The relevance of the research is driven by the intensification of digitalization processes, labor market globalization, the spread of remote work, and the need to ensure equal opportunities for employees in the face of crisis challenges, particularly the COVID-19 pandemic and martial law in Ukraine. Despite a substantial number of scientific studies, the issues of forming comprehensive mechanisms for inclusive human capital management in remote environments, integrating Diversity, Equity, and Inclusion (DEI) principles into HR practices, and assessing their efficiency remain insufficiently explored. The aim of the article is to substantiate the theoretical and practical foundations of inclusive approaches to human capital management in the context of remote work in organizations. To achieve this aim, a systemic, process-oriented, and human-centered approach was used, along with methods of analysis and synthesis, comparative analysis, generalization, systematization, and structural-logical modeling. As a result of the study, scientific approaches to inclusive human capital management were systematized, and four conceptual directions for its development were identified: socio-value-based, human-centered, inclusive-leadership, and strategic. It was substantiated that the modern model of inclusive management should be based on a combination of social justice principles, digital accessibility, inclusive leadership, and strategic diversity management. Key mechanisms of inclusive management in remote work conditions were identified, including organizationalmanagement, socio-psychological, technological, economic, communication, and educational-developmental ones. It was proved that implementing inclusive practices helps increase labor productivity, employee engagement, innovation activity, and organizational resilience. The scientific novelty of the research lies in the systematization of conceptual approaches to inclusive human capital management in a remote environment and the development of a generalized model that integrates social, technological, and managerial components to ensure inclusivity. The practical value of the results is in the possibility of using the proposed mechanisms and tools when shaping HR policies, DEI strategies, and staff development programs, especially to support veterans, internally displaced persons, people with disabilities, and other socially vulnerable groups. Further research prospects are related to developing a system of quantitative indicators to evaluate the efficiency of inclusive management and the empirical verification of the impact of inclusive practices on organizational performance.
The article is devoted to a comprehensive, theoretical-methodological, and applied study of modern foreign models of human resource management (HRM), as well as to identifying strategic prospects and tools for implementation of such models in domestic practice. The relevance of the research is driven by the objective need for the immediate transformation of personnel policies in Ukrainian enterprises to enhance their anti-crisis resilience, viability, and competitiveness in the international market amid global instability, geopolitical shocks, mass migration processes, and the challenges of an «extreme version» of the BANI world. The methodological foundation of the research is based on systems and cross-cultural approaches to analyzing managerial processes. To achieve the set aim, a combination of methods was used: comparative analysis (to compare Hard and Soft HRM paradigms, as well as national managerial cultures), statistical analysis (to evaluate quantitative and qualitative indicators, such as staff turnover, working hours, and investments in staffing for 2024–2025), the case study method (using global corporations like Uber, Netflix, Google, Upwork as examples), and the method of abstract-logical generalization. It is substantiated that classic foreign HRM models (American, Japanese, German) in their pure form are ineffective in Ukraine due to the specifics of the sociocultural code and the unprecedented turbulence of the environment. Key destructive challenges for domestic HR have been identified, including a severe shortage of qualified personnel and critical employee burnout. An original conception of a «hybrid resilience model» has been proposed, which harmoniously integrates Western digital tools (People Analytics, Big Data), Eastern technological discipline, and European standards for preserving human capital (Work-Life Balance). The specifics of ecosystem HR management in the context of the gig economy and the «Liquid Enterprise» conception are revealed. The application of the results is limited to the study of leading global management paradigms and the analysis of the crisis state of Ukraine’s labor market. The direction for further research is the development of precise mathematical models to assess the return on investment (ROI) from implementing comprehensive corporate wellness programs, as well as the creation of regulatory and legal recommendations for adapting current Ukrainian labor legislation to the conditions of a Liquid Workforce and asynchronous management. The practical value of the research’s findings lies in developing applied recommendations for HR directors and organization leaders on optimizing employee retention strategies and overcoming professional isolation in crisis conditions. A shift is proposed from outdated practices of strict micromanagement to managing flexible contractor ecosystems and implementing rapid adaptation systems (Onboarding-as-a-Service). Implementing the research results will help establish ethical boundaries for the use of artificial intelligence in HR processes (preventing algorithmic authoritarianism) and move businesses toward preventive mental health management, which directly impacts the protection of employee rights and the preservation of national human capital. The scientific novelty of the research lies in creating a conceptually new «hybrid model» architecture adapted to the realities of radical turbulence. This work fills existing gaps in domestic scientific thought, combining for the first time the rigid tools of algorithmic gig economy management with flexible sociocultural and psychological approaches to protecting an organization’s psychological capital.
