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The Hurricane Weather Research and Forecasting Model (HWRF) was the flagship hurricane model at NOAA's National Centers for Environmental Prediction for 16 years and a state-of-the-art tool for tropical cyclone (TC) intensity prediction at the National Weather Service and across the globe. HWRF was a joint development between NOAA research and operations, specifically the Environmental Modeling Center and the Atlantic Oceanographic and Meteorological Laboratory. Significant support also came from the National Hurricane Center, Developmental Testbed Center, University Corporation for Atmospheric Research, universities, cooperative institutes, and the TC community. In the North Atlantic basin, where most improvement efforts focused, HWRF intensity forecast errors decreased by 45%-50% at many lead times between 2007 and 2022. These large improvements resulted from increases in horizontal and vertical resolution, as well as advances in model physics and data assimilation. HWRF intensity forecasts performed particularly well over the Gulf of Mexico in recent years, providing useful guidance for a large number of impactful landfalling hurricanes. Such advances were made possible not only by significant gains in computing but also through substantial investment from the Hurricane Forecast Improvement Program. SIGNIFICANCE STATEMENT: HWRF is considered one of the most important and successful ocean-coupled, regional numerical weather prediction models. This work documents HWRF forecast performance for TCs in the North Atlantic since its operational inception (2007-22). Track, intensity, and storm size (wind radii) forecasts all showed significant error reductions and skill improvements, including 45%-50% lower intensity errors. HWRF intensity forecasts showed marked improvement for rapid intensification events, especially in the Gulf of Mexico, where numerous impactful TCs made landfall throughout HWRF's lifetime. HWRF's impressive performance led to its expanded use as guidance for official TC forecasts and as a research tool across the TC community. These successes paved the way for NOAA's next-generation hurricane model, the Hurricane Analysis and Forecast System. KEYWORDS: Extreme events; Hurricanes/ typhoons; Tropical cyclones; Short-range prediction; Model evaluation/ performance; Numerical weather prediction/ forecasting, 1. Introduction (the rise of dynamical hurricane models at NOAA) Tropical cyclone (TC) forecast errors have markedly decreased over the past two decades, largely due to improved numerical weather prediction [...]

This paper provides an introduction to a new tool that is designed to provide operationally useful vulnerability information to National Weather Service (NWS) Weather Forecasting Offices (WFOs). The Brief Vulnerability Overview Tool (BVOT) is a shapefile containing local known, spatially specific, and weather-hazard-related vulnerabilities in a format that is easily integrated into the existing forecasting, warning, and decision support responsibilities and tasks of NWS WFO meteorologists. The methods for gathering vulnerability data and then building a BVOT for a WFO leverage and strengthen the relationships that NWS WFOs already have with their local emergency managers (EMs) and core partners to work together to identify operationally useful, local vulnerability knowledge. The BVOT is populated with discrete, known vulnerabilities to provide NWS meteorologists spatial situational awareness of those people, places, and things of greatest concern to their core partners. Crucially, the BVOT is a subsample of all potential vulnerabilities; its primary purpose is to make meteorologists aware of those weather-hazard-specific vulnerabilities that, as we posed to them, "keep them awake at night." Here, we describe the development of the BVOT as a social science-informed operational tool; how the BVOT methods have evolved and how it can be integrated into the culture of the NWS as a tool for building and maintaining relationships with partners; and how the BVOT is designed to be used and its impact on operational decision-making as observed in NOAA's Hazardous Weather Testbed. SIGNIFICANCE STATEMENT: Operational meteorologists in the National Weather Service often rely on everyday knowledge of vulnerabilities to shape their messaging to communities threatened by hazardous weather. This study seeks to test methods that will permit meteorologists to work with local communities and emergency managers to collect knowledge about local vulnerabilities so that they can be formally shared and integrated into everyday operations. The results of this research provide an illustrative pathway demonstrating how social science-informed research can be used to improve meteorological operations. Future work should investigate how other findings from social science can be translated into real, operational impacts. KEYWORDS: Social science; Operational forecasting; Communication/ decision-making; Decision support; Vulnerability, 1. BVOT: An inductive approach to actionable vulnerability decision support The mission of the U.S. NWS is to "provide weather, water, and climate data, forecasts, warnings, and impact-based decision support [...]

Extreme heat contributes to 8000-12 000 excess U.S. deaths per year. Partly due to increasing summer temperatures and a renewed focus on environmental justice, local governments started new initiatives to manage and adapt to extreme heat. For example, Miami-Dade County, Florida, United States, appointed Jane Gilbert as the world's first Chief Heat Officer. This manuscript summarizes Miami-Dade County's preliminary efforts to build local evidence, engage the community, and rapidly respond to extreme heat. The manuscript's goal is to expedite the translation of existing tools into mainstream extreme heat, health, and equity planning. The study generated local evidence to identify the places and periods of time with elevated heat-related illness using a statistical vulnerability and time series analysis, respectively. The places with the highest severe heat-related illness rates had hotter land surface temperatures and/or higher proportions of people who were outdoor workers, Indigenous, living in poverty or mobile homes, and households with children. "Everyday" summer conditions instead of rare heatwaves increase the risk of a heat-related death. The Chief Heat Officer convened workshops that engaged 298 unique community members on six cross-sectoral heat topics. Key recommendations included increasing multisectoral heat monitoring and risk communication, building more affordable housing, preserving and expanding greenspace, and creating heat resilience hubs. The activities culminated in a Heat Action Plan, which was completed in less than two years from the receipt of project funding. SIGNIFICANCE STATEMENT: Extreme heat is a contributing factor to more U.S. deaths per year than any other weather hazard. This manuscript summarizes the world's first Chief Heat Officer's efforts to build local heat and health evidence. The places with the highest heat-related illness rates had hotter surface temperatures and/or higher proportions of people who were outdoor workers, Indigenous, and living in poverty or mobile homes. On hot and humid days, 7.8% (603 deaths) of the summer deaths per year were associated with the concurrent and preceding day's heat exposures. In response, Miami-Dade County is targeting heat interventions, lowering heat advisory thresholds, and considering new heat safety laws. KEYWORDS: Adaptation; Health; Heat islands; Societal impacts; Vulnerability, 1. Introduction Over 2002-20, an increasing proportion of jurisdictions considered extreme heat in their planning activities (Bernard and McGeehin 2004; Meerow and Keith 2021). In Miami-Dade County, Florida, United States [...]

