Economic journal of Lesya Ukrainka Volyn National University

IDENTIFICATION OF PROBLEMS IN THE PROCESS OF FORMING AN EFFECTIVE REGIONAL MANAGEMENT SYSTEM IN UKRAINE

Irina Kolodiichuk — 2023-10-08

Introduction. Attention is focused on the activation of the waste processing process, the technical equipment of the functional elements of the regional waste management system, the use of foreign experience in the implementation of recycling capacities, which will make it possible to specify goals in the implementation of innovative tasks in this field. The reasons that led to the low level of development of the domestic sphere of waste management are singled out: ineffective environmental policy, insufficient financing of relevant measures, neglect of environmental requirements, lack of practical steps in the development of infrastructure of a utilization nature. The purpose of the article. The purpose of the article is to identify problems that occur in the process of forming a regional waste management system in Ukraine, which prevent the achievement of real results in the context of sustainable development of regions. In order to achieve the set goal, the task of determining: a) problems that occurred before the full-scale war of 2022 was solved; b) problems that were added in the conditions of martial law. Results. It is emphasized that the formation of an effective waste management system is an important component of qualitative changes (sustainable development) in the regions of Ukraine in the context of its European integration aspirations. The region was considered in the context of obligations to eliminate existing problems in the field of waste management and practical implementation of tasks defined in regional waste management plans. A number of problems that occur in the field of waste management at the regional level are highlighted. The legislative provision of the waste management system and its influence on the achievement of expected results in this field are analyzed. The capabilities of local authorities in developing infrastructure for waste processing are substantiated. The treatment of waste in the conditions of martial law was studied. It was determined that within the limits of particularly dangerous territories there is a need to focus on the management of waste from destruction, on relatively safe ones - on household waste. The problems associated with the functioning of existing waste processing facilities due to the crisis situation in energy supply are singled out. Conclusions. It is noted that the identified problems are issues that need to be resolved, as threats arise behind them; these are tasks that should be solved in the context of the National Waste Management Strategy in Ukraine until 2030 with the aim of forming/developing the waste management system; these are the goals that must be resolved in the context of sustainable development and the development of a cyclical economy.

BRITISH STARTUP ECOSYSTEM: PROSPECTS FOR UKRAINE

Nataliia Hrytsiuk — 2023-10-08

The article outlines the unique characteristics of the startup ecosystems in both Great Britain and Ukraine. The analysis delved into the role of prominent academic institutions like Cambridge and University College London in fostering innovation and entrepreneurship. The venture funds operating in both countries, along with their areas of focus. This involved detailing the sectors they invest in (e.g., technology, biotech, fintech) and their track record in supporting startups.

Based on the experience of Great Britain, the article propose strategies to boost the startup ecosystem in Ukraine.

Overall, the analysis to provide a comprehensive understanding of the startup ecosystems in Great Britain and Ukraine, offering valuable insights and recommendations for enhancing the entrepreneurial landscape in Ukraine based on the experiences and successes of the UK's ecosystem.