The article examines the theoretical, methodological, and practical aspects of how a controlling system functions as an integrating link in crisis management at a modern enterprise. It is shown that in the context of global instability, increased wartime-economic risks, and digital transformations, traditional management approaches are losing efficiency, which substantiates the need to implement adaptive controlling tools. A comprehensive classification of crisis phenomena has been carried out based on key features (source of origin, area of manifestation, scale, duration, depth, level of controllability, and consequences). The relationship between specific types of crises (financial, production, organizational, personnel, marketing, investment, managerial) and the corresponding controlling tools has been systematized. A structural scheme called «The Role of Controlling in Ensuring the Efficiency, Resilience, and Adaptability of an Enterprise in Conditions of Crisis Changes» has been developed and scientifically substantiated. This illustrates how external environmental crisis challenges are transformed through the lens of KPI monitoring, scenario planning, and flexible decision-making. An expanded structural-functional «Model of the Role of Controlling in Ensuring the Efficiency, Resilience, and Adaptability of an Enterprise in Conditions of Crisis Changes» has been created. Within this model, the interaction of the controlling system with the classic management functions (planning, organizing, motivating, controlling) at both strategic and operational levels is detailed through continuous information flows and feedback loops. It is argued that strategic controlling focuses on supporting long-term resilience and adaptability (through risk management and scenario analysis), while operational controlling is aimed at maintaining current efficiency (through budgeting and variance analysis). It has been proved that continuous feedback in the model provides preventive diagnostics of weak threat signals, minimizes the time lag in making corrective decisions, and turns the destructive consequences of a crisis into transformational opportunities for the enterprise.
The article explores the theoretical and practical aspects of optimizing business processes in a company under conditions of uncertainty. The relevance of the study is due to the increasing impact of external and internal risks, the instability of the economic environment, digital transformation, changes in consumer needs, disruption of logistics connections, and the need to enhance the adaptability of economic entities. It has been identified that business processes are the foundation of effective company functioning, as they ensure the implementation of its key functions, the creation of consumer value, the rational use of resources, and the achievement of strategic goals. The essence of business process optimization is revealed as a purposeful process aimed at improving the structure, content, and mechanisms of implementing the company’s main management and operational processes. The main factors of uncertainty affecting the functioning of a company’s business processes have been systematized, including macroeconomic instability, technological changes, competitive pressure, staffing issues, information limitations, and insufficient levels of automation. The feasibility of using modern optimization tools has been substantiated, among which are business process management, Lean Management, Agile approaches, digital technologies, data analytics, and risk-oriented management. The relevance of developing an adaptive business process management mechanism has also been substantiated, which involves monitoring the environment, identifying risks, analyzing deviations, developing corrective measures, implementing changes, and evaluating results. It has been proved that comprehensive business process optimization helps reduce costs, increase productivity, improve the quality of management decisions, strengthen competitiveness, and ensure sustainable development of the company in an unstable environment.
