The article analyses the prospects for developing motorhome-based camping tourism in the Podillia tourist region of Ukraine and emphasizes its growing relevance for regional tourism strategies. The study clarifies the conceptual and terminological framework, defining the notion of camping and distinguishing between essential and extended infrastructure elements required for modern camper sites, including regulated parking areas, waste-management systems, water supply points, electricity access, sanitation facilities, recreational zones, and digital information services. The research summarizes international experience, where motorhome areas operate according to clear ecological, spatial, and technical standards and are integrated into regional tourism planning as stable models of mobile travel. In Ukraine, however, the shortage of properly equipped camper sites results in spontaneous, unregulated stays in natural areas, which intensify environmental pressure, complicate waste management, and reduce the attractiveness of sensitive landscapes. This infrastructural gap prevents the formation of sustainable tourism practices and limits the competitiveness of regional tourism products. Podillia, with its protected landscapes, cultural heritage, and diverse recreational resources, is identified as a promising region for establishing a structured network of designated camping locations. The article underscores the need to balance tourism activity with environmental protection through regulated zones that can minimize anthropogenic impact while satisfying the increasing demand for nature-oriented mobility. The study also outlines the socio-economic and investment potential of developing camping infrastructure in rural communities, highlighting opportunities for small and medium-sized enterprises, job creation, and the diversification of local tourism services. Under martial law, domestic tourism has become especially relevant, and motorhome travel is presented as a flexible, mobile, and relatively safe form of recreation. The article concludes that Podillia has the necessary prerequisites to develop a sustainable model of camping tourism that can later be replicated in other regions of Ukraine, contributing to long-term environmentally responsible and economically viable development.

The article explores the essence, significance, and practical role of ethnogastronomic tourist routes as a crucial factor in preserving the culinary heritage of Ukraine’s regions. It identifies gastronomic tourism as one of the most dynamically expanding sectors of the contemporary tourism industry, integrating cultural, economic, and social aspects of territorial development and contributing to sustainable regional growth. The concept of “ethnogastronomic tourism” is defined as an integrative phenomenon that captures the interrelation between traditional culinary culture, local identity, historically rooted cooking techniques, and modern tourism practices. The article analyzes the current state, trends, and structural transformations characterizing the development of gastronomic tourism in Ukraine, highlighting emerging opportunities as well as challenges associated with globalization, competitive pressures, and shifts in consumer behavior. Particular attention is devoted to the regional dimension, especially the Lviv region, where the combination of ethnocultural traditions, natural resources, historical heritage, and a well-developed tourism infrastructure creates favorable conditions for designing and implementing unique ethnogastronomic routes. Drawing on statistical, analytical, and cartographic data from the State Agency for Tourism Development of Ukraine, the State Statistics Service, and the Lviv Regional State Administration, the study evaluates the potential of culinary heritage as a catalyst for sustainable and socially responsible tourism. The preservation of traditional cooking methods, the promotion of local producers, the use of regional ingredients, and the dissemination of authentic tastes are identified as key mechanisms for enhancing regional brands and strengthening the attractiveness of local destinations. The article also presents an expanded concept of an authordesigned ethnogastronomic route across Lviv region that integrates gastronomic experiences with ethnographic, cultural, and natural attractions. In conclusion, ethnogastronomic tourist routes are positioned as an effective instrument for safeguarding intangible cultural heritage, stimulating local economic development, supporting small-scale and craft production, and promoting a positive international image of Ukraine as a country with a distinctive, diverse, and deeply rooted culinary tradition.