THE ECONOMY OF UKRAINE’S REGIONS IN THE CONDITIONS OF FULL-SCALE WAR: THE LATEST TRENDS

Svitlana Ishchuk — 2023-10-08

Over the last decade, Ukraine has been in an extremely difficult geopolitical and socio-economic situation. The problems began in 2014 after the occupation of 7% of the territory by the russian federation, where 13% of Ukrainian population lived and 13.7% of the GDP was formed (in 2013). Russia's armed aggression against Ukraine, which began on the 24^th of February, 2022, caused large-scale destruction of production capital and infrastructure, brought significant human victims and social losses. The war led to a reduction in jobs and incomes, a decrease in purchasing power and the amount of accumulated assets. The purpose of the article is to determine the latest development trends in the economy of Ukraine’s regions, caused by the influence of full-scale russian armed aggression. In this context, the transformation of Ukraine’s GDP structure (by types of economic activity) that took place during 2022 was analyzed. Changes in the performance indicators of the construction (in the field of residential and non-residential construction) and transport sectors of the national economy in the regional section are diagnosed. A detailed dynamics assessment of the sold products’ volume in the Ukrainian processing industry, in particular, the metallurgical industry, was carried out. The vectors were established and the amount of changes in the dynamics of Ukraine's foreign economic operations, which caused a decrease in the ratio of commodity exports to imports, was calculated. The export specialization of Ukraine’s regions by main product groups was determined. It was established that the key trends in the formation and development of Ukrainian export potential, except of the geographical reorientation of the export of goods in the European direction (the share of EU countries in the structure of domestic exports increased by 1.6 times during 2022 – up to 63% against 39.4% in 2021), are mainly negative and, at the same time, interdependent, namely: a decrease in the share of high-tech products in the structure of commodity exports with a deepening of the latter's raw material orientation; displacement of domestic producers from traditional market segments as a result of their loss of competitive advantages; little possibility of occupying new market segments with products of low-tech industry segments; dependence on cyclical fluctuations and external factors of not only economic, but also geopolitical origin; excessive energy and resource consuming intensity of domestic production and its dependence on high-tech imports. Prospects for further research in this scientific direction are envisioned in the methodological and analytical substantiation of strategic development priorities in the economy of Ukraine’s regions in the conditions of increasing global challenges and threats.

PREVENTION OF THE CONSEQUENCES OF AN ENVIRONMENTAL AND ENERGY DISASTER IN UKRAINE DURING THE CONDITIONS OF WAR

Oleksandr Shabala — 2023-10-08

The actions of the aggressor in the winter period of 2022-2023 forced the country's leadership and the energy complex in general to think about changing the concept of the use and protection of energy carriers and enterprises that are directly related to the energy infrastructure. As a result of the consequences that took place during the cold period, many critical infrastructure facilities were destroyed, but thanks to the conscientious work of energy workers, the high-quality organization of the restoration process and rapid reconstruction, the majority of our country's citizens continued to use light, albeit with small restrictions.

Particular attention should be paid to nuclear, thermal and hydroelectric power plants, which were under threat in the first days of the war. Strikes by Russia on nuclear power plants could cause not only a local catastrophe with the death of a large number of people, but also a global ecological crisis, the consequences of which would have to be "eradicated" not only for one year, but even for decades. What happened as a result on June 6 of the current year (2023) at the Kakhovskaya GES. Unfortunately, terrorist actions on the part of Russia can lead not only to an ecological disaster, but also cause a number of other negative reactions, such as the occurrence of epidemics and epizootics, which as a result can be a tragedy not only for our country, but also spread to other territories, even the territory of the aggressor country. Reckless vandalism on the part of Russia should definitely attract the attention of the world community, and only Ukraine's partners, even those who support the aggressor country to this day, because such obvious and senseless attacks have no effect on the weakening of our army, they only multiply death and danger among civilians, people, animals, destruction of property, etc. It is obvious that today Ukraine cannot give preference or give priority to issues such as alternative energy sources, renewable energy, but it is also not worth standing aside from prospects in the field of green energy. The creation of appropriate institutions, legal framework, mechanisms and tools for the implementation of projects and models that will make it possible to more quickly and effectively switch to green energy, an issue that remains relevant, since after victory, the process of rebuilding Ukraine will definitely include the above-mentioned problems. The prospects for development and greening due to renewable energy sources are obvious, so the question remains open, and despite the military situation, our country does not remain aloof from European values, which include greening.

THE NEED TO INCREASE THE EFFICIENCY OF USING BUDGET FUNDS WHEN CONDUCTING TENDERING UNDER THE CONDITIONS OF THE STATE OF MARTIAL

Mykola Karlin — 2023-10-08

The article reveals the peculiarities of public procurement in the public finance system of Ukraine; analyzed features of public procurement in Ukraine and their compliance with EU requirements, as well as factors affecting their effectiveness; investigated the problems that exist in Ukraine when conducting tender purchases in wartime conditions; identified ways to overcome shortcomings in conducting public procurement in modern conditions.