Food security is a key pillar of environmental security yet remains one of the world's greatest challenges. Its obverse, food insecurity, negatively impacts health and well-being, drives mass migration, and undermines national security and global sustainable development. Ensuring food security is a delicate balance of myriad concerns within the atmospheric and Earth sciences, agronomy and agriculture engineering, social sciences, economics, monitoring, and policymaking. A Food Security Presidential Session at the American Meteorological Society's (AMS) 2022 Annual Meeting brought together experts across disciplines to tackle issues at the nexus of weather, climate, and food security. The starkest takeaway was the realization that, despite its importance and clear roles for the atmospheric and climate sciences, food security has not been a focus for the AMS community. The aim of this paper is to build on the perspectives shared by this expert panel and to identify overlapping issues and key points of intersection between the food-security community and AMS. We examine 1) the interactions between weather, climate, and the food system and how they influence food security; 2) the time and spatial scales of food security decision support that match weather and climate phenomena; 3) the role of both providers and users of information as well as decision-makers in improving research to operations for food security; and 4) the opportunities for the AMS community to address food security. We conclude that, moving forward, the AMS community is well-positioned to scale up its engagement across the global food system to address existing scientific needs and technology gaps to improve global food security. SIGNIFICANCE STATEMENT: We examine how members of the AMS community can help ensure global food security, whether they are engaged in the physical and social sciences or the realms of policy and society. Inspired by the messages of panelists at a Presidential Forum on Food Security at the 2022 AMS Annual Meeting, we gather their perspectives and those of experts working in the various relevant fields and find that there are roles for everyone across the AMS--from providing forecasts of the hydrometeorological variables used in food security outlooks to converting data to knowledge and engaging with stakeholders and decision-makers. We make concrete suggestions to ensure the AMS and its members are fully engaged in feeding the world. KEYWORDS: Drought; Climate change; Agriculture; Policy; Resilience; Societal impacts, Food security exists "when all people at all times, have the physical and economic access to sufficient, safe and nutritious food to meet their dietary needs and food preferences for [...]

Operational agencies face significant challenges related to the verification and evaluation of weather forecasts. These challenges were investigated in a series of online workshops and polls engaging operational personnel from six countries. Five key themes emerged: inadequate verification approaches for both existing and emerging products; incomplete and uncertain observations; difficulties in accurately capturing users' real-world experiences using simplified metrics; poor communication and understanding of forecasts and complex verification information; and institutional factors such as limited resources, evolving meteorologist roles, and concerns over reputational damage. We identify nearly 50 operationally relevant scientific questions and suggest calls to action. Addressing these needs includes designing forecast systems with verification as a central consideration, enhancing the availability of observations, and developing and adopting community software systems. Additionally, we propose the establishment of an international community comprising environmental and social science researchers, statisticians, verification practitioners, and users to provide sustained support for this collective endeavor. KEYWORDS: Uncertainty; Forecast verification/skill; Numerical weather prediction/ forecasting; Operational forecasting; Communications/ decision-making, 1. Introduction Weather prediction (Fig. 1) is a continuously evolving enterprise. The rapid expansion of various types of data (including satellite and other kinds), coupled with increasing computer capabilities, advances [...]

The article carries out a critical evaluation of the characteristics of the main software products for the needs of analysis and audit of the activities of economic entities. Taking into account the identified specific features will allow responsible employees to quickly monitor the programs available on the market for their compliance with the needs of the economic entity and its management system. It is proved that taking into account the user’s requests will allow promptly, objectively, quickly and instantly respond to the existing challenges of the market environment with the help of correctly selected software. The scheme of interrelations of the components of the modernized system of managerial decision-making with the use of software products is generalized and the expediency of their use in the management process is substantiated. The proposed system of managerial decision-making with the use of software products determines new vectors of development of audit and analytical activities of the economic entity. It is noted that the purpose of software products of analysis and audit is the automation of complex and labor-consuming technical processes, which are important in the process of evaluating the activities of the economic entity. It is proved that the use of computer software in the process of activity will allow to effectively conduct analysis and audit and determine the directions of development of economic entities, taking into account modern challenges and objectives of economic management. An approach to the selection of the most adapted to the requirements of a particular economic entity software product for analysis and audit on the basis of taking into account the proposed standard criteria has been elaborated. This will enable the prompt selection of the software product in accordance with the needs of the management. Prospect for further research will be the study of potential risks in the use of software products in the economic activity of the economic entity and the identification of the principles and objectives of the development of software products that would take into account external factors of influence in the process of evaluating the activities of the economic entity, which will allow more accurate development of strategic plans of activity and effective functioning in the long run.

Strategic management is a crucial element for the long-term success of any organization. It is a complex process involving a deep analysis of both external and internal environments, the formulation of strategies and action plans, their implementation, and the monitoring of outcomes. In this article, we will explore the key concepts and practices of strategic management, highlighting its importance in the context of contemporary business.

The agricultural sector of Ukraine, playing a significant role in the formation of the main macroeconomic indicators, is under the constant influence of various factors, which makes it dynamic and unpredictable. These challenges present the agrarian sector with the task of flexible adaptation in the conditions of martial law and the post-war period to the need for reconstruction to ensure sustainable functioning and positioning it for the future. The purpose of the article is to determine the directions of funding needs for the restoration and reconstruction of the agro-industrial complex of Ukraine in accordance with the strategic and tactical contours of solving the tasks of its long-term development, the implementation of which will contribute to the economic growth of this industry, the further transformation of the agrarian policy of Ukraine regarding state support for enterprises of the agro-industrial complex, internationalization and strengthening of the international partnerships. The article proposes an original scientific-methodical approach to determining the directions of financing the needs of the reconstruction of the agricultural industry of Ukraine, which involves determining the ratio of the directions of financing the needs of restoration and reconstruction of the agro-industrial complex of Ukraine in accordance with the strategic and tactical contours of solving the tasks of its strategic development, which form its current and prospective state and the fulfillment of the set of socio-economic conditions for their implementation in the conditions of transformational changes Among the socio-economic conditions for the implementation of the proposed directions, the article defines: ensuring the diversification of the structure of agriculture; conducting constant monitoring of competition and access to markets, regional differentiation, conducting administrative expertise on the management of recovery funds and constant assessment of the effectiveness of agrarian policy instruments.

The paper addresses aspects and challenges from the economic and social realities of one of the largest companies in Resita, with the largest number of employees and with a focus on the tradition of steelmaking in Resita. The choice of the title and these approaches are considered relevant for the scope and results of the proposed research and analysis, for the generation of realistic conclusions and recommendations but also some premises for future research in the field of human resources management and not only. Complexity, pertinence and relevance reside also in tradition, continuity in activity, longevity and stability in leadership positions, alignment with legislation, rules and principles, managerial professionalism, prompt response to challenges, strategic vision and economic resilience.

The study's relevance is determined by the complex nature of the impact of borrowed funds on capital, which creates a need for a flexible and well-considered approach to managing financial resources. In particular, it is important to consider the balance between the potential increase in profit from borrowing funds and the rise in financial risks, which allows the enterprise to optimize the capital structure and ensure a balance between profitability and financial stability. In this context, a systematic study of the classical financial leverage mechanism plays an important role, enabling the analysis and planning of the volumes of equity and borrowed capital, considering the expected increase in profit. The study proves that using borrowed capital is a powerful tool that can impact the financial results of a manufacturing enterprise. However, its use is associated with certain risks. It is important to systematically analyze its impact and make informed decisions regarding the capital structure, considering the integrated effect of financial leverage.

