IMPORTANCE OF EURO-ATLANTIC INTEGRATION: DEMOCRACY, SECURITY AND ECONOMIC DEVELOPMENT

The article overviews that international organizations play an important role in managing and reforming the security sector. These organizations provide expertise, advice, and knowledge enhancements on security issues; Trainings on financial capacity building issues; Programs and projects on important topics such as technical skills development, security sector management, oversight and conscientiousness. In recent times, a number of studies have been devoted to the prospects of NATO-Georgia relations and its deepening. There are always conversations about the reasons why Georgia needs to join Euro-Atlantic Alliance. However, in this regard, Georgia first needs to give NATO member states some important reasons why they would benefit from Georgia's membership in Euro-Atlantic Alliance. The main reason for this may be the fact that without a secure and stable Black Sea region, the security and stability of Europe is inconceivable. According to the author of the article, the process of rapprochement and eventual accession to NATO, in addition to guaranteeing security, promotes and improves the institutional framework of the economy, the rule of law, effective governance systems, corporate security, and the reduction of uncertainty and externalities, which, in turn, provides stability, reduces political risk, facilitates foreign direct investment and trade. Consequently, liberalizing the country's economy and shifting to market principles reduces social pressures, ensures increased prosperity and the accumulation of wealth. As a result, society becomes more protected and less vulnerable when it comes to various types of external and internal shocks.

METHODOLOGY FOR ANALYSIS OF THE FINANCIAL CONDITION OF AGRICULTURAL ENTERPRISES AND WAYS OF ITS ENHANCEMENT

The purpose of the article is to form the main directions of improving the financial condition of the business entity in modern conditions. Methodology. Methods of theoretical generalization and concretization, Internet resources have been used in this study. Results. Groups of users of information concerning the financial condition of the enterprise are selected. The first group includes creditors, investors, competitors, regulators, and other users, and the second – the company's management, economic and other interested internal services, shareholders, etc. For each of these users, certain selected metrics are important. A technique for determining the significance of indicators for a particular group of users, which involves the use of economic and mathematical methods and models, is developed. In order to make certain management decisions, the analysis should be carried out according to the indicators required by the management and, accordingly, will be implemented in the management practice of Khmilnytske LLC. The sequence of assessment of the financial condition by economic and mathematical methods is determined. Having chosen the direction of research of indicators and having carried out their corresponding calculations, it is possible to carry out the analysis of factors of influence on the financial position of the investigated business entity and to calculate reserves of its improvement. To do this, it is advisable to use the procedures of correlation and regression analysis. The content of these procedures is to determine the impact on the financial condition of each of the elements of the formulas of coefficients or other indicators. A set of factors influencing the formation of economic strategy of agricultural enterprises is divided into two groups, namely exogenous and endogenous. The leading system ensuring the enterprise solvency has been developed. Software for the financial condition analysis at the enterprise is proved. Practical implications. The developed system takes into account the available initial data (financial statements and software) and significantly reduces the cost of working time for analysis, which speeds up the management decision-making process and allows you to respond quickly to changes in asset structure to improve efficiency and improve business subject efficiency. Value/originality. The developed model of the analysis of a financial condition with the use of economic and mathematical methods which is sufficiently adapted for automation will provide, provided its introduction in analytical practice, a high level of optimality of operative administrative decisions, and also will increase the efficiency of agricultural enterprises.

