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No. 2 (120) (2026): Scientific Bulletin of Poltava University of Economics and Trade. Series "Economic Sciences"

Date published: June 22, 2026
Date printed: June 25, 2026

Published: 2026-06-22

Issue

ECONOMICS

COMPREHENSIVE INTELLECTUAL-MORAL AND TRANSCENDENT PARADIGM OF THE DEVELOPMENT OF SOCIO-ECONOMIC SYSTEMS IN THE CONDITIONS OF GLOBALISM

Hennadii Dmytrenko, Hanna Bratus, Yuliia Mazur

12-18
- PDF (Українська)
CONCEPTUAL FOUNDATIONS OF RESEARCH ETHICS IN ECONOMICS

Lіubov Karbovska, Iryna Kalina, Alla Kozlova

19-25
- PDF (Українська)
CONSTRUCTING MEMBERSHIP FUNCTIONS FOR IT PROJECT PERFORMANCE INDICATORS BASED ON SOM CLUSTERING FOR MANAGEMENT DECISION-MAKING

Yanina Kolodinska, Halyna Velykoivanenko

26-31
- PDF (Українська)
INNOVATIONS AS A FACTOR OF TRANSFORMATION OF OPERATIONAL ACTIVITIES OF TRANSPORT AND LOGISTICS ENTERPRISES

Olena Komchatnykh, Nataliia Redko

32-37
- PDF (Українська)
INDEX OF REGULATORY-DIGITAL FRICTION IN TRANSFER PRICING: A JURISDICTION-SENSITIVE MODEL FOR CONSULTING DIGITALISATION

Ihor Prytula

38-44
- PDF (Українська)
MECHANISMS FOR ATTRACTING INVESTMENT IN HIGH-TECH BUSINESS UNDER A MOBILIZATION ECONOMY

Olga Sokolova

45-51
- PDF (Українська)
ANALYSIS OF UKRAINE’S FOOD SECURITY INDICATORS UNDER MARTIAL LAW

Volodymyr Tkachenko

52-59
- PDF (Українська)
INNOVATION IN THE USA: THE ROLE OF THE STATE IN THE DEVELOPMENT OF DIGITAL TECHNOLOGIES

Valerii Shyposha

60-68
- PDF (Українська)

ACCOUNTING AND TAXATION

FEATURES OF ACCOUNTING IN POULTRY FARMING IN THE CONTEXT OF THE DIGITALISATION OF AGRICULTURAL PRODUCTION

Yuliіa Bezdushna, Olha Panchenko, Oleksandr Kantsurak

69-74
- PDF (Українська)
DIGITAL TRANSFORMATION OF THE TAX SYSTEM

Lesia Hariaha

75-82
- PDF (Українська)
INTEGRATED REPORTING AS A TOOL FOR OPTIMIZING AGRICULTURAL ENTERPRISES

Tamara Hurenko, Andrii Ivanenko

83-89
- PDF (Українська)
E-REPORTING AS A TOOL FOR DIGITAL INTERACTION BETWEEN TAXPAYERS AND THE STATE TAX SERVICE OF UKRAINE

Gabriella Loskorikh, Viktoriia Makarovych, Oksana Perchi

90-97
- PDF
ANALYSIS OF THE IMPLEMENTATION OF THE REVENUE PART OF THE CONSOLIDATED BUDGET: CUSTOMS AND TAX ASPECT

Oleksii Naidenko, Kateryna Hunko

98-106
- PDF (Українська)
TAXATION OF CRYPTO ASSETS IN UKRAINE: ACCOUNTING MODELS AND EUROPEAN IMPLEMENTATION PRACTICES

Oksana Onyshchenko

107-116
- PDF (Українська)

FINANCE, BANKING, INSURANCE AND STOCK MARKET

SWOT ANALYSIS OF UKRAINE’S FINANCIAL TECHNOLOGY SECTOR IN THE CONTEXT OF POST-WAR ECONOMIC DEVELOPMENT

Olena Kovalova

117-125
- PDF (Українська)
METHODOLOGY FOR ADAPTING NON-FINANCIAL REPORTING STANDARDS TO THE TRANSPORT SECTOR

Iaroslava Nazarenko

126-132
- PDF (Українська)