The article is a theoretical and methodological study of risks as an important concept of enterprise management, highlighting the methodology of comprehensive risk analysis based on the criteria of the enterprise's financial condition. The essence and tasks of enterprise risk management and the place and role of analysis as a priority, all-encompassing functional component are highlighted. Analysis and assessment of the level of risks in statics and dynamics, using the integral function of the financial state of a multidimensional dynamic object, makes it possible to track the zones of unacceptable risk in the development of the enterprise. The calculation of the integrated assessment of the impact of risks on financial stability is carried out with the help of definitions of the outlined financial coefficients that characterize the potential of the financial state, the deviation from the normative and calculated values of which characterizes a certain level of risks of economic entities. The quantitative assessment of risks and the calculation of the comprehensive assessment were carried out according to groups of financial condition criteria - financial stability, liquidity, business activity, and profitability. Deviation from the normative value indicates the risk of disruption of the efficiency and financial stability of the enterprise under the influence of a number of factors of direct and indirect action. Determining the integrated assessment of risks for the researched period made it possible to follow the dynamics, identify the risks of enterprises and draw a conclusion about changes in their comprehensive assessments for all groups of criteria that are in the critical risk zone. The applied methodology allows for the development of measures and reasonable management decisions, which are taken in the short and long term to preserve the financial stability and efficiency of the enterprise. It is important to predict the prevention of risks to financial and economic efficiency and financial condition.

Based on the analysis of the dynamics of implementation of public-private partnership (PPP) projects in Ukraine, key problems have been identified and its priorities in financial support for the recovery of the native energy sector have been determined. It is appointed that PPP concession agreements are the main mechanisms for attracting investment in the global electric power industry. The expediency of using the concession model on BOT terms for the implementation of large projects in the energy sector is substantiated, which will contribute to the intensification of investment attraction and will allow to distribute risks between the state and business. Recommendations on the formation of an information platform for participants in the implementation of PPP projects on the basis of disclosure of information on the effectiveness of concession operations in accounting and financial statements have been developed. The tools for the formation of the financial mechanism of public-private partnership, where the priority is budget and venture financing, are substantiated. To make decisions on the implementation of PPP investment projects, an approach to assessing the financial support of project initiatives is recommended, the basis of which is the proposed criteria for compliance with financial security, the choice of funding sources, indicators of scenario analysis and efficiency. The proposed methodical approach to assessing the effectiveness of PPP allows us to assess the synergistic effect, which reflects the totality of economic, social and environmental effects. The formulated recommendations for improving the relationship between the state and business will contribute to the intensification of the attraction of private investment resources on the basis of PPPs for the restoration of the energy sector in Ukraine.

The study is aimed at summarizing the processes of eco-innovative (green) transformation of urban infrastructure and researching possible prospects for the development of Ukraine in this context. In the course of the research, the possibilities of "green" transformation of urban infrastructure were considered and it was noted that the use of the principles of eco-innovative transformation in the post-war period can only take place under the condition of proper planning, state support and the creation of favourable market conditions. The authors noted that the success of such a transformation requires the establishment of green goals in all aspects of the development of Ukrainian cities. Auto-frame considered the financial possibilities of the development of urban infrastructure and proposed the location of support offices for the eco-innovative transformation of urban infrastructure at the regional level. The principles of achieving eco-innovative transformation of urban infrastructure are revealed, namely maximum energy efficiency, energy transition, "zero waste", environmental sustainability of buildings, adaptation to climate change, popularization of a green lifestyle, resource conservation, citizen involvement and circular economy. It is proposed to create a platform that would unite architects, builders, urban planners, citizens, artists and other interested persons. This platform should contribute to the search for answers to the question of how to ensure a quick, ecological, attractive and safe "green" transformation of urban infrastructure. Ukraine should cooperate with the European Union within various green platforms and networks that help cities in green transformation. All the above-mentioned tools and solutions should contribute to the creation of green, sustainable and people-oriented cities in Ukraine. The authors have considered the possibilities of financing the restoration of Ukrainian cities after the destruction in terms of the necessary financial resources, donor countries, and reconstruction expenditures.

The aim of the article is to study and substantiate approaches to the formation of information provision of business activity management by dividing it into the accounting, control and analytical components, allocating in their structure the main elements that will provide the possibility of forming relevant and reliable data to assess the key indicators of development of an economic entity. The article substantiates the effective and evaluative content of business activity, the possibility of its assessment with the help of both quantitative and qualitative indicators that characterize the main aspects of financial and economic activity and indicate its strengths and weaknesses, potential opportunities and threats in achieving the set development goals. The necessity of an individual approach to the identification of indicators of business activity has been proved, which is associated with the need to take into account the factors of the type and extent of activity, the stage of the life cycle, investment attractiveness, the specifics of the production programs being implemented, the volume of investments, the chosen strategy, management model, etc. The need to prepare rational information provision for assessing the level of business activity, which is formed on the basis of accounting data, carrying out control measures, and applying analytical procedures, has been determined. It is defined that each of the components of information provision of the management of business activity of an economic entity should be considered independently, and the organization of their functioning should be carried out within the framework of maximum ensuring the reliability of the initial data and compliance with the specifics of the economic operations performed. It is substantiated that the adaptation of the accounting, control and analytical provision to the tasks of business activity management will ensure the formation of a relevant information response to the requests of managerial staff.

For the third year in a row, according to the results of research by global consulting agencies, international companies-leaders consider innovation to be the number one priority among their corporate goals. Most companies declare their readiness to invest in breakthrough innovations related to digital technologies, artificial intelligence, and smartization of business processes. The criteria for the readiness of such companies are: intensification of the search for talents that generate new ideas and have the ability to implement them into reality, turn investments into results; use of new business models and a wide range of strategic tools; strengthening innovative platforms of knowledge and practice; organization or participation in ecosystems with the involvement of external partners and competitors. Leadership is based on a strong culture of innovation, which is represented by the principles, norms and rules of strategic thinking, flexibility, mobility in decision-making and implementation of decisions. The article analyzes the features of the formation of a culture of innovation by international companies that are established as leaders in creating new sources of income and values, products and markets; the common attributes of innovation culture are defined – compliance with the principles of social and environmental responsibility, possession of elements of leadership and teamwork, readiness for effective implementation of innovations, productivity and resilience to threats.

As customer demand for green products increases in the digital economic era, this study analyses the green innovation of the e-tailer and supplier in drop shipping models. Moreover, drop shipping e-tailers and suppliers with a drop shipping option need to make choices regarding whether to provide green or normal products to the market. When a supplier with a drop shipping option produces green products, more fees may be invested in the production of green products than on normal products. The drop shipping e-tailers and suppliers with a drop shipping option can also choose to sell normal products at a low cost, as before. This study designs four models of drop shipping e-tailers and suppliers with a drop shipping option under different choices, analyzes their operational process in drop shipping models, and investigates five theorems. The optimal pricing decisions and green degree of drop shipping e-tailers and suppliers with a drop shipping option were evaluated in this study. The impacts of the green innovation factor, green elasticity coefficient, manufacturing and distribution costs on the drop shipping e-tailers and suppliers with a drop shipping option, and the effect of other environmental parameters on the green degree of green products are also analyzed through computer simulation. The findings of the simulation analysis provide valuable guidance for e-tailers and suppliers with green innovation in drop shipping models and offer important academic and practical implications for e-commerce and the digital economy.

