Проблеми та шляхи вдосконалення механізму банківського обслуговування аграріїв в Україні

The article highlights issues related to the innovative activities of banking organizations from the point of view of developing and providing banking products and services. The need for objective research on the selection and classification of new banking products and services, which are brought to the market as objects of marketing activities of credit institutions, has been proven, since their properties are not the same. The conducted economic and theoretical analysis showed that despite the fact that banking services and products have a set of similar characteristics, they also have their own unique characteristics. The authors proposed an approach to identify classification features inherent in new banking products and services, which is key to the competent development of the bank’s marketing activities. It is proposed to define the concept of "new banking products" from the point of view of innovative marketing activities of the bank based on the degree of their novelty, which allows to supplement the existing classifications with new features in order to develop a clearer chosen marketing strategy. It was determined that depending on the degree of novelty of the product, innovative processes in the bank can be classified as differential or diversified. This distribution also allows focusing attention on the formation of the bank’s marketing strategy. When classifying banking products, it is recommended to provide detailed information about the target group of customers who use new banking products and consider the stage of the life cycle of banking products from the perspective of innovation. When classifying new banking products by life cycle stage, it is useful to consider the following stages: development of products and services; implementation of pilot projects or testing of new banking products; assessment of sales dynamics; maturity of new banking products; decrease in sales of new banking products. This approach makes it possible to take into account the specifics of the work of credit organizations and the interests of various groups of potential consumers in the process of introducing banking products and services.

Introduction. Investment activity is a key prerequisite for the sustainable development of agricultural enterprises, since it is it that ensures the renewal of the material and technical base, the introduction of innovative technologies, increasing labour productivity and competitiveness of the agricultural sector. In the context of structural transformations of the national economy, military risks, climate change and deepening European integration processes, investments acquire a system-forming significance, performing the function of the financial and technological basis of reproductive processes and the adaptation of agricultural production to the growing instability of the external environment. Methods. General scientific and special methods were used in the research process, in particular analysis and synthesis – to generalize theoretical approaches to the investment activity of agricultural enterprises. Comparative methods, economic and statistical and were used to assess the state, dynamics and problems of investment processes in the agricultural sector. Systemic, structural and functional approaches were used to substantiate the directions of activating the investment activity of agricultural enterprises. Results. It was established that the investment activity of agricultural enterprises in Ukraine is influenced by a set of financial, risk and institutional constraints that hinder the modernization of production and the introduction of innovations. It is proven that insufficient access to long-term financial resources, high military and climate risks, as well as limited effectiveness of state support reduce investment activity and the effectiveness of reproductive processes in the agricultural sector. The feasibility of implementing a comprehensive policy of activating investment activity, which combines financial incentives, agricultural insurance, investments in digital technologies and human capital development, is substantiated. It is determined that the coordinated attraction of public, private and international investments creates the prerequisites for increasing productivity, economic sustainability and competitiveness of agricultural enterprises in the long term. Discussion. Prospects for further research should be linked to the assessment of the effectiveness of state and international support instruments for investment activities of agricultural enterprises in the context of war and post-war recovery. An important direction is the development of economic and mathematical models for investment risk management, taking into account climatic, financial and security factors. Special attention should be paid to studying the role of digital investments and investments in human capital in increasing the sustainability and competitiveness of agricultural enterprises in the long term. Keywords: investment activity, agricultural enterprises, agricultural sector, investment risks, state support, modernization of production, digital technologies, human capital, competitiveness, sustainable development, geoinformation systems, sustainable development.

The result of the long existence of legal restrictions on the agricultural land market in Ukraine was the formation of a specific leasehold system of land use. Agricultural enterprises and farms do not have land owned. Instead, the peasants who became owners of land during the distribution of collective farms, mostly do not process these parcels of land on their own, but also deprived of the right to alienate them (to sell, give, change). The study shows the development of leased land use of agricultural enterprises in Ukraine, which currently covers 16.8 million hectares of private land and about 1 million hectares of state-owned land. Since 2003, the civil law of Ukraine permitted to apply not only the lease of agricultural land, but also the emphyteusis right (the alienated right to use someone’s land for agricultural purposes), the process of transformation of lease into emphyteusis was started, especially in large agricultural holdings. The main advantages of emphyteusis as a substantive law and its attractiveness for agribusiness are considered. The suggestions on improving the legal regulation of land use under conditions of emphyteusis are given.

