Rubric: Economy

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.

Annotation: Introduction. The article focuses on the segmentation of the global FinTech market and global trends in this market. It provides an understanding of the areas where large-scale investments are made through venture capital, mergers and acquisitions, and private placement of shares. It also provides a clearer picture of the financial future of FinTech. Purpose. The article explores the new technologies that are changing the way banks, financial institutions and other companies operate in a global context. It examines the important trends, leadership strategies and challenges faced by companies seeking to remain competitive in this rapidly changing environment. The main objective of the article is to highlight how fintech innovation is defining leaders and shaping the future of the international financial market. The article highlights the importance of strategic leadership for fintech companies, as well as the impact of innovative solutions on financial stability and the development of international financial systems. Discussion. Defining strategic leadership in FinTech will provide an understanding of the key principles of success and the direction of their development. Forecasting the future development of the FinTech industry and its impact on the international financial market, as well as considering the challenges and opportunities and the impact of regulation on their further development and the response of companies to them.

Annotation: Sales promotion is an important component of a successful busine ss. In today's competitive environment, companies must be ready to use a variety of different strategies to increase sales of their goods and services. Sales promotion includes a set of means aimed at causing a faster or stronger reaction in the market response to the product offer. The main components of the quality of sales promotion are, first of all, attractiveness, informativeness, motivation to make a purchase, unobtrusive methods of action, variety of techniques and means of stimulation. This article aims to analyze and evaluate the effectiveness of various sales promotion-marketing measures by carefully examining the impact of these activities on consumer behavior and decisions. In addition, the article considers the key components that are decisive for the successful implementation of sales promotion marketing measures, in particular, their influence on the formation of a positive perception of a product or service, the creation of the probability of purchase and the construction of long-term relationships with consumers. Research materials are scientific and practical research and work in the field of marketing measures for sales promotion, both domestic and foreign authors. The article analyzes the latest publications on marketing trends and tools used to increase sales. The main results of this article are the analysis of sales promotion measures and expected results; advantages and disadvantages of sales promotion tools are considered. The planning stages of the sales promotion program, the selection of two main criteria, which are used to develop a sales strategy and increase its volumes, were studied. Attention was focused on important aspects of the development of the sales promotion system. The use and planning of marketing measures to increase sales volumes, their integration into the development plan and strategy of companies will allow to increase economic and financial indicators, improve communication with the mass consumer, personalize offers and create a sustainable competitive advantage in the market.