In the event of Russia's invasion of Ukraine in 2022, our country has suffered significant economic losses, which requires significant budget savings. The 2022 budget was met thanks to the help of foreign partners, but many purchases were canceled due to the redirection of funds for the purchase of weapons and military equipment. The question of increasing the efficiency of the use of budget funds has become more acute than ever, including through the improvement of tender purchases in order to minimize corruption during their implementation. In 2023, the situation in the use of budget funds partially improved, which made it possible to use tender procurement more widely, in particular, in the procurement of food products and property for law enforcement agencies. At the same time, the level of corruption during their implementation did not decrease significantly. This requires a significant reform of tender legislation and improvement of the work of state control structures. In addition, it is important to strengthen the role of the public in conducting public procurement at all levels, including for defense needs. The practice of conducting them in 2022 showed that as soon as public procurement bypassed the Prozorro system, prices for many goods, works and services rose sharply compared to prices on the free market. First of all, this was manifested in the procurement of goods and services by the relevant structures of the Ministry of Defense of Ukraine, which were disguised as "secret". Under the pressure of the public and international sponsors, the Ukrainian authorities were forced to partially open the system of public procurement in this Ministry, but it was not possible to achieve a significant increase in their effectiveness. Therefore, the next step should be a substantial revision of the tender legislation and maximum opening of public procurement materials to the public. Otherwise, Ukraine will not be able to receive significant foreign investments for the reconstruction of the country after the war.

IMPACT OF TRANSFORMATION TRENDS AND STRATEGIC CHALLENGES IN THE FIELD OF FINTECH INNOVATIONS ON THE FINANCIAL SECTOR OF UKRAINE

Sofiia Tesliuk — 2023-10-08

The article examines the impact of transformational trends and strategic challenges in the field of fintech innovations on the financial sector of Ukraine. It was determined that the current trends in the development of the financial sphere are characterized by revolutionary changes in financial technologies, which results in a change in the way the financial sector functions and creates the need to rethink development strategies for Ukrainian financial institutions. The main transformational trends in the field of fintech innovations, such as the use of blockchain technologies, artificial intelligence, the Internet of Things, and the specifics of cyber security, are analyzed. Their potential and opportunities for improving financial services and optimizing processes in the financial sector of Ukraine were studied. The strategic challenges that arise in connection with these trends are considered, in particular, competition from new fintech startups, regulatory aspects and the need for investments in technological development. It was determined that financial institutions of Ukraine can use fintech innovations to improve their competitiveness and provide quality financial services to clients. It has been proven that one of the key advantages of fintech innovations is the increase in the availability of financial services for a wide range of consumers, which is especially relevant for Ukraine, where there is often a shortage of access to banking services in rural areas and among the poor. It was determined that fintech innovations allow for the formation of digital solutions that simplify access to finance, reduce costs and risks for users. The importance of cooperation between financial institutions and fintech startups is discussed, as the interaction between these entities can lead to synergies, where traditional financial institutions use startup innovations to improve their services and expand their product range. It has been proven that regulators should develop a flexible regulatory framework that would promote innovation, as well as guarantee stability and protection of consumer interests. The need for Ukrainian financial institutions to be ready for the implementation of changes and innovations and to work actively to ensure successful adaptation to this new economic environment has been determined. The importance of adapting the financial sector of Ukraine to modern technological and regulatory changes in order to ensure sustainable development and preservation of customer trust is determined.

JAPAN'S FINANCIAL AND HUMANITARIAN ASSISTANCE TO UKRAINE DURING THE PERIOD OF FULL-SCALE RUSSIAN AGGRESSION

Natalia Naumenko — 2023-10-08

Russian aggression has given a new impetus to the development of Ukrainian-Japanese relations. Japanese diplomacy is extremely active in supporting Ukraine and fighting Russian aggression. Japan is not only a technological superpower, but also an active member of the G-7, and thus a significant player in the global world whose opinion is not ignored in the political environment. Russia's war against Ukraine has affected both Japan's domestic policy and finally adjusted the vector of its foreign actions in the international arena against the new «axis of evil».

