHES TO MANAGEMENT OF FINANCIAL POTENTIAL OF ECONOMIC ENTITIES
items: FORMULATION OF FINANCIAL POLICY FOR SUSTAINABLE DEVELOPMENT OF ENTERPRISES AS A TOOL FOR IMPROVING THE EFFECTIVENESS OF VALUE-ORIENTED MANAGEMENT
items: INSTITUTIONAL DEVELOPMENT DYNAMICS OF STATE FINANCIAL CONTROL IN AZERBAIJAN
items: FINANCIAL AND INSTITUTIONAL MECHANISM FOR ENSURING DEFENSE PROCUREMENT IN CONDITIONS OF MILITARY UNCERTAINTY
items: ANTI-CRISIS INSTRUMENTS FOR MANAGING THE ECONOMIC SECURITY OF AN ENTERPRISE
items: FORMATION OF A STRATEGY FOR INNOVATIVE DEVELOPMENT OF DEVELOPMENT ENTERPRISES IN THE CONSTRUCTION SPHERE IN THE CONDITIONS OF DIVERSIFICATION OF SOURCES OF FINANCING
items: DIGITAL MARKETING AS A FACTOR IN FORMING BUSINESS REPUTATIONAL SECURITY: INTERNATIONAL CASES
items: HE IMPACT OF CRISES ON MARKETING PRICING AND CONSUMER BEHAVIOR

DIRECTIONS FOR INCREASING THE ROLE OF AGROTOURISM IN DIVERSIFYING ECONOMIC DEVELOPMENT
type: item
description: Formulation of the problem. In oil-dependent countries, the elimination of this dependence and the changes in the international market situation, the effective adaptation of the country's economy, and the diversification of economic development directly depend on it. In this regard, the development of agrotourism in solving such a complex problem as the diversification of economic development plays an important role in terms of both obtaining additional income and expanding employment. In this regard, the purpose of the study is to analyze the specific features of the diversification of economic development and to identify measures aimed at increasing the role of agrotourism in the diversification of economic development. The object of the study is the socio-economic relations that arise in the process of transforming the traditional economic system towards a green economy and sustainable development. The subject of the study is the theoretical and methodological foundations, economic instruments, mechanisms of state regulation and institutional conditions that ensure the transition to a green economy. The methodology of the study consists of examining the experience of countries around the world in diversifying economic development and, based on these experiences, analyzing issues related to determining the role of agritourism in diversifying economic development. The main hypothesis of the study. It is assumed that the transition to a green economy is not only an imperative of environmental safety, but also a powerful driver of long-term economic growth based on innovation, energy efficiency and the creation of new "green" jobs. The effectiveness of this transition depends on the synergy between clear state policy, private investment and civil society activity. Presentation of the main material. As a result of the research conducted, the need for diversification of economic development is substantiated and it is concluded that the development of agrotourism plays …
creator: Anar Ali oglu Azizov
creator: Anar Balabey oglu Malikov
rights: Copyright (c) 2026 Anar Ali oglu Azizov, Anar Balabey oglu Malikov
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 6
ending page: 13
doi: 10.32620/cher.2026.1.01

FORMATION OF FUNCTIONALITY OF LOCAL SELF-GOVERNMENT BODIES ON INNOVATIONS
type: item
description: Problem statement. The relevance of the topic is due to the need to increase the capacity of local self-government bodies to effectively respond to modern socio-economic challenges in the context of decentralization, post-war recovery and European integration of Ukraine. The formation of innovative functionality of local self-government bodies is the main prerequisite for digital transformation, sustainable development of territorial communities and improving the quality of public services. The purpose of the article is to form the functionality of local self-government bodies regarding the use of innovations. Methods used in the study: systematization and generalization, tabular, grouping, etc. The hypothesis of the study was the assumption that the formation of the functionality of local self-government bodies regarding the use of innovations should take place within the framework of the development of the strategy for the development of the territorial community. Summary of the main material: it is substantiated that the formation of the functionality of local self-government bodies on innovations is a necessary prerequisite for increasing the capacity of territorial communities for sustainable development, recovery and adaptation to modern socio-economic challenges. It is proved that the effective implementation of innovation policy at the local level requires institutional consolidation of the relevant functionality through the creation or strengthening of specialized units, introduction of positions of innovation managers and expansion of the powers of local self-government bodies in the areas of digital transformation, economic, energy and spatial innovations. The strategic goal, operational task, activities, expected results, indicators, responsible persons and the period of formation of the functionality of the innovation unit are determined on the example of the Feodosia rural territorial community in the areas of development. As well as five interrelated …
creator: Інна Володимирівна Заблодська
creator: Оксана Олександрівна Ромахова
creator: Костянтин Сергійович Новіков
rights: Copyright (c) 2026 Інна Володимирівна Заблодська, Оксана Олександрівна Ромахова, Костянтин Сергійович Новіков
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 14
ending page: 22
doi: 10.32620/cher.2026.1.02

