Introduction. The relevance of the substantiation of theoretical aspects and the identification of the peculiarities of the formation of the development of construction enterprises in modern emergency conditions has been proven. The work achieved the goal of substantiating the development of construction enterprises and identifying the peculiarities of its formation. To achieve the goal, the following tasks were solved: systematization of theoretical provisions regarding the definition of the development of construction enterprises; characteristics of intelligent systems that form the peculiarities of the development of construction enterprises. The goal is to substantiate the development of construction enterprises and identify the peculiarities of its formation. To achieve the goal, the following tasks are solved: systematization of theoretical provisions regarding the definition of the development of construction enterprises; characteristics of intelligent systems that form the peculiarities of the development of construction enterprises. Method (methodology). To study the development of construction enterprises, the methods of systematization, generalization and theoretical substantiation are used for the formation of a theoretical-methodological platform and the identification of theoretical approaches. This creates a basis for the application of methods of assessment and forecasting the development of construction enterprises. The results. Summarizing the existing scientific provisions, theoretical and methodological approaches to determining the development of construction enterprises were formed: functional, managerial, factor, structural, strategic, investment, systemic.

Introduction. The development of electric energy enterprises-operators of the distribution system depends on the information that management personnel receive from the accounting system. The average service life of Ukraine's power distribution networks exceeds 40 years and the infrastructure is worn out by 60-85%, the problem is insufficient investment in the main assets of electric power enterprises in the conditions of martial law. Therefore, the issue of the role and place of accounting in the activities of electric power enterprises-operators of the distribution system is relevant. The purpose of the article. The purpose is to study the role and place of accounting in the activity of the electric power company-operator of the distribution system. Research results. The technological and sectoral features of the activity of the distribution of electric energy, which affect the construction of the accounting records of the electric power company-operator of the distribution system, have been established. The main goals, purpose, and strategy of the electric power company-operator of the distribution system are highlighted. The functions of the electric power enterprise-operator of the distribution system as an enterprise whose activity is aimed at obtaining profit and as a participant in the electric energy market are analyzed. The structure of the assets of the electric power company-operator of the distribution system was studied. Attention is focused on sources of financing of the investment program of the electric power company-operator of the distribution system. The structure of revenue from the sale of products of the electric power company-operator of the distribution system was studied. Approaches to the construction of the accounting process of the electric power company-distribution system operator are proposed in the context of distribution system development plans and the implementation of investment programs of the electric power company-distribution system operator. Conclusions. A properly organized accounting system of an electric power enterprise-distribution system operator should provide information, control and analytical provision of internal and external resources for the growth of capital investments in the renewal of fixed assets of an electric power enterprise-distribution system operator.

Introduction. Digitization of socio-economic processes has led to an increase in the share of electronic transactions in monetary transactions. Electronic transactions using electronic and cryptographic currencies are the object of increased attention of criminals. The goal of cyberattacks is not only to seize money, but also to steal confidential information, block information flows, create information chaos, damage software and publicly discredit the enterprise. Overcoming various cyber threats requires the organization of an effective system of cyber protection of electronic transactions. Purpose. The purpose of the article is to identify cyber threats to the functioning of the system of electronic transactions with proposals for their elimination through the selection of variable organizational forms of ensuring the cyber security of the enterprise. Results. It is proposed to consider accounting and control of electronic transactions as the information basis of the enterprise's cyber security system. The areas of effective cyber protection of electronic transactions are defined, which consist in ensuring: confidentiality, integrity, availability, comparability and addressability of accounting information about monetary transactions. To overcome cyber threats to the functioning of the electronic transaction system, it is proposed to use technologies: blockchain, chatbots with artificial intelligence, biometrics, cloud services, Internet traffic monitoring, etc. Organizational options for cyber protection of electronic transactions have been systematized in the direction of: uniting disparate employees into security teams or creating a separate security unit of the enterprise; remote involvement of the outsourcer's specialists or their periodic arrival at the enterprise – the customer of outsourcing services. An information scheme of a dual combination of internal and external security control has been developed, which is integrated into the cluster format of the organization of accounting for electronic transactions. It has been proven that the dualization of cyber security control ensures the balancing of cyber risks and the costs of organizing cyber protection of electronic transactions. This format of cyber security organization is adaptively relevant for various business entities. Taking into account the directions of cyber protection, the capabilities of modern technologies in overcoming cyber risks, the functional powers of security employees, as well as the organizational formats of cyber security of cash flows ensures the reliable functioning of the electronic transaction system at the enterprise. The provision of effective cyber protection in combination with the accounting and control of electronic transactions is fundamental to the organization of a comprehensive cyber security system of the financial and economic activities of the enterprise.

