Rubric: Economy

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.

Annotation: Introduction. Corporate Social Responsibility (CSR) is important for several reasons: creating stable relationships, companies that take CSR measures create stable and long-term relationships with their stakeholders, including employees, customers, suppliers, and society as a whole. Preservation of reputation: CSR activities help corporations maintain and improve their reputation among consumers, investors and other stakeholders. Impact on social issues: CSR can have an impact on various social issues such as poverty, unemployment, climate change, etc. by funding projects and initiatives aimed at addressing them. Ensuring sustainable development: By incorporating social and environmental aspects into their operations, corporations contribute to the sustainable development of society. For several years now, a research perspective that can be characterized as a "relational view" has been gradually emerging in economic science. In economics, various research programs have contributed to this trend. Examples include institutional and organizational economics, as well as several variations of the resource-based view of the firm, which increasingly focus on relational elements such as relational contracts, relational governance, and relational exchange. These relational elements serve as fundamental aspects of understanding economic transactions and value creation in global and regional networks. Purpose. The purpose of the article is to study and analyze the role of Corporate Social Responsibility (CSR) from a relational viewpoint, focusing on the consideration of innovative approaches to this issue. The main goal is to identify and unlock the potential of CSR in strengthening the relationships between companies, consumers, the public and other stakeholders, which contributes to the sustainability and competitiveness of enterprises. The study also aims to identify the most effective innovative approaches to implementing CSR in business practice and determine their impact on the economic, social and environmental development of society. Materials and methods. The research is based on the works of domestic and foreign authors conducting their scientific and practical research on relational structures in institutional and organizational economics, resource-based view of a company or bank, organizational studies, behavioral economics and economic sociology. In the course of the study, the following scientific methods were used: theoretical generalization, formalization, analysis and synthesis (to create a corporate social responsibility program); logical generalization of results (formulation of conclusions). Discussion. Further research can open up new areas of activity in the field of CSR from a relational perspective, contributing to the further development of theoretical and applied aspects of these concepts, and the results of the study can contribute to the development of practices that promote social and environmental well-being, increasing the level of social responsibility in business.