The article focuses on the relevance of the issues of formation and implementation of the intra-corporate policy of digitalization of marketing of agrarian enterprises. It was established that the aspects of digitization and realization of its potential directly in the segment of agricultural enterprises in Ukraine are still not sufficiently developed. Therefore, the purpose of the study is to improve the methodological and applied principles and provisions of identification and substantiation of directions for strengthening the digitalization of marketing of agricultural enterprises. The advantages of the formation and development of digital management systems at domestic enterprises in general, as well as directly in the field of digitalization of their marketing systems and complexes, are emphasized. Prospective directions of digitalization of marketing of agrarian enterprises are determined by the following components: (1) product policy, (2) price policy, (3) policy of promotion and stimulation of product sales, (4) policy of product positioning on the market. The problematic aspects of the formation of an environment of digital marketing of agricultural enterprises in Ukraine are reflected. The strategic stages of the policy of development and expansion of the priority directions of digital marketing of agrarian business entities have been determined. The system of structural blocks of the program of digitalization of agricultural enterprise marketing is substantiated, in particular - initial conditions, policy goal, goals and directions of regulation, globalization block, financial-resource and organizational-management support, monitoring and adjustment tools. The toolkit for monitoring the digitalization of marketing of agricultural enterprises has been defined, which involves taking into account the system of indicators in three groups: (1) development of the intra-corporate digital system, (2) digital modernization of business processes, (3) harmonization and convergence of intra-corporate digital systems into the global system of the digital economy of Ukraine and the EU.

The purpose of the article is to analyze correlation between production volume (V), labour factor (L) and capital factor (K) with further production volume forecasting of researched agricultural enterprises in Ukraine as well as their competitiveness in the European market. Methodology. The survey based on statistical data of State statistics service in Ukraine, Poland and accounting data of investigated enterprises during 2004-2013 years. Production volume and capital amount taken in monetary terms, labour factor is calculated in monetary terms using the average wage and the number of employees. Treatment of major production factors according to classical economic theory is generalized. Correlation of V, L and K factors are calculated using method of the least squares in production function evaluation. Production volume of enterprises A and B are forecasted with further evaluation of its reliability in the econometric program EViews 7. Results of the survey showed the dominant role of L factor over the K factor especially after world economic crisis 2008 in investigated agricultural enterprises of Ukraine. According to high determination coefficient, the influence of both factors on production volume is 85% for enterprise A and 95% for enterprise B. Production forecast shows the increase of its volume till 2020 in both enterprises with high probability according to forecast credibility indicator MAPE. Practical implications. Application of the results, in particular the ratio of production factors and forecast of production volume, will allow more effective use of production resources and better planning of production process taking into account market conditions. Value/originality. Production activity estimation and output forecast of investigated agricultural enterprises were used for competitiveness analysis of agricultural enterprises in Ukraine and Poland, which is important for European integration process of domestic economy.

The subject of the study is the economic efficiency of the use of land resources by agricultural enterprises. Methodology. The research was conducted using general scientific methods, in particular: theoretical generalization, methods of positive and normative analysis, statistical analysis. The goal is to analyze the dynamics of economic efficiency of land use by agricultural enterprises. Research conclusion. The economic efficiency of reproduction processes is the ratio of the amount of newly created value to the amount of capital, the cost of all resources and some of their main types. The peculiarity of the reproduction of land resources is that they are combined with the stage of production of agricultural products, when the reproduction of soil fertility is carried out in a single technological process of growing crops. Analysis of the efficiency of use of land resources by agricultural enterprises in Ukraine, which has significant areas of land suitable for agricultural production. It should be noted that agricultural land should be used more efficiently than in other countries. The activity of agricultural enterprises in general and their use of land resources can be characterized as extensive – a large number of resources are involved, and the return from each resource unit is low. In addition, the fact that landowners are not in a hurry to sell their agricultural land, realizing that in a few years a completely different offer price will be formed, as agricultural companies will enter the game and the demand for agricultural land will be much higher. It is necessary to mention that there are some difficulties in the research process, because today it is impossible to reflect the total volume of the Ukrainian agricultural land market in monetary terms, since the transaction price is declared in only 55% of the concluded transactions. In 2022, the average price of buying and selling agricultural land in Ukraine will be 38,560 UAH/ha. This is 28% higher than the average normative monetary value of arable land in Ukraine, which is UAH 27,520/ha.