In today’s digital age, consumers receive huge amounts of information every day, which makes it much harder for brands to grab and hold people’s attention. Visual content is now a powerful tool to tackle this problem, as images and videos can instantly convey messages and trigger emotional reactions, far outperforming traditional text formats. The key to using visual media effectively is moving from simple illustration to creating complex interactive ecosystems that reshape brand strategies. This process is especially relevant in our info-overloaded world, where visual communication helps maintain an emotional connection with customers and deliver important messages in the most accessible way. The aim of this article is to identify and describe the latest trends in using visual content in marketing communications and to explain how they impact the efficiency of promoting products and services. To achieve this aim, current sources, analytical reports, and practical cases were analyzed, which allowed summarizing the latest experience in using visual elements in marketing. The study used a set of scientific methods: theoretical and methodological analysis of professional sources in the field of visual marketing; synthesis of psychological features of information perception; comparative analysis of the efficiency of different visual formats (video, infographics, UGC); and analysis of case studies of AI technology implementation by leading brands. It has been proved that visual content has become a central element of brand-consumer interaction, attracting attention in milliseconds and ensuring better information retention (65% compared to 10% for text). The work systematized key trends: the dominance of short videos (TikTok, Reels), the growth of user-generated content (UGC), and the integration of generative artificial intelligence (DALL· E, MidJourney) for content production. Analysis of metrics showed that high-quality visuals increase engagement on social media by 130% and influence 63% of consumers’ purchase decisions more than product descriptions. The practical value of the research lies in supporting a visually-oriented approach as a global marketing trend. It has been proved that proactively implementing interactive formats, AR filters, and personalized AI visuals provides significant competitive advantages, fostering a deeper emotional connection and boosting conversion rates. Systematic integration of visual trends has been identified as a critical factor for business success in the evolving digital media landscape.
The article explores the theoretical foundations and practical aspects of using marketing business analytics tools in the system of monitoring and evaluating the effectiveness of public policy. The relevance of the study is due to the processes of digital transformation of public administration, the need to increase the efficiency of public administration and the implementation of modern approaches to data-based management decision-making. Traditional methods of assessing the efficiency of public policy do not provide sufficient operational capability, complexity and analytical depth when studying public needs, assessing the quality of administrative services and predicting the consequences of implementing State programs. The essence and role of marketing tools in business analytics have been defined as an efficient mechanism for improving the quality of public management. The key business analytics tools – Big Data, Business Intelligence platforms, CRM systems, artificial intelligence technologies, geomarketing, and social media monitoring – have been systematized, and their functional potential in public administration has been revealed. The feasibility of introducing innovative marketing approaches in public authorities has been substantiated to improve the efficiency of administrative service delivery, ensure transparency in managerial decisions, and strengthen the focus of public administration on citizens’ needs. A comprehensive model for using business analytics marketing tools to evaluate the effectiveness of public policy at the regional level has been proposed, which includes four decision-making points and feedback loops between operational, tactical, and strategic management levels. A balanced scorecard (BSC) system was developed, adapted to the specifics of the public sector, along with a six-step algorithm for implementing analytical tools in government bodies.
Corporate social responsibility (CSR) communication has become an important component of contemporary corporate strategy, contributing to organizational transparency, reputation building, and the development of long-term relationships with stakeholders. The efficiency of CSR communication depends on the motivations underlying CSR disclosures. Understanding these motivations is important for the strategic management of CSR communication and for assessing the quality and credibility of corporate disclosures. The aim of this study is to provide a comparative analysis of theoretical frameworks explaining why organizations engage in CSR communication, to identify the primary motives underlying CSR disclosures as implied by these frameworks, and to examine the implications of different theories for CSR disclosure quality. The article classifies the motives underlying CSR communication into four broad categories: economic (strategic), social (relational), legitimacy-related, and institutional. On this basis, the article compares the explanations of CSR communication offered by signaling theory, voluntary disclosure theory, resource dependence theory, stakeholder theory, legitimacy theory, and institutional isomorphism. The analysis suggests that, although these theoretical frameworks overlap, each is primarily associated with one of the four broad categories of motives. The specific motives identified in the article include reducing information asymmetries and gaining a competitive advantage by signaling superior CSR performance, securing access to critical resources, building long-term relationships with stakeholder groups and securing their support, gaining social legitimacy, conforming to legal and professional expectations, and imitating widely accepted organizational practices. The article also compares the implications of different theoretical frameworks for CSR disclosure quality. The analysis suggests that different motives are associated with varying degrees of symbolic and substantive communication. Signaling theory, stakeholder theory, and resource dependence theory appear to be more closely associated with substantive communication, whereas legitimacy theory and institutional isomorphism provide useful perspectives for understanding symbolic forms of disclosure. Because organizational CSR communication is typically driven by multiple motives simultaneously, a comprehensive understanding of CSR communication requires combining several theoretical perspectives rather than relying on a single explanatory framework.
