A topical direction in the economic analysis of modern problems of inequality in society is the disclosure of systems of inclusive socio-economic relations and institutional factors of overcoming social exclusion. The purpose of the article is to substantiate the essence and directions of development of the potential of inclusiveness of the system of economic relations as a factor of overcoming modern exclusive limitations of ensuring socio-economic equality. An analysis of the conditions and factors of socio-economic equality is carried out, its modern characteristic is based on the substantiation of the essence, forms, levels and consequences of both social inclusion and social exclusion. The article reveals the multi-vector and systemic nature of the impact of social exclusion on the level of socio-economic equality. The possibility of negative synergy of its exclusive factors is added. Based on the analysis of the impact of exclusive and inclusive factors on the level of socio-economic equality, the need for the formation and development of the potential of inclusiveness of the system of economic relations and the institutional environment is substantiated. The inclusive potential of the system of economic relations is the level of its capabilities and capacity, achieved by society over a certain period of time, to overcome restrictions on the inclusion of the population as a whole, in particular individuals and social groups with different personal and social identities, in economic processes. The ability to specify and transfer partial property rights is a factor in the development of the inclusiveness of the system of economic relations as a whole. Overcoming the monopolization of resource markets is a condition for ensuring socio-economic inequality. Inclusive employment is equal access of the population to the labor market, starting with vocational education and employment and ending with the opportunity to receive a high level of wages, labor protection, advanced training and professional growth. Digital inclusion creates opportunities for equal access for all segments of the population to digital technologies and services.

The article examines the role of personnel in the development of the quality management system of machine-building enterprises in Ukraine in the context of martial law and the worsening personnel crisis. It is argued that the quality management system is a comprehensive management technology aimed not only at controlling product quality, but also at ensuring the effectiveness of production and economic activities and the sustainable development of enterprises. Scientific approaches to interpreting the essence of the quality management system are summarized, which made it possible to highlight its systemic, integrated, and process-oriented nature, as well as to determine the key importance of the human factor in its functioning. The basic principles of the quality management system have been analyzed, and it has been established that the principle of staff involvement plays a decisive role in the practical implementation of other principles, in particular customer focus, process and system approaches, continuous improvement, and fact-based management decisions. The dynamics of staffing and labor productivity at Ukrainian machine-building enterprises in 2021–2024 were studied, revealing a steady trend toward staff reductions and a simultaneous increase in output per employee due to the intensification of labor, automation of production processes, and increased requirements for professional competence of employees. Key problems of staffing in machine-building enterprises during the period of martial law have been identified, including the outflow of qualified personnel, decreased motivation, increased occupational safety risks, and limited opportunities for professional development. It is argued that under such conditions, the effectiveness of the quality management system largely depends on the level of staff involvement, the development of their competencies, and the formation of a culture of responsibility for quality. A mechanism for integrating employees into the quality management system of machine-building enterprises is proposed, aimed at activating staff participation in process improvement, combining motivational tools with quality indicators, and ensuring the sustainability of enterprises in crisis conditions.

The article is devoted to exploring the essence of benchmarking as a modern tool for managing organizational changes and its role in enhancing the efficiency of enterprises in a dynamic market environment. The authors prove that benchmarking goes beyond traditional competitive analysis, evolving into a systemic management approach focused on continuous improvement of business processes, organizational structures, and managerial decisions.Particular attention is paid to the main stages of benchmarking implementation, emphasizing the importance of high-quality data collection, formalization, and analytical processing, as well as the need to adapt best practices to the specific operating conditions of a particular enterprise. The authors identify key conditions for the effective application of benchmarking, including clearly formulated goals, a relevant comparison base, and a competent analytical team.Special focus is given to analyzing typical mistakes that reduce the effectiveness of benchmarking studies, such as blind copying of external experience, using irrelevant data, and lack of systematicity. The article discloses the directions of benchmarking application in functional areas of enterprise activity, particularly in organizational management, marketing, HR management, service activities, and the digital environment.The aim of the study is to determine the role and place of benchmarking in the process of planning and implementing organizational changes at an enterprise through the analysis and adaptation of best management practices to improve operational efficiency and ensure competitive market positions.It is proven that benchmarking serves as an effective tool for planning and implementing organizational changes, provided it is used in a comprehensive, continuous, and well-substantiated manner aimed at achieving the strategic goals of the enterprise. In the context of intensifying competition and rapid market changes, benchmarking enables companies not only to identify performance gaps but also to proactively initiate transformations, ensuring sustainable development and long-term competitiveness through informed adoption, adaptation, and customization of leading practices across various functional areas, including the optimization of organizational structures and enhancement of decision-making flexibility.