The digital transformation of the agricultural sector and the growing role of innovations in production processes actualize the issues of accounting and auditing of intangible assets of agricultural enterprises in Ukraine. After all, the latter increasingly determines the market value of the enterprise and its investment attractiveness. The article aims to substantiate the areas of improving the accounting support for the audit of intangible assets of agricultural formations, taking into account existing problems, regulatory requirements and specifics of agriculture. The author disclosed the regulatory and legal principles of auditing intangible assets and investigated its problematic aspects for agricultural enterprises. The results of the study indicate that in the agricultural sector, there is a high risk of incorrect recognition or premature write-off of intangible assets, especially when participating in innovation programs, grants or international projects. Accounting for such assets requires compliance with legislation and a comprehensive approach to documentary support, internal control and methodology for calculating value and depreciation. The audit of intangible assets in Ukraine's agricultural formations should consider industry specifics, such as the lack of an active market, weak documentary support and instability of useful life. These features increase the risks of distortion of financial information and require the auditor not only to know the standards but also to understand agricultural practice, involve experts and adapt audit procedures to agricultural production conditions. The article presents an audit work programme for agricultural enterprises' intangible assets. The directions for improving the accounting support of the audit were outlined, including updating the accounting policy, taking into account industry realities, implementing internal regulations for document flow and asset classification, using modern ERP systems for accounting, regular training of accountants and auditors, as well as developing internal control procedures.

Purpose. The aim of the article is to define an innovative model of using one's own financial resources in the agricultural sector to increase the efficiency of self-financing and ensure the sustainable development of agricultural enterprises. Methodology of research. The use of methods of analysis and synthesis made it possible to determine modern methods and principles of financing innovative activities of enterprises. Conducting generalizations revealed the main advantages and disadvantages of using individual components of own financial resources in the process of self-financing of innovative development of agrarian enterprises. Tabular and graphic methods allowed to visually display the current state of sources of financing of agricultural enterprises in Ukraine. Findings. It was revealed that currently the main method of financing Ukrainian farmers is self-financing, and retained earnings play a key role among the sources of own financial resources. The gradual increase in the amount of profit capitalization has a positive effect on the expanded reproduction of agricultural production, but these funds are not enough to ensure large-scale and costly innovative projects. A model of financing the innovative development of agricultural enterprises through the use of a combined set of financing sources is proposed, in which self-financing should play a key role. It has been proven that when financing the innovative development of the agrarian sector, support from the state is critically necessary. Originality. The methods and principles of financing innovative activities are summarized, which made it possible to form a model of financing innovative development of agrarian enterprises. The advantages and disadvantages of using individual components of the own financial resources of agrarian enterprises in modern economic conditions are determined, which will allow to create competitive advantages for agrarians through the combination of methods of financing innovative transformations in the future. Practical value. The theoretical and methodological provisions of this study deepen the practical toolkit of effective management of one's own financial resources and contribute to the development of innovative processes in the agricultural sector. Key words: innovations, own capital, self-financing, profit capitalization, depreciation.