The article explores the theoretical foundations of making management of strategic changes in a company more intelligent amid growing security challenges and accelerating digital transformation of the economy. It is found that today’s business environment is marked by high uncertainty, fast-changing conditions, and military, economic, technological, and informational risks, which calls for a rethink of traditional approaches to strategic management. The evolution of scientific approaches to strategic management, change management, and making management activities smarter is analyzed. The study shows that smart management is a new stage in the development of company management systems and involves integrating knowledge, analytical tools, digital technologies, and artificial intelligence systems into the decision-making process. The article substantiates the role of smart management in boosting a company’s adaptability to security challenges and ensuring its resilience. The concept of «intellectualization of enterprise strategic change management» has been closer defined, which is proposed to be seen as a process of integrating intelligent technologies, management knowledge, and analytical tools into the system of planning, implementing, and controlling strategic changes to ensure the long-term development and resilience of an enterprise. Current trends in the development of management intellectualization have been identified, among which artificial intelligence, Big Data, Business Intelligence, predictive analytics, and digital twins are particularly important. The need for further research in developing methodological approaches to assessing the level of intellectualization in strategic change management and creating the architecture of an intellectualized strategic management system for the enterprise has been substantiated.
The article examines the readiness of the business environment in Ukraine and four EU countries – Poland, Romania, Lithuania, and Estonia – for Data-Driven management and its association with macroeconomic competitiveness indicators. The relevance of the study is determined by the growing gap between the volumes of generated data and the ability of enterprises to use them for informed decision-making, as well as by Ukraine's unique context – the destruction of digital infrastructure due to the war and the simultaneous pursuit of European integration. A composite Data-Driven Readiness (DDR) index is constructed, aggregating five normalized digital development indicators (internet user penetration, fixed broadband density, secure internet servers, R&D expenditure, and ICT service exports) with equal weights using panel data for 2014–2024 (55 observations). The analytical tools include comparative country profiling, Spearman rank correlation, and panel regression with country and year fixed effects. The study finds that all five countries improved their digital readiness over the period, albeit at varying rates: Estonia maintained its leadership (DDR = 0.843 in 2024), Romania demonstrated the largest absolute gain (+0.473), while Ukraine's growth (from 0.092 to 0.422) effectively stalled in 2023–2024 due to war-related infrastructure destruction and a decline in R&D expenditure to 0.37% of GDP. Correlation analysis confirmed a stable association between the DDR index and labor productivity (ρ = 0.745). The strongest productivity correlates are infrastructure prerequisites for data-driven management — secure server density (ρ = 0.780) and internet penetration (ρ = 0.713). Analysis of Ukraine's gap relative to the Estonian benchmark revealed critical deficits in data security infrastructure (7% of Estonia's level) and R&D expenditure (20%). Recommendations are formulated for phased implementation of data-driven management at the enterprise level in line with analytics maturity stages and for prioritizing digitalization policy in the context of EU integration and postwar recovery.
The accelerated pace of short-term educational projects inevitably triggers cognitive overload in students. This destructively impacts knowledge architecture, skill-building processes, and the longitudinal stability of learning outcomes. Despite a massive theoretical foundation in Cognitive Load Theory, multimedia learning, semantic analysis of educational data, and self-regulation mechanisms, the operationalization of cognitive load as a direct object of adaptive management remains overlooked by researchers. Under strict time constraints, this lack of framework prevents preventive decision-making and dynamic moderation of the didactic process. This identified scientific gap determines the relevance of this study. The research aim is to theoretically explicate cognitive load as an object of adaptive management and to develop a conceptual matrix for its regulation within short-term educational projects. This research vector is realized through a complex of theoretical methods, primarily comparative and systematic-structural analysis of academic sources, synthesis, critical generalization, systematization of modern scientific paradigms, and the method of conceptual modeling. The methodological framework of the study is formed at the intersection of systems, activity-based, cognitive, and adaptive approaches, which enabled a multi-aspect substantiation of the proposed conception's architecture. The conducted study proves the feasibility of operationalizing cognitive load as a manageable substance in adaptive management. Identifying its core regulatory mechanisms enabled the design of a conceptual model that integrates student cognitive status monitoring, learning analytics tools, predictive decision-making, pedagogical scaffolding, action algorithmization, microlearning, express correction of the didactic process, and feedback loops into a closed iterative system. The engineered architecture synchronizes learning intensity with students' cognitive resources, laying a theoretical foundation for preventive diagnosis of overload risks and dynamic moderation of the educational environment. Adaptive management of cognitive load is a promising vector for modernizing intensive learning, providing a systemic convergence of screening, analytics, decision-making, and didactic correction. The scientific novelty lies in the conceptualization of cognitive pressure as a management object and the development of a model that consolidates psychological, pedagogical, and managerial levers, making it suitable for implementation in accelerated courses.