The article is devoted to the study of the role of omnichannel communications in the formation of consumer loyalty in the context of digital business transformation and evolving customer expectations. The evolution of marketing communication channels from single-channel to omnichannel model of customer interaction is comprehensively analyzed, tracing the historical development from traditional retail to integrated digital ecosystems. The key differences between multichannel and omnichannel approaches are identified and systematically examined, emphasizing the importance of seamless integration of all touchpoints in creating a unified customer experience. The main principles of building an effective omnichannel strategy are thoroughly considered, including complete integration of all customer touchpoints, data-driven personalization of communications, consistency of brand messaging across channels, and ensuring a unified customer experience regardless of the interaction channel chosen by the consumer. Based on the analysis of empirical data from leading global companies, the impact of omnichannelity on key performance indicators has been studied, including customer retention rates, average transaction value, purchase frequency, and customer lifetime value. The research examines successful cases of implementing omnichannel strategies by industry leaders and identifies critical success factors such as top management support, cross-functional collaboration, data quality, and technological infrastructure. Special attention is paid to the role of digital technologies, including CRM systems, marketing automation platforms, artificial intelligence, machine learning, and advanced data analytics in ensuring effective omnichannel communications and personalized customer experiences. Practical recommendations for the phased implementation of omnichannel communications are proposed, taking into account technological capabilities, organizational readiness, and cultural transformation requirements. The article emphasizes the importance of continuous monitoring and optimization of omnichannel strategy based on comprehensive data analysis and systematic customer feedback collection. The practical value of the research lies in providing enterprises with a comprehensive framework for transforming communication strategies towards omnichannelity, which contributes to strengthening competitive positions, improving customer satisfaction, and building long-term profitable relationships with customers in modern dynamic market conditions.

The article explores the theoretical foundations, current state, challenges, and future prospects of applying e-digital marketing at Ukrainian enterprises under conditions of rapid digital transformation, economic turbulence, and prolonged military conflict. The relevance of the study is determined by the growing role of digital marketing technologies in ensuring business resilience, competitiveness, and sustainable development in both domestic and global markets. The research emphasizes that e-digital marketing has become not only a communication tool but also a strategic mechanism for adapting enterprises to changes in consumer behavior, market volatility, and technological progress. The study analyzes modern digital marketing instruments widely used by Ukrainian enterprises, including social media marketing, search engine optimization, content marketing, email campaigns, contextual advertising, and data analytics. Special attention is paid to the role of integrated digital channels in building long-term relationships with customers and enhancing brand value. Based on the analysis of recent academic publications, statistical data, and practical business cases, the article identifies key barriers to effective implementation of e-digital marketing in Ukraine. These barriers include insufficient digital competencies of personnel, limited financial and technological resources, low maturity of marketing analytics, fragmented digital strategies, and increased cybersecurity risks. The research applies methods of system analysis, comparative analysis, synthesis, and generalization of scientific sources to evaluate the current level of digital marketing development in Ukraine. The findings indicate that despite active adoption of individual digital tools, many enterprises lack a comprehensive and data-driven digital marketing strategy. This significantly reduces the effectiveness of marketing activities and limits the potential benefits of digital transformation. The article highlights development prospects e-digital marketing in Ukraine, focusing on personalization of marketing communications, implementation of big data analytics, artificial intelligence, marketing automation platforms, and omnichannel customer experience management. It is argued that the successful integration of these technologies can enhance decision-making quality, optimize marketing costs, and strengthen competitive advantages. The practical value of the study lies in the formulation of recommendations for enterprises regarding the development and implementation of effective e-digital marketing strategies tailored to industry specifics and current economic conditions. The results of the research may be useful for managers, marketers, researchers, and policymakers involved in the digital transformation of business processes.