The article covers the issue of ensuring food security of the state, through the prism of guaranteeing labor rights of agricultural employees. Proper protection of the labor rights of agricultural employees will help to increase the level of their social protection and contribute to the stable development of the agricultural sector of Ukraine. The basic concepts that would combine various aspects of the legal status of agricultural employees into a single concept are analyzed in detail. We have analyzed the following criteria for classification of employees of agricultural enterprises in Ukraine: by functional responsibilities, by qualification level, which confirms the ability to perform tasks and responsibilities of the relevant work, by the form of employment, by the organizational and legal form of the economy, by specialization, by age and gender characteristics. It is established that agricultural employees in Ukraine are not a homogeneous group, and their legal status may vary depending on socio-economic conditions. The main professions in agriculture are investigated, it is proved that skilled agricultural employees have professions that provide knowledge necessary for agricultural production, and their professional tasks are to grow crops. The concept that the basic rights and freedoms enshrined in the Constitution of Ukraine are distributed equally to agricultural employees, regardless of the organizational and legal forms of enterprises in which they work is analyzed. The criteria for determining enterprises, institutions and organizations that are important for the national economy in the field of agriculture in a special period are investigated. It has been found that the criteria for determining agricultural enterprises for booking their employees from mobilization in Ukraine may include various aspects that ensure the continuous activity of the agricultural sector, especially in conditions of martial law. It has been concluded that the reservation of employees of agricultural enterprises from mobilization should be based on an integrated approach that takes into account both economic and social, strategic and defensive aspects. This will help ensure the smooth functioning of critical agricultural processes, which is key to maintaining Ukraine’s food security and economic stability in war conditions.

Introduction. Digital means of expanding access to financial services are currently one of the promising tools for solving important socio-economic problems and stimulating economic development. The coronavirus pandemic gave a powerful impetus to the spread of digital banking. After the decline in morbidity and the relaxation of the quarantine, activity in the use of digital channels by customers of almost all segments has remained. Problem Statement. The relevance of the study is due to the global trend to replace the branch network with a remote service in order to reduce operating costs (increase operational efficiency) provided that customers' needs for reliable, fast and cheap services are met. The purpose is to determine the potential of digitalization of the delivery channels of banking products and services for savings banks in the conditions of the latest technologies and systemic stresses. Methods. The methodology of comparative analysis, system analysis, correlation of historical data, scientific synthesis was used. The research was conducted using the methods of statistical analysis of series dynamics and factor analysis of data. Content analysis was used in the review of scientific publications and reports. Results. In Ukraine, the introduction of digital financial technologies to expand access to banking services within the framework of remote banking technologies has both a number of achievements and many problems, the solution of which requires appropriate measures taken by state authorities. A positive thing is the rapid development of computer programs for the introduction of remote banking and their implementation in the work of state banks. The still relatively low share of remote service coverage for corporate and retail customers can be singled out as bottlenecks. Other significant problems include the slow implementation of legislative and regulatory initiatives in this area, in particular those defined in the framework of the Strategy for the Development of the Financial Sector. Conclusions. The analysis showed that Ukrainian banks differ significantly in the development of remote banking services (RBS), there is a gap between leaders and outsiders in the quality and scope of remote banking services. The leading positions of PrivatBank and Sens-Bank (in certain aspects) are largely due to the legacy of the period when they were in private ownership, but since then other commercial banks have made significant progress. In working out a development strategy, banks need to provide for regular surveys of the clientele and marketing analysis of situations and the latest trends in order to predict the behavior of customers and respond adequately to their needs and behavior patterns. At the same time, banks are already able to act proactively, educating and encouraging customers to use RBS channels. International and Ukrainian experience sometimes demonstrates failures in the implementation of RBS projects. Therefore, it is advisable to implement the concept of balanced development of all product delivery channels in the savings bank with an emphasis on remote customer service, introduce user training programs, and adapt application interfaces.

What Bulgarian Banks Offer Via Internet: An Overview

Internet banking refers the systems that enable the customers to access their accounts and general information on bank products and service through the use of a bank’s website, without the intervention or inconvenience of sending letter, faxes original signatures. Internet banking as an “internet portal, through which customers can use different kinds of banking service ranging from bill payment to making investment”. Thus internet banking is the use of internet by bank customers for transacting their banking transactions. In other words, it is the use of internet by banks to deliver banking transaction. In other words, it is the use of internet by banks to deliver banking services to customers irrespective of their geographical location.