The Ukraine-Russia war has moved from the format of regional confrontation to the confrontation between democracy and authoritarianism. This requires fundamental changes in Ukraine's foreign policy towards a number of Southeast Asian countries, namely their attitude to the largest military conflict in Europe in the first quarter of the twenty-first century.

This research examines Ukrainian-Japanese political and economic relations over the past nine years. The author identifies the priority directions of Japan's foreign policy towards Ukraine at the present stage, the mechanisms of their implementation and the place of Ukrainian-Japanese relations in the system of values of each state. The main spheres of Japan's economic diplomacy are analyzed on the example of Ukraine before the active phase of armed aggression and after the outbreak of active hostilities. Specific examples of non-military financial and humanitarian assistance provided by the Japanese government to Ukraine during the war are considered.

Particular attention is paid to the promising areas of cooperation between the two countries on the restoration of Ukraine's economy after the liberation of the territory of Ukraine. It will include the development and implementation of modern energy-saving technologies in the energy, industry, and municipal sectors, attracting Japanese investments in the reconstruction and development of Ukraine's transport and energy infrastructure, and restoring the agricultural sector. In the international arena, Japan has long been a staunch supporter of Ukraine's «sovereignty and territorial integrity». Ukraine emphasizes expanding the number of members of the UN Council to include Japan as a permanent member of the UN Council and opposing the «veto power» of Russia and China in resolving key political issues.

CURRENT DEPOSIT ATTRACTION TRENDS BY BANKS OF UKRAINE

Nataliia Matviichuk — 2023-10-08

The deposit policy of commercial banks of Ukraine has undergone significant changes in recent years. These changes are mainly the result of the impact of macroeconomic indicators and the NBU's monetary policy. Since bank deposits are less risky compared to other methods of investment, there is an annual increase of their number and volume.

The purpose of the article: to study the modern deposit policy of commercial banks of Ukraine.

The article examines the peculiarities of attracting deposits by commercial banks of Ukraine in modern conditions, taking into account factors influencing the external environment. The reasons for the increase or decrease in deposit rates, the dynamics of deposits of individuals and legal entities in 2020-2023, the structure of deposits (the specific weight of deposits in national and foreign currency, the share of time deposits and demand deposits), the rating of Ukrainian banks by deposit portfolio volumes were analyzed. The influence of NBU monetary policy tools (accounting rate and mandatory reserve norms) on the deposit policy of banks is substantiated, and the main problems of attracting deposits in Ukraine are systematized.

In order to stimulate the attraction of bank deposits, in particular time deposits, it is first of all necessary to increase trust to the banking system, create prerequisites for stabilizing the country’s financial system. This requires specific measures from the National Bank of Ukraine and other state bodies, without which the measures of individual banks will have no result. To ensure a stable competitive position, each bank needs to introduce innovative deposit tools, develop loyalty programs and find new (more advanced) service methods.

