Rubric: Economy

Annotation: At most large domestic enterprises, the HR department and the payroll department report to different managers, which creates a gap between HR decisions and their reflection in payroll calculations and increases the risks during inspections by regulatory authorities. The article examines the organizational and technological conditions under which a personnel evaluation system becomes an effective tool for enterprise management. Based on the author's management experience at three large enterprises – SE “Pivdennyi Sea Port Administration,” OilGasChem Service (OGC Service), and Lukoil Technologies Services Ukraine – a comparative analysis of personnel evaluation methods is conducted, the role of personnel commissions is characterized, and the author's HR-ERP system, implemented from scratch at two enterprises (OilGasChem Service (OGC Service) and Lukoil Technologies Services Ukraine), is described. It was found that combining a competency model, KPI approach, and performance review provides better management results than using each method separately. It was shown that combining the functions of the HR manager and the head of the payroll department in one position significantly reduces the number of calculation errors and ensures end-to-end consistency of personnel documentation and reporting. The scientific novelty is the concept of “live calculation” – an architectural solution in which any change in personnel status automatically and without delay recalculates accruals, which fundamentally distinguishes the system from standard solutions based on the paradigm of closing the calculation month.

Annotation: This publication is dedicated to the quantitative evaluation and mathematical substantiation of the economic efficacy of the proprietary VFRP (Visual Finish-Result Planning) technology within the context of retail chain deployment. The study is grounded in a comprehensive analysis of a professional project portfolio spanning from 2007 to 2022, encompassing 108 completed fit-out projects (n = 108). The methodology demonstrates no statistically significant schedule deviation within the observed sample, while ensuring high operational stability during the simultaneous management of up to 17-20 assets. The author proposes an innovative management system predicated on backward scheduling mechanisms and the visualization of the target state as a “Single source of truth”. The study presents a mathematical model for the minimization of economic attrition, encompassing the formalization of empty rent expenditures, opportunity costs and rework expenses. Particular emphasis is placed on the variable frequency response mechanism, which ensures the exponential decay of temporal errors through non-linear control reinforcement at critical interaction nodes. Empirical verification across international chains confirms that the VFRP technology guarantees zero schedule variance in 95% of implementation cases. The research findings position VFRP as a fundamental investment risk hedging mechanism that ensures the stabilization of operational profit from the inaugural day of the lease.

Annotation: The article examines how prepayment affects the structure of forward contracts with deferred pricing. This tool allows you to distribute credit and price risks between the parties. The analysis shows that prepayment reduces the risk of non-payment for the recipient, but at the same time increases the likelihood of non-repayment of funds and creates liquidity constraints for the payer. And in the case of an "open price", it can increase the conflict of interests around its fixation. The findings can be used to develop prepayment conditions, types of collateral, and price fixing rules to increase the stability of transaction execution.

Annotation: The article examines the theoretical and methodological foundations for the formation of hybrid development strategies of enterprises in the digital economy. The necessity of integrating traditional competitive strategies with digital business models, platform solutions, and data analytics tools is substantiated. The economic essence of the concept of a “hybrid enterprise development strategy” is clarified as an integrated system of strategic decisions that ensures the synergy of classical strategic management approaches and digital value creation mechanisms. A classification of hybrid strategies is proposed according to the vectors of digital transformation, including digital differentiation strategy, platform-product strategy, data-driven strategy, ecosystem strategy, and innovation-adaptive strategy. An integrated strategic management model considering the level of digital maturity of an enterprise and a system of performance indicators for evaluating the effectiveness of hybrid strategy implementation are developed. It is proved that the implementation of hybrid strategies enhances competitiveness, adaptability, and innovativeness of enterprises in a turbulent digital environment.