STRENGTHENING INTERNAL CONTROL SYSTEMS AND THE APPLICATION OF MODERN TECHNOLOGIES: THE CASE OF AZERBAIJAN
type: item
description: Formulation of the problem. This study examines how modern technologies have been integrated into internal control systems in Azerbaijan between 2020 and 2025, focusing on financial institutions, large enterprises, and the public sector. The purpose of the study. The purpose of the study is to comprehensively analyze the current state of internal control systems in Azerbaijan and substantiate ways to improve them through the introduction of modern technologies to increase the efficiency of corporate governance and financial transparency. The object of the study is the organizational, methodological and technological aspects of strengthening internal control systems through the implementation of modern digital technologies and innovative monitoring tools. Research methods. Using a descriptive-analytical methodology based on secondary data, regulatory documents, corporate reports, and international assessments, the paper evaluates the extent to which digitalization, automation, data analytics, and continuous control mechanisms have strengthened internal control effectiveness. The main hypothesis. The introduction of modern digital technologies (including automation systems, data analytics, artificial intelligence, and blockchain) into the internal control systems of Azerbaijani organizations will significantly increase their efficiency, reduce operational risks, improve the detection of financial violations, and ensure greater transparency of business processes, which will contribute to the overall strengthening of corporate governance in the country. Present of the main material. The findings indicate substantial progress in technology-enabled controls parallel to Azerbaijan’s rapid advancement in e-government and enterprise digitalisation. The introduction of risk-based regulatory frameworks, expanded use of ERP systems, automated transaction monitoring, and data analytics within internal audit functions has contributed to higher reliability of financial reporting, …
creator: Elmira Magomedovna Gojaeva
creator: Aysun Behbudova
rights: Copyright (c) 2026 Elmira Magomedovna Gojaeva, Aysun Behbudova
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 23
ending page: 33
doi: 10.32620/cher.2026.1.03

PRIORITY DEVELOPMENT OF THE GREEN ECONOMY IN AZERBAIJAN
type: item
description: Formulation of the problem. The transition to a green economy is one of the key directions of global development; however, the decarbonization process is accompanied by significant risks that can weaken the economic security of a state. This study applies comparative analysis of international experiences and statistical data to evaluate the economic and social impacts of green policies. The purpose of the study. Additionally, the paper emphasizes the importance of adapting global decarbonization frameworks to the specific economic structure of resource-dependent states such as Azerbaijan, highlighting the need for flexible policy tools. The object of the study is the organizational, methodological and technological aspects of strengthening internal control systems through the implementation of modern digital technologies and innovative monitoring tools. Research methods. Using a descriptive-analytical methodology based on secondary data, regulatory documents, corporate reports, and international assessments, the paper evaluates the extent to which digitalization, automation, data analytics, and continuous control mechanisms have strengthened internal control effectiveness. The main hypothesis. The findings provide practical guidance for policymakers, businesses, and energy planners in implementing sustainable strategies. Present of the main material. This paper analyzes the main threats that arise during ecological transformation: financial, technological, energy-related, institutional, and social. The shift toward green technologies requires large-scale investments, which increase fiscal pressure, create risks of growing external dependence, and widen the technological gap. Additional threats emerge in traditional economic sectors, including declining competitiveness of the hydrocarbon industry and the need to restructure industrial infrastructure. Special attention is given to Azerbaijan, which, following COP29, intensified its policies aimed at developing renewab…
creator: Fatima Akbar Huseynova
rights: Copyright (c) 2026 Fatima Akbar Huseynova
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 34
ending page: 39
doi: 10.32620/cher.2026.1.04