MANAGEMENT

PROSPECTS FOR THE DEVELOPMENT OF INNOVATIVE STARTUP PROJECTS IN DIGITAL MEDICINE

Olena Baieva

133-140
- PDF (Українська)
EMOTIONAL ATTACHMENT AS A MARKETING ASSET OF A SPORTS BRAND: FORMATION MECHANISMS AND MANAGERIAL IMPLICATIONS

Denys Bobr

141-145
- PDF (Українська)
INTEGRATED MODEL OF STRATEGIC MANAGEMENT OF INNOVATION AND INVESTMENT DEVELOPMENT OF ENTERPRISES

Ivan Vorobiov, Liudmyla Mohylna

146-153
- PDF (Українська)
SPECIFICS OF ACCOUNTING WITHIN THE CONTROLLING SYSTEM

Оlha Hudyma

154-159
- PDF (Українська)
DIGITAL MANAGEMENT AS A FACTOR IN THE EFFECTIVENESS OF MARKETING COMMUNICATIONS OF HOTEL AND RESTAURANT BUSINESSES

Olga Kalaman, Dmytro Kharenko, Olena Zaporozhets

160-167
- PDF (Українська)
AI AGENTS AS A FACTOR IN THE TRANSFORMATION OF SECURITY-ORIENTED MANAGEMENT OF EDUCATIONAL INSTITUTIONS: A THEORETICAL AND METHODOLOGICAL APPROACH

Bohdan Kolomiiets

168-176
- PDF (Українська)
ANALYSIS OF THE TRANSFORMATION OF FACTORS ENSURING THE RESILIENCE OF SOCIO-ECONOMIC SYSTEMS OF ENTERPRISES

Roman Korol

177-185
- PDF (Українська)
CONCEPTUAL FOUNDATIONS FOR DEVELOPING AN ENERGY CONSERVATION MANAGEMENT STRATEGY IN CONSTRUCTION ENTERPRISES OF UKRAINE.

Olha Kryvytska, Militsa Volkova, Bogdan Kovalets

186-191
- PDF (Українська)
CONCEPTUAL PROVISIONS FOR MANAGING THE CAREER GROWTH OF SPECIALISTS IN INNOVATIVE ENTERPRISES

Iryna Lytovchenko, Stanislav Shevchenko

192-200
- PDF (Українська)
INNOVATIVE TRANSFORMATION OF HRM IN CONSTRUCTION ENTERPRISES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT AND WARTIME CHALLENGES

Oleksandr Lutsyshyn

201-208
- PDF (Українська)
THEORIES AND MODELS OF CRISIS MANAGEMENT IN THE CONTEXT OF CONTEMPORARY CHALLENGES IN HEALTHCARE INSTITUTIONS

Dmytro Paley

209-213
- PDF (Українська)
PECULIARITIES OF IMPLEMENTING THE DEVELOPMENT STRATEGY OF A PRIVATE HIGHER EDUCATION INSTITUTION IN WARTIME THROUGH THE PRISM OF PARTNERSHIP, LEADERSHIP AND SOCIAL RESPONSIBILITY

Nataliіa Pedchenko, В.Ю. Strilets, Liudmyla Franko, Yuliia Perehuda

214-225
- PDF (Українська)
FORMATION OF AN INTEGRATED APPROACH TO SCALING IT COMPANIES BASED ON A CONTINGENCY MODEL

Olena Prokhorenko, Oleksii Volkov

226-235
- PDF (Українська)
MANAGEMENT OF INFORMATION-COMMUNICATION SUPPORT FOR CLUSTER-BASED SUPPORT OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE CONTEXT OF THE DIGITAL TRANSFORMATION OF THE ECONOMY

Valentyna Khrapkina, Nataliia Metelenko, Oleksandr Khrapkin

236-243
- PDF (Українська)
HUMAN CAPITAL MANAGEMENT AS A FACTOR OF INNOVATIVE DEVELOPMENT OF ENTERPRISES IN CLUSTER SYSTEMS

Ihor Yatsiv, Svitlana Yatsiv

244-251
- PDF (Українська)

