https://cmi.politehnica.zp.ua/index.php/journal/issue/feed Change Management and Innovation 2025-11-28T09:33:55+00:00 Контактна особа jsfh@ksguj.lkg Open Journal Systems https://cmi.politehnica.zp.ua/index.php/journal/article/view/240 GLOBAL OPPORTUNITIES AND PRIORITIES IN THE DEVELOPMENT OF THE WORLD ECONOMY 2025-10-13T13:06:38+00:00 Olga Vyshnevska ebitda@helvetica.ua <p>Uncertainty in trade policy, slowing down of international cooperation, reduced investment and unpredictability in the future development of the global economy necessitate a restructuring of relations and a reduction in confrontation between participants in the global market. Global processes aimed at expanding free trade between participants, cooperation within the World Trade Organisation, and international cooperation in trade and other areas are showing steady signs of slowing down. Opportunities and joint initiatives are limited by geopolitical confrontation, which has led to increased confrontation and global markets. The coordination and rationality of joint decisions must be complemented by effective dialogue, which will ensure positive trends in the development of the global economy and strengthen the positions of global market participants, neutralise threats and expand global opportunities. There is a need to transform cooperation and identify alternative models for further interaction, as deglobalisation, isolation, localisation and fragmentation can significantly slow down the further development of the global economy and opportunities in various areas of global partnership. Global opportunities in world development should be directed towards development and progress, ensuring a fair, sustainable and innovation-oriented future. International cooperation and a focus on global (sustainable) results will make it possible to balance interests in the political, socio-economic, environmental, and technical-technological spheres, which, as a result, will contribute to the development of the global economy not on the basis of ultimatums and protectionism, but with regard to the equal opportunities of all participants in the global market. Inclusive cooperation can transform relationships and reduce uncertainty, including in the trade sector. Increasing trust and tolerance, fulfilling not only formal obligations but also mutual respect and compromise, neutralising irrationality, taking into account the mental characteristics and cultural values of the parties, diplomacy, reducing confrontation and focusing cooperation on a common result are the pressing needs of the modern world. The architecture of world security is based on global opportunities and prospects that can only be ensured through predictability of the future and fair trade relations.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/241 ENTERPRISE MANAGEMENT UNDER CONDITIONS OF UNCERTAINTY 2025-10-13T13:06:36+00:00 Olena Druhova ebitda@helvetica.ua Mykhailo Bril ebitda@helvetica.ua Anton Zadorozhnyi ebitda@helvetica.ua <p>The article examines the issues of enterprise management in conditions of growing economic, political and social uncertainty. It is emphasized that the full-scale war in Ukraine has become a catalyst for profound transformations in the activities of business structures, which requires a review of traditional approaches to management. The main risks and threats faced by enterprises are identified, in particular: disruption of logistics chains, relocation of production, loss of assets, instability of the foreign exchange market, changes in consumer demand and personnel problems. The emphasis is on the need to develop adaptive management models based on the principles of flexibility, rapid response, multivariate planning and stress testing. Domestic and foreign publications that highlight modern approaches to management in crisis conditions, as well as the practices of Ukrainian enterprises that demonstrate examples of successful adaptation to change, are analyzed. It is noted that anti-crisis management should include strategic planning taking into account multi-scenario forecasts, the implementation of digital control and monitoring tools, as well as the development of an organizational culture focused on innovation and sustainability. The need to transition from a reactive to a proactive management model is substantiated, which allows enterprises not only to adapt to external challenges, but also to form their own development trajectories. As a result, it is emphasized that effective management in conditions of uncertainty is a determining factor in maintaining competitiveness and sustainable functioning of enterprises in a modern dynamic environment. In addition, attention is drawn to the importance of integrating risk management into the overall corporate strategy. The article also underscores the role of leadership and communication in strengthening organizational resilience. Practical recommendations are offered for improving management systems under stress conditions. These findings are valuable both for academic research and for practitioners aiming to ensure business continuity in volatile environments.