THE ESSENCE AND FORMS OF CUSTOMER SERVICE IN PASSENGER AIR TRANSPORTATION
type: item
description: Formulation of the problem. The role of customer service in passenger air transportation has expanded sharply in recent years and has become one of the key factors shaping competitive advantage in the aviation sector. Service quality, the development of digital touchpoints, operational information flow, post-flight support, and personalized service models have emerged as strategic elements directly affecting airlines’ market position. In this context, the study examines the essence of customer service, provides a structured classification of service forms, and analyzes their correlation with economic outcomes for the period 2019–2025. The purpose of the study is to analyze the essence and forms of customer service in passenger air transportation. The object of the study is the organizational, methodological and technological aspects of strengthening internal control systems through the implementation of modern digital technologies and innovative monitoring tools. Research methods. Using a descriptive-analytical methodology based on secondary data, regulatory documents, corporate reports, and international assessments, the paper evaluates the extent to which digitalization, automation, data analytics, and continuous control mechanisms have strengthened internal control effectiveness. The main hypothesis. Customer service in passenger air transportation has developed dramatically in recent years and has become one of the key factors shaping competitive advantage in the aviation sector.. Present of the main material. A descriptive statistical analysis, multidimensional analysis, multidimensional scaling, and cause–effect correlation assessments were applied in the study. Data from organizations such as ICAO, IATA, ACI, as well as reports from Heydar Aliyev International Airport, the Azerbaijan State Statistics Committee, and the Schengen Aviation Research Center were utilized. Additionally, academic sources from Scopus/Web of Science databases were incorporated. Analyt…
creator: Asif Musazada Fidan
rights: Copyright (c) 2026 Asif Musazada Fidan
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 40
ending page: 49
doi: 10.32620/cher.2026.1.05

ACCOUNTING, ANALYTICAL AND METHODOLOGICAL SUPPORT FOR THE AUDIT OF FORECAST FINANCIAL STATEMENTS
type: item
description: Problem statement. The article is devoted to the study of the theoretical and methodological principles of the audit of forecast financial statements in the context of the requirements of International Auditing Standards and the improvement of the tools of its accounting and analytical support. The purpose of the study is to develop the theoretical and methodological principles of the audit of forecast financial statements in accordance with the requirements of International Auditing Standards on the basis of improving the tools of accounting and analytical support, focused on improving the quality of the evidence base and the objectivity of the assessment of forecast information for stakeholders. The object of the study is the process of auditing forecast financial statements of enterprises. Methods used in the study: scientific knowledge, generalization method, comparison, logically – meaningful, induction and deduction methods, analysis. The hypothesis of the study is that the formation of methodological support for the audit of forecast financial statements (in accordance with the International Standard on Assurance Engagements (ISA 3400) "Review of Forecast Financial Information") based on improving accounting and analytical tools will contribute to obtaining a sufficient evidence base for assessing the validity of management assumptions and the reliability of forecast indicators, as well as increasing stakeholder confidence. Presentation of the main material. The prerequisites for the audit of forecast financial statements are substantiated. The feasibility of applying procedures for forming an audit evidence base by cleaning and normalizing accounting information from the influence of random factors and extraordinary events is proven, which allows to ensure the comparability of actual results of past periods with forecast financial information. The procedures for verifying the consistency between the forecast balance sheet and data from forecast reports on fi…
creator: Руслан Олександрович Костирко
rights: Copyright (c) 2026 Руслан Олександрович Костирко
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 50
ending page: 59
doi: 10.32620/cher.2026.1.06

