In the conditions of uncertainty and economic instability, the issue of researching approaches to strengthening the coordination of fiscal and monetary policy is becoming relevant. The aim of the research is to justify directions for strengthening the coordination of fiscal and monetary policy of Ukraine. It is hypothesized that the level of fiscal and monetary policy coordination determines the country’s ability to ensure macroeconomic stability. Special and general scientific methods were used: system approach, theoretical generalization, induction and deduction, statistical, scientific abstraction. Strengthening the coordination of fiscal and monetary policy is an important stabilization tool for ensuring the adaptation of the economy to social and economic conditions, curbing inflation in order to maintain exchange rate stability, reducing fundamental price pressure and directly overcoming inflationary processes. The toolkit of fiscal and monetary policy must be considered in an inseparable unity, taking into account the synergistic effect of ensuring macro­economic stability, which cannot be achieved exclusively by the tools of only one of the policies. The main directions of strengthening the coordination of the fiscal and monetary policy of Ukraine at this stage include: combining the tools inherent in both directions of policies, strengthening its flexibility and adaptability to socio-economic processes; sy­ner­gy of policy instruments in the context of ensuring debt sustainability and reducing fiscal risks; substantiation of the common strategic goals of policies, which will contribute to strengthening their coordination, in particular by developing an appropriate strategy; the development of a financial toolkit for prevention and response, within the framework of which policy instruments are used together, in particular by improving the traditional practice of applying macroprudential measures; streng­thening the independence of state institutions that ensure the formation and implementation of fiscal and monetary policy by continuing institutional and legislative reforms in the relevant areas

In the conditions of the war and the post-war Urainian economic recovery, human capital is one of the determining factors of the state’s existence and ensuring its competitiveness. The loss of human capital has caused a shortage of labor resources in various sectors of the economy, which affects the possibilities of gene­rating income and, as a result, financial results of economic entities. One of the largest components of the Ukrainian economy, which fills the budgets of all levels and creates jobs, is retail trade, which accounts for a significant share of employees among all types of economic activity. The dependence of the revenue amount from the sale of products (goods, services) on the amount of use of economic resources, including labor resources, is widely known. In view of the need for post-war reconstruction against the background of a shortage of labor resources, the aim was set to verify the truth of the principles of the relationship between the scope of activities and the amount of resources used, formulated back in the days of neoclassical economics. Verification of the truth of the formulated hypotheses was carried out on the basis of the use of correlation methods and regression analysis. According to the calculation results, it was not possible to fully illustrate the direct proportional dependence of revenue on the average number of employees for the formed sample of retail trade enterprises. There is also a lack of direct relationship between revenue and labor productivity for both larger and smaller retail enterprises. Further research will be aimed at substantiating other samples of Ukrainian retail trade enterprises and finding interdependencies between their scope of acti­vity and the amount of economic resources involved in the conditions of war and post-war recovery

The essence of the term "economic resilience" and the possibility of using this concept in relation to the social and economic system of the micro-level of the enterprise have been studied. The content of the terms " resilience" and "economic condition" as the main components of the studied concept is analyzed. The aim of the article is to identify the available theoretical approaches to determining the economic resilience of the enterprise, its essential features and the formation of the author’s point of view. It is hypothesized that economic resilience is a complex characteristic of an enterprise that signi­ficantly affects its deve­lopment in the long term in conditions of instability. The following general scientific methods were used during the research: theoretical gene­ralization, grouping and systematization. The etymology of the concept of "economic resilience" was studied and the main scientific approaches to its understand­ding were analyzed. In order to structure and systematize the resear­ched ques­tion, a theore­tical analysis of existing inter­pretations in foreign and domestic scientific works was car­ried out. On the basis of the con­du­cted research, an author’s approach to deter­mining the essence of economic resilience of the enterprise was formed, which can serve as a basis for further scientific research