This paper presents an analysis of the perceptions surrounding the traditional and alternative educational systems. The aim of this study is to explore the various perspectives and attitudes towards these two approaches to education, considering their strengths and weaknesses. The analysis draws upon a comprehensive review of existing literature, examining both empirical research and theoretical frameworks. The data was collected with a questionnaire and a logistic regression equation was estimated with the help of SPSS 23 statistical software. The variable of interest was education system (traditional and alternative) and the independent variables were the following attributes: main benefits, capability, growth mindset, gender, age and degree. The findings reveal a wide range of perceptions and opinions, with proponents of the traditional system emphasizing its long-standing effectiveness and familiarity, while supporters of alternative approaches highlight their adaptability and potential for innovation. The paper concludes by discussing the implications of these perceptions for policymakers, educators, and students, and suggests avenues for future research.

The study aims to discuss the impact of the analysis of events after the reporting date (subsequent events) on management decision-making. In the interval between the end of the reporting period and the publication of the annual financial report, company management may learn about events that either occurred during the reporting period but were previously unknown or occurred when the financial report was already prepared but not approved. The consequences of these events can be so serious that they require adjustments to the financial statements, changes in the company’s strategy and tactics, and radical management transformations. The paper structures such events depending on their impact on business performance and the procedure for reporting and identifies the determinants and mechanisms for their analysis and correct accounting. To assess the complex impact of events after the reporting period on the financial results of a company, an integral indicator is proposed, a set of management measures is defined in accordance with the values of this indicator, and the mechanism for its calculation and use is demonstrated on the example of a hypothetical scenario. The sensitivity analysis of this indicator to fluctuations in the weighting coefficients of its components was performed using the Monte Carlo method. In an environment where transparency, accountability, trust between key stakeholders, adaptability, and proactivity are crucial for effective management, this indicator can be used as an effective metric that is taken into account by auditors, regulators, clients, investors, company management, etc.

In the study of world development along with scientific and technological processes, analysts’ attention is focused on the cause-and-effect relationships between global changes at the macroeconomic level (international economic integration, economic growth and crises, competition, maturation and emergence of new markets) and innovations, technical changes. This necessitates consideration of the impact of technological, systemically integrating, market, political and cultural changes on business systems, their consequences regarding the emergence of new forms and methods of organization, management, interaction, cooperation at the global, interregional and national levels. The results of the analysis of global brand ratings confirm that companies that give preference to innovation, digitalization and smartization of business processes, development and implementation of new business models, create new markets and new revenue sources, lead the competition in international markets, and widen the gap with less successful competitors. The article develops methodical support for the analysis of global brands by stages-tasks: the common attributes of global brands are defined; a system of indicators for calculating an integral indicator for assessing the company’s brand has been formed; models of dependence between the integral indicator and the ratings of the global brand and the company’s innovativeness have been built. To calculate the integral indicator of globality and innovativeness of the company’s brand, the following indicators were used: value of equity, current assets, operating and net profit, share price, sales income, goodwill.

Corporate social responsibility is a complex concept that characterizes the activities of a company in various areas and requires evaluation of activity using specific methods. As retail has unique characteristics that distinguish it from other industries, there are limitations to the methods that can be used, and it is relevant to explore these methods. The purpose of the article was to analyse the methods of assessing corporate social responsibility in the retail sector, identifying their advantages and disadvantages and reviewing the peculiarities of their application in retail. The study uses scientific methods of analysis and comparison. The article categorizes methods of assessing corporate social responsibility by goals, time frames, focus, duration, scale and approach. A comprehensive assessment of various methods for measuring the level of corporate social responsibility development in retail companies was provided. This assessment includes an analysis of the advantages and disadvantages associated with each approach as well as a study of the potential opportunities for their application in the context of retail trade. This assessment identified the most effective and appropriate methods for evaluating corporate social responsibility in retail, taking into account the unique challenges and opportunities that exist in this industry. However, the analysis of methods for assessing the state of corporate social responsibility does not provide a uniform understanding of which one is universal and absolutely suitable for every retail company. The practical significance of the research lies in the possibility of applying these developments by retail companies when choosing a method for evaluating the state of corporate social responsibility

Economic models of world development are characterized by circularity, digitalization and smartization, the active use of scientific and technological achievements in products and technologies, the focus of entrepreneurs’ attention on the creation of strategic knowledge, the formation of unique competencies, the development of new business ideas and their application to obtain competitive advantages in the market. For IT companies, solving these issues is the most urgent, since the IT industry is the most dynamic, it is developing very rapidly, changing and significantly affecting other industries. Also, it should be noted that for domestic IT companies, the conditions for their development are complicated due to hostilities on the territory of Ukraine, the need to relocate businesses, the risks of losing customers and highly qualified personnel, reduced investment in startups. Despite the fact that in 2022 the IT industry provided foreign exchange earnings to the Ukrainian economy (an increase of 5.8% compared to pre-war 2021), there is a significant slowdown in the growth rate of the IT industry compared, for example, with the period 2015-2021, when exports of computer services grew by an average of 26.8% annually. Therefore, the task of analyzing the features of the development of IT companies in the wartime and regarding the post-war conditions is important and relevant for creating security conditions and substantiating the directions of their sustainable development. The article analyzes changes at the global and international levels of the IT industry; the experience of strengthening and consolidating the largest digital IT companies in the market is considered; the negative impact of the decrease in the activity of foreign venture funds to support startups is studied; the level of the State support for enterprises of high-tech industries is characterized.

Purpose. The purpose of the study is to substantiate the theoretical, methodological and methodical foundations for the formation of the system of accounting, analysis and information base of food losses and waste in Ukraine. Methodology / approach. The collection of information for conducting a scientific study was carried out using qualitative (literature review, research of ideas and experience on research issues) and quantitative (study of quantitative indicators of food losses in production and sales chains in Ukraine) methods based on the description of secondary research (synthesis of existing knowledge and analysis of established trends). Data analysis was carried out using thematic analysis (systematization of scientific results from research issues), statistical method (construction of a trend line and determination of forecast data), the method of comparisons (selection of a specific system based on qualitative analysis) and generalizations (substantiation of proposals and formation of conclusions). Results. The need to introduce in Ukraine the accounting methodology for food losses and waste, recommended by FAO is determined; the expediency of using the mass flow analysis method is substantiated; systematized data sources of information provision for food losses and waste monitoring. As a result of a critical analysis of theoretical, methodological and methodical principles regarding the formation of a system of accounting, analysis and information base of food losses and waste in Ukraine, the authors proposed a system of accounting, analysis and information provision of food losses and waste in Ukraine. The proposed system includes 1) a methodological basis for accounting for food losses and waste, 2) a method of analysis in the accounting system food losses and waste, and 3) information support for accounting and analysis of the process of food losses and waste. Originality / scientific novelty. For the first time, a study of the methodology of accounting for food losses and waste, methods of analysis and information provision of this process in the EU was conducted, based on the results of which approaches to the formation of a corresponding system in Ukraine were proposed. Practical value / implications. The application of a unified methodology of the food losses and waste accounting system will allow accurate quantitative assessment of food losses and waste in Ukraine, which will be suitable for international comparison, tracking progress in achieving the target indicators of the SDG12, developing relevant policies and applying effective frameworks for reduction of food losses and waste in Ukraine. This work emphasizes the need for further empirical research aimed at the quantitative analysis of food losses and waste in Ukraine, as well as the assessment of the losses caused by the russian federation in the agricultural sector and the reduction of the food potential of our country, which is a significant component of reparations and contributions from the aggressor state.