The article states that the agricultural sector has always been and continues to be the main driving force of Ukraine's economy. Before the full-scale war, Ukraine was among the top five leading countries in terms of food exports. However, the full-scale war has led to significant losses in agribusiness and, consequently, threats to its economic security. The agricultural sector can be restored by adopting business models focused on the diversification of clean production technologies, which aligns with Ukraine's ambitious goals of transforming the country's economy into a low-carbon model. It is emphasized that some agricultural enterprises attempt diversification by growing niche crops, overlooking that diversification involves entering other types and areas of production and economic activities. It is substantiated that diversification is a business model aimed at reallocating resources into new activities, creating new opportunities for better utilization of potential, ensuring the economic security of the enterprise, and promoting its economic growth. It is highlighted that agribusiness currently has significant opportunities for diversification through the production and export of biomethane. Using the example of the Gals Agro agribusiness holding, the feasibility of agribusiness diversification into clean technologies is demonstrated. The potential and forecasts for biomethane production by agribusiness are examined over short- and long-term time horizons. It is emphasized that for the development of biomethane production, the Ukrainian government has created the necessary regulatory framework, highlighting its advantages and gaps that require urgent resolution. It is noted that key issues such as the launch of a biomethane registry to provide guarantees of origin, the development of infrastructure to ensure sufficient biomethane transportation capacity, and state support for infrastructure development remain unresolved. Measures are proposed to create a favorable environment for the development of biomethane production by agribusiness, thereby ensuring its economic security and growth.

This article analyzes new approaches and strategies in personnel management of Ukrainian banks during wartime. It examines the main challenges faced by banks, such as ensuring employee safety, maintaining motivation, and work efficiency. Special attention is given to the implementation of remote work, flexible schedules, and the expansion of social benefits. Additionally, the support for mobilized employees, psychological assistance, and monitoring of physical and mental health are explored. The aim of the article is to study and develop innovative approaches and strategies for managing the personnel of Ukrainian banks during wartime, focusing on the long-term impacts of crises, flexible work models, the application of technologies, and support for employees across different generations to ensure stability and efficiency of banking institutions. Methodology. The research employs general scientific methods of cognition, such as analysis and synthesis, to evaluate the current state of personnel management in the banking sector. The comparison method is used to analyze the effectiveness of various approaches to managing bank personnel during a crisis. The generalization method is utilized to formulate recommendations for improving personnel management strategies. Results. It has been proven that the implementation of remote work strategies and flexible schedules significantly reduces risks for employees and enhances the stability of banking operations. Additionally, the development and implementation of social and psychological support programs for employees have helped maintain their motivation and productivity. The article proposes ways to improve existing approaches to personnel management, taking into account the specifics of wartime, including the introduction of qualification improvement programs and mental health support.

Introduction. Agriculture is the backbone of a country's economy, and its development is essential for financial and economic stability as well as for the post-war recovery of Ukraine. The sustainability of agribusiness enterprises is significantly influenced by industry-specific financial and economic factors. Given these conditions, the expansion of seed production for cereal crops becomes crucial, as grain production is the foundation of crop farming and the entire agricultural sector, contributing substantially to Ukraine’s export revenues. Methodology. The research employs the following methods: abstract-logical method (for theoretical generalization of market equilibrium issues and drawing relevant conclusions); monographic method (to evaluate the supply and demand mechanism in the cereal seed market, including surveys of agricultural enterprise managers); statistical-economic method (for analyzing industry trends, evaluating seed production efficiency, and assessing export-import tendencies); systematic and comparative analysis (to evaluate the seed industry and premium seed market, and to compare actual performance results). Results. Seed production has the potential to become one of Ukraine’s most promising agricultural sectors, providing farmers with high-quality seeds and enabling the rapid introduction of new varieties. The sector’s development can help meet domestic demand for high-quality seed materials while also unlocking the country's export potential. However, due to the lack of a well-balanced marketing strategy for distribution, this potential has not yet been fully realized. Most seed enterprises require detailed and objective information about current market trends, sales prices, distribution channels, and forecasts for market development to optimize their operations. It is recommended that the Seed Association's Marketing and Supply Chain Information Service, in collaboration with the Ukrainian Institute for Plant Variety Examination, systematically provide information to grain producers and consumers to enhance the efficiency of seed distribution channels. While the successful localization of international seed production companies in Ukraine has mitigated some risks, the increasing reliance on imported seeds remains a significant challenge. Therefore, it is necessary to focus on the development and patent protection of Ukrainian seed lines and establish an effective marketing-driven seed promotion system.