The modern information stage of business development is characterized by digitalization of all processes, primarily commodity and money exchange. This reinforces the trend of dynamic growth in the number of electronic commerce (EC) enterprises, which is naturally accom­panied by an increase in the volume of turnover, intensifying market competition between manu­facturers, sup­pliers and sellers, expansion and improvement of product offers, implement­tation of artificial intelligence technologies in these processes. There is an objective need for a flexible and adaptive response of the corporate management of EC enterprises to permanent market changes in order to strengthen their own competitive advantages, as well as to develop a theoretical model of effective system manage­ment of an enterprise operating in such conditions. Such a model should be based on fundamentally new approaches to the system management of EC enterprises. Ukraine’s par­tici­pation in the formation of the global information society requires the development of the domestic EC segment, which involves the improvement of business processes in produc­tion and trade, the expansion of sales channels, the transformation of the labor market and the human capital mana­gement system. Such a necessity is intensified against the background of Russia’s war against Ukraine. Despite the economic crisis caused by the war, the improve­ment of management approaches by EC enterprises should increase the efficiency of their business processes and lead to an increase in the competitiveness of the domestic economy. The aim of the article is to develop the conceptual foundations of system management of e-commerce enterprises. Based on the methods of scientific analysis and synthesis, the essence of e-commerce, e-commerce enterprise is determined and the classic McKensey 7S mo­del is developed in the case of system manage­ment of an e-commerce enterprise. Internal and external determinants of system management of EC enterprises are highlighted. The develop­ment of the classic McKensey 7S model and the analysis of the system management determinants of EC enterprises made it possible to concept­tualize it and reveal the need for a scientific rethinking of management approa­ches at the level of domestic enterprises. This will contri­bute to the leveling of barriers to the effective introduction of new management approaches into management practice

Increased competition in an uncertain digital environment requires new approaches to improving marketing and business efficiency. Automation of business processes and marketing ensures management decisions aimed at improving customer experience by collecting, processing, and analyzing a huge amount of objective customer data from various sources and software services. For the company, it saves time and resources by automating routine processes, and, given the improved customer experience and corresponding loyalty of the target audience, it helps to increase the efficiency of marketing investments and improve the effectiveness of digital marketing (DM) and business. The article is aimed at substantiating the structure of a single user profile based on the integration of ESP and other DM software services with a CRM system. The hypothesis is formulated: creating a single user profile based on the integration of ESP and other DM software services with a CRM system by speeding up communication and improving customer experi­ence will increase the efficiency of DM and business in general. The research was conducted using general scientific and special methods: analysis and synthesis, system-structural analy­sis, comparison, systematic, logical generali­zation of results. Considerable attention is paid to email marketing, which remains one of the most popular DM automation tools, as it allows you to smoothly guide the consumer through the sales funnel with a high return on marketing investment. The effectiveness of integrating a CRM system and an ESP is proved, due to the specialization and functional features of the latter in interacting with consumers via email. The technologies, stages and tools of DM automation are systematized. It is proposed to collect all information about a particular consumer in a single user profile. This requires finding a technical solution for each business process and connecting software services into a single digital ecosystem. Collecting information about the company’s customers and their journey at all points of interaction in one place by integrating the services used into a single user profile allows you to make more effective decisions in marketing and business and achieve business goals

This article aims to comprehensively explo­re the evolving landscape of influence mar­keting, specifically focusing on its impact on brand perception and consumer engagement. Delving into influencer characteristics, the evolution of marketing strategies, and successful campaigns, the study seeks to illuminate the multifaceted dynamics that contribute to the effectiveness of influence marketing in the digital era. The analysis reveals that influence mar­keting serves as a cornerstone for building authentic connections in an era marked by digital saturation. Insights into emerging trends, such as the rise of nano-influencers and purpose-driven collaborations, underscore the pivotal role influencers play in shaping brand narratives. Innovations like virtual reality integ­ration further highlight the dynamic nature of influence marketing. The emphasis on long-form storytelling, sustainability, and genuine enga­gement reinforces the enduring importance of influencers as cultural mediators and trusted conduits between brands and consumers. The scientific novelty lies in a nuanced exploration of influence marketing, transcending traditional promotional strategies. The study delves into the psychological impact of influencer endorse­ments, the effectiveness of specific content formats, and ethical considerations surrounding virtual influencers. By addressing these dime­nsions, the research contributes to a deeper understanding of influence marketing dyna­mics, providing valuable insights for resear­chers and industry professionals alike. The prac­tical value of this research is two-fold. Firstly, it offers marketers actionable insights into navigating challenges, adapting to emer­ging trends, and refining influencer strategies. Secondly, the exploration of ethical considerations and the impact of technologies in influence marketing equips industry profess­sionals with the knowledge needed to make informed decisions, fostering responsible and effective influencer campaigns. This article encourages continuous inquiry, ensu­ring that influence marketing remains not only a dynamic force in the digital landscape but also an ethically grounded and impactful strategy for building brand connections