The article examines the economic and marketing determinants of enterprise sustainable development within the context of the integrative EСG approach, which combines economic (E), marketing/client-oriented (С), and managerial (G) components into a unified analytical system. The relevance of the study is driven by increasing turbulence in the external environment, transformation of market mechanisms, digitalization of the economy, and the need to develop new approaches to ensuring the long-term resilience of socioeconomic systems. It is substantiated that traditional models of sustainable development, which consider economic and marketing factors in isolation, fail to provide sufficient analytical depth and do not fully capture the effects of their interaction. The study develops a system of key determinants of sustainable development, encompassing resource efficiency, innovation potential, financial stability, client orientation, brand capital, digital consumer interaction, strategic management, and organizational flexibility. It is found that the synergistic interaction of these factors determines the level of enterprise resilience under conditions of a volatile external environment. An integral model for assessing sustainable development is proposed, represented as a weighted additive function S = αE + βС + γG, where the weighting coefficients reflect the relative significance of each group of determinants and may vary depending on industry specifics and the stage of the enterprise life cycle. Additionally, a synergy coefficient is introduced to evaluate the effect of interaction among system components and to identify the added value generated through their integration. The proposed approaches enable both quantitative and qualitative assessment of sustainable development, providing its interpretation through a system of gradations and analytical indicators. The scientific novelty lies in enhancing the conception of sustainable development through the integration of economic and marketing determinants within the ECG framework, developing an adaptive evaluation model with variable weighting coefficients, and introducing a tool for measuring the synergistic effect. The results obtained expand theoretical understanding of the nature of sustainable development and create a foundation for further research in the field of strategic management and enterprise economics.
The aim of this article is to substantiate a strategic model for the financial support of sustainable development in local communities in the context of postwar transformation, and to identify the main avenues for enhancing their financial capacity through the integration of budgetary, investment, international and innovative financial instruments. The relevance of the study stems from the need to restore the socioeconomic potential of the territories affected by military action, as well as the need to ensure the financial stability of local self-government in the context of significant structural changes in the economy, demographic losses, migration processes and limited budgetary resources. It is substantiated that efficient financial support is a key prerequisite for implementing postwar recovery policies, improving the quality of life of the population and achieving the long-term goals of sustainable development for local communities. Attention is paid to improving the inter-budgetary equalisation system, the need to introduce special targeted development grants, and compensation mechanisms to support communities that have suffered the most destruction, have taken in a significant number of internally displaced persons, or have a low level of tax capacity. A strategic model for the financial support of sustainable development in local communities is proposed, based on the integration of three interrelated components: sources of funding, strategic financial management tools, and community development outcomes. The feasibility of combining budgetary, investment, grant and partnership financing instruments as the basis for forming financially stable and competitive local communities is substantiated. Based on the research findings, key areas for enhancing the financial capacity of local communities in the postwar period have been identified, including the development of the local economy, broadening the revenue base of budgets, stimulating investment activity, attracting international resources, and implementing digital financial management tools. The practical significance of the proposed approaches lies in their potential for use by local authorities when developing strategies for the development of territorial communities, postwar recovery programmes, and mechanisms to improve the efficiency of financial resource management.