The article examines the organization of production processes and the quality control system at a bakery plant operating in accordance with DSTU requirements, HACCP principles and the ISO 9001:2015 quality management system. Bakery production is presented as a sequence of interdependent technological stages, beginning with rawmaterial acceptance and preparation and continuing through dough mixing, fermentation, dividing, moulding, proofing, baking, cooling and packaging. The study outlines how deviations at these stages may influence moisture, acidity, porosity, crumb structure and microbiological safety, emphasizing the importance of stable technological parameters for ensuring consistent product quality and predictable shelf life.The research is based on the analysis of technological flows and on the development of an integrated multilevel control model that includes incoming inspection of raw materials, operational control during production, laboratory assessment of physicochemical and microbiological indicators and final inspection of finished products. For each control level, the main monitored parameters and the functions of technologists, laboratory staff and the technical control department are described, showing how their interaction supports process stability, quick response to deviations and compliance with regulatory requirements.The article highlights the practical implementation of HACCP at the bakery plant through the identification of hazards, the determination of critical control points and the establishment of critical limits and monitoring procedures in line with ISO 9001:2015 processmanagement principles. Special attention is paid to the role of documentation, traceability of control results and staff training in maintaining an effective quality and safety system.The results demonstrate that coordinated technological stages and a structured qualitycontrol system help reduce production deviations, improve the uniformity of finished products and ensure compliance with foodsafety standards. The proposed approach may serve as a basis for further optimization of production processes, wider use of digital monitoring tools and the gradual development of integrated qualitymanagement systems at bakery enterprises.

The article is devoted to the study of the features of the formation and development of ecommerce in the Ukrainian economic environment in the context of the digital transformation of society. The essence of the evolution of ecommerce as one of the most dynamic segments of the digital economy, combining financial technology tools, logistics services, marketing platforms and mobile solutions, is revealed.Strategic trends are presented that determine the gradual strengthening of ecommerce as an element of economic activity, capable of forming a new structure of interaction between business and consumers, stimulating the modernization of traditional trade and promoting the integration of Ukraine into the global digital space. Based on the analysis of scientific sources, industry reviews and analytical forecasts, key factors of market development are outlined, including the digitalization of business processes, the spread of fintech solutions, the growth of public trust in online payments, the modernization of logistics and the increase in the availability of mobile services.Particular attention is paid to the transformation of consumer behavior, changes in communication channels, the growing role of marketplaces, as well as the spread of distance trading and service economy models. It is shown that ecommerce not only contributes to the formation of new formats of trade interaction, but also stimulates the development of digital infrastructure, the improvement of logistics systems and the improvement of the quality of customer service.The problems that hinder fullscale digital integration are outlined: insufficient infrastructure, uneven regional development, methodological heterogeneity of statistical indicators, limited compatibility of the regulatory framework with modern ecommerce trends.The expected prospects for the development of the industry are summarized, related to the expansion of ecommerce as a segment capable of ensuring sustainable economic growth, contributing to improving the quality of services, stimulating innovation and forming a new economic model focused on digital flexibility, transparency and global competitiveness.

The article investigates the relationship between population welfare and key macroeconomic indicators in the context of modern global markets. Population welfare is measured by gross domestic product per capita, while explanatory variables include total GDP, GDP growth rates, the share of exports of goods and services in GDP, the industrial sector’s contribution to GDP, and unemployment rates. The empirical framework of the study is based on statistical data for 2024 covering a sample of twelve countries representing different models of economic development. The research highlights and practically implements statistical analysis methods widely used in applied market research, including correlation analysis and cluster analysis. These methods make it possible to identify similarities and structural differences between national economies and to assess the explanatory power of traditional macroeconomic indicators. The results reveal a high degree of heterogeneity in the relationships between GDP per capita and the selected macroeconomic factors. In particular, the analysis demonstrates that export orientation, industrial structure, and shortterm economic growth rates do not necessarily determine a high level of population welfare in a crosscountry comparison. Special attention is devoted to Norway as an economy with a unique structural configuration and exceptionally high income levels. The findings show that Norway exhibits weak linear correlations between GDP per capita and most macroeconomic variables, which explains its atypical position in the cluster analysis results. This confirms that standard statistical models applied to modern market analysis may have limited explanatory capacity when structural, institutional, and resourcebased characteristics of national economies are not taken into account. These methods make it possible to identify similarities and structural differences between national economies and to assess the explanatory power of traditional macroeconomic indicators. The results reveal a high degree of heterogeneity in the relationships between GDP per capita and the selected macroeconomic factors. In particular, the analysis demonstrates that export orientation, industrial structure, and shortterm economic growth rates do not necessarily determine a high level of population welfare in a crosscountry comparison. Special attention is devoted to Norway as an economy with a unique structural configuration and exceptionally high income levels. The findings show that Norway exhibits weak linear correlations between GDP per capita and most macroeconomic variables, which explains its atypical position in the cluster analysis results. This confirms that standard statistical models applied to modern market analysis may have limited explanatory capacity when structural, institutional, and resourcebased characteristics of national economies are not taken into account. The study emphasizes the importance of combining classical statistical tools with a contextual economic interpretation in comparative economic research and applied market analysis.

