Rubric: Economy

Annotation: Introduction. In today's digitalized environment, industrial enterprises are forced to adapt to changes in consumer behavior caused by the growing use of digital technologies. Content marketing has become one of the key tools to engage with the audience, build brand awareness, and build customer trust. However, the effectiveness of these efforts often remains beyond objective evaluation, which creates challenges for planning and optimizing marketing campaigns. Purpose. The purpose of this study is to analyze modern approaches and models for measuring the effectiveness of content marketing, in particular for industrial enterprises. The article discusses the main metrics of content evaluation, challenges and prospects for adapting existing tools to the specific needs of the industrial sector. Materials and methods. The research materials are based on modern approaches to measuring the effectiveness of content marketing, based on the analysis of theoretical and practical works of domestic and foreign authors, as well as empirical data obtained in the course of studying the activities of industrial enterprises. The study used sources such as scientific articles, statistical reports, analytical reviews, regulations, and data from professional analytical platforms such as Google Analytics and Ahrefs, which provide information on engagement, SEO optimization, and user behavior. The research methodology included the use of a set of scientific methods to achieve the goal and fulfill the objectives of the study. The method of theoretical generalization and systematization was used to identify the main metrics used to evaluate the effectiveness of content marketing campaigns. Results. The scientific article reveals the sequence of formation of accounting and analytical information on the cost of remuneration of employees in the financial and economic system of the enterprise. The components of the accounting process and the functions of accounting for the cost of employee remuneration as an information base for the analysis of such costs are identified. Discussion. Further research in the field of assessing the effectiveness of content marketing for industrial enterprises should focus on adapting existing models to the conditions of a rapidly changing digital environment. Particular attention should be paid to the integration of content analysis methods with modern automation technologies, such as artificial intelligence and machine learning, to improve the accuracy of forecasts and the efficiency of decision-making.

Annotation: The peculiarities of implementing innovations in banking activities under martial law are examined. Key directions of financial technology development are analyzed, including the digitalization of banking services, strengthening cybersecurity, adapting to customer needs during a crisis, and introducing new payment instruments.

Annotation: The article explores the features and current aspects of managing the export-import activities of Ukrainian enterprises in the context of globalization. Analyzing the normative and legal regulation of foreign economic activity, special attention is paid to such important documents as the Law on "Foreign Economic Activity," the Customs Code of Ukraine, as well as the influence of international agreements, particularly the World Trade Organization (WTO) and the Association Agreement with the European Union (EU). In particular, the article examines key provisions that define the rules for conducting foreign economic activity in Ukraine, as well as their compliance with international standards and trends. This includes an analysis of customs tariffs, cargo clearance procedures, and the protection of consumer and enterprise rights in international trade. In addition to legal aspects, methods and tools for managing export-import activities are investigated, encompassing organizational, economic, administrative, and socio-psychological aspects. For example, organizational changes in the management structure of enterprises, the implementation of new information technologies, and the improvement of risk management systems related to international operations are considered. Special attention is given to the importance of developing the skills of personnel engaged in foreign economic activities, as well as fostering cultural sensitivity in the context of international relations. As a result of the analysis, it is determined that effective management of export-import operations is a key factor for the successful integration of the national economy into the global market. This contributes to economic growth, enhances the competitiveness of enterprises, and fosters the socio-economic development of the country. In the context of globalization and rapid changes in the international business environment, a strategic approach to managing foreign economic activities is essential for ensuring stable economic development and realizing the competitive advantages of Ukrainian enterprises on the world stage.

Annotation: (Українська) Мета статті полягає в обґрунтуванні сучасних напрямків стратегічного обліку витрат за раціоналізації транспорту соціального призначення в умовах глобалізації ринку перевезень пасажирів в метрополітенах та загострення конкуренції на ринку залізничного рухомого складу. Для успішного подолання конкуренції та досягнення значних стратегічних результатів запропоновано скористатися стратегією лідерства на основі витрат при виготовлені головних та проміжних вагонів метро кращих за якістю, ніж продукція конкурентів. Модель аналітичного дослідження виробничої діяльності вагонобудівного заводу запропоновано здійснювати системно за використання комплексу блоків. Наведені показники обліково-аналітичного забезпечення в розрізі функціональних підсистем для ефективного управління витратами. Для організації бухгалтерського обліку виробничих витрат обрана номенклатура синтетичних та аналітичних рахунків й об’єктів калькуляції. Для задоволення зростаючих потреб споживачів в транспорті соціального призначення доцільно концентрувати діяльність підприємства на специфічному сегменті ринку міжрегіональних швидкісних поїздів, вагонів пасажирських та для метрополітену. Калькуляція витрат за життєвим циклом головних та проміжних вагону метро (life cycle costing) здійснюється з метою досягнення відповідного ефекту щодо їхньої раціоналізації.