ACCOUNTING POLICY FOR DIGITAL ASSETS UNDER DIGITALIZATION: DISCLOSURE AND GOVERNANCE
type: item
description: Formulation of the problem. The article examines the specific features of forming accounting policy for digital assets in the context of digitalization, with an emphasis on measurement, disclosure and corporate governance. Current regulatory requirements and standards provide a general methodological framework but do not fully reflect the specific nature of digital assets, which gives rise to variability in practices for their classification, valuation and disclosure. The aim of the research is to substantiate practically oriented approaches to improving accounting policy for digital assets, taking into account IFRS requirements, EU regulatory initiatives and the peculiarities of corporate governance in the context of digitalization. The object of the research is the accounting policy for digital assets. The methods of the research. The study employs general scientific methods of analysis and synthesis to process the requirements of IFRS and the practical experience of economic entities; methods of comparison, generalization and specification to analyse regulatory initiatives and authoritative publications; and a systems approach to identify interrelationships among elements of accounting policy, disclosure and corporate governance mechanisms. The hypothesis of the research. In the absence of a specialised International Financial Reporting Standard for digital assets, accounting policy plays a key role in upholding the principle of consistency, ensuring the qualitative characteristic of comparability in financial reporting, and reducing the risks associated with unsubstantiated professional judgements. The statement of basic materials. The research results indicate that the most critical factors for ensuring the informativeness of financial reporting are a clear definition of the scope of application of accounting policy, a standardised classification of digital assets, the formalisation of recognition and measurement criteria, and the establishment of mandatory dis…
creator: Svitlana Semenova
rights: Copyright (c) 2026 Svitlana Semenova
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 60
ending page: 65
doi: 10.32620/cher.2026.1.07

ANALYSIS OF METHODOLOGICAL APPROACHES TO MANAGEMENT OF FINANCIAL POTENTIAL OF ECONOMIC ENTITIES
type: item
description: Formulation of the problem. The modern business environment is characterized by a high level of uncertainty caused by globalization, technological changes, and economic crises. In such conditions, the financial potential of an economic entity acts as the foundation of its stability and competitiveness. However, the multi-aspect nature of this category leads to the absence of a unified management methodology, which complicates the development of effective management decisions. The purpose of the article is the systematization and critical analysis of available methodological approaches to managing the financial potential of an enterprise, identifying their advantages and disadvantages to substantiate the need for forming a comprehensive management system in conditions of strategic uncertainty.The object of the research is the process of managing the financial potential of economic entities. The methods used in the study include general scientific methods: analysis and synthesis (to study scientific approaches), systematization and classification (to group methodologies), comparative analysis (to identify the advantages and disadvantages of approaches), and abstraction (to formulate theoretical generalizations). The main hypothesis of the research is the effective management of financial potential is possible only through the synthesis of available approaches (resource-based, systemic, process-based, value-oriented) into a single adaptive system that considers the dynamics of the external environment and stakeholder interests. Presenting of the main material. The article examines the evolution of interpreting the concept of "financial potential" (resource-based, systemic, and resource-process approaches). A comparative analysis of modern management methods is conducted: the systemic approach, the resource-process approach, the strategically oriented approach, the program-modular approach, and a conceptual model under conditions of strategic uncertainty. It is revealed…
creator: Олена Володимирівна Гребенікова
creator: Марина Василівна Єфремова
creator: Тетяна Володимирівна Денисова
rights: Copyright (c) 2026 Олена Володимирівна Гребенікова, Марина Василівна Єфремова, Тетяна Володимирівна Денисова
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 66
ending page: 75
doi: 10.32620/cher.2026.1.08

