It is established that the Ukrainian agrarian sector in recent years suffered quite serious reformational impacts on the institutional environment of the functioning of economic actors, in particular the influence of regulators on the transformation of agricultural development. It is substantiated that under institutional transformations it is appropriate to understand the changes that occur as part of the creation of new rules of conduct of participants, containing a specific mechanism for ensuring compliance with these rules, as well as improving organizational and economic regulators within the existing set of rules for all participants It is determined that the institutional system is a structured set of interrelated informal rules that determine, on the one hand, a system of incentives for increasing the efficiency of interaction between subjects of the agrarian economy, and, on the other hand, restricts the activities of economic agents, which create a certain framework for implementation their target functions in accordance with the law and public interests.
Purpose. The aim of the article is the analysis of scientific approaches to the interpretation of the peculiarities of the development of digital technologies of modern accounting in the digital economy. Methodology of research. The study was conducted using a dialectical approach to the study of the current state of the digital economy. In the course of the research general and special methods were used, in particular: the analytical method was used in the review of normative sources; the method of classification made it possible to differentiate the main components of the digital economy and accounting, and the method of description ‒ to give them a detailed description; monographic method is used in the study of literature sources on digital economics and accounting, system and analytical ‒ in the processing of information. Findings. It is determined that the digital economy is a communication environment of economic activity on the Internet, the result of transformational effects of new general-purpose technologies in the field of information and communication. It is substantiated that significant technological and informatization shifts, as well as growth of potential of digital economic information space stimulate modernization of accounting science, promote development of methodology and organization of accounting process, actualize the problem of positioning of accounting activity. The basic principles of functioning of the digital accounting platform are revealed, which allow to create the newest electronic systems with a significant number of users. Originality. It has been established that the block-chain is a promising accounting technology that eliminates traditional methods of accounting, documentation, processing, registration, inventory systems, while allowing companies to register both parties to the transaction in a joint book in real time, rather than keeping agreed records of financial transactions separately, private database. Practical value. The obtained results of the study will help increase the efficiency of the formation and development of accounting in a digital economy and will be the basis for further research in this area. Key words: digital economy, information technologies, accounting, digital accounting, block-chain, digital platform, digital technologies.
Purpose – to review modern marketing concepts, definitions of the constituent elements in the marketing system at enterprises and to substantiate the basic postulates underlying the development of innovative marketing at enterprises in order to improve competitiveness of products. Design/Method/Approach. In the course of the study we used methods of theoretical generalization, reasoning and abstraction, as well as analytical, monographic, dialectic methods. Findings. We have revealed the essence and content of the concept of marketing. It has been substantiated that the development of marketing support is a sophisticated dialectical process of interaction between factors from the external environment and the targeted influence of drivers associated with the production of competitive products that satisfy certain market needs. We have reviewed and substantiated the essence, objectives, basic tools and principles of marketing function. We have developed and scientifically substantiated organizational components in the innovative marketing at enterprises based on ensuring the coordinated interaction between their innovation and marketing activities. The essence, content, and principles of the term "innovative marketing" have been defined. We propose a classification of varieties of innovative marketing depending on their functional belonging. Practical implications. Results of the study can be used in the development of proposals related to the effective formation and application of marketing at an enterprise. Originality/Value. We have devised a classification of the marketing function at an enterprise. The basic principles of marketing function have been substantiated. We have defined the methodological provisions for studying the marketing function at an enterprise. The essence, content, and structure of innovative marketing have been determined as an important and integral component of conducting an economic activity by an enterprise, which implies the creation of a fundamentally new product (good, technology, service); the application of innovative marketing has been emphasized for improving business processes at an enterprise. Research limitations/Future research. The task is to develop an effective mechanism for the efficient functioning of marketing under different situational and market-led fluctuations under conditions of market volatility. Paper type – theoretical.
Purpose. A study of approaches to understanding the essence of the concept of “critical technologies”, an overview of the development of critical technologies in the field of energy security of Ukraine and an outline of the features of their use in modern conditions and for the future. Methodology of research. The methodological basis of the research is the dialectical method of scientific knowledge. General scientific and special methods were used in the research process, in particular: analysis and synthesis, dialectical – to determine the initial conditions and content of critical technologies; analytical – when processing literary and Internet sources; causal – to determine the dynamics of the development of the energy sector of Ukraine; abstract and logical – for outlining the main directions of functioning of critical technologies in the field of energy security, forming conclusions and proposals. Findings. Current and prospective critical technologies in the energy sector are summarized, which will be able to ensure the increase in the efficiency of the use of resources of the fuel and energy complex and ensure the comprehensive energy security of Ukraine. The impact of renewable energy sources is considered as a key parameter of the energy transition from the traditional use of energy resources to an innovative one, which can lead to the greening of the energy sector and the formation of an innovative and breakthrough model of the green economy. Originality. Measures to increase generation from renewable energy sources have been substantiated, which will make it possible to strengthen Ukraine's energy independence and contribute to the implementation of the Green Energy Course. A list of promising critical energy technologies in the field of energy security of Ukraine is proposed. Practical value. The substantiated research results can be used to form a list of the latest critical technologies in the field of energy security as an important component of Ukraine's national security. Key words: energy, energy security, critical technologies, innovations, energy strategy of Ukraine, energy supply, renewable energy sources, wind power plant, solar power plant.
The European Union is a large producer of milk and dairy products. It is also a significant market for the consumption of dairy products, which is characterised by effective demand, and it significantly influences the markets of other food products. The main milk producers in the EU are Germany, France, Poland, the Netherlands, Italy and Spain. Intensive migration has contributed to additional demand for food products, in particular, dairy products. This provided the basis for the construction and calculation of a dynamic model of dairy production, the export of dairy products, and the coexistence with the existing population as the main consumers in the EU–27 countries and Great Britain between 2004 and 2020. An additional research value is that based on the presentation of the analysis and modeling, the relationship between the growth in the demand for dairy products and the growth in the population is established. The reason for the large population in the countries of Central and Eastern Europe is intensive migration flows, which increase the demand for dairy products. The increase in volumes reduces the cost price, which contributes to the export of dairy products, and also contributes to the increase in the volume of production of dairy products. The resulting models made it possible to analyse the influence of population growth on the increase in production volume. At the same time, the dependence and influence of the export of dairy products on the increase in the volume of production of dairy products in the EU–27 and Great Britain countries is investigated. The results of the mathematical modelling indicate unique opportunities to develop the dairy sector of individual EU–27 countries, i.e., the Czech Republic, the Netherlands, and Poland. These countries have a rational ratio of the influence of the population growth factor on the increase in the volume of dairy production and the optimal influence of the export of dairy products on the increase in the volume of dairy production.
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