PECULIARITIES OF THE FINANCIAL MECHANISM OF ENVIRONMENTAL MANAGEMENT

Oleksandr Labenko — 2023-10-08

Humans inherently interact with nature in all areas of their lives. Today, there is a significant anthropogenic impact on the environment. On the one hand, there is research and protection of nature, and on the other hand, consumption and transformation. Many processes begin with the use of natural resources and end with emissions. Therefore, the key task of society is to minimize negative changes in the environment. The financial mechanism can be considered one of the most effective alternatives in achieving environmental goals, and its construction and efficiency directly depend on the specifics of the area in which it operates. The purpose of the study is to determine the peculiarities of building a financial mechanism for environmental management. In the course of the work, the author analyzes the works of domestic and foreign scholars who deal with the issues of the financial mechanism of environmental management. Using such general scientific methods as analysis, synthesis, systematization, and generalization, the author assesses the financial mechanism of natural resource management and identifies the key features of natural resource management that serve as the basis for the mechanism under study. It is determined that relations in the field of the financial mechanism of environmental management should be considered through transaction costs arising in relations where each party seeks to obtain a certain benefit with the simultaneous existence of a potential conflict of interest. The formation of environmental protection policy, and the financial mechanism of environmental management in particular, is influenced by state institutions, business entities, and individuals who consume resources and generate emissions. Among the features of natural resource management that affect the financial mechanism are the following: socio-ecological balance, public participation, environmental sustainability, legislative regulation, environmental impact assessment, and conservation of natural resources. It is established that in order to ensure rational use of natural resources, it is necessary to carry out effective planning and management; and to form regulators of influence and stimulating factors.

THE ESSENCE AND COMPONENTS OF MANAGEMENT OF THE COMPETITIVENESS OF HOSPITALITY INSTITUTIONS

Larysa Cherchyk — 2023-10-08

Introduction. Understanding the essence of competitiveness management and identifying its main components will allow to develop effective strategies and approaches to management of hospitality establishments. This will open up opportunities for attracting and retaining customers, improving the quality of services and forming competitive advantages of hospitality establishments. The study of this problem can also contribute to the development of new tools to support the competitiveness of hospitality establishments.

The purpose of the article is to develop scientific approaches to determining the essence of the management of the competitiveness of hospitality establishments and the content of its components.

Results. The article substantiates the need and features of the formation of a competitiveness management system for hospitality establishments. Approaches to determining the essence of competitiveness, management of competitiveness are analyzed. Systemic, process, functional, and situational approaches were considered for the formation of meaningful content of competitiveness management. This made it possible to develop a structural diagram of the management system of the competitiveness of hospitality establishments, which includes such components as the purpose, objects, subjects, subject, principles, functions and the corresponding mechanism. The competitiveness management system is considered as a set of subsystems, as well as processes and communications between them, the interaction of which ensures the effective functioning of the enterprise in a competitive environment, its stable and safe development in the future due to the constant development of the potential of hospitality establishments. Functional and process approaches in the formation of competitiveness management are also detailed, which has more practical significance and involves the allocation of general and specific functions and successive stages of their implementation in the main functional areas of management (marketing, financial, innovation, project, personnel and quality management).

Conclusions. The competitiveness of hospitality establishments is determined by their ability to satisfy the needs of customers in high-quality products and services, while ensuring the efficient use of resources and achieving a sustainable financial result. Competitiveness management is a priority in the general management system of organizations, as it determines their ability to ensure the conditions for the successful functioning of hospitality establishments in a competitive environment and create competitive advantages that will ensure growth in the future.

CROSS-FUNCTIONAL INTERACTION AND COMMUNICATIONS IN CRISIS CONDITIONS

Larysa Yushchyshyna — 2023-10-08

Abstract. The article discusses the issue of using cross-functional teams as a tool for quick response to changes in crisis conditions. Special attention is paid to the study of cross-functional interaction and communications in crisis conditions. It is well-founded that in a crisis, cross-functional teams are particularly effective, as they can ensure quick and effective interaction between different functional areas of the company.

The purpose of the article is to study cross-functional interaction and communications in crisis conditions and their impact on the effectiveness of exiting it. The task of the research is to establish the relationship between an effective approach to communications in crisis conditions and the organizational work of a cross-functional team, to highlight the advantages of cross-functional cooperation, to analyze the difficulties and real problems of the current interaction of cross-functional teams, to form directions for improving the construction of communications and information flows in crisis conditions.

Based on the research, it was determined that communication is a key element of interaction in a cross-functional team. Team members must regularly communicate with each other, share ideas and information to ensure that tasks are completed effectively. It was determined that the nature of the communication system of any organization largely depends on the type of structural systems used to build the management system. The basis of the cross-functional management structure is the organization of work groups. It has been proven that each crisis situation has its own differences and unique components that are difficult to calculate in advance. To form a communication response and develop a plan, it is important to analyze the crisis situation and understand its anatomy. Two main groups of crises are distinguished – operational and reputational, and the differences in communicative response are analyzed, depending on the type and level of the crisis.