FORMULATION OF FINANCIAL POLICY FOR SUSTAINABLE DEVELOPMENT OF ENTERPRISES AS A TOOL FOR IMPROVING THE EFFECTIVENESS OF VALUE-ORIENTED MANAGEMENT
type: item
description: Problem statement. The article is devoted to deepening the theoretical and methodological foundations of forming a financial policy for sustainable development of an enterprise in conditions of uncertainty based on a value-oriented approach. The purpose of the study is to theoretically substantiate and develop methodological support for forming a financial policy for sustainable development of an enterprise based on value-oriented management in conditions of uncertainty. The object of the study is the processes of forming and implementing financial policy for sustainable development of enterprises in the context of improving the effectiveness of value-oriented management in conditions of uncertainty. Methods used in the study: generalization and comparison method — for the analysis of theoretical approaches; logical and content analysis, induction and deduction — for substantiating the components of financial policy in the value-oriented management system and developing an algorithm for its implementation. The research hypothesis is based on the assumption that the formation of a sustainable development financial policy based on a value-oriented approach with the use of flexible tools for strategic decision-making will minimize the impact of uncertainty factors, ensure balanced growth in the market value of the enterprise, and objectively assess the effectiveness of its implementation. Presentation of the main material. The essence of the object, subject, and subjects of financial policy has been clarified and synchronized with the process of value creation, which has made it possible to form a systematic description of the elements of financial management within the framework of a value-oriented approach. An algorithm has been developed that provides a comprehensive view of the sequence of stages in the formation of a sustainable development financial policy, from express diagnostics of financial capacity to the regulation of management decisions in the system of s…
creator: Лідія Андріївна Костирко
creator: Елеонора Валеріанівна Чернодубова
rights: Copyright (c) 2026 Лідія Андріївна Костирко, Елеонора Валеріанівна Чернодубова
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 76
ending page: 87
doi: 10.32620/cher.2026.1.09

INSTITUTIONAL DEVELOPMENT DYNAMICS OF STATE FINANCIAL CONTROL IN AZERBAIJAN
type: item
description: Formulation of the problem. State financial control represents one of the fundamental instruments for ensuring transparency, accountability, and the effective use of public funds in Azerbaijan. Over the past fifteen years, the country has undergone significant reforms aimed at strengthening institutional capacity, enhancing audit efficiency, and introducing digital tools for fiscal oversight. The purpose of the study is to analyze the dynamics of institutional development of state financial control in Azerbaijan. The object of the study is the organizational, methodological and technological aspects of strengthening internal control systems through the implementation of modern digital technologies and innovative monitoring tools. Research methods. Using a descriptive-analytical methodology based on secondary data, regulatory documents, corporate reports, and international assessments, the paper evaluates the extent to which digitalization, automation, data analytics, and continuous control mechanisms have strengthened internal control effectiveness. The main hypothesis. The findings provide practical guidance for policymakers, businesses, and energy planners in implementing sustainable strategies. Present of the main material. This study analyses the institutional development dynamics of state financial control in Azerbaijan between 2010 and 2025. Using real statistical data from the Chamber of Accounts, Ministry of Finance, and State Statistical Committee, as well as secondary reports, the paper traces trends in financial violations, budgetary allocations to audit institutions, and key reform milestones. Originality and practical significance. The results indicate a progressive improvement in control mechanisms, with increasing detection of financial irregularities, greater institutional independence, and integration of digital technologies. Conclusions and prospects for further research. However, certain weaknesses remain, particularly regarding internal audit qua…
creator: Fərid Yusifov
rights: Copyright (c) 2026 Fərid Yusifov
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 88
ending page: 94
doi: 10.32620/cher.2026.1.10

FINANCIAL AND INSTITUTIONAL MECHANISM FOR ENSURING DEFENSE PROCUREMENT IN CONDITIONS OF MILITARY UNCERTAINTY
type: item
description: Problem statement. The full-scale armed aggression against Ukraine has significantly transformed the conditions for the functioning of public finance and defense procurement system, exacerbating the problem of balancing between resource efficiency and the requirements of accountability, transparency, and economic efficiency. Traditional public procurement approaches have proven to show a reduced ability to adjust to the conditions of military uncertainty, which necessitates a scientific rethinking of the financial and institutional mechanism for meeting the needs of the Armed Forces of Ukraine. The purpose of the article is to summarize theoretically and substantiate the components of the financial and institutional process of organizing defense procurement under martial law, taking into account resource scarcity, security risks, and the requirements of international partners. The object of the study is the financial and institutional transformation of the defense procurement system of Ukraine under the influence of military factors. Research methods. The research has used systemic and institutional approaches, methods of structural and comparative analysis, generalization of international practices, as well as logical and analytical methods of researching financial instruments and institutional norms for regulating procurement processes. The research hypothesis is based on the assumption that the effectiveness of defense procurement during wartime is determined by the consistency of the elements of the financial and institutional mechanism, which ensure the quality of the institutional architecture, the availability of multi-level control instruments, and the ability of the state's financial system to adapt to a high level of uncertainty. Presentation of basic material. The article analyzes the key components of the financial and institutional mechanism for providing the defense sector, in particular the features of budget financing in the context of limited domest…
creator: Олена Віталіївна Панухник
creator: Людмила Вікторівна Цюкало
creator: Тетяна Василівна Остапчук
creator: Сергій Володимирович Дяченко
rights: Copyright (c) 2026 Олена Віталіївна Панухник, Людмила Вікторівна Цюкало, Тетяна Василівна Остапчук, Сергій Володимирович Дяченко
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 95
ending page: 106
doi: 10.32620/cher.2026.1.11