Introduction. Microenterprises are an important segment of the economy, especially in times of armed conflict, when flexibility and adaptability become key factors for business survival. Their role is not only to support employment, but also to provide local markets with goods and services. However, the martial law poses serious challenges to the financial management of such enterprises, in particular in terms of accounting, business analysis and tax payments. In these circumstances, it is important to find ways to improve accounting and analytical processes, as well as to adapt the tax system to the needs of microbusinesses in crisis situations. Purpose. To research and develop recommendations for improving the system of accounting, analysis and taxation at microenterprises in the context of military conflict. In particular, to study the impact of the current tax legislation on the financial activities of enterprises, to analyze the adaptation of microenterprises to martial law, and to propose ways to improve accounting mechanisms and tax procedures in order to increase the sustainability and competitiveness of microenterprises in the context of economic instability. Method (methodology). The study applied general scientific, economic and mathematical methods and approaches, analytical procedures and tools, including methods of horizontal and vertical analysis of financial statements, which allowed to identify changes in the structure of assets and liabilities, as well as to assess the dynamics of key financial indicators, such as return on assets and capital. The results. The analysis of the financial condition of an operating microenterprise confirms that even in conditions of economic instability, a microenterprise can demonstrate positive development dynamics. The increase in assets, growth in equity, and significant improvement in financial results indicate the effectiveness of the enterprise's management. At the same time, the growth of current liabilities requires additional attention to liquidity management and optimization of working capital.

Advance pricing agreements are a key component of fiscal policy implementation and an effective means of fiscal regulation of transfer pricing, aimed at avoiding potential tax disputes, as well as compliance with the requirements of tax legislation regarding cross-border transactions. The article describes a comparative analysis of international practices of advance pricing arrangement, provides an overview of the relevant regulatory framework that regulates this procedure in Ukraine, as well as the classification and procedural stages of pricing arrangement. The article notes the main advantages of pricing arrangement, in particular, the improvement of tax stability within the jurisdiction and the stimulation of international trade, while analyzing the problems and procedural difficulties that stand on the way of the active use of this tool by Ukrainian taxpayers. Describing the potential for the further spread of the practice of advance pricing arrangement, the article emphasizes the need to raise the level of awareness of taxpayers regarding the benefits and methods of effective application of this tool to achieve the stability of their business and minimize tax surcharges due to audits. The conclusion emphasizes the current trends in the development of this tool in Ukraine, ways to further intensify its use by payers, as well as overcoming barriers related to implementation.

Introduction. Integration processes are natural and highly relevant in the modern world, particularly in the context of forming economic blocs and alliances. Following the signing of the Association Agreement between Ukraine and the European Union, the need to harmonize national institutions, legislation, and technical regulations with European norms and standards has become increasingly urgent. The harmonization of standards in the grain sector is particularly important, given its strategic significance for Ukraine’s export potential. Purpose. This article aims to analyse the processes of harmonizing the classification and standardization of grain products with EU regulations. It involves establishing the sequence of actions and measures, identifying key directions, trends, and challenges, as well as substantiating future prospects. Methodology. The research is based on a comparative analysis of regulatory legal acts of Ukraine and the EU, as well as statistical data from official sources. The methodology is built on the principles of historicism, systematization, and cause-and-effect relationships. The study employs methods of system analysis, expert assessments, case study analysis, and general scientific methods such as analysis, synthesis, comparison, classification, and generalization. Results. The study establishes that the process of harmonizing Ukraine's grain standards and standardization system with EU requirements is complex and encompasses a wide range of changes. Since 2014, significant progress has been achieved—compliance with harmonization requirements has reached 88%, eight laws and 102 technical regulations have been adopted, and a network of accredited laboratories has been developed. It has been identified that the contemporary challenges of the harmonization process are not so much related to technical aspects of quality but rather to new requirements for sustainable development, decarbonization, and environmental responsibility. The research concludes that the successful harmonization of standards enhances the competitiveness of Ukrainian grain in the European market and simplifies export procedures.

As a result of the critical analysis of existing models of risk management, it should be noted that the effectiveness of risk management does not always depend exclusively on specific methods of responding to them. The decisive factor is the quality of management decisions, which should not only reduce the risk to an acceptable level, but also guarantee the achievement of the organization's goals. Risk management is closely related to both the events that occur in complex systems and the response to them by the enterprise, which is a complex multi-element system. This determines the need to use an integrated approach to risk management, which expands the methodological foundations of modern risk management. Thus, risk management at enterprises should be aimed both at identifying the causes of various risks and at using all opportunities to ensure optimal development of the enterprise in conditions of economic uncertainty. Also, based on the results of a critical analysis of existing risk management models, the article develops practical recommendations that can be used to guide the formation of a risk management system. Further scientific research should be directed to the development of an organizational and economic risk management mechanism at the enterprise, considering modern challenges and threats.