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/242 HUMAN CAPITAL OF WOMEN IN THE CONTEXT OF THE TRANSFORMATION OF UKRAINE'S LABOR MARKET: GENDER CHALLENGES AND INNOVATIVE DEVELOPMENT MECHANISMS 2025-10-13T13:06:35+00:00 Serhii Duha ebitda@helvetica.ua <p>The article addresses the urgent issue of the transformation of women's human capital in Ukraine under the conditions of a full-scale war and accelerated digitalization, which have led to significant structural changes in the labor market. The relevance of the topic lies in the growing role of women in restoring the national economy amid demographic challenges, workforce shortages, and increasing migration. The purpose of the study is to identify key trends in the development of female human capital and determine the mechanisms for minimizing gender disparities in employment. The methodological basis of the research includes systemic, comparative, and statistical approaches, which enabled a comprehensive assessment of the dynamics of women's participation in the labor market and the effectiveness of institutional support. Quantitative analysis was applied to study employment data, training programs, and female involvement in non-traditional occupations from 2023 to 2025 across Ukrainian regions. The study revealed a clear tendency toward the expansion of female presence in male-dominated sectors, an increase in entrepreneurial activity, and growing demand for professional retraining among women. At the same time, the research confirmed the persistence of gender pay gaps, occupational segregation, and limited access to leadership positions. An original integrated model was developed to estimate the economic losses caused by the underutilization of female labor potential, along with a gender capital efficiency index reflecting employment, wages, and education levels. These tools allowed the authors to conduct a multifaceted assessment of the structural inefficiencies within the labor market. The results show regional asymmetries in employment support, as well as progress in adapting public policy to gender challenges during wartime. The practical significance of the study lies in the proposed mechanisms for overcoming gender inequality, including the promotion of inclusive employment programs, support for digital upskilling, and strategies to increase women's representation in various professional domains. These findings can serve as a basis for designing gender-sensitive employment policies and human capital development strategies during the post-conflict recovery of Ukraine.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/243 ENVIRONMENTAL AND ECONOMIC RESILIENCE OF REGIONAL SYSTEMS OF UKRAINE UNDER DESTRUCTIVE CHALLENGES 2025-10-13T13:06:34+00:00 Larysa Zomchak ebitda@helvetica.ua Roman Pylypiv ebitda@helvetica.ua Mariana Komar ebitda@helvetica.ua <p>This study addresses the critical issue of ecological and economic resilience in Ukrainian regional systems, which is particularly relevant in the context of the 21st-century’s “era of polycrises.” For Ukraine, this problem is acutely amplified by the ongoing war, which necessitates a post-war reconstruction founded on sustainable development principles. The main objective of the research is to conduct a comprehensive taxonomic analysis of the ecological and economic development of Ukrainian regions in the post-crisis years (2011, 2016, and 2020) and to form an integrated rating that reflects the quality of life and sustainable development of these regions. The study uses a set of six quantitative indicators (three environmental and three economic) to assess the ecological and economic status of the regions. The findings highlight distinct models of resilience. Highly resilient systems, such as the city of Kyiv and Kyiv Oblast, maintained their leading positions due to their diversified economic structure and high concentration of resources. Zaporizkzhya Oblast also demonstrated strong adaptability, even when close to the war zone, thanks to its robust industrial and energy complex. In contrast, critically vulnerable systems, including Donets and Luhans Oblasts, experienced catastrophic degradation due to the war. Luhansk Oblast showed a dramatic fall from 4th to 24th place, illustrating a “collapse effect” under extreme shock. This supports the hypothesis that resource-dependent economies are less resilient to systemic crises. Evolutionarily adaptive systems, such as Khmelnytsk, Ivano-Frankivsk, Mykolaiv, and Cherkasky Oblasts, showed a positive trend, gradually improving their resilience through economic diversification and environmental modernization. The research concludes that there are two main models of resilience loss: “shock degradation” (e.g., Luhansk and Donetsk Oblasts due to war) and “gradual depletion” (e.g., Kirovohrad Oblast due to structural imbalances). The results underscore the necessity of developing differentiated regional resilience strategies tailored to each region’s unique adaptive model.