The article examines the risks associated with the use of artificial intelligence in the processes of digitalized staff management under the conditions of the digital transformation of modern companies. The economic essence of the risk concept in the context of intelligent algorithms application in the HR domain is revealed as the probability of deviations of managerial decision outcomes from expected parameters under the influence of uncertainty factors. The specific features of risk formation in artificial intelligence systems are identified, due to the nonlinearity of models, the opacity of their functioning and their dependence on the quality of training data. A classification of the risks associated with the use of artificial intelligence according to the groups (ethical and legal, social and strategic, technical) was carried out, also their interrelationship and systemic impact on the efficiency of HR processes functioning were analyzed. Particular attention is devoted to practical examples of the manifestation of algorithmic bias, violations of confidentiality and privacy, opacity of decision-making processes, technological unemployment, and dehumanization within the processes of contemporary digitalized staff management. The technical risks associated with the functioning of artificial intelligence models were examined, in particular hallucinations, model collapse, and model degradation arising during the processes of their training and operation. The necessity of a comprehensive approach to risk management throughout the entire life cycle of an AI system, from the development stage to post-deployment monitoring, was substantiated. A system of measures aimed at minimizing risks was proposed, including the use of explainable, trustworthy, and collaborative artificial intelligence as complementary approaches to ensuring the transparency, security, and efficiency of digital HR systems. An authorial interpretation of minimizing the risks associated with the implementation of artificial intelligence in digitalized staff management was formulated, ensuring a balance between the technological efficiency of the leading digital technology and the preservation of the key role of humans in the HR processes of modern companies.
The article explores the theoretical foundations of creative management of economic development for economic entities in the context of postwar recovery of the economy of Ukraine. Based on an analysis of modern Ukrainian and foreign research, scientific approaches to defining the concepts of «management», «creativity», «creative management», «development», «economic development», «economic entities», and «postwar recovery» are systematized. It was found that modern management approaches are increasingly focused on flexibility in decision-making, adaptability, innovation, and the ability of economic entities to effectively respond to changes in the external environment. It was also determined that creativity in current research is viewed as a strategic resource for enterprise development, related to generating innovative ideas, leveraging creative potential, and ensuring competitiveness. It is substantiated that creative management is formed through a combination of management theory, innovative development, knowledge management, and the creative economy, and is aimed at creating unconventional management decisions, developing intellectual potential, and ensuring the strategic resilience of economic entities in the face of transformational changes. It is noted that economic development in modern conditions should be considered not only as a process of quantitative growth in economic indicators but also as a system of qualitative, structural, and innovative changes aimed at ensuring long-term competitiveness and adaptability of enterprises. It has been proved that in the context of postwar recovery of the economy of Ukraine, the adaptability of management, innovation, digitalization, and the ability of economic entities to implement creative development mechanisms become particularly important. It is substantiated that creative management is one of the key factors in ensuring economic development and improving the efficiency of economic entities in the context of postwar recovery of the economy.
This article examines the challenge of ensuring an enterprise’s organisational resilience in the face of growing uncertainty in the external environment, accelerating change and increasingly complex management processes. It is substantiated that traditional management models, based primarily on centralised decision-making and reacting to problems that have already arisen, do not always ensure the necessary speed of adaptation of the enterprise to contemporary БІЗНЕСІНФОРМ № 6_2026 481 www.business-inform.net challenges. The need to develop approaches focused on building the enterprise’s internal capacity for self-regulation, timely identification of changes and adjustment of its own activities is identified. The aim of the study is to develop theoretical principles regarding the formation of adaptive self-management within an enterprise as a mechanism for ensuring organisational resilience in conditions of uncertainty, and to define the role of a risk-oriented approach in internal self-regulation processes. The authors demonstrate that adaptive self-management is a mechanism for maintaining the dynamic organisational resilience of an enterprise, based on a combination of the autonomy of organisational centres of responsibility, information exchange, internal coordination and feedback. It has been found that, in conditions of uncertainty, it is of paramount importance for an enterprise not only to respond to external and internal changes, but also to formulate management responses independently, without excessive reliance on centralised managerial influence. The authors propose a conceptual model of adaptive self-management of an enterprise as a mechanism for ensuring organisational resilience, which includes information-analytical, organisationalregulatory, managerial-operational and digital-infrastructural components. The role of a risk-oriented approach within this model is explored as a tool for transforming information about potential deviations and changes in the environment into timely management decisions. The scientific novelty of the study lies in the deepening of the theoretical foundations of adaptive management through the substantiation of adaptive self-management as a system of internal self-regulation within an enterprise, ensuring a balance between the autonomy of structural elements and the strategic coherence of activities. The practical significance of the results lies in the possibility of using the proposed approach to develop more flexible organisational structures and ensure the sustainable functioning of enterprises under conditions of uncertainty.