The development of network retail creates new business opportunities through the introduction of modern information systems, digitalization of production processes and business, the creation of e-shops and interactive showcases. The aim of the article is to substantiate the priority areas of analysis and audit of the network retailer’s activities, to develop proposals for a balanced system of indicators of analysis of the network retailer’s activities. The information basis of the present study is the normative legal acts of Ukraine on the implementation of economic activities of enterprises, scientific publications of leading scholars. The study uses general scientific and special research methods: induction, deduction, analysis, synthesis, dialectical method – when identifying the essence of the category of «retail»; horizontal analysis, comparison – when assessing the market of network retailer in Ukraine; abstraction, generalization, systemic, functional – in the development of a balanced scorecard for analyzing the activities of network retail. According to the results of the study, the views of scientists on the concept of «network retail» are considered; the features and differences of interpretations of the categories of «retail» and «retail trade» are indicated; the main indicators of diagnostics of the network retailer’s activities have been determined, and a balanced system of indicators for analyzing the activities of the network retail has been proposed. The activities of the network retail require some quality and comprehensive analysis and audit in order to strengthen its position in the market, its stable situation in a dynamic and powerful competitive environment. Therefore, business owners, executives, senior managers, potential investors and business partners should pay considerable attention to this in order to manage business and finance and further increase profitability.

It is important for enterprises to determine exactly the current reserves for the development of export activities and, based on them, make adequate and objective management decisions regarding the further implementation of foreign economic activity. Therefore, the purpose of the study is to develop a comprehensive methodology for analysing foreign economic activity based on the determination of factors of the external and internal environment of the enterprise functioning, which affect the analysis of foreign economic activity, as well as the study of the process of implementing a comprehensive methodology for analysing foreign economic activity of the enterprise, based on the consistent implementation of stages: the stage of information and analytical support, the analytical and calculation stage, and the management stage – analytical processing of calculations and the formulation of reasonable conclusions. The study used the following methods: dialectical, analysis and synthesis, comparison, theoretical generalisation, and tabular method. The process of implementing a comprehensive methodology for analysing the foreign economic activity of the enterprise is considered, which provides an opportunity to obtain complete and objective information on the state of implementation of the foreign economic activity of the enterprise, the development and implementation of the foreign economic strategy. Recommended indicators of a comprehensive methodology for analysing the company's foreign economic activity are proposed, which are grouped into four main categories: indicators of export growth and growth rates, relative export indicators, efficiency indicators, and structure indicators. The generalised theoretical provisions obtained in the course of the study can be used in the activities of enterprises to analyse foreign economic activity

Stable and efficient functioning of the enterprise and its development in the current transformational economic conditions is provided by liquidity and solvency, which require constant analyzing in the indicated economic conditions. The article analyzes the definitions of scholars regarding the essence of the concepts of «liquidity» and «solvency» of enterprise. It is determined that in the scientific literature there are no uniform universal definitions of these categories. It is also noted that these concepts are different in meaning, but interrelated. The following types of solvency are considered: current (short-term), which characterizes the current state of settlements at the enterprise on the basis of financial flows and provides coverage of current liabilities of the enterprise; prospective solvency, which analyzes the ability of the enterprise in the medium and long term to pay its obligations on time. It is specified that the essence of liquidity is disclosed in accordance with its functions, among which are the following: mobility, stability, attractiveness, control, and regulatory. It is also noted that in the scientific literature there is no general methodology for assessing liquidity and solvency. The article allocates the most popular methodical approaches to evaluating and studying these concepts in order to highlight problems and advantages in practical application. Taking into account the theoretical aspects of the assessment process, the following elements are allocated: object, subject, purpose of assessment, evaluation criteria, information base, methods, and assessment result. Among the methods for assessing the liquidity and solvency of an enterprise, the most commonly used are: coefficient method, which is based on the calculation of relative liquidity indicators; method with the inclusion in the analysis process, along with relative indicators, of the absolute indicator of current assets or an indicator of the amount of capital of the enterprise; solvency assessment method in accordance with the compiled payment calendar, which shows cash inflows in accordance with the sources of their formation, as well as reflects term liabilities for a certain time; method of analyzing balance liquidity, which consists in comparing assets that are grouped by degree of their liquidity and placed in descending order of liquidity, with liabilities on the credit side, which are grouped by maturity and placed in ascending order of these terms; method of analyzing the solvency and liquidity of the enterprise, including together external and internal analysis.

The background to this research is that the home industry is developing rapidly, but is not yet optimal. This research aims to analyze a business feasibility study in Wedoro sandals to help boost the production and sales of Wedoro Sidoarjo sandals. This research method used descriptive qualitative analysis using several aspects of business feasibility studies which are used as research indicators to calculate the level of business feasibility from all aspects of business feasibility. The result of this study is the production of shoes and sandals from Wedoro Village began to decrease not optimally. Another factor that caused sales turnover to fall was the entry of shoes and sandals from China which were sold in the domestic market at lower prices and better quality. So it has the effect of decreasing the sales turnover of Wedoro sandals. So, it can be said that the Wedoro shoes and sandals business is not feasible in marketing analysis.