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/244 INTANGIBLE ASSETS IN THE DIGITAL ECONOMY: SYSTEM-NETWORK MODEL AND COMPARATIVE ANALYSIS OF INDUSTRIES 2025-10-13T13:06:32+00:00 Ihor Motiakin ebitda@helvetica.ua <p>The purpose of this study is to conceptualize, formalize, and comprehensively systematize the structure of intangible assets in highly competitive sectors of the economy, drawing on a combination of international and Ukrainian experience. Recognizing the growing strategic role of non-material factors in creating sustainable competitive advantages, the research emphasizes the necessity of a holistic approach to their identification, evaluation, and management. The research methodology combines system analysis, network modeling, and comparative sectoral analysis, enabling not only the identification of key components of intangible capital but also the development of an original structural model adapted to different institutional and market environments. This model integrates intellectual, human, relational, organizational, reputational, and digital assets, underlining their multidimensional interdependence and cumulative effect on a company’s innovative capacity, resilience, and competitive positioning. Special attention is given to the synergetic nature of intangible assets, where the interaction between elements creates added value exceeding the sum of individual contributions. A comparative analysis of intangible capital in high-tech and knowledge-intensive industries across selected developed countries and Ukraine revealed significant disparities in both the intensity of asset utilization and their configuration patterns. While leading international companies tend to prioritize innovation, brand development, and advanced digital infrastructure, Ukrainian enterprises often demonstrate fragmented asset structures, with a predominant emphasis on human and organizational capital, and relatively underdeveloped digital and reputational components. The proposed model has substantial practical relevance, serving as a strategic tool for enhancing management efficiency, investment attractiveness, and business valuation accuracy, while also contributing to the refinement of accounting, auditing, and corporate reporting practices in accordance with global standards. The findings possess both theoretical and applied significance, offering actionable recommendations for policymakers, economists, and business leaders seeking to increase enterprise competitiveness under transitional and emerging market conditions. Furthermore, the study opens pathways for future research aimed at testing and adapting the proposed model across diverse industries, exploring cross-country variations, and examining the dynamic transformation of intangible assets in the context of accelerated digitalization, globalization, and knowledge-based economic development.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/245 UTILIZING ECONOMIC AND EXCHANGE MECHANISMS FOR FINANCING PROJECTS OBTAINED THROUGH TENDER PROCUREMENTS AND ATTRACTING VENTURE CAPITAL 2025-10-13T13:06:31+00:00 Tetiana Pavliuk ebitda@helvetica.ua Yuliia Polusmiak ebitda@helvetica.ua Tymur Biriukov ebitda@helvetica.ua Maksym Halchynskyi ebitda@helvetica.ua <p>This study investigates the integrated use of tender procurements, venture capital, and stock exchange mechanisms as a synergistic strategy for project financing. It substantiates that tender contracts serve as a stable operational foundation and validate business viability, thereby enhancing investment appeal for venture capitalists. Venture capital, in turn, stimulates innovative development and scaling, preparing companies to meet the stringent demands of public markets. The research demonstrates that stock exchange instruments provide access to substantial long-term resources and liquidity, crucial for sustained growth. The paper identifies key synergistic advantages of this integrated approach, including: increased investment attractiveness due to diversified revenue streams and proven project execution; diversification of funding sources, reducing reliance on traditional or single-point financing; mitigation of financial risks through a balanced capital structure and enhanced market visibility; and accelerated business development and scaling by leveraging a continuous flow of capital tailored to various growth stages. Concurrently, the study identifies significant risks associated with this multi-faceted strategy, particularly regulatory barriers across different financial ecosystems and the inherent complexity of managing multi-source funding. Challenges in coordinating and aligning the diverse objectives of stakeholders–government bodies/customers, venture investors, and stock market participants–are also highlighted. Based on the findings, the article offers practical recommendations for businesses, emphasizing the adoption of strategic financing models that combine these instruments, optimizing project management for tender-awarded contracts, and proactive engagement with venture funds and stock exchange institutions. Furthermore, recommendations for government bodies and regulators include enhancing the legal framework, simplifying regulatory procedures, and fostering a conducive environment for integrated financial mechanisms to support Ukraine's economic recovery and integration into global markets. The study also outlines future research directions to further explore the potential of this synergistic financial model.