Research on special management of the export potential of agricultural enterprises in the context of European integration processes. The relevance of the topic is due to the transformation of the foreign trade environment, changes in the conditions of access of Ukrainian agricultural products to the European Union, ensuring the adaptation of enterprises to modern regulatory market requirements, logistical challenges and increased international competition. The purpose of the article is to analyze the current state of export of agricultural products in the context of European integration processes, to generalize modern approaches to managing their export potential and to substantiate the directions of improving export management to increase the competitiveness of agricultural enterprises in the European Union market. The methodological basis of the study was the methods of analysis, comparison, generalization, systematization, statistical analysis and a systemic approach. The paper examines the current state of Ukrainian agricultural exports, identifies the main trends in the development of foreign trade in the context of European integration, analyzes the impact of changes in the trade regime with the European Union, logistical factors and geographical diversification of exports on the realization of the export potential of agricultural enterprises. It summarizes modern approaches to export potential management, including strategic, adaptive, marketing, risk-oriented and innovative approaches. It identifies the main components of the modern export potential management system and substantiates the directions of its improvement, which include the diversification of sales markets, the development of production of products with higher added value, improving logistics, digitalization of management, the implementation of international quality standards and the development of a risk management system. The practical value of the results obtained is made possible by the possibility of using the proposed approaches and directions of improvement for the efficiency of managing the export potential of agricultural enterprises, increasing their competitive positions in the European Union market and expanding their presence in other international markets.
This article investigates the role of institutional capital and fiscal capacity in overcoming macroeconomic disbalances during post-conflict recovery in Ukraine. We evaluate the impact of institutional and fiscal effectors on macroeconomic stabilisation and derive policy proposals from our dynamic models. Literature treats institutional quality as an endogenous variable, difficult to operationalise for medium-term policy. We extract institutional capital as a latent principal component from observable indicators, introducing it into a nonlinear autoregressive distributed lag model with an error correction term. The novelty lies in quantifying the delay between institutional changes and macroeconomic responses. Factor analysis reveals that institutional capital quality (PC5) explains 6.9 % of the variance, whereas state fiscal capacity (PC2) explains 14.6 %. Despite its smaller share, PC5 emerges as a central driver of real GDP growth. Our estimation demonstrates that PC5 at a two-year lag has a significant positive coefficient on real GDP growth (+5.7799). This lets us claim that institutional reforms yield macroeconomic dividends with a two-year delay. The marginal return of the GDP growth circuit to PC5 is +2.64, second only to structural modernisation. The model reveals a tradeoff, since institutional capital enters the trade balance and inflation circuits negatively. Conversely, the fiscal capacity component exhibits limited aggregate effectiveness, yielding marginal returns of −0.50 on inflation and −0.34 on investment, while exerting a neutral effect on GDP growth. This indicates that an aggressive fiscalcapacity push alone cannot serve as the primary lever for recovery. The practical significance materialises in three proposals: creating an “institutional oasis” regime for service exporters with arbitration under European Union law, implementing a netting procedure for tax liabilities alongside digital administration of value added tax, and adopting the Markets in Crypto-Assets Regulation and the Organisation for Economic Co-operation and Development Pillar Two rules. These interventions raise institutional quality and fiscal efficiency for the fastest-responding segments, securing stabilisation without exhaustive nationwide reform.