Financial and economic activity is exposed to numerous systemic risks, which are a threat to the financial security of enterprises. The criterion for ensuring financial security is the appropriate level of the company's financial condition. The financial condition of the enterprise is a complex concept and is characterized by the system of indicators – financial coefficients: indicators of liquidity, financial stability, business activity, and management efficiency. The interrelationship and mutual determination between the indicators that cause the occurrence of risk when one of them changes is established. A range of factors that comprehensively characterize the financial and economic activity of the enterprise has been determined and developed risk analysis and assessment methodology, which includes the following stages: preparatory stage; construction of an algorithm for quantitative assessment of risk in the financial security system; interpretation of the results of an integrated risk assessment in the financial security system; determining the priorities of risk management in the system. The methods of financial analysis (horizontal, vertical, coefficient, analysis of business activity and financial stability) were applied and a quantitative assessment of risks was carried out. The indicators-coefficients of the enterprise's functioning are calculated and given an interpretation. The conclusion was formed that the construction of an effective risk management system and its universal functional component of risk analysis are current issues, as they allow to develop a set of measures to minimize threats and risks of conducting financial and economic activities of economic entities. Therefore, the correct assessment of risk with the help of the proposed methods and models of financial analysis for individual economic situations and business entities is effective and has value, as it gives the opportunity to make the optimal decision in specific situations and characterizes the criterion feature of financial security of industrial enterprises – liquidity, financial stability, business activity, profitability.

he digitalization era of public relations is increasingly affecting the means of presenting information about the economic activities of an enterprise, in particular financial, in the context of a global pandemic, which was caused by the global COVID-19. Increasingly, in our environment, there is a transition from paper to electronic information carriers. The financial information generated by business entities both in Ukraine and in the world as a whole is no exception. The purpose of the study is to systematize the existing digital formats for presenting financial information as a basis for analyzing and auditing the business activities of enterprises in Ukraine. The basis of the study is the methodological recommendations on the use of Taxonomy UA XBRL IFRS, instructions for the revision of the Ukrainian IFRS taxonomy, specialized software products, legislative framework of Ukraine. The following methods were used: graphical (to visualize the results of the study), and grouping (to systematize the advantages and disadvantages of software that uses tax services to conduct e-audits). /Digital formats for the presentation of financial information were analyzed. They are the basis for the analysis and audit of the enterprise's activities. The structure and characteristics of the legal framework for the disclosure of financial information in electronic XBRL format in Ukraine were given. Comparative analysis of financial information in digital format XBRL and SAF-T UA were carried out. It has been determined that XBRL can be used as a basis for analyzing financial information in electronic format using special software, for example, to assess the financial condition, calculate indicators of financial stability, liquidity, solvency, business activity, enterprise profitability, etc. It has been proved that the electronic format of financial information SAF-T UA is used when conducting an electronic audit (e-audit) of taxpayers, and can also be used to calculate the tax burden (tax return, tax efficiency ratio) used by the State Tax Service of Ukraine for the purpose of control completeness of calculation and payment of relevant taxes and fees to the state budget.

Given the current circumstances of the late 2010s-early 2020s (pandemic, war) in Ukraine, e-commerce has received a stable basis for even greater growth rates, so the implementation of e-commerce tools in businesses of all levels is especially relevant. The goal of the study was the analysis of the development of commerce in the world and Ukraine and analysis of the current state of e-commerce. To achieve the goal, the methods of analysis, synthesis, projection, expert opinions were used. So, the evolutionary nature of transformational processes in commerce in the world is substantiated, the importance of introduction of e-commerce tools in businesses of all levels is proved. A comprehensive analysis of the latest research on the development of e-commerce, dedicated to the improvement of all stages of online commerce is performed. Reasons for the current formation of global world commerce are identified and structured by social, economic and technological nature, the trend of further development of the trade, namely the growing share of online commerce, is highlighted and substantiated. The assessment of the results of impact of COVID-19 pandemic shock on the state of both traditional and e-commerce is carried out, a forecasted state of commerce in the coming years after the pandemic and the perspective tools to be used in e-commerce are projected. The main factors and features of global processes of transformation of traditional commerce into e-commerce are determined. A comparative analysis of the state of e-commerce in the world and in Ukraine, as well as in different product categories, is carried out. Trends in the development of commerce in the South Korean cosmetics market have been identified on the example of the Ukrainian company Lovely Bunny Group LLC. The functional up-to-date trends which allow increase of traffic and sales are described. The advisability of implementation of innovative tools in e-commerce marketing is substantiated. Study results may be interesting for the businesses of different levels to significantly increase sales efficiency in both the short and medium terms

The purpose of the article is to develop proposals for improving the economic instruments for overcoming ecological problems in Ukraine. A significant deterioration in the state of the environment in an unstable economic situation is emphasized. The significant aggravation of ecological and economic problems in the country during the wartime and the need to overcome them are underlined. The dynamics of changes in the state of the environment, in particular the volume of waste generation and disposal in Ukraine during 2016-2020, is examined. It is concluded that there is an unstable trend of changes in the volume of waste generated, which allowed to state the inconsistent and unsystematic ecological policy of the government recently. As a positive point, the tendency to reduction of the waste of I–III hazard classes is specified. The tendency to decrease the volume of recycled and burned waste and increase the amount of waste in specially designated places and facilities is determined, which can also be the cause of aggravation of ecological problems in the country. An analysis of the dynamics of capital investments and current costs for the protection and rational use of natural resources is carried out. It is concluded that at the state level in Ukraine the problem of greening production has not yet been resolved. It is emphasized that ecologically safe and resource-saving technologies, as well as waste processing and purification require additional financial investments. It is underlined that economic instruments for regulating the behavior of economic and ecological systems today require additional substantiation. The possibilities of more efficient use of methods of taxation, customs policy, lending, provision of subsidies and benefits, imposition of fines, etc. are considered. The need to introduce ecological management as an important direction to overcome ecological problems in the country is proved. In order to ensure the efficiency of the considered economic instruments, the need for an appropriate control system with performance control and compliance with standards is substantiated.

Negotiations that involve two or more parties in reaching an agreement can't be separated from the communication in its process. Good and effective communication skills willl make negotiations effective as well. This study aims to analyze the importance of communication process in negotiation through qualitative descriptive method, or more accurately is secondary data analysis method using existing data, which are then expressed into words that describe the essential role of communication process in negotiation. The results of the study showed that negotiation as one of business activity that involves two or more parties in its process certainly can't be separated from communication in order to reach a mutual agreement. Communication as a process of exchanging messages from one party to another plays an important role in negotiations, where a negotiator with good communication skills must be able to convey a message that is easily understood by the other party, also be able to read or understand the intent of the message sent by other party, both verbally and non-verbally. Thus, both parties will be able to compromise so that an agreement is reached that meets each party's needs as expected. Based on the results obtained, it can be concluded that the communication process in negotiations can be said to be one of the key success factors in negotiations that aim to reach an agreement that is beneficial for each party involved.

This work deals with the analysis and assessment of the offer and actual prices of housing units in the town of Sedlcany. This city is located in the Central Bohemia region, in the Pribram district. The subject of the analysis is the monitored period of two years, from December 2020 to November 2022. The analysis is supported by data from the real estate portals Sreality.cz and Reas.cz, where the offer and actual prices are found, which are entered in the real estate cadastre in purchase contracts. Furthermore, the analysis is based on a local investigation and information from the public portal of the Czech Statistical Office, the Land Registry and the website of the city of Sedlcany, more specifically on their flood plan. Within the monitored period, there are a total of 46 bid advertisements at an average price of 53,619 CZK per 1 square meter. For actual prices, 53 price data are calculated with an average purchase price of CZK 47,884 per 1 square meter. The total average prices differ, but also their development, for which a regression function is always created. Due to the development of the number of offers and their prices, also due to the presence of new housing units among older properties, the reliability value of the offer price model is very low. A higher reliability value can be observed for real prices, where the impact of housing units from the newly completed construction of an apartment building can again be seen. The goal of the work is achieved through an overall analysis and assessment with the conclusions that new buildings have a large impact on prices. The subject of further research will be adding information to the overall context of the issue.