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/246 DIGITAL TWINS AS A TOOL FOR ENHANCING ECONOMIC EFFICIENCY IN URBAN INFRASTRUCTURE MANAGEMENT 2025-11-28T09:33:55+00:00 Yuliya Pereguda ebitda@helvetica.ua <p>This study investigates the transformative potential of digital twins (DTs) as a tool for enhancing the economic efficiency of urban infrastructure management, with a specific focus on their applicability in Ukrainian cities facing unique challenges such as post-war reconstruction and limited resources. Grounded in an analysis of global case studies (e.g., Singapore’s Virtual Singapore, Helsinki’s 3D+, Venice’s flood management, Shenzhen’s Mawan Port) and theoretical frameworks, the research demonstrates that DTs, integrated with IoT, AI, GIS, and BIM, enable proactive management of urban systems, including energy, transport, and water infrastructure. By facilitating real-time data synchronization and bidirectional cyber-physical integration, DTs outperform passive digital shadow models, achieving operational cost reductions of 20–30% and improving urban service quality. Notable examples include Shenzhen’s port, saving $5 million annually, and New Mexico’s 15% CO2 emissions reduction through energy optimization. The study identifies key barriers to DT adoption in Ukraine, including technical challenges (data fragmentation, lack of standardization per ISO 23247, cybersecurity vulnerabilities), organizational obstacles (insufficient coordination, limited expertise), and financial constraints (high costs of IoT infrastructure and software, estimated at $10–15 million for initial deployment). To address these, a conceptual framework is proposed, advocating for pilot projects in water and energy sectors, adoption of standardized protocols, public-private partnerships to fund 50% of costs, and integration with platforms like "Diya" to mitigate data fragmentation. These strategies aim to enhance resource efficiency, urban resilience, and sustainable development, while ensuring transparency to build public trust. The framework lays the groundwork for future research into adaptive financing models and national standards to bolster Ukraine’s urban competitiveness in the European context.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/247 MODERN METHODS AND STAGES OF PLANNING IN MARKETING ACTIVITIES 2025-10-13T13:06:28+00:00 Svitlana Fimyar ebitda@helvetica.ua Nataliia Khliebnikova ebitda@helvetica.ua <p>The article examines modern marketing planning methods, their essence, and their connection to the key stages of developing a strategic marketing plan within an organization. A detailed analysis is provided of essential planning methods, including the analysis of external and internal factors, comprehensive market and consumer behavior research, market segmentation, identification of customer needs, product and service positioning, marketing strategy development, as well as progress assessment and evaluation of marketing performance. Special attention is given to the stages of marketing planning according to Philip Kotler’s approach, namely demand determination, competitive environment analysis, formation of socially oriented marketing strategies, selection of distribution channels, pricing policy establishment, and product promotion activities. The article explores the adaptation of these methods to the current economic conditions in Ukraine, characterized by high market dynamics, digitalization, socio-political challenges, and the need to enhance corporate social responsibility. It emphasizes that effective marketing planning is a crucial factor for improving enterprise competitiveness, optimizing resource utilization, and establishing stable market positions. Marketing management in Ukrainian enterprises is usually carried out by specialized marketing units or departments that perform a comprehensive and objective analysis of both the results of marketing activities and the overall efficiency of the enterprise. Such analysis includes an assessment of real production indicators, sales volumes on domestic and foreign markets, the level of consumer satisfaction, competitive advantages, and resource efficiency. The practical significance of the study lies in the proposed systematization of planning methods and stages, which can serve as a foundation for further scientific research and practical implementation in marketing management at Ukrainian enterprises, promoting their sustainable development amid contemporary challenges. The results of the study indicate that marketing planning methods directly correlate with the stages of forming an organization's strategic marketing plan. At each of these stages, specific goals and objectives are implemented, determined by the appropriate planning methods, which, in turn, provide a comprehensive approach to the development of the enterprise.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/248 DIGITAL TRANSFORMATION OF THE ECONOMY: THEORETICAL LIMITS AND PRACTICAL REALITIES 2025-10-13T13:06:27+00:00 Nadiia Fisunenko ebitda@helvetica.ua Valentin Myachyn ebitda@helvetica.ua <p>The article explores the essence and significance of the digital transformation level indicator as a key metric for assessing a country's readiness for integration into the global digital space. The research outlines both the theoretical limits of this indicator and its practical values specific to the current stage of Ukraine’s economic development. It is emphasized that digital transformation extends far beyond mere technological modernization, encompassing institutional, social, and governance dimensions. The study identifies the upper (theoretical) limit of the indicator, which reflects the strategic target benchmarks to be achieved in the long-term perspective, and the lower (practical) limit, which demonstrates the actual level of the economy’s digital development. In the context of martial law, the importance of accelerating digitalization is highlighted as a crucial tool for ensuring economic