The article develops the theoretical, methodological, and applied foundations for optimizing fund¬raising and investment activities based on management accounting tools and proposes an integrated model for their information support and managerial coordination. The relevance of the study is determined by the need to move from fragmented financial support of capital attraction and utilization processes towards an integrated management information system capable of supporting decisions concerning the cost of resource acquisition, resource utilization, liquidity, performance, and risks. It is substantiated that the traditional approach to ac-counting for fundraising and investment operations does not always provide sufficient detail of fundraising costs, comprehensive consideration of labor resource costs, timely forecasting of cash flows, and systematic control over the targeted use of attracted funds. The article develops an approach to adapting management accounting to the specific features of fundraising and investment processes, within which a fundraising cam-paign and an investment project are treated as independent management accounting objects. The proposed optimization model encompasses five interconnected stages: formation of an information base, planning and budgeting, management of attracted resources, performance assessment, and utilization of accumulated ex-perience for subsequent financing. The practical significance of the results lies in the possibility of applying the proposed approach to increase cost transparency, control liquidity, identify ineffective resource-attraction channels, substantiate financial decisions, and strengthen control over the targeted use of funds. The integration of management accounting with relationship management, resource planning, and budgetary control systems creates additional opportunities for timely information support of managerial decisions. The proposed model forms a closed management cycle in which performance assessment results are used to adjust subsequent plan¬ning, financing, and resource utilization.
Ukraine’s large-scale recovery needs, constrained budgetary resources, and the diversification of funding sources significantly increase the requirements for the public investment management system as an integral component of public economic governance. Under these conditions, the key challenge is not only to mobilise the necessary volume of financial resources but also to establish a governance mechanism capable of allocating them in line with strategic priorities, ensuring the sound selection of investment projects, coordinating different sources of financing, and monitoring implementation results. The purpose of the article is to substantiate the key directions of transformation of the public investment management system in Ukraine and to determine the role of digital integration in developing a coherent mechanism for the adoption, implementation, and monitoring of public investment decisions in the context of multi-source recovery financing. Based on a synthesis of the results of the public investment management system assessment and an analysis of the regulatory, legal, and strategic documents underpinning the reform, the study identifies changes in the organisation of strategic planning, project preparation and prioritisation, project portfolio formation, budgeting, financing, and public investment monitoring. The transformation of the system is found to proceed along three interrelated dimensions: institutional consolidation, procedural harmonisation, and digital integration. It is substantiated that, in the context of multi-source recovery financing, integration does not imply the unification of all funding sources and financial instruments; rather, its focal point should be the public investment project and the set of management data accompanying it throughout its life cycle. The study demonstrates that digitalisation acquires systemic importance when information exchange is ensured across strategic planning, project portfolios, budgeting, financing, procurement, implementation, and results monitoring. This creates the necessary conditions for a transition from the digitalisation of individual management procedures to end-to-end digital support for public investment decisions.
The article focuses on the development of a management model for the implementation of artificial intelligence technologies in Ukrainian industry, aimed at ensuring a transition from an enterprise’s technological and organizational readiness to measurable performance outcomes from the use of artificial intelligence. The relevance of the study is determined by the need to accelerate the digital transformation of Ukraine’s industrial sector under conditions of limited financial and human resources, energy-related risks, changes in production chains, and the gradual integration of Ukrainian enterprises into the European digital environment. The study systematizes the key prerequisites that determine an enterprise’s capacity to use artificial intelligence technologies, including the state of technological infrastructure, data quality and accessibility, organizational conditions, staff competencies, economic capabilities, and interaction with the external digital environment. The necessity of distinguishing between the concepts of artificial intelligence readiness, artificial intelligence implementation, and artificial intelligence performance is substantiated. The proposed approach provides not only for the possibility of scaling a solution but also for returning to the stage of use-case selection to adjust the selected scenario or terminate the project in cases of insufficient performance. The practical significance of the obtained results lies in the possibility of applying the proposed management logic by managers and specialists of industrial enterprises when developing a portfolio of digital initiatives, selecting artificial intelligence projects, determining criteria for their piloting, and making decisions on scaling. Particular attention is paid to the European experience of using artificial intelligence in industry, particularly in energy, semiconductor manufacturing, automotive manufacturing, and industrial automation, which makes it possible to identify directions for adapting such experience to Ukrainian conditions. The study results in a management model that integrates enterprise readiness, practical technology implementation, assessment of the achieved effect, management decision-making, and subsequent performance into a unified cyclical process.