MARKETING

PERSONALIZATION OF DIGITAL MARKETING COMMUNICATIONS IN THE PET FOOD MARKET BY SEGMENT

Nataliia Kosar, Pavlo Zaiats

252-257
- PDF (Українська)
BIG DATA ANALYTICS AS A TOOL FOR JUSTIFYING PRICING STRATEGY IN INTERNATIONAL MARKETING

Olesia Mandra, Volodymyr Parsyak

258-264
- PDF (Українська)
DIGITAL TRANSFORMATION OF MARKETING IN MUSEUM INSTITUTIONS

Artem Moroz

265-269
- PDF (Українська)
INTEGRATION OF MARKETING LOGISTICS INTO THE ENTERPRISE DEVELOPMENT STRATEGY UNDER UNCERTAINTY CONDITIONS

Ihor Oliynyk

270-277
- PDF (Українська)
INTEGRATION OF ADVERTISING COMMUNICATIONS INTO THE DISTRIBUTION SYSTEM OF THE KLEENEX BRAND

Halyna Plysenko, Vadym Stadnichenko, Olha Mishchuk

278-284
- PDF
MARKETING ANALYSIS OF THE ENTERPRISE'S COMMODITY POLICY IN THE CONDITIONS OF COMPETITIVE CHANGES IN TARGET MARKETS

Svitlana Reshmidilova, Denуs Bondarenko

285-292
- PDF
TYPES OF MARKETING COMMUNICATION STRATEGIES AND THEIR ROLE IN ENSURING THE SUSTAINABLE DEVELOPMENT OF FOOD AND PROCESSING INDUSTRY ENTERPRISES

Nataliіa Skryhun, Iryna Boiko, Kateryna Semenenko

293-300
- PDF (Українська)
POTENTIAL OF ARTIFICIAL INTELLIGENCE APPLICATION IN SOLVING MARKETING CHALLENGES

Ruslan Strilchuk, Sergii Khomych, Kateryna Polyak

301-307
- PDF (Українська)
STAKEHOLDER-DRIVEN HR-MARKETING IN THE EDUCATIONAL ECOSYSTEM: AN INTEGRATED MARKETING FRAMEWORK FOR HUMAN CAPITAL COMPETITIVENESS IN WARTIME UKRAINE

Maryna Us

308-314
- PDF (Українська)
INTEGRAL ASSESSMENT OF AI MARKETING MATURITY IN HEALTHCARE INSTITUTIONS AND AN ARCHETYPE SYSTEM

Andrii Fihun, Inna Deineha

315-321
- PDF (Українська)

BUSINESS AND TRADE

RETAIL IN THE CONTEXT OF BUSINESS RESILIENCE

Taras Vasylyshyn, Yurii Fialka

322-327
- PDF (Українська)
ANALYTICAL ASSESSMENT OF FACTORS INFLUENCING THE FORMATION AND DEVELOPMENT OF INFORMATION SYSTEMS IN COMMERCIAL ENTREPRENEURSHIP

Dmytro Hovda, Lesia Kucher, Roman Rusyn-Hrynyk

328-335
- PDF (Українська)
THE GENESIS OF APPROACHES TO MANAGING THE INNOVATIVE DEVELOPMENT OF TRADE ENTERPRISES

Raisa Hrinchenko, Sergii Lukinov

336-341
- PDF (Українська)
THE ROLE OF STANDARDS IN INTERNATIONAL TRADE IN THE CONTEXT OF GLOBALIZATION

Valentyna Yevtushenko

342-346
- PDF (Українська)
ANALYTICAL ASSESSMENT OF FACTORS INFLUENCING THE RATIONALITY OF MANAGING DIGITALIZATION PROCESSES IN MICRO-ENTREPRENEURSHIP

Roman Kolodiy, Markian Hrynovets

347-354
- PDF (Українська)
INTELLECTUALLY-ORIENTED MANAGEMENT OF ENTERPRISE DEVELOPMENT

Yana Salo

355-361
- PDF (Українська)

INTERNATIONAL ECONOMIC RELATIONS

THE IMPACT OF INTEGRATION ON THE TRANSFORMATION OF THE WORLD ECONOMY

Vladyslav Lesiuk

362-369
- PDF (Українська)
GLOBAL PRODUCTION OF SUNFLOWER AND INTERNATIONAL TRADE IN SUNFLOWER OIL

Olha Shkurupii, Tetiana Deineka, Оlha Dyvnych

370-377
- PDF (Українська)