The article presents a comprehensive analysis of the economic resilience of Ukrainian transport enterprises amid a multifactor crisis caused by full-scale war, infrastructure destruction, disruption of logistics routes, and declining transportation volumes. The study examines the dynamics of freight and passenger transport in Ukraine during 2020–2024, highlighting structural shifts in the transport sector and the differential impact of external shocks on various modes of transportation. Special attention is paid to the role of railway and road transport, adaptive mechanisms, development of alternative export corridors, rising operational costs, and deterioration of financial performance of enterprises under wartime conditions. Operational and financial risks determining sectoral resilience are analyzed, along with trends of recovery observed in 2023–2024, including expansion of multimodal logistics solutions, digitalization of processes, and reorganization of transport flows. Statistical data on freight turnover, passenger traffic, and profitability are synthesized to assess enterprise-level stability and to identify factors that enhance the ability of transport companies to withstand crises. The study emphasizes the strategic importance of modernizing infrastructure, strengthening international cooperation, adopting innovative risk management approaches, and optimizing operational efficiency to support long-term sustainability. The findings contribute to a deeper understanding of the transport sector’s vulnerabilities and adaptive capacity, providing guidance for policymakers, managers, and stakeholders involved in transport and logistics planning in conditions of high uncertainty and systemic shocks. A SWOT analysis is conducted to evaluate the strengths, weaknesses, opportunities, and threats of the sector. The study reveals that transport enterprises demonstrate significant adaptive capacity, yet substantial risks of prolonged instability remain, necessitating strategic management and comprehensive investments. The results highlight the importance of infrastructure modernization, enhanced financial flexibility, and integration into European transport networks as key directions for ensuring sectoral resilience.

The authors have examined the process of tax accounting digitalization in Ukraine. Current trends in the implementation of digital technologies in the field of tax accounting and administration have been analyzed. The key issues that hinder the effective development of digital solutions have been identified. The study highlights the role of information systems, electronic document management, and cloud services in enhancing the transparency, accuracy, and efficiency of tax accounting. The main challenges of tax accounting digitalization have been outlined. Among them are significant initial investments required for the implementation of digital technologies, ongoing costs for maintaining digital systems, weak integration of information systems, outdated technical infrastructure, risks of confidential data leakage, low digital literacy of accounting professionals, and the need to update the regulatory framework. These factors complicate the digital transformation process.Several solutions to address these challenges have been proposed, including the use of free basic software and educational resources, the implementation of phased data migration with parallel record-keeping, and the introduction of system certification for compliance with security standards along with continuous security auditing. Positive developments have also been observed. The electronic services of the State Tax Service are expanding, electronic reporting is improving, and new platforms for automated interaction between businesses and tax authorities are emerging. Ukraine is gradually adopting international experience in digitalization, which creates opportunities for establishing a unified tax ecosystem with a high level of automation and control. Future research should focus on assessing the effectiveness of tax accounting digitalization and analyzing the impact of automation on the quality of tax administration. It is also necessary to study the social, economic, and ethical aspects of artificial intelligence application in the tax domain. Promising directions include the harmonization of legislation, the development of cybersecurity measures, and the improvement of personnel training and requalification to meet the demands of the digital economy.Overall, the digitalization of tax accounting under current conditions serves as a strategic factor in enhancing economic competitiveness, strengthening tax discipline, and ensuring the sustainable development of the national economy.