In the changing conditions of life, it is very important to monitor the main trends in the development of banks. This contributes to the competent assessment of the activity of the banking system in the competitive market and the improvement of the quality of customer service, both retail and corporate. Constantly improving service delivery platforms reflect the result of hard work of specialists, increase the profitability of the banking sector and allow to maximize profits. The article deals with the implementation of financial innovations in the service of corporate clients by Ukrainian banks. It is emphasized that the catalyst for the development of digitization in banks was the quarantine conditions of 2020. The global trends in the development of innovations in banking practice have been studied. The best innovations in products and services for corporate clients are characterized. It was revealed that the main global banking innovations are: opening a digital account; application programming interfaces; video collaboration; p2p payments, cloud computing, chatbots, machine learning, digital lending systems. They ensure close communication between the bank and the client, quick receipt of products and services by clients, protection of bank data, and reduction of risks. Signs of attractiveness of new banking products are high reliability, profitability and quality, as well as profit from the introduction of modern financial technologies. The result of cooperation with fintech startups is new products and services or products and services with new qualities: innovative programs and projects; new intelligent products; modern new technological equipment and processes; new approaches to market formation of modern banking products and services. Particular attention is paid to ensuring the equality of the participants in the relationship (banks and clients) and the openness of the necessary information for them; provided own systematization of clients from the point of view of readiness for innovations and a list of the main innovative changes taking place in the banks’ service to corporate clients.

The article examines the role of consulting support in the strategic development of agricultural enterprises in Ukraine, emphasizing the enhancement of investment attractiveness and alignment with European integration processes. In the context of the European Green Deal and increasing environmental and social requirements, Ukrainian agribusiness faces the need to modernize technologies, adopt sustainable practices, and comply with EU market standards. The study highlights the importance of integrating innovation, such as precision farming, artificial intelligence, IoT technologies, automation, and vertical farming, to improve productivity, optimize resource use, and reduce environmental impact. Energy efficiency and the use of renewable energy sources, including wind and bioenergy, are analyzed as critical factors for ensuring enterprise resilience and sustainable growth. The research underscores the significance of corporate environmental responsibility, encompassing monitoring of emissions and waste, internal environmental audits, personnel training, and the development of ecological standards. Social inclusion is considered a key component of sustainable rural development, promoting employment, equal access to resources, digitalization, and capacity-building for rural populations, particularly women and youth. The article emphasizes the necessity of state, international, and private support mechanisms, including grants, preferential crediting, local investment funds, and agro-technology parks, to enhance the investment appeal of Ukrainian agricultural enterprises. Marketing approaches, including the 4P and 5P models, are proposed to improve enterprise positioning as investment projects, strengthen stakeholder communication, and attract capital. The study concludes that consulting support is crucial for strategic planning, risk assessment, and implementation of measures that align economic efficiency with sustainability goals, ensuring competitiveness, resilience, and integration of Ukraine’s agribusiness into European and global value chains. The results provide a comprehensive framework for policy makers, managers, and investors to facilitate the transition to environmentally responsible, technologically advanced, and socially inclusive agricultural systems in Ukraine.

The article is devoted to the study of the audit of income, expenses, and financial results of agricultural enterprises in Ukraine during the martial law. The main problems of the domestic agricultural industry, caused by the specifics of the industry, are identified: deterioration of economic conditions, economic difficulties, competition problems, infrastructural limitations, personnel problems, difficulty in obtaining permits and certification, limited access to modern technologies. It is substantiated that the problems of the organization of accounting and management of agricultural enterprises are represented by insufficient automation of accounting and control processes, insufficient investment attractiveness of these enterprises in reporting, the complexity of accounting for supply processes, production and formation of costs, the complexity of obtaining loans, the complexity of tax accounting. The identified problems of the functioning of domestic enterprises in the conditions of martial law: the threat of security for workers and resources, the complication and increase in the price of the supply and implementation process, the loss of qualified labor, economic difficulties, the instability of legislation, the cancellation of benefits. It was established that the state of war in Ukraine causes additional problems for auditing: changes in the conditions of audit activity and audit risks, the complication of forecasting and assessment of financial results, the need to assess the impact on financial reporting of changes in accounting policies and management strategies, the need for additional audit procedures to determine and settlement of new risks. The work analyzes the peculiarities of the audit process of financial reporting of an agricultural enterprise, its income, expenses, and results of activity. The study showed that the main factor influencing the quality of the audit is the use of effective audit procedures. The work presents directions for optimizing the audit due to its digitalization, identifies problems that may arise, and suggests ways to solve them.