A cross-functional team is a group of people with different skills and experiences who work together to achieve a common goal and can help ensure more efficient use of resources and reduce the time needed to make decisions. It has been proven that cross-functional interaction causes a synergistic effect, which is different from the total work of individual structural divisions of the enterprise. Such teams can provide greater flexibility and speed of response to changes in crisis conditions, it is important that each team member understands his responsibilities and contribution to the common cause.

MODERN PARADIGMS OF PROFESSIONAL SELF-MANAGEMENT

Oleksandr Leonov — 2023-10-10

The article examines the specifics of the formation of the paradigm of modern self-management under the influence of intensive changes in the economy, technologies and organizational structures of enterprises, as a result of which professional self-management becomes a key element of a successful career and personal development of a manager. Modern paradigms of professional self-management, including time management, the use of technologies and the development of competencies necessary for effective self-management in the work process, were studied. It was determined that time management is an important component of successful self-management, as it allows an employee to effectively allocate time and resources necessary to achieve set goals. Modern approaches to time management are analyzed, including the "Getting Things Done" technique and the use of various software and hardware tools designed to increase labor productivity. Modern self-management technologies, which include the use of various programs and platforms for tracking goals, developing skills, and maintaining a balance between professional responsibilities and personal life, have been studied. The important role of modern digital and information technologies, such as mobile applications and cloud services, in increasing the efficiency of self-management processes has been proven. It has been proven that the model of personnel self-management determines not only the way the organization functions effectively, but can also be used for team management. Modern approaches to personnel management are considered, including agile management and horizontal organizational structure, which stimulate active participation and responsibility of employees for their own development. Key self-management competencies such as self-regulation, planning, decision-making, and communication are identified. It has been proven that modern paradigms of professional self-management are determined by time management, the use of digital technologies and the model of personnel self-management, which is why the development of relevant competencies becomes a key task for achieving success in the modern market environment.

MANAGEMENT OF THE ORGANIZATION IN THE CONDITIONS OF VUCA

Oksana Koshchii — 2023-10-08

The transition from the SPOD world to the VUCA world has significantly changed the operating environment of organizations. The main features of the comfortable and familiar SPOD world for most organizations were stability, predictability, simplicity, and certainty. The VUCA world has significantly complicated and changed the functioning of organizations, as its distinctive features are instability, uncertainty, complexity, and ambiguity. In the new conditions, the risks of business loss (stoppage), cyberattacks and cybercrime, environmental damage and climate risks, and political risks became the biggest risk for the successful functioning of business.

The VUCA world has presented new challenges to modern managers: geopolitical changes and globalization; development of new business models; technological changes; sustainability and social responsibility; change management. Special needs arose to ensure the flexibility and adaptability of organizations, the ability to develop and implement changes. The paradigm of management and requirements for the competence of managers of modern organizations have also changed. It is substantiated that the ability of managers to think strategically and develop strategic plans, work in a global space, manage risks, constantly learn and train others, manage personnel based on modern approaches, develop and implement innovations, has become particularly relevant in the VUCA world. The ability to work in a coordinated team, the ability to effectively and quickly carry out digital transformations in the organization gained special importance. Managers of organizations in the VUCA world need to be able to use new technologies and innovations, look for new business opportunities, and develop new markets.

It was revealed that the VUCA world is being replaced by the BANI world, the main features of which are fragility, restlessness, non-linearity, incomprehensibility. The era of the development of artificial intelligence and robots is coming. The BANI world creates new opportunities for the development of organizations, brings new risks and sets new requirements. This puts new demands on management and managers and requires further improvement of the management paradigm and managers' competencies.