resilience, enhancing competitiveness, and adapting to global challenges. The article also introduces the concept of digital strategic navigation of the economy, which implies a structured sequence of actions aimed at aligning national development with global digital transformation trends. This approach integrates key digital performance indicators, including the level of digital transformation of the economy, while recognizing the complexity of determining its optimal upper threshold the  target value to be pursued in strategic planning. The research proposes a methodological framework for assessing these limits and determining the realistic and desirable benchmarks of digital transformation. It underscores the necessity of combining quantitative metrics with qualitative analysis to capture the multidimensional nature of digital progress. The findings can be applied to improve public policy in the field of the digital economy, guide investment priorities, and support the formation of effective post-war recovery strategies. Ultimately, this study positions digital transformation not only as a technological necessity but also as a strategic imperative for national economic security and long-term sustainable growth.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/249 ІНТЕЛЕКТУАЛЬНІ АГЕНТИ ЯК "ДИСПЕТЧЕРИ ДОВІРИ" ОБЛІКОВОЇ ЕКОСИСТЕМИ ПІДПРИЄМСТВА 2025-10-13T13:06:25+00:00 Larysa Hnylytska ebitda@helvetica.ua Arsenii Sattarov ebitda@helvetica.ua <p>Стаття присвячена дослідженню основ концепції формування інтелектуальних агентів як «диспетчерів довіри» в цифровій обліковій екосистемі підприємства. Запропоновано нове бачення феномену довіри в умовах цифрової трансформації, підкреслюючи зміну її природи з персоніфікованої та інституційної на алгоритмічну. У межах дослідження охарактеризовано ключові властивості інтелектуальних агентів, здатних забезпечувати безперервний моніторинг, верифікацію даних, адаптивне реагування на ризики та підтримку поведінкової узгодженості цифрових суб’єктів обліку. Окреслено системну класифікацію агентів за функціональним призначенням, рівнем інтелектуальності, типом взаємодії та місцем в архітектурі цифрової системи. Особливу увагу приділено контексту інформаційної довіри як динамічного та технологічно вбудованого ресурсу. Результати дослідження формують теоретичну основу для розробки мультиагентних систем у сфері бухгалтерського обліку, орієнтованих на прозорість, відповідність нормативам і підвищення надійності цифрової інформації в умовах міжорганізаційної взаємодії.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/250 FINANCIAL INCLUSION AS AN ATTRACTOR FOR THE POST-WAR TRANSFORMATION OF THE FINANCIAL SYSTEM OF UKRAINE 2025-10-13T13:06:24+00:00 Olena Gudz ebitda@helvetica.ua Maryna Pravdiuk ebitda@helvetica.ua <p>The article clarifies the understanding of the concepts of “financial inclusion” and “financial inclusiveness”, outlines the goals and objectives of financial inclusion. The state of the level of financial inclusion in Ukraine is analyzed, in particular, it is noted that although the level of financial inclusion is far from desirable, in recent years Ukraine has seen some progress in the development of financial inclusion, which contributes to increasing the level of financial literacy and access to financial resources and services for broad segments of the population. Problems in the development of financial inclusion are identified, and attention is drawn to the fact that due to military operations, the problems of accessibility of financial resources and services in front-line regions and deoccupied territories are particularly acute, since bank branches and remote banking services do not work due to security threats due to power and communication outages. To overcome these problems, it is necessary to implement comprehensive measures, in particular, to increase financial literacy, expand the infrastructure of financial services, stimulate digitalization and develop an appropriate regulatory policy. The role and possibilities of using financial inclusion as an attractor of the post-war transformation of the financial system are determined, which is of great importance for the formation of effective strategies for the restoration and sustainable development of Ukraine, since it is outlined that the attractor of the post-war transformation of the financial system of Ukraine is a conceptual model, the end point to which the system strives during the process of changes and reforms in the context of the restoration and modernization of the financial sector after the war. It reflects a holistic picture of changes, which includes stabilizing the economy, strengthening financial stability, integration into global financial markets, increasing the level of trust in financial institutions and ensuring sustainable development of the financial system. It is emphasized that the development of financial inclusion in Ukraine can significantly contribute to supporting war veterans, people affected by the war, especially people with disabilities. It is emphasized that the development of financial inclusion is not only an instrument of social justice, but also a strategic step, an attractor for the restoration and transformation of the financial system of Ukraine, which will contribute to its stability, transparency and innovation in the long term.