The article analyzes the communication environment of higher education institutions (HEIs). It was found out that the development of the communication environment of higher education institutions should be aimed at increasing the share of students involved in academic mobility programs, which will allow to obtain in the future highly qualified specialists with international experience. It is specified that the current level of integration of digital technologies into the working and personal space of everyone, its daily growth puts forward new requirements for the mass communication means. One of the most influential factors in the level of communication of higher education institutions is the active promotion of all web resources of HEIs on the Internet, taking into account the specifics (professional, age, gender, etc.) of the target audience. Under these conditions, the relevance of the analysis of the communication environment of higher education institutions is growing. It is noted that the analysis of communication contacts of universities, academies, institutes with students, applicants and their parents and stakeholders using social networks indicates that all HEIs have pages on social networks Instagram and Facebook. The social network Twitter was not so popular with universities for communication. However, Ukrainian universities, which are considered «flagship ones», add all the possibilities to communication, which is why each of them has a sufficient number of followers in all popular social networks. It is concluded that today there is an unconditional relationship between the number of subscribers of HEIs in social networks and its rating indicators. Comparison of the quantitative characteristics of social network activity in the three separated groups of HEIs leads to the further conclusions. Leading universities in Ukraine do not ignore the possibilities provided by the latest technologies, the total number of followers in all social networks of each of them amounts to tens of thousands. The highest rates are in Kharkiv National University named after Karazin (over 20000 Instagram and Facebook and nearly 1000 on Twitter). The number of subscribers of all other HEIs differ insignificantly and is largely due to the number of students of the relevant institutions and in most cases does not exceed the mark of 3000-5000 participants

Objective: Purpose: This study aims to analyze Digital Business Strategies to Support Sustainable Economic Development. Business digitization that is currently developing includes websites, social media, Office Automation, and other technologies. Collaboration between hardware and software here really supports the running of digital processes. Methodology: The development of a digital business strategy to support sustainable economic development requires strong analysis to determine the position of the level of digital facilities used to support business. On the website, for example, it can be analyzed by applying the WebQual measurement method which uses the support of the IPA (Importance Performance Analysis) method. Results: The results of this study are in the form of strategies for developing business by utilizing technology for business in the digital era, such as social media, mobile applications and websites. Implication: This study presents the perception and importance approach of the user. The user's perception of a good information system is a system where users are satisfied with the quality of the website. This study is very useful for practitioners, business people to support sustainable economic development by analyzing the applied business strategy. This paper provides a valuable reference for business people and society to develop a profitable business.

The relevance of the study lies in the growing need for innovative approaches to the training of future financiers. The main aim of the article is to define modern innovative technologies that are used in the training of future financiers. The object of research is a system of innovative methods and technologies that should be implemented in the process of training specialists in finance. To achieve this goal, the article uses modern technologies of taxonomic analysis to identify problems in the innovative provision of training of future financiers. The result of this approach is the calculation of two integral indicators for the main groups of innovative training of future financiers. As a result of the taxonomic analysis, it was found that there are problems with innovative potential in educational institutions. The study has a number of limitations, which consist in not taking into account all techniques and methods of applying innovative technologies. Prospects for further research may be an increase in the number and increase in the quality of application of innovative technologies and techniques in the system of training future financiers.

The publication discusses the debatable issues of scientists and practitioners regarding the formation of integrated reporting by enterprises in Ukraine, which gave the authors the opportunity to identify a number of methodological problems: lack of methodological support in the part of forming non-financial indicators; the formal nature of the accounting policy and the lack of clear regulatory and methodological support for its construction; weakness of methodical structuring of accounting policy depending on types of accounting; the imperfection of methodical structuring of the accounting policy depending on the types of accounting; inconsistency of the actual accounting methods with the chosen accounting policy. To solve these problems, the article proposes a three-level model of methodological support for the formation of integrated reporting. At the first level, an integrated methodological framework for generating financial and non-financial information has been developed; at the second level the development of a complex integrated accounting policy is proposed; at the third one, the method of forming integrated reporting was improved. The authors have developed an integrated accounting system for which it is proposed to use global accounting accounts: control, digraphic and unigraphic. The purpose of integrated accounting is defined, determined by management requests and the structure of integrated reporting, and may change according to the management's needs. The content of such an integrated accounting system of any enterprise will reflect the movement of its property, intellectual and labour potential, environmental and socio-economic factors influencing its activity and development strategy in financial and non-financial indicators. Methodical tools for creating a single information database of financial and non-financial indicators are proposed. The studied factors of influence on the accounting policy of the enterprise made it possible to understand that such a situation causes a negative impact on the information component of the enterprise and prompts the development of an accounting policy for methodical and organizational support of the preparation of integrated reporting. The article presents the structure of a complex integrated accounting policy in the methodically supported formation of financial and non-financial indicators, which corresponds to modern management principles.

The article reveals the nature and economic content of the concepts of "remuneration", "wages" and "employee benefits" from the point of view of various scholars and regulations, and identifies their main characteristics and differences. The article also states that wages are defined as monetary compensation to an employee for work performed, services rendered in accordance with labour legislation, as stipulated in the employment contract. Methodology. Given the complexity of socio-economic processes at the micro level and their impact on macroeconomic indicators, the system of control over labour remuneration transactions at the enterprise level needs to be revised. In market conditions, the need to improve the methodological and organisational aspects of control in the Ukrainian economy is growing. The article proposes a methodology of internal control of payments to employees with a theoretically substantiated ranking of control procedures at the methodological stage of control. Results. The scientific work reflects the organisation of internal control of payroll accounting and shows how responsible and important this stage is, since the correctness of its assessments and the management decisions made on its basis affect the performance of employees, the costs of the enterprise, the formation and determination of income. It should be noted that the main purpose of the controller in the verification of payroll is to determine the strength of the control, which will make it possible to ensure that there are no errors in the company or, conversely, to identify certain inaccuracies. Practical implications. In turn, it is also noted that the control is aimed at carrying out the social function in management, regardless of the socio-political system in which the organisation operates and, moreover, is an objective need for social and labour relations, on the one hand, allows to activate the mechanism of labour resources, and on the other hand, carries out a clear distribution of costs for their optimization. In accordance with the dynamics of activity of civil and economic cases on payroll accounting in Ukraine in recent years, the necessity of improvement of methodological directions of internal control of payroll accounting is considered. It has been established that the control of labour costs and accounting with personnel occupies an important place in the system of enterprise management at various levels of management. Attention is paid to such primary structural elements of internal control as purpose, objectives, subjects and objects, methodological and organisational aspects of functioning of the internal control system are reflected and their characteristics are studied. The article states that remuneration is one of the most important expenses of enterprises-organisations. As a result, salary, fulfilling its main functions, is the main incentive for activation. Value/originality. On this basis, it is important to identify remuneration risks, correct errors and prevent possible consequences. All this requires the organisation of an effective internal control system. Having studied the international experience in the organisation of internal control, the currently developed concepts, regulations, internal audit standards, etc. for companies, certain directions for improving internal financial control, in particular in the field of remuneration, are proposed. In order to improve the directions of control, some criteria for evaluating the work of the internal control service have been proposed. The basic methodical techniques used in the process of internal control of labour costs and settlements with personnel are considered.