GAMIFICATION AS A COMPONENT OF STRATEGIC HUMAN CAPITAL DEVELOPMENT MANAGEMENT

Lubоv Lipych — 2023-10-08

The purpose of the article is to characterize such a tool of strategic management as gamification and its ability to increase the efficiency of human capital management in a short time while maintaining the rationality of this management. It was established that modern definitions of strategic management focus on its following aspects: stability of competitive positions, stability of long-term results, correctness of reactions to changes in the external environment. This indicates the need to correlate the strategic management of human capital with the strategic management of the enterprise in such a way that the goals regarding the need for resources to achieve these goals are as comparable as possible. That is, the strategy of human capital development should derive from the general strategy of the company's development.

It has been proven that the strategy of human capital development should identify the methods of its management in order to achieve the set goals as quickly and efficiently as possible. The most effective method most often used to convince the team to achieve goals is motivation. However, popular forms of motivation may not work in the long run. That is, it is about the transition from buying employees to forming their loyalty. Effective engagement is not the result of economic benefits, but internal beliefs that result from variables related to organizational culture.

The need to introduce such a strategic management tool as gamification into the general strategy of human capital development is well-founded. The task of strategic human capital management is to gather loyal, highly qualified and responsible employees, dedicated and motivated to achieve long-term goals. The answer to these requirements is gamification - a method of influencing human behavior based on the use of game elements. In concept, games are similar to strategy in that they have structure, rules, and goals. Similar to strategic management in an enterprise, in the game we achieve a goal (victory) by completing certain tasks. The high variability of games ensures the ability of employees to adapt to the environment. In today's economy, only flexible organizations are able to quickly implement non-standard orders, and this is facilitated by gamification.

ORGANIZATIONAL DESIGN OF THE PERSONNEL MANAGEMENT SYSTEM OF AN INTERMEDIARY ENTERPRISE

Tetiana Danyliuk — 2023-10-08

The article examines the theoretical aspects of designing an adequate organizational structure of personnel management of an intermediary enterprise, the use of the most appropriate approaches, principles and methods of structure formation in the process of supplying goods and products of industrial and technical purpose to any consumers in the region.

The article defines the essence of the commercial intermediary firm as the most widespread link in the commodity market infrastructure and the essence of the organizational design of the personnel management system of intermediary enterprises. The main components of the goal of organizational design of personnel management were evaluated. The main characteristics of the personnel management system of the intermediary enterprise were studied.

The activity of the transition to the complex organizational development of commercial mediation as the most effective and modern advanced foreign experience is considered. On the basis of research, the organizational structure of personnel management of an intermediary enterprise is given.

ADDITIONAL EMPLOYEE BENEFITS: FEATURES OF ACCOUNTING AND TAXATION

Myroslava Кulynych — 2023-10-08

The article deals with problems related to the accounting interpretation of the additional benefits of the employee, which should be evaluated and identified in accounting as a separate object. However, benefits are specific in their manifestations, which causes certain difficulties in recognition and taxation. Tangible or intangible values, services, other types of income paid to the employee (tax payer) by the employer (tax agent) are additional benefits. Their main criteria are that the income is not the employee's salary; is not a reward under a civil law contract; not related to the performance of employment obligations. Deepening the nature of the subject of accounting in modern conditions, its constant improvement involves the appearance of new objects that do not limit it, but add details to the content of its theories. Caring for the health and life of employees is one of the main social policy priorities of not only foreign enterprises, but also domestic ones. Thus, in addition to material reward in the form of wages or social guarantees, the employee may be offered a generous social package. The issue of understanding the concept of "benefit" is extremely important not only for a purely theoretical understanding of the object of civil legal relations, but also for the practical delimitation and definition of objects received by the subject of civil or labor legal relations as such, which are beneficial (additional benefits), and those that are not beneficial. Additional benefits are funds, tangible or intangible values, services, other types of income paid (provided) to a taxpayer by a tax agent, if such income is not a salary and is not related to the performance of employment obligations or is not a reward according to civil law contracts (agreements) concluded with such a taxpayer.