The relevance of this study into the adaptation of production systems used by light commercial vehicle manufacturers lies in the need to ensure business continuity during periods of turbulence, which have shaken the global economy in recent years. The aim of this article is to identify the key factors influencing the competitiveness of modern production systems used by car manufacturers in the light commercial vehicle segment, as this category of vehicles is one of the most vulnerable to global shocks, and, on this basis, to develop recommendations for adapting production systems to current crisis situations in the market. The research employed the following general scientific research methods: generalisation, systematisation, observation, description, analysis, comparison, synthesis, and historical and logical methods. This article examines the key elements of competitiveness in the production systems of light commercial vehicle manufacturers in the context of current economic uncertainty. The study has proved that the ability of a company's production system to adapt to the conditions of a turbulent market depends on the logic of its organisation. To compare the characteristics of each type of system, the production models of Toyota Motor Corporation, Volkswagen AG and Ford Motor Company were examined. The analysis of each company was based on an examination of their inventory turnover ratios. The data were analysed over time, identifying periods when the indicator declined, along with the corresponding causes and effects on the enterprise’s production system. Based on historical data, future trends for each enterprise were projected using polynomial regression, which is applied during periods of data fluctuation. For each enterprise, risks, benefits and potential recommendations were outlined to improve the production system’s ability to adapt to current market challenges.
The article presents a comparative analysis of the innovation development of Ukraine and the European Union as a precondition for shaping an effective state innovation policy in the context of European integration and the post-war recovery of the national economy on the basis of high-tech growth. The purpose of the article is a comprehensive comparison of the innovation systems of Ukraine and the EU across the quantitative, legal, institutional and strategic dimensions, and, on this basis, the substantiation of priority directions of public policy. Methods of comparative, statistical and structural-logical analysis are used. It is established that the intensity of R&D expenditure in Ukraine (about 0.33% of GDP) is almost seven times lower than the EU average (about 2.2% of GDP), while, according to the European Innovation Scoreboard 2025 methodology, Ukraine belongs to the group of emerging innovators, performing below 70% of the EU average. It is proved that the gap between the innovation systems of Ukraine and the EU is systemic rather than fragmentary and covers the obsolescence of the basic legislation, the absence of a single centre of innovation policy formulation, the lack of technology-scaling infrastructure (Pilot Plants, FOAK), and the non-integration of innovation and industrial strategies. A set of policy measures is substantiated along three directions — to adopt (legal acts), to create (institutions) and to develop (strategies) — the implementation of which would allow forming a unified national innovation development system of Ukraine, approximated to the European model. The results of the study can be used by public authorities in developing legislative and strategic documents in the field of innovation policy.
The article examines the financial risks of implementing Ukraine’s reconstruction programs under conditions of prolonged wartime uncertainty, high dependence of the State budget on external financing, and the need to attract private capital to postwar recovery processes. Based on systemic, institutional, and comparativehistorical approaches, the key groups of risks affecting the efficiency of reconstruction are systematized: macrofinancial, debt-related, demographic, institutional, corruption-related, legal, and insurance-related risks. It is substantiated that Ukraine’s macrofinancial resilience largely depends on the regularity of international assistance, continued cooperation with the IMF, public debt control, balance of payments stability, and the government’s ability to minimize inefficient budget expenditures. The impact of the demographic crisis on the economy’s absorptive capacity is revealed: population outflow, internal displacement, mobilization of working-age groups, and labor shortages limit the possibility of rapid and productive absorption of external resources. The article analyzes the dilemma of using frozen sovereign assets of the Russian Federation as a potential source of reconstruction financing. It is shown that direct confiscation of such assets has significant financial potential but is accompanied by legal, reputational, and systemic risks for European financial infrastructure, whereas the Extraordinary Revenue Acceleration mechanism is a more balanced interim instrument for resource mobilization. Corruption-related threats in reconstruction processes are systematized at the stages of planning, project selection, cost estimation, procurement, implementation, and acceptance of completed works. It is proved that the DREAM digital ecosystem can serve as an important tool of transparency and coordination, but its efficiency depends on integration with audit procedures, law enforcement mechanisms, and real accountability for violations. Based on the analysis of the Marshall Plan and the reconstruction experiences of Afghanistan, Iraq, and Bosnia and Herzegovina, it is argued that the success of reconstruction is determined not only by the volume of external assistance but also by the quality of institutions, the presence of conditionality, efficient control, and the strategic orientation of financing. The role of war risk insurance as a market-based derisking mechanism necessary for attracting private investors is substantiated. A set of strategic priorities for minimizing the financial risks of reconstruction is proposed: maintaining macrofinancial discipline; overcoming demographic constraints; strengthening anti-corruption control; cautious use of revenues from frozen Russian assets; mandatory application of DREAM; and development of a multilayered war risk insurance system.