NEUROMARKETING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT PHILOSOPHY

This document aims to conduct a literature review in order to identify evolution and research trends in the area of neuromarketing end marketing ethics. The fact of deep systemic crisis of the modern civilization has been discussed by politicians, scientists and philosophers for at least last fifty years. Since then, more than forty of them have been published, that was base for the scientific thought development towards the formation of the concept of sustainable development of mankind. Self-healing changes are extremely slow, despite the enormous efforts of scientists, politicians and public figures. This is partly caused by the fact that in modern politics and economics the neuroscience achievements are used widely but these achievements are applied for narrowly selfish purposes that contradict the main goals and objectives of the concept of sustainable development. Therefore, it is relevant to turn to the analysis of a relatively new direction in modern economic science – neuromarketing, which is gaining the more influence in the society and is actively developing in use. As the world history experience shows, the most important prerequisite for the new civilization formation is a radical transformation of the spiritual (value-semantic) sphere of life. In turn, such transformation is unthinkable without the philosophical project of reconstruction and neoholism, the fundamental value of which is the eidos of harmony, can become such a project. In the modern world dominates the ideology of consumption, the products of which are the presence of fashion, wastefulness, profit orientation in decision making, etc. Consumption is the act of receiving goods or services. Overconsumption (or irrational consumption) that dominates in the world and is imposed by the entire marketing system is the phenomenon of receiving goods and services more than need – to a greater extent than a person needs. This is a dead end, because of which the entire system is going through a deep crisis. Some scientists believe that the way out of the crisis is possible through the interaction of science and economics, or rather neurosciences and economics, which leads to overconsumption of goods and services, which means the growth of incomes of large and medium-sized capital. Others see the way out in the new thinking development, a new philosophical paradigm, which must be introduced into the mass consciousness by means of education, thereby raising the level of consciousness and expanding the potential of a person. The most famous firms that have used neuromarketing techniques to achieve their goals are Coca-Cola, General Motors, Google Mars, Nestle and many other corporations. It is important to mention that the neuromarketing cost is increasing every year, for example, in 2015 the United States spent $25 billion on neuromarketing research. At the present stage, there are three main research methods in neuromarketing: electrical activity of the brain (EEG), oculography (eye movement, eye tracking) and analysis of facial expressions and non-verbal gestures. For example, in the evaluation process of the TV commercials effectiveness, specialists monitor the eyes and determine the speed of pupil movement. Analyzing the above, it can be argued that neuromarketing in the modern world is one of the leading and promising technologies for the society influencing. It is possible that its potential has not yet been fully formed and studied, but these studies are the highly paid item of expenditure in the large corporations.

THE USING OF MODERN MARKETING TOOLS IN THE CONTEXT OF SOCIAL RESPONSIBILITY OF BUSINESS

The article is devoted to the problem of using modern marketing tools in the context of corporate social responsibility. It was offered the mechanism of introduction of principles of social responsibility of business through implementation of the concept of socio-ethical marketing in business practice. It was substantiated the elements of the marketing complex for the concept of socio-ethical marketing and the modern vision of this concept, which involves the use of digital marketing tools to promote goods, services and ideas. It was analyzed the factors of global influence on the conditions of doing business, which were formulated in the following areas: a single information space; creation of new business models using artificial intelligence; the economy of shared consumption, which enhances the ability to access various sources of information, providing a multidimensional picture of consumer behaviour; increase consumer loyalty to the use of digital search tools about the characteristics of the product and the possibilities of its purchase and further use; new systems of marketing information in terms of expanding its subsystem of Internet research; the spread of cognitive technologies creates new approaches to information processing and management principles, and also contributes to the transformation of many areas of social and economic development in terms of displacing human labour as a factor in the production of some of them. It was proposad the author's approach to the modern interpretation of socio-ethical marketing, which is based on the needs of consumers in the context of the principles of social responsibility and modern digital tools for their implementation, taking into account the factors of global influence. In the context of such an approach, ethical norms and principles of corporate social responsibility must be implemented. The main purpose of socio-ethical marketing should be the formation of consumer loyalty through the creation of associations with social programs conducted by enterprises and organizations. In this context, the tasks of socio-ethical marketing should be: the analysis of the target audience; development of measures to form a system of customer loyalty and strengthen the position of the brand in a niche market; the improving the quality of goods and services and their compliance with socio-economic and environmental standards; the formation of a system of measures that will improve the quality of life. It was carried out the analysis of marketing tools in the context of realization of the concept of socio-ethical marketing in the conditions of digitalization. It was considered the conditions of development of digital marketing tools. It was determined that the marketing tools that are implemented in the digital economy have certain advantages in the formation of socially defined attributes and needs of specific social groups. However, it does not sufficiently regulate the ethical issues of using personal data of consumers in the context of digitalization. However, studies show a trend of change in the field of socio-ethical relations with consumers, the formation of a paradigm of social responsibility of doing business in new conditions with the spread of cognitive technologies for managing consumer behavior.