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/251 IMPACT OF TAX LEVERS AND INCENTIVES ON THE SUSTAINABLE DEVELOPMENT OF BUSINESS ENTITIES IN UKRAINE AND EU MEMBER STATES 2025-10-13T13:06:23+00:00 Valerii Ivanov ebitda@helvetica.ua <p>In modern conditions, the search for optimal approaches to the use of tax levers and incentives as tools for ensuring the sustainable development of business entities in Ukraine, taking into account the effective practices of EU member states, is of particular relevance. The article is devoted to the study of the impact of tax levers and incentives on ensuring the sustainable development of business entities in Ukraine and EU member states through a comparative analysis of their structure, levels and effectiveness of application. When writing the article, the methods of comparative analysis, systematization, generalization, statistical analysis and tabular interpretation of data were used. In the process of research, it was established that the tax system of Ukraine has certain advantages, but also significant limitations for the sustainable development of business. The corporate income tax rate is lower than the average European rate, which theoretically promotes reinvestment, but the instability of legislation and complex administration reduce its effectiveness. The VAT rate corresponds to the average level in the EU, but Ukraine lacks flexible mechanisms for its use to stimulate individual industries. The biggest barrier is the high burden on the payroll, which exceeds the indicators of most EU member states and contributes to the shadowing of employment. The volume of tax benefits is meager, while in some EU member states they are significant and actively stimulate innovation and modernization of production. The overall tax burden in Ukraine is high, which, with low quality of administration, creates additional pressure on business. It was found that in EU member states the effectiveness of tax levers and incentives is ensured by the optimal combination of the level of tax burden, targeted benefits and transparent administration, which promotes investment, innovation and social stability. The results of the study substantiate that in order to increase the efficiency of the tax system of Ukraine in the context of sustainable development, it is advisable to adapt successful European practices aimed at optimizing the structure of the tax burden, balancing fiscal and incentive functions, as well as increasing the transparency and predictability of tax policy.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/252 METHODOLOGICAL BASIS OF RESEARCHING THE EFFICIENCY OF FORMATION AND USE OF RESOURCES FOR FINANCIAL PROVISION OF MUNICIPAL EDUCATION 2025-10-13T13:06:21+00:00 Nadiia Kulchytska ebitda@helvetica.ua <p>The article examines the theoretical and methodological principles of assessing the effectiveness of the formation and use of resources in the financial provision of municipal education in the context of decentralization and increasing requirements for the quality of educational services. A comprehensive methodological approach is proposed, which is based on the integration of economic, social, systemic and institutional approaches using both quantitative and qualitative indicators. For empirical analysis, the methods of correlation and regression analysis, the index method, SWOT analysis, as well as a comparison of cost and result budgeting models were used. Five main groups of resources have been identified that are critically important for the effective functioning of municipal education: financial, material, human, informational and time. It is proven that the balance and quality of these resources significantly affect the effectiveness of educational activities, which is manifested in improving the quality of educational services, accessibility and satisfaction of participants in the educational process. Particular attention is paid to the role of implementing program-target budgeting, modern information and analytical monitoring systems and analytical tools as factors for increasing transparency, control and efficiency of resource use. The results obtained emphasize the need to transition to more effective models of financial management in education, which ensure the sustainable functioning and development of institutions at the municipal level, as well as support the strategic goals of decentralization and modernization of the education sector in Ukraine. The proposed methods can be used to improve the financial planning and monitoring system at the level of territorial communities. This will contribute to improving the quality of educational services and strengthening the role of local self-government in ensuring the sustainable development of municipal education. In addition, the results of the study can serve as an analytical basis for making management decisions by local self-government bodies and developing effective strategies for the development of educational infrastructure. Further scientific research in this area should be directed towards improving tools for assessing the impact of resource provision on the results of educational activities and the socio-economic development of communities.