Modern trends in economic development, such as globalisation of markets, intensification of competition, changes in consumer demand, shortening of life cycles of goods and technologies, increasing requirements for their quality, and rising costs of used resources, require leaders and managers to find effective methods of managing the company's activities. Ensuring the competitiveness of enterprises in such conditions is impossible without the introduction of the latest management concepts, which requires changes and development of functional management, one of which is the management of costs based on the definition of new criteria for their classification. Classification of costs for management purposes should meet the main requirement – it should be based on characteristics that allow differentiation of costs for their management in various aspects. It creates conditions for determining the level of costs according to the scope of their management, organisation of planning, accounting, control and analysis. The purpose of the article is to consider the accounting, analytical and management tasks of cost classification in industrial enterprises and its improvement. Methodology. The methodological basis of the thesis is a set of methods and principles of scientific knowledge, general and special methods and techniques used in research. The theoretical basis of the study is the scientific work of domestic and foreign scientists on issues of cost management, organisation of information systems, management accounting of costs, methods of cost management. The legal basis of the study consisted of the current legislative and regulatory documents regulating the formation of costs of enterprises in Ukraine. The information base included official statistical data, reporting and accounting information of enterprises, Internet resources and publications, as well as the results of own research. In order to achieve the set goal, the methods of system approach (to study and characterise the theoretical basis of cost classification) and structural-logical analysis (to determine the criteria for classification of costs of an industrial enterprise) were used when writing the article. Practical implications. The obtained results and the developed recommendations constitute a methodological basis for the improvement of the management of costs for the innovative activity of industrial enterprises based on the definition of new criteria for their classification. The most practical results are: the study of the similarities and differences in the approaches to cost classification of industrial enterprises, the definition of the objectives of cost classification, the consideration of cost classification by cost items, the need to distinguish additional features of cost classification. Value/originality. The classification of costs for the innovative activity of an industrial enterprise has been improved and extended with additional criterion features (possibility of management, accounting and reporting, the principle of accepted obligations, the place of formation, according to the stability factor), due to the need to determine the relationship between the size of the enterprise 's costs and the possibilities of exercising managerial influence on them by managers of different levels, which makes it possible to optimise the composition and structure of costs, which are reflected in various methods of cost management and are the basis for their choice of coordination.

The article considers issues related to the use of different modes of transport in the tourism management system. Extremely unexpected and acute reality of the last two years, which has shown the devastating side of the global character of the modern world, was the emergence and unprecedented rapid and widespread spread of COVID-19. Its spread has already led to a sharp decline in world production, transport, reduction of services, the most important part of which is the tourism business. In this regard, relevant studies are the ones related to the analysis of the possibility of functioning of different modes of transport used in short and long-distance travel in the context of the potential vulnerability of travel to COVID-19. Such types of transport used in the tourism industry as sea, river, aviation, railway, bus, road, etc. are considered. The analysis of passenger turnover on different types of transport, as well as the number of tourists served by domestic travel agencies and tour operators. It is noted that among other modes of transport, the most important criterion for safety of pandemic incidence is satisfied for car and electric car tourism.

The purpose of the article is the method of analysis of settlements with debtors and creditors and determination of directions for their improvement. Methodology. In the process of solving the tasks of scientific research, general and special methods of research were applied: descriptive-analytical method, systematic approach, method of analysis and synthesis, method of systematization, method of comparison, method of scientific generalization. Results. It has been proved that the anti-crisis management system should provide a proper approach to the enterprise's debts, for their effective management, ensure the optimal ratio of receivables and payables, prevent their overdue occurrence, systematically monitor payments. The current state of enterprise settlements is characterized by an unsatisfactory level of payment discipline of subjects of economic activity and requires strengthening of their control both by state authorities in the sphere of economic policy implementation and by enterprises themselves. It was determined that the main source of information is regulatory acts, accounting data and the main stages of analysis of accounting transactions. The analysis of the company's receivables allows to estimate the possible amount of income that can be received in the form of fines, penalties and fines from the debtors who are in arrears. Characteristics of qualitative changes of liabilities in the structure of the company's liabilities can be obtained using horizontal and vertical analysis of the balance sheet. Horizontal analysis allows to compare indicators of liabilities for different periods. The necessity of analyzing the dynamics of the accounting operations of a business entity is covered. The existence of overdue receivables, especially bad debts, which are classified as doubtful debts, as well as an unjustified increase in receivables in general, adversely affects the financial position of the Company and leads to a shortage of financial resources. Bad debts are eliminated by writing them off against the company's losses as receivables for which the statute of limitations has expired. Special attention should be paid to the date of incurrence of the payable debt, the term of its repayment, the time of delay in the return of the debt, the reasons for its incurrence. Practical implications. It is possible to accelerate the repayment of receivables by getting acquainted with the financial condition of buyers and gaining confidence in their further solvency, timely execution of settlement documents, granting discounts to buyers for shortening the terms of payment of invoices, introducing penalties for late payments, releasing goods to buyers on prepayment terms, etc. In order to effectively manage the liabilities of Trans-Market, LLC, it is necessary to monitor the ratio of receivables and payables, to monitor the status of payments for overdue receivables, to timely identify unacceptable types of liabilities, which primarily include overdue debts to suppliers, payments to the budget, etc. Value/originality. A comprehensive analysis of receivables and payables in the enterprise management system is optimal. It makes it possible to assess the real state of the company's receivables and payables, to identify "bottlenecks" in the management of this type of debt, and to develop measures aimed at reducing or recovering overdue or doubtful receivables.

Background: Transfer pricing manipulation diminishes revenue generation by the host countries. The results of the investigations in the literature show divergence to the extent of the impact of transfer pricing on economic growth in both the low- and high-tax countries, especially as this type of investigation is still scanty in the literature. Aim: The study examines the effect of transfer pricing manipulation on economic growth in Nigeria. Setting: Multi-national companies in Nigeria. Methods: The auto-regressive distributed lag (ARDL) approach was applied to data from Nigeria between 1986 and 2019. Results: The findings reveal an insignificant relationship between economic growth and explanatory variables such as transfer pricing manipulation, unemployment rate, government revenue and trade openness. The result also shows a significant negative relationship between the exchange rate and economic growth. Conclusion: The study recommends that the government should implement proper monitoring of multinational companies to check their day-to-day transaction activities. This may help the government to generate more revenue, and serves as an avenue to create more employment opportunities. Contribution: In this study an important aspect is indicated in that multinational companies often misuse revenue to gain undeserved profits, rendering unnecessary costs to market and rendering other companies less competitive, as well as exploiting buyers and consumers. This is an important loophole that law- and policymakers as well as governments should pay attention to and act against.