TAX AND ACCOUNTING SYSTEMS OF SMALL AGRICULTURAL EN-TERPRISES IN THE CONDITIONS OF EUROPEAN INTEGRATION

Globalization processes around the world affect the activities of economic entities, which in turn leads to changes in their accounting and taxation systems. The article is devoted to the study of the peculiarities of the application of the simplified system of accounting and taxation of agrarian businesses of small businesses in order to identify problematic aspects and areas of state support for their functioning in the context of European integration. A study of the main aspects of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, in terms of accounting and taxation. It is determined that the implementation of domestic legislation to the regulations of the European Union (directives) is tangible for both businesses and individuals. Analytical data on the activities of small busi-nesses in Ukraine, including agricultural enterprises, are presented. The results of the analysis show a decrease in the number of small enterprises for the period 2015-2019. At the same time, the volumes of produced and sold products of small businesses and micro-enterprises are growing, which testifies to the importance of the activities of these businesses. It is determined that the conditions of production and economic activity of business entities are accompanied by constant changes in current legislation, which causes uncertainty in their position in the competitive environment, leads to the risk of transactions and increased tax burden, and as a result – business closure or withdrawal in the shadows. "The current systems of taxation of small businesses are studied and their advantages and disadvantages are identified. The main criteria for assigning business entities to the group of small businesses in the agricultural sector, taking into account the Tax and Commercial Codes of Ukraine, as well as the provisions of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine". The system of taxation and accounting of small agricultural enterprises is studied. It was found that the current situation in agriculture indicates the shortcomings and lack of efficiency of the tax system, which requires scientific and methodological support for a consistent and stable tax policy for this category of taxpayers, the use of tax incentives for small businesses, improving the simplified taxation of small businesses . Examining the organization of accounting for small businesses in the context of European integration, the framework of the feasibility of changes in the accounting system. It is noted that a certain problem is the inconsistency of financial and tax accounting for the formation of a harmonized information product for different groups of users. The opinion is expressed that the fiscal orientation of accounting should be reoriented to the needs of the management system and high-quality information support of stakeholders, including foreign investors. It is noted that the legislation on ac-counting and taxation systems, opening and registration of small and micro enterprises needs to be changed. In order to properly support the development of small business, it is proposed to create favorable conditions for taxation and a clear accounting system: providing information and financial support for the process of business organization and the transition to international accounting standards; organization of the system of training of entrepreneurs and retraining of accountants; streamlining mechanisms to protect the rights of small businesses.

