The issue of organization of payments to employees at the enterprise is the basis of social and labour relations of employees, employers and the state, affecting the effectiveness of labour management in general, they are one of the most critical and complex areas of work, occupying a central place in the accounting system. The authors analyzed the theoretical and methodological basis of payments to employees, compared to international and domestic standards for employee benefits. Authors also analyzed the dynamics of average and minimum wages over the past 10 years, and revealed the features of the organization of wages and the general scheme of accounting for wages. The authors demonstrated the essence of the concept of "payments to employees" and its components, analyzed in detail the features of the existing practice of accounting and audit of settlements with employees. A thorough theoretical and methodological analysis of the study allowed the authors to propose improvements in accounting for settlements with employees on practical examples, namely the detailed structure of account 66 "Payments to employees". The authors also proposed an improved audit methodology that will allow the auditor to cover all aspects of payroll accounting, investigate the correctness, timeliness, legality of reflection in payroll, cover all aspects of payroll accounting, identify violations promptly, conduct a quality audit.

Modern trends in the analysis of state authorities’ key performance indicators lead to an understanding of the need to enhance the effectiveness of the methods used to predict such essential parameters of the national economic system as budget indicators. Considering the ways of using budget indicators for the formation of state policy in the economic and social spheres is necessary to base management decisions solely from the position of their balanced and logical expediency. In light of this methodology for forecasting budget indicators in the short and medium-term, they acquire key importance. The approaches proposed by the authors of the article are based on tried and tested methods of extrapolation, analyzed values, which, when applied in practice, give promisingly reliable results. The article discusses three key approaches that can serve as a basis for transformation, depending on particular research needs. When considering these methods, a comparative experimental study was also carried out, making it possible to assess the quality of forecasting budget indicators when using any of them.

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Recently, the transition to a knowledge-based economy and information society has become increasingly dynamic, and the countries that have succeeded in mastering digitalization demonstrate economic success in the international arena and attracting attention as countries capable of meeting modern globalization challenges. This updates the study of digitalization in order to take advantage of it, minimize its risks and improve the country's position in the global environment. The article analyzes the development trends and volume of the digital economy in Ukraine, identifies obstacles to its development and substantiates the directions of creating competitive advantages of the country in modern conditions. The need for the introduction of innovative technologies has been identified, which becomes crucial for the continued existence of the country's economy, which emphasizes the need to change the principles of functioning of the economic system. The conclusion on expediency of increase of personnel, intellectual and technological advantages, formation of a flexible regulatory base for introduction of digital technologies in all spheres of life is made.

Статтю присвячено проблематиці стратегічного планування в умовах динамічного розвитку ринку. На основі систематизації теоретичних аспектів формування конкурентної стратегії підприємства визначено вихідні концептуальні положення щодо її розроблення. Обґрунтовано доцільність застосування процесного підходу до вдосконалення механізму формування конкурентної стратегії, на основі науково-методичних положень якого розвинуто та деталізовано етапізацію процесу розроблення конкурентної стратегії, що дає змогу систематизувати методичний досвід для подальшого впровадження в практичну діяльність. Для кожного блоку дій, що складають підпроцеси розроблення стратегії, сформовано відповідний методичний інструментарій. Визначено, що конкурентоспроможність підприємства є важливою структурною ланкою в механізмі формування його конкурентної стратегії. В розрізі досліджуваної проблеми здійснено діагностику конкурентоспроможності підприємств глиняної промисловості та зроблено висновки щодо необхідності коригування конкурентної стратегії для одного з об'єктів дослідження.