Introduction. The state of war caused by the full-scale Russian invasion of Ukraine is causing changes in the functioning of the economy. For more than 55 days of heroic resistance of the Ukrainian people, Ukrainian the authorities have been taking measures to support economic entities whose activities are extremely important for the launch of the economy during the war. One of the current tools to influence the activities of economic entities is taxation and proper adaptation of accounting to the introduced economic transformations. Legislative changes have softened the first blow and prevented panic in the financial sector. However, given the risks of long-term hostilities, it is important to develop a policy of economic stability in the conditions of war and to analyze the consequences of the changes introduced today and their repercussions in the future.Purpose. The purpose of this publication is to analyze the existing changes in the functioning of the accounting and taxation system during the state of war, their consequences and find ways to adapt to these conditions in the context of supporting the state economy.Research methods. The research process was conducted using a dialectical approach to the study of the current state of accounting and taxation of domestic economic entities and using methods of cognition: deduction and abstract-logical cognition - to determine the content of taxes, cost elements; abstraction and concretization - to outline areas of tax burden optimization; grouping, comparison, generalization in the process of forming research results.Results: The existing legislative reforms of the state of war of the simplified taxation system for small, medium and some large enterprises as the main fiscal elements of the impact on the activities of economic entities are analyzed. The main nuances of the application of the introduced tax changes (restrictions on application, rules of transition, post-war return) and their content are presented.The peculiarities of the activity of the enterprise in full or partial downtime are investigated and the algorithm of idle time during the state of war (registration, cost accounting, wages) is proposed. The list of the most common problems of wages in the state of war and the proposed ways to solve them is outlined. The aspects that should be taken into account by the accounting staff are considered and the mechanism of actions for assessing the risk of the impact of the sanction is presented.Perspectives. These recommendations increase the potential use of tools, in the context of supporting the state economy, to reduce the tax burden on domestic enterprises and adapt accounting to the state of war. Support for business will continue to be important as a key factor in increasing the economic stability of the state, which also contributes to effective resistance to the attacker. In the future, after the Victory of Ukraine, it will be necessary to introduce a consistent mechanism for the development of the postwar economy, one of the elements of which should be the optimization of the tax burden and compliance with international accounting.

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Introduction. It is impossible to solve actual economic problems of enterprises without building strategies and forecasting the results of their functioning. A well-established implementation process increases product demand, competitiveness, as well as improves the image of the company and financial stability in general. Particular attention should be paid to studying the impact of seasonality. In this context, special attention should be paid to the activity of enterprises that sell light industry products, such as blankets and plaids, because this industry is also impacted by seasonal fluctuations that a specific nature, which is a consequence of both changes in nature and human needs. Therefore, when considering the variability of consumer demand, the presence of a large number of enterprises of different forms of ownership, increasing uncertainty and the existence of many risks, it is important to form an effective implementation strategy, which is a general plan for achieving the aims. The purpose of the article is to analyse the impact of factors relating to the process of selling light industry products and propose a model of strategy to increase its efficiency, taking into account seasonality. Results. The authors of the research have formed an algorithmic model of construction of the implementation process with the consideration of the factors increasing its efficiency. The practical aspect of its application is given on the example of the enterprise with foreign capital, which sells products of light industry with regard to seasonality. The conducted analysis made it possible to determine the forecast amount of proceeds from sales of production for each quarter of 2019, as well as to define the lower and upper limits of the forecast. Conclusions. The application of the proposed model in order to forecast revenue from sales of enterprise products with regard to seasonality will make it possible to increase the efficiency of the implementation process, eliminate existing risks and streamline management of the specified process in certain quarters in the context of seasonal fluctuations.

У статті розглядається проблема забезпечення стресостійкості колективу під час війни. Проаналізовано рівень стресостійкості працівника в залежності від його виду темпераменту. Проведено дослідження із застосування опитування колективів організацій освітньої, державної та промислової галузей. Розроблений опитувальник дав змогу окреслити, що більшість працівників відчуває тривогу та страх, як наслідок присутні різні реакції організму, а саме збудження й тремтіння. Визначено вплив психо-емоційного стану під час війни на працездатність членів колективів. Виокремлено способи зниження відчуття тривоги. напруженості, страху та напрямки налаштування психологічного клімату в колективі в контексті стійкості реагування на стресові ситуації.