ANTI-CRISIS INSTRUMENTS FOR MANAGING THE ECONOMIC SECURITY OF AN ENTERPRISE
type: item
description: Problem Statement. The contemporary business environment, prone to permanent turbulence and extreme challenges (including martial law), transforms crises into complex threats to the economic security of an enterprise. Existing approaches to classifying anti-crisis tools are often fragmented and do not provide a systemic, context-dependent mechanism for protecting key security components. The purpose of the article is to overcome this fragmentation by developing an integrated three-level classification system for anti-crisis tools of economic security management, aimed at shaping the strategic viability of an enterprise. Methods used in the study: systematic analysis of scientific literature, comparative analysis of existing classification criteria, synthesis and generalization, and systems modeling methodology. The hypothesis of the study was the assumption that the effectiveness of crisis management can be significantly enhanced through a hierarchical and integrated model that ensures the synergistic and context-dependent application of tools of varying levels of specificity and technological complexity. Summary of the main material. The proposed three-level classification model based on the criterion of application conditions is substantiated: 1) universal (basic) tools of financial control; 2) specialized tools for extreme conditions (martial law); 3)digital tools based on advanced IT (AI, blockchain, etc.). The model is presented in the form of comparative tables demonstrating the impact of each level on the components of economic security. Conclusions. Effective crisis management is determined by the ability to synergistically apply tools from all three levels within a single dynamic system. The proposed classification forms a conceptual framework for building such a system aimed at achieving strategic viability – the enterprise's capacity for continuous adaptation and transformation. Further research can be prospectively directed towards: developing quantitati…
creator: Вікорія Анатоліївна Фурсова
creator: Богдан Ігорович Русін
creator: Олександр Олегович Топольніцький
rights: Copyright (c) 2026 Вікорія Анатоліївна Фурсова, Богдан Ігорович Русін, Олександр Олегович Топольніцький
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 107
ending page: 113
doi: 10.32620/cher.2026.1.12

FORMATION OF A STRATEGY FOR INNOVATIVE DEVELOPMENT OF DEVELOPMENT ENTERPRISES IN THE CONSTRUCTION SPHERE IN THE CONDITIONS OF DIVERSIFICATION OF SOURCES OF FINANCING
type: item
description: Formulation of the problem. Ukraine’s construction sector operates under wartime disruptions while requiring innovation-driven modernisation for post-war reconstruction. The financing structure of capital investments is imbalanced: the majority of funds come from enterprises’ own resources, while bank lending and foreign investment are negligible. This constrains developers’ adoption of BIM, modular construction, and SMART solutions. The problem is the absence of a framework integrating mixed financing into the innovation strategy of development enterprises. The purpose of the article is to substantiate the theoretical and methodological principles of forming a strategy for the innovative development of development enterprises in the context of diversification of funding sources, as well as to develop practical recommendations for optimizing the structure of financial support for innovative projects in the construction sector of Ukraine, taking into account modern economic challenges and prospects for post-war reconstruction. The object is the process of strategic planning and financial provision of innovative development of real estate development enterprises. Methods: systems analysis and synthesis, statistical analysis of capital investments, comparative analysis of domestic and international practices, logical generalisation, matrix modelling. Hypothesis: financing diversification through a mixed model ensures higher innovation output and competitiveness than mono-source approaches. Basic materials. Capital investment structure has been analysed. A three-block conceptual model (diagnostic, strategic, implementation) has been developed. An original matrix matching five innovation project types with financing sources has been proposed. Five principles defined: diversification, alignment, phasing, adaptability, synergy. Originality lies in integrating innovation and financial components into a unified strategic framework and developing a resource optimisation matri…
creator: Natalya Ushenko
creator: Eleonora Tereshchenko
creator: Oksana Shkolenko
rights: Copyright (c) 2026 Natalya Ushenko, Eleonora Tereshchenko, Oksana Shkolenko
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 114
ending page: 123
doi: 10.32620/cher.2026.1.13