The article summarizes the theoretical and methodological foundations for implementing the ABM method to build customer communications in the Ukrainian market. Аn approach that considers an individual client as an independent market. The components of ABM are highlighted: selection of strategic customers; coordination of marketing and sales; personalization and multichannel; measurement and evaluation of effectiveness. The global experience of implementing ABM models is examined. The characteristics of modernized models (ABM Lite (model 1:FEW), Programmatic ABM (1:MANY), ABMi (Account-Based Marketing for Individuals), ABM as a Flywheel (HubSpot ABM Framework), ABM Maturity Model (ABM strategy maturity model), “5-Step ABM Framework” (universal ABM process model), and the stages of their implementation. The conditions for implementing such models are highlighted: clear criteria for selecting strategic customers (potential income, potential for cooperation); integration of marketing and sales functions (common goals, processes, metrics); availability of a customer base and digital personalization channels; personalized scenarios for interaction with each customer; pilot implementation with a small number of customers and, after fine-tuning processes and evaluating ROI, expansion of the number of customers). It is noted that Ukrainian B2B companies with a high proportion of corporate clients (IT outsourcing, industrial equipment, SaaS, engineering, logistics) can benefit significantly from implementing ABM: increased sales predictability; improved quality of interaction with international clients; enhanced competitiveness in global markets. It is argued that the effectiveness of ABM largely depends on the level of digital maturity of the enterprise: the quality of CRM systems, data analytics capabilities, integration of marketing platforms, and team competencies. It is advisable to develop a phased transition model that includes auditing the customer base, creating target account profiles, configuring digital tools, launching personalized campaigns, and regularly analyzing results.

The article develops a comprehensive theoretical and methodological framework for constructing a sustainable development mechanism for tourism enterprises operating under crisis conditions. It highlights the critical necessity of systemic resilience for Ukrainian tourism businesses facing multifaceted challenges arising from war, economic instability, and rapid technological transformation. The proposed mechanism encompasses six interrelated functional components – organizationalmanagerial, economic, innovation-technological, social, environmental, and institutional-regulatory – which together form an adaptive, integrative system capable of balancing short-term survival needs with long-term competitiveness objectives. Each component performs distinct stabilizing and transformative functions, while their synergistic interaction generates cumulative sustainability effects, enhancing overall enterprise resilience. The study identifies seven guiding implementation principles: continuity, adaptability, economic feasibility, social responsibility, creativity, partnership, and ecological balance, which collectively underpin effective operational and strategic decisionmaking. Empirical evidence from Ukrainian tourism enterprises demonstrates that a holistic combination of digitalization initiatives, risk management strategies, social support programs, ecological modernization, and active participation in regional clusters significantly improves business stability, resource efficiency, and public trust. The mechanism not only mitigates the adverse impacts of crises but also facilitates inclusive growth, energy-efficient practices, responsible tourism, and innovation diffusion throughout the sector. Its practical application enables enterprises to restore operational capacity, sustain employment, and strengthen cooperative ties among business actors, governmental authorities, and local communities. In a broader perspective, the model contributes to post-war recovery, regional economic resilience, and the transformation of Ukraine’s tourism industry toward sustainable, competitive, and globally aligned development in accordance with international sustainability standards.

In the context of global competition and ongoing martial law, Ukrainian information technology enterprises face a complex set of challenges that significantly affect their competitive positions: talent outflow, energy crisis, rising customer acquisition costs, and intensified competition from countries with lower labour costs. At the same time, the IT sector remains one of the few segments of the economy demonstrating resilience and retaining its status as a key export driver. The relevance of the study is driven by the need for an objective assessment of the current level of competitiveness of domestic IT enterprises and the identification of strategic directions for its enhancement in the medium term. The purpose of the article is to conduct a comprehensive analysis of the competitiveness of Ukrainian information technology enterprises under conditions of global competition and martial law, to identify key constraining factors, and to substantiate priority directions for strengthening competitiveness in 2025–2028. The article examines the dynamics of the Ukrainian IT sector development in 2020–2025. It is established that Ukraine ranks 4th in Eastern Europe and 25th globally in IT services exports while demonstrating high efficiency. The country’s positions in international rankings (Global Competitiveness Index – 85th place; AI Readiness Index 30th place) are evaluated. Key internal (outflow of 18–20% of specialists, low R&D funding) and external (intensified competition from India and the Philippines, 20–25% increase in CAC) constraining factors are identified. A SWOT analysis confirmed the sector’s strengths (human capital, nearshoring advantage, Diia.City) and critical weaknesses (brain drain, infrastructure risks). Based on the research results, six priority directions for enhancing competitiveness are substantiated: development of specialised technology hubs, strengthening university-business cooperation, expansion of state support through Diia.City and grants, focus on high value-added niches (AI, DefenseTech, HealthTech), building the international brand “Ukraine Tech”, and talent retention and repatriation programmes.

