Digitalization causes structural changes in the economic sectors and influences business activity and processes, leading to the companies’ increased productivity, competitive advantages and effective development creation and consolidation. This article is purposed to substantiate that the economy digitalization entails the need for companies’ system and mechanisms modernization to ensure their competitiveness and to improve management systems. The research is conducted using methods of theoretical generalization, analysis, synthesis, comparison and grouping. This study resulted in defining both global and Ukrainian economies’ trends for digitalization with a description of its impact on the business activity and business processes, assessing the economy digitalization effects to the requirements for the company’s information system that therefore serves to establishing directions for its modernization through the introduction of digital technologies, such as Electronic Data Interchange, Extensible Business Reporting Language, BigData, Internet of Things, Robotic Process Automation, Artificial intelligence, Real-time Adherence, cloud technologies, blockchain. The directions of companies’ accounting digitalization implementation and development are as flows: changes in the accounting system in terms of its method elements; application of Assets, Liabilities and Capital new digital forms; advanced training in compliance with the requirements for the accounting personnel digital competencies.

The article is devoted to the development of methods for creating and updating gastronomic tours in terms of realizing the tourist potential of the Right-Bank Polissia and in connection with the demand of potential domestic and foreign tourists. The method of calculating the gastronomic potential of the Right Bank Polissia has been shown, the geovisualization of which is carried out by developing a series of author 's thematic cartographic models. The map "Gastronomic tastes of the Right-Bank Polissіa festivals" will help to show the route to the Right-Bank Polissia, which contains popular gastronomic events, food museums and other infrastructural objects related to gastronomic tourism with well-thought-out logistics and price policy.

No abstract

Ensuring effective management of IT services requires well-defined terminology. There is no unity among scientists on this issue. The purpose of the article is to reveal the concept, main characteristics and types of IT services that have an impact on their accounting. To achieve this goal, the following methods were used: analysis and synthesis, logical generalization, contrastive comparison, graphical method. Based on the analysis of scientific works, which raised the issue of interpretation of IT services, the main characteristics of this concept are identified. Disclosure of the essence of IT services is impossible without a description of their classification. The article summarizes the types of IT services provided in the works of scientists. It is proposed to classify them according to the following characteristics: method of provision (IT consulting, IT outsourcing, software development, system integration); object of provision (services related to software; technical support services; services related to the processing and storage of electronic information). It is established that the IT service for accounting purposes meets the characteristics inherent in all services, and has its own specific characteristics. The list of such features has been expanded and presented as follows: immateriality; inseparability from the source; indistinctness; receiving income from the performer or incurring costs; ensuring a useful result for the consumer of IT services; availability of special software and hardware for the service recipient; insensitivity of the IT service until the recipient receives the final version of the IT product; uncertainty of the quality of IT services before its implementation; difficulty in calculating the final price.

The purpose of the study is to conduct a comparative analysis of the determinants affecting the financial performance of agricultural enterprises in Poland, Slovakia and Ukraine. As the main research method, panel data regression analysis was used to analyze data from 34 Polish, 123 Slovak, and 305 Ukrainian agricultural companies for the period 2017–2020. To analyze the links between financial performance measures and its determinants, nine models were developed based on three selected dependent variables (Return on Assets, Return on Equity, Return on Sales) in each of the countries studied. Seven independent variables were used, such as Leverage, Long-Term Debt to Assets, Short-Term Debt to Assets, Debt to Equity, Current Ratio, Asset Tangibility, Capital Intensity, and two control variables such as Size and Dummy variable for legal form. The most significant impact on the financial performance of agricultural enterprises has: for Polish enterprises – Return on Assets – Leverage and Asset Tangibility, Return on Equity – Debt to Equity and Dummy variable for legal form, Return on Sales – Current Ratio, Capital Intensity, and Size; for Slovak enterprises – Return on Assets – Current Ratio, Return on Equity – Debt to Equity, Return on Sales – Current Ratio, and Capital Intensity; for Ukrainian enterprises – Return on Assets – Leverage and Size, Return on Equity – Debt to Equity, and Current Ratio, Return on Sales – Capital Intensity.