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/253 THE ROLE OF INTANGIBLE ASSETS IN ENSURING SUSTAINABLE DEVELOPMENT OF INDUSTRIAL PRODUCTION 2025-10-13T13:06:17+00:00 Nadiia Shmygol ebitda@helvetica.ua Iryna Varlamova ebitda@helvetica.ua Danylo Hurzhyi ebitda@helvetica.ua Maksym Saienko ebitda@helvetica.ua <p>In the context of globalization and economic transformation the sustainable development of industrial production gains importance. Under competition, ecological challenges and growing social responsibility requirements, material resources lose their role, while intangible assets become decisive. They include intellectual property, software, brand, reputation, human capital, technologies and organizational solutions. The aim of the study is to show their role in sustainability with practical analysis of PJSC Zaporizhstal. The research applies historical, comparative, statistical, factor and systemic methods. The article presents the essence and classification of intangible assets, their influence on economic, social and environmental aspects, as well as problems of valuation and accounting. At Zaporizhstal software, licenses and web rights dominate the structure, providing innovative capacity. Findings show economic, social and ecological effects of intangible assets and underline management challenges and the need for integration with sustainability strategies.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/254 RISK MANAGEMENT IN GENERAL SECONDARY EDUCATION INSTITUTIONS UNDER TRANSFORMATIONAL PROCESSES: MANAGERIAL ASPECT 2025-10-13T13:06:15+00:00 Vitalii Anisimov ebitda@helvetica.ua <p>Ukraine’s education system is experiencing profound transformations driven by decentralization, European integration, and external threats, creating unprecedented challenges for general secondary education institutions (GSEIs). This article examines risk management as a critical instrument of strategic governance in such institutions under conditions of instability. It substantiates the necessity of integrating risk management models into the internal quality assurance system (IQAS) to enhance institutional resilience, maintain continuity of the educational process, and ensure adaptability to crisis situations. Based on case studies from the Odesa region, the research develops a comprehensive risk matrix that groups threats— infrastructural, staffing, digital, psycho-emotional, organizational, social, and financial—by probability and impact, alongside targeted response strategies in line with ISO 31000 principles. The study identifies and analyses eight conceptual approaches to educational risk management, highlighting the strategic-adaptive model as most effective in uncertain environments due to its proactive planning and integration of flexible governance mechanisms. The proposed methodology encompasses systematic risk identification, formulation of managerial strategies, ongoing monitoring, and fostering a culture of responsible risk perception among educational stakeholders. Special attention is paid to the role of scenario planning, resource optimization, crisis preparedness, and digital transformation in strengthening educational systems. The developed risk matrix functions both as an analytical tool and as a framework for strategic decision-making, allowing schools to anticipate threats, mitigate potential damage, and exploit opportunities for institutional development. Conclusions emphasize that risk management must become an integral component of school governance, particularly in contexts of instability, serving as a foundation for sustainable quality assurance and competitiveness in education. The proposed approach has practical significance for policymakers and educational leaders seeking to build robust, adaptive, and future-oriented governance systems in GSEIs.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/255 METHODOLOGICAL BASIS FOR ASSESSING THE LEVEL OF SUSTAINABLE DEVELOPMENT OF THE ACTIVITIES OF MARITIME TRANSPORT ENTERPRISES 2025-10-13T13:06:14+00:00 Yuliia Navrozova ebitda@helvetica.ua <p>The need to assess and analyze the level of business sustainability caused in a company arises, firstly, from the requirement to fully meet the expectations of all stakeholders who use the company's services, while adhering to the principles of sustainable development, and secondly, from the importance of setting adequate prices for the services provided. Operating in accordance with the principles of sustainable development and thus offering a sustainable product or established service – creates additional value for the consumer, for which they are willing to pay more. The purpose of this article is to analyze existing methods for assessing the sustainability of a region, enterprise, port operator, shipping company, and individual sustainability components, to identify their advantages and disadvantages; and to provide a basis for developing methodological foundations for assessing the level of sustainable development in a maritime transport enterprises. Having analyzed the existing methods for assessing the sustainability of a region, enterprise, port operator, shipping company, and individual components of sustainability, these methods can be classified into regulatory (mandatory), industry-specific, investment (financial and analytical) and proprietary methods. The analysis of regulatory, industry, investment, scientific methods presented in the article reveals certain limitation and underdevelopment in approaches to assessing the sustainable development of maritime transport enterprises. Separate studies have been conducted on such components as economic efficiency, environmental sustainability, and social responsibility, taking into account the specifics of the maritime business. Among the examined methodological approaches for determining the sustainable development level of a maritime transport enterprise, no single methodology was found that enables a comparative evolution of economic, environmental and social management effectiveness, allows comparative analysis between companies, ports and regions, identifies key weaknesses and supports the development of measures for improvement.