The article is devoted to the analysis of the transformation of human resources management under the influence of artificial intelligence (AI) technologies, which provide automation of HR processes and form a new model of decision-making based on data, analytics and adaptive algorithms. It examines the evolution of AI in the HR sphere, its key tools and impact on recruitment, performance assessment and employee development. The relevance of the study is due to the rapid development of digital innovations, when AI becomes an integral part of human resources management, increasing the efficiency of organizations and at the same time generating ethical challenges, such as data confidentiality and the risk of algorithmic bias. The purpose of the study is to determine the role of AI in the transformation of traditional HR functions, assess its potential for increasing the efficiency of human resources management and develop people-centric approaches. The materials used include the theoretical foundations of AI, in particular its ability to process big data, machine learning and natural language processing, as well as an analysis of modern tools such as intelligent chatbots, HR analytics and automated recruitment systems. The research methods include a systematization of the stages of AI evolution in HR, a comparative analysis of its impact on various aspects of HR management and modeling scenarios of the use of technologies in real organizational conditions. The scientific results obtained show that AI significantly accelerates recruitment by automating resume analysis and interviews, increases the accuracy of performance assessment through the processing of behavioral data and contributes to the individualization of employee training thanks to adaptive platforms. At the same time, the need for human control is emphasized to avoid ethical risks and ensure compliance with corporate culture, which confirms the human-in-the-loop concept as key to the effective use of AI in HR. Prospects for further research include a deeper analysis of the synergy of human and machine intelligence in human resource management, the development of ethical standards and principles for the responsible use of AI, as well as the study of the training of HR professionals to work with intelligent systems.

The article presents theoretical and practical problems of financial risk management in Ukraine. It is substantiated that small business plays an important role in the socio-economic progress of any country – a potential locomotive of the national economy. Its importance is revealed in a number of economic, investment and social functions. In a social sense, small business contributes to employment; satisfying the consumer demand of the population; development of the middle class; acquisition and development of entrepreneurial skills, realization of human abilities. It has been proven that the application of a complex approach allows predicting individual effects of the enterprise's macroeconomic activity to avoid risks with the use of longitudinal (spatial, panel) data models. The obtained results have practical value for manufacturers and exporters in the management of financial risks. The study also provides recommendations to managers and stakeholders regarding financial risk management mechanisms that can contribute to increasing the efficiency of enterprises and states. The level of external financial risk has been established, which indicates an effective financial risk management policy, which leads to an improvement in the company's financial condition.