DIGITAL MARKETING AS A FACTOR IN FORMING BUSINESS REPUTATIONAL SECURITY: INTERNATIONAL CASES
type: item
description: Problem statement. Digitalization and the rapid expansion of online communications have fundamentally transformed the mechanisms of corporate reputation formation. In the digital environment, business reputation becomes highly sensitive to information signals, while the speed of content dissemination amplifies both positive and negative reputational effects. Under these conditions, digital marketing becomes a key instrument for managing reputational risks, stakeholder trust, and brand resilience. Traditional marketing communication approaches are no longer sufficient to ensure reputational security and require an integrated digital and analytical framework. Research objective. The objective of the research is to provide a comprehensive analysis of the role of digital marketing in forming business reputational security and to generalize international cases of using digital marketing tools to strengthen reputational resilience. Object of the research. Business reputational security as a component of enterprise economic security under digital transformation conditions. Methods used in the research. The study applies methods of analysis and synthesis, logical generalization, systemic approach, comparative analysis, case study method, classification and structuring, as well as tabular and graphical tools for presenting international practices. Basic research hypothesis. Systematic use of digital marketing tools, analytics, and online monitoring is a decisive factor in forming and maintaining business reputational security in conditions of global digital competition. Presentation of the main material of the research. The paper defines reputational security as the company’s ability to maintain trust and a positive image in the digital environment. Key digital marketing instruments (SMM, SEO, content marketing, ORM, targeted advertising, analytics) are systematized in terms of their reputational impact. Positive and negative international cases are analyzed to demonstrate h…
creator: Ірина Олександрівна Шевченко
rights: Copyright (c) 2026 Ірина Олександрівна Шевченко
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 124
ending page: 132
doi: 10.32620/cher.2026.1.14

HE IMPACT OF CRISES ON MARKETING PRICING AND CONSUMER BEHAVIOR
type: item
description: Formulation of the problem. Marketing pricing is formed in an environment of constant instability caused by economic, environmental, social, technological, and political crises. Under such conditions, traditional approaches to pricing lose their universality, and consumers perceive price as a marker of ethics, responsibility, and trust in the brand. The aim of the research is to identify the directions of influence of crisis phenomena on marketing pricing and consumer behavior, to determine the directions of adaptation of enterprises' pricing strategies to conditions of constant uncertainty, taking into account ethical, social, and reputational factors. The оbject of the research is the processes that reflect the impact of crisis phenomena on marketing pricing and consumer behavior. The methods of the research. The study is based on a systematic analysis of literary sources, classification of crises by source of origin, comparative study of cases, and generalization of empirical data. The hypothesis of the research. It is assumed that in conditions of complex crises, pricing is transformed from a purely economic instrument into a strategic mechanism for forming value, trust, and consumer loyalty. The statement of basic materials. The impact of crises on marketing pricing and consumer behavior is substantiated. Economic crises increase price sensitivity and demand for affordable offers, environmental crises shape willingness to pay a premium for sustainability, social crises reinforce the role of the ethical component of price, technological crises lead to the commercialization of security and privacy, and political crises stimulate patriotic consumption and reputation-based pricing. The originality and practical significance of the research lies in the possibility of using the results to develop flexible and crisis-resistant pricing strategies for enterprises, adapted to conditions of uncertainty. Conclusions and perspectives of further research. It is summarized th…
creator: Юрій Богданович Чаплінський
creator: Олена Ярославівна Бозуленко
rights: Copyright (c) 2026 Юрій Богданович Чаплінський, Олена Ярославівна Бозуленко
date: 2026-03-31
publication date: 2026-03-31
number: 1
starting page: 133
ending page: 141
doi: 10.32620/cher.2026.1.15