The article examines the problems and prospects of using stock market instruments to finance the transformation of railway transport enterprises in the context of deepening structural changes in the transport and logistics system of Ukraine, a reduction in transportation volumes, an increase in the investment needs of the industry and the limitations of traditional sources of financial support. The current trends in the functioning of railway transport enterprises are analyzed and it is found that the implementation of the processes of infrastructure modernization, rolling stock renewal, digitalization of production and logistics processes, and environmental transformation requires the attraction of significant amounts of long-term investment capital. The international and domestic experience of using stock market financing instruments, in particular corporate, infrastructure, green and Eurobonds, is studied. Systemic barriers to the use of stock market capital by railway transport enterprises have been identified and the key contradictions in the use of stock market instruments for financial support of transformation processes, which arise between the scale of the industry’s investment needs and the limited internal sources of financing, the long-term nature of infrastructure projects and investors’ requirements for profitability and liquidity, the need to attract private capital and the features of the State-centric model of railway transport management, have been substantiated. A list of stock market instruments that can be used to finance transformation projects of railway transport enterprises has been formed, and the advantages and risks of their application have been characterized. It has been proved that the development of stock market financing mechanisms is capable of ensuring diversification of sources of investment resources, increasing the investment attractiveness of enterprises, strengthening their financial stability and creating prerequisites for the implementation of long-term modernization programs and postwar restoration of the railway industry.
The article presents a comprehensive study of tax revenues as a key component of the fiscal potential of Ukraine’s consolidated budget amid full-scale armed aggression. Based on an analysis of statistical data from 2021–2025, three qualitatively distinct phases of fiscal evolution were identified: pre-war stability (UAH 1,453.8 billion, or 26.7% of GDP in 2021), crisis destabilization (a 14.2% drop in revenues, with their share in State budget income falling from 85.4% to 53.1% in 2022), and adaptive recovery (a record UAH 2,088.3 billion, or 27.1% of GDP in 2024). The conceptual and categorical framework of the study was clarified: the hierarchical relationship between the concepts of «fiscal potential», «tax potential», and «tax potential» was substantiated, a fiscal efficiency coefficient was introduced, as well as the concept of a structural fiscal gap. It has been found that martial law creates a double destructive effect – simultaneously reducing actual revenue levels and degrading the very base of fiscal potential. Using correlation-regression analysis methods (WLS, 2017–2025, R2= 0.963), the elasticity of tax revenues with respect to key factors was determined: wage fund (0.91), nominal GDP (0.87), and import volume (0.74); it was found that a 1 percentage point increase in the shadow economy reduces revenues by 0.3–0.5% of GDP, and the structural gap from martial law is estimated at UAH –342.4 billion annually. Three scenarios for forecasting revenues for 2026–2028 were developed: base (UAH 2.480–3.050 billion, 22.6–23.8% of GDP), optimistic (UAH 2.750–3.800 billion, approaching the target level of NSD-2030 at 27% of GDP), and pessimistic (UAH 2.150–2.420 billion, 20.6–20.9% of GDP); the inter-scenario gap in 2028 is UAH 1.380 billion (≈10% of GDP). A set of practical recommendations has been formulated to boost fiscal potential: reducing the shadow economy (+1.5–2.0% of GDP), reforming the simplified taxation system (+0.5–0.8% of GDP), harmonizing excise and customs policies with EU standards (UAH +80–120 billion), reforming property taxation, and improving medium-term forecasting. A systemic implementation of these measures will help increase revenue share to 26–27% of GDP, reduce the budget deficit to 3.8% of GDP, and lower dependence on external financing.