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/256 FORMATION OF MODERN BRAND MANAGEMENT TOOLKIT FOR AGRICULTURAL ENTERPRISES 2025-10-13T13:06:12+00:00 Olga Timchenko ebitda@helvetica.ua <p>The article clarifies the semantic essence of the concepts of "brand", "brand management" and "brand management tools", reveals the key features of modern brand management tools in agricultural enterprises, examines the experience of agricultural enterprises that successfully apply modern brand management tools to increase recognition and competitiveness, and notes that modern brand management tools in agricultural enterprises in Ukraine are being formed under the influence of transformations in the agricultural market, digitalization, changes in consumer expectations and the need for sustainable development. Recommendations have been developed for the formation and use of modern brand management tools in agricultural enterprises, it is recognized that modern brand management tools should be an integrated set of strategic and tactical tools that allow enterprises to effectively form and maintain a strong brand in a competitive environment, and the process of forming modern brand management tools in agricultural enterprises is a dynamic and multifaceted path that requires a systematic approach, in-depth analysis and constant adaptation to changes in the external environment. The blocks of formation of modern brand management tools have been identified and the shortcomings and advantages of this process have been revealed. It is emphasized that the successful application of modern brand management tools in the agricultural sector requires a balanced approach, taking into account the characteristics of the enterprise and its goals. It is substantiated that promising areas for the development and modernization of brand management tools in agricultural enterprises will primarily be the deep integration of traditional and digital means, technologies and tools and the use of an omnichannel approach, which involves the formation of a single ecosystem of brand interaction. It is noted that agricultural enterprises benefit from the formation and implementation of promising areas for the development and modernization of brand management tools due to their flexibility, integration, proximity to consumers and the ability to quickly adapt to changes.</p> 2025-09-24T00:00:00+00:00 Copyright (c) https://cmi.politehnica.zp.ua/index.php/journal/article/view/257 MODEL OF FORMING THE IMAGE OF THE TOURIST TERRITORY IN THE CONTEXT OF MANAGING THE DOMESTIC REGION 2025-10-13T13:06:11+00:00 Sergiy Tsviliy ebitda@helvetica.ua Tetiana Kaptiukh ebitda@helvetica.ua Yaroslav Matviienko ebitda@helvetica.ua <p>The purpose is to substantiate the scientific and methodological provisions on the formation of the image of the tourist territory in the context of managing the region of Ukraine and the development of targeted practical recommendations. The research methodology includes the use of general scientific and special methods. Methods: analysis, grouping, synthesis, generalization, classification, systematization. The concept of forming a tourist area brand is substantiated. The goals of forming a tourist area brand are determined, taking into account the influence of macro- and micro-level factors. A model for forming the image of a tourist area is developed. The proposed model for forming the image of a tourist area has scientific and practical value and is associated, firstly, with a high potential for attracting additional financial resources, and secondly, with an increase in the number of tourists, an expansion of the range of tourist services in the region. The stages of searching for the main measures for forming the image of a tourist area are detailed and illustrated. Promising directions for forming and developing a tourist area brand are proposed. Recommendations are given for using complex methods for promoting branding of a specific domestic tourist area. In the context of regional management from a marketing perspective, as a way to develop a tourist area brand, the implementation of the following areas is of practical importance: ensuring the optimal structure and mode of operation of the tourist and recreational complex; conducting tourist and recreational certification of the region for full and systematic support of entrepreneurship and management in the tourism sector; promoting the image of the region as a tourist center; developing recommendations for rational recreational nature use and environmental protection; improving the tourist infrastructure of the region of Ukraine. Further scientific research should be conducted in the direction of developing a marketing mechanism for the formation and implementation of the brand image of tourist areas that were temporarily occupied during the war.</p> 2025-09-24T00:00:00+00:00 Copyright (c)