The article deals with the specificity of the CBDC introduction and the prospects for their distribution. National banks in many countries introduce their own digital currencies, which is one of the main factors of transformation of the financial system. The leading features of the CBDC are centralization, regulation and issuance of government bodies. They are linked to fiat currencies, used for a wide range of payments, include a wide range of users due to the availability and ease of use, are a legal payment, protected by the State Reserve, make transactions faster and cheap, or free. The main goals of CBDC introduction are to increase access to financial services, to combat cybercrime and to laundering funds, to improve the quality of financial transactions in terms of speed, to reduce value, to transparency. The basis of the methods of introduction of CBDC - the use of technologies of private distributed registers, regulation of public authorities, linking to the national currency of the country. Among the main problems of introduction of CBDC are the combination of requirements of anonymity with transparency transactions, ensuring the stable functioning of the financial system and financial institutions together with this innovation, compatibility with financial transfers and lending to other countries, international systems that operate in real time. The results of CBDC implementation in different countries demonstrate differences in both the success of this innovation and in approaches and strategies. The latter depend on the priority of the goals that have been set before the CBDC. Emphasis was placed on improving access to financial services, reducing the cost of infrastructure that serves cash payments, reducing transactions, improving the quality of financial services, reducing cash circulation. Digital currencies of central banks can become a new factor in the distribution of countries in the financial, economic, social spheres, become the main reserve currency instead of usual currencies today, globally changing the rules in the financial sphere. Issues of technological innovation that will be able to combine the privacy of users and sufficient control of transactions, geopolitical processes and regional challenges will be the main factors of CBDC integration into the financial system of both individual countries and the global financial system.

This article is dedicated to studying the competitiveness of business entities as a key factor in business development within the modern market economy. The research encompasses both the theoretical and methodological foundations of competitiveness, as well as practical mechanisms for enhancing it at the enterprise level. The analysis is rooted in a wide array of scientific approaches that allow for a multidimensional understanding of the phenomenon and its key determinants. General scientific methods such as analysis and synthesis are employed to clarify the concept of competitiveness, while a systembased approach reveals the relationships among internal and external influencing factors. Comparative analysis is used to assess the market position of enterprises, and generalization helps to develop practical recommendations. Elements of economic-statistical analysis and expert evaluation are incorporated to enhance the validity and reliability of the findings. The study identifies key internal and external factors that shape competitiveness, including product quality, innovation potential, resource efficiency, management effectiveness, market dynamics, and technological trends. Special attention is given to the crucial role of technological modernization and digital transformation in building sustainable competitive advantages. The article emphasizes the importance of investing in innovation, adopting digital tools, and integrating advanced technologies to ensure resilience and growth. Business entities are encouraged to adopt proactive strategies, enhance operational agility, and continuously monitor their competitive environment. Strategic foresight, scenario planning, and benchmarking are highlighted as essential tools for effective competitiveness management. The proposed approaches can be used by entrepreneurs, managers, analysts, and policymakers to improve enterprise performance and support sustainable development in a volatile market. Overall, the study contributes to the discourse on maintaining and strengthening market positions amid growing global competition and technological disruption.

The article considers the development and formation of tourism enterprises and hospitality organizations in a competitive environment. The dynamics of the number of Ukrainian citizens who go on tourist trips abroad are analyzed. The process of forming the cost of a tourism product and the problems of developing organizational and methodological foundations of management accounting in tourism organizations and hospitality are considered. The article provides an algorithm for setting up a management accounting system in tourism organizations and hospitality. The features of setting up a management accounting system in an organization in the field of tourism and hospitality are also studied, which affect the internal structure of business processes of tourism enterprises and hospitality and indirectly affect the procedure for applying strategic and operational accounting tools in specific circumstances. It is determined that the effectiveness of a tourism organization's business model is distinguished by the degree to which management accounting tools are adapted to the specifics of tourism business processes. The article also presents a diagram showing how costs are taken into account when calculating a tourism product by a tour operator and how costs are accounted for in a travel agency. The structure of costs in the total cost of a tourist product has been studied. Recommendations for improving management accounting in tourism and hospitality organizations have been provided, namely: it is necessary to annually review the list of calculation items, introduce new items into their composition and exclude those that are not used, since many tourist firms are carried away by attributing costs to the item “Other expenses” and there is a risk of losing the analytical nature produced in the accounting information system. It has been determined that the considered aspects of increasing the efficiency of the management accounting system in tourism and hospitality organizations are impossible without further integration of accounting, analysis and control within the framework of a single information and analytical system for making management decisions, based on the use of automated information systems and focused on the choice of strategic goals for the economic and financial development of the firm.