Artificial Intelligence (AI) technologies open up broad horizons for enhancing business efficiency and advancing various professional domains, boosting their productivity and compe­titiveness. There is an active exploration of approaches to incorporating AI technologies in the accounting sphere, promising a seamless transition from human to machine involvement. The aim of this article is to summarize the acquired experience, identify perspectives, constraints, and risks associated with the use of AI technologies in the professional activities of accountants. The research is based on the hypothesis that widespread use of AI in the professional activity of an accountant with an insufficient level of professional skepticism and caution carries significant threats and risks for both the accountant and the business as a whole. Scientific search methods, comparative and critical analysis, theoretical generalization, and synthesis were used. A prerequisite for imple­menting AI technologies in accounting is expert information systems and ERP systems. The analysis of AI technology implementation experience in various industries demonstrates their relevance in the accounting field for performing routine tasks (automated recognition of primary documents, processing incoming signals, and other standard operations with a simultaneous reduction in the probability of errors), analyzing large datasets, and providing information support for decision-making (pro­ces­sing business data and regulatory docu­ments), training professionals, and organi­zing internal and external communication (parti­cularly between humans and machines). Identi­fied potential risks include breaches of privacy and data security, misinterpretation of output data, and the disregard of activity context, external and internal environments, especially due to the absence of emotional intelligence, which influences the trust level in integrated information systems. The requirement for the application of professional assessments and judgments, mandated by regulatory documents, limits the scope of AI technology utilization in accounting. Future research should focus on exploring the possibilities of widespread integ­ration of AI technologies in information systems for accounting and improving legislation based on the principle of risk assessment

The largest business in terms of capitali­zation value, revenues and profits was formed as a result of a business combination. Consolidated financial statements are of undoubted value to users and stakeholders in assessing risks, prospects and analyzing the interaction of companies within the group. Special indicators of consolidated financial statements, such as goodwill, allow estimating the expected value of acquired companies in a business combination. However, the current methodology does not allow for the evaluation of all aspects of value that constitute goodwill. The aim of the article is to supplement the methods of goodwill valuation in business combinations for further substan­tiated disclosure in consolidated finan­cial statements, in accordance with the interests and needs of investors and managers. The research methodology is based on a systematic approach, critical analysis, synthesis, induction and deduc­tion, comparison, economic-mathematical methods of goodwill calculation, and genera­lization of principles of consolidated reporting. An analysis of key international standards allowed us to determine the peculiarities of applying the acquisition method for different types of business combinations. The share of ownership in an investee determines the nature of influence and the method of consolidation. Goodwill is the difference between the purchase price and the fair value of the net assets acquired in a business combination. When companies merge, goodwill reflects the intangible aspects of the business and the expected added value, which serves as the investment object. Therefore, methods for valuing goodwill during business combinations are identified to disclose in consolidated finan­cial statements in accordance with IFRS. Additionally, a group of complementary good­will valuation methods is systematized to determine and justify all aspects of forming the undisclosed added value of the investee compa­ny. The proposed methodology allows for considering the interests of various stakeholders in goodwill valuation. It is crucial to regard the goodwill disclosed in the financial statements as consent and willingness of the parent company to pay more, based on evidence and calculations obtained through a comprehensive goodwill valuation methodology. The proven hypothesis of the research suggests that for a justified valuation of goodwill during consolidation, it is necessary to supplement existing approaches and measure the value of brand, long-term stability, sustainable development, corporate so­ci­al responsibility, and utilize artificial intelli­gence. Goodwill reflects strategic value but may also be subject to impairment if its value is not sufficiently supported by expected profits

Long-term military aggression has required updating approaches to budget revenue forma­tion to increase the fiscal effectiveness of taxes and ensure budget sustainability. The article is aimed to substantiate the main priorities for boosting the efficiency of the central budget revenue formation system in combating full-scale military aggression, which involves compliance with the principle of fiscal suffi­ciency in financing defense and security needs and fostering economic recovery. Syste­matic and logical approaches were used in the article. Various methods were applied, including gene­ralization, comparison, analysis and syn­the­sis, scientific abstraction and expert eva­luations. The USA’s experience in the field of budget revenues formation during wars shows that the authorities tried to design the taxpayer’s trust and ensure a fair cost for conducting a war for every citizen. The classic measures were increased tax rates on income and profits, and the active sale of government bonds. Great Britain has applied identical measures. The budget revenues formation policy has demon­strated significant changes since the full-scale invasion. The percentage of GDP redistribution through the central budget revenues in 2023 equaled 41.76%. The main features of tax revenues shaping (into a central budget) in 2022–2023 have been identified. Priority measures to raise the fiscal significance of tax revenues have been substantiated. This concerns the decrease of the shadow part of the gambling business; the excise goods markets; and labor incomes. In addition, the prerequisites for introducing a progressive personal income tax scheme have been determined