ASSESSMENT OF THE LEVEL OF CONSTANTITY OF SUPPLY CHAINS OF INDUSTRIAL ENTERPRISES OF UKRAINE

Industry plays a crucial role in solving current problems, namely: the accelerated development of industry, is a generator of scientific and technological progress and innovation, an important factor in the global competitiveness of national economies and a driver of economic growth. Therefore, increasing attention to the development of industry and industrial policy is one of the main trends in the modern world economy. The purpose of the paper – to analyze the sustainable development of industrial enterprises of Ukraine from the standpoint of security, using a system-structural approach. Methodology. The concept of sustainable development is a management structure that contains a general system view of the ways of transition from the current position of the object of management to the desired, includes the following steps: defining the structure of sustainable development; defining the boundaries of safe existence; identification of the level of sustainability of supply chains; identification of imbalances of sustainable development; to substantiate the methodical approach to estimating the level of sustainability of supply chains of industrial enterprises with the use of economic and mathematical tools; determining the impact of threats and developing institutional measures. The results of the study revealed disparities in sustainable development at the level of economic, social and environmental security of the enterprise, at the level of subordinate components and at the level of indicators that determine the list of major threats, which are calculated indicators of social and economic components of sustainable development. To determine the severity of the impact of threats, the coefficients of elasticity of each component and indicator on the integrated index of sustainable development were calculated and ranked, which is the necessary information for the development of priority measures. Practical implications. The dynamics of deviations of current values of integrated indices from their average optimal values determines the importance of threats to the components of sustainable development. Almost all of these industrial enterprises are characterized by complete neglect of the social status of employees, which inhibits economic growth and makes it impossible to develop domestic demand. Under such conditions, the issue of digitalization of business becomes relevant. The digitalization of business has received considerable attention from both academia and the business community, which define digitalization as a focused effort of companies to actively use digital technologies at all levels to optimize internal processes and modify the overall business model. Value/originality. The obtained strategic guidelines of key macro indicators, which together with the strategic values of indicators are the ultimate goal of sustainable development regulation, which can be monitored through monitoring to monitor the implementation of the Development Strategy and evaluate the policy of enterprise management.

WORLD CULTUROLOGICAL TRENDS OF COMMUNICATIONS DEVELOPMENT IN THE CONDITIONS OF DIGITALIZATION

The rapid development of modern digital technologies entails an increase in the quantity and quality of changes in the communication system. Digitalization affects the transformation of communication processes, creating new conditions for information exchange, interaction and communication. The aim is to study the modern cultural trends in the communication development in the conditions of digitalization. In order to achieve the goal, the article provides the terminological analysis of the concepts of "communication" and "digitalization", considers the main features and trends of the digitalization process, analyzes the transformation of communication and highlights the features of digitalization in Ukraine. Methodology. The culturological approach was used as the methodological tool of the research, which allowed to carry out scientific analysis of the studied phenomena through cultural determination and provided a panoramic multidimensional view and polysystemic explanation of the essence of cultural trends in the communication in conditions of digitalization. Results. It is concluded that digitalization is the process of systematization, use, processing of information in digital format to optimize, automate, improve communication and increase its productivity. Modern digitalization processes appear as a cultural trend that affects all spheres of human life, has a global character and creates fundamentally new forms and means of communication. On the one hand, there is an optimization and improvement of communication interaction, on the other – there is a commercialization of the communication environment, its pragmatism and rationalization. Value/originality. The analysis of digitalization as a cultural trend is carried out and the essence of its influence on communication in modern culture is revealed. Practical implications. The results of the research are an analysis of communication transformations in the conditions of digitalization in integrity and systematization, which, in our opinion, will complement the theoretical developments on this issue, as well as will help to develop the practical solutions to overcome the consequences of these transformations and will help to determine these changes in the future.

ANALYSIS OF MANAGEMENT OF PRODUCTION POTENTIAL OF MACHINE-BUILDING ENTERPRISES OF KHARKIV REGION

The purpose of the article is to study the management of production potential of machine-building enterprises in the Kharkiv region, 9 enterprises were analyzed and their production indicators were studied. The effectiveness of the production potential is characterized by production, technological, financial and innovative components. It should be noted that since the production potential is a component of the economic potential of the enterprise, the structure presented in Fig. 1 is quite conditional. If we consider the production potential from this point of view, then, for example, its innovative component is inextricably linked with the innovative potential, and the financial component – with the financial potential. Sustainable development and competitiveness of an industrial enterprise depends on the level of production potential, which is the foundation of production activity. The production potential of an industrial enterprise is a complex, dynamic and stochastic system consisting of a number of interconnected components. At the legislative level, an attempt has been made to build a single model of an integrated indicator of the financial condition of large, medium and small enterprises. According to the approved IFI Procedure for assessing the financial condition of a potential beneficiary of an investment project, the level of financial condition of the enterprise is determined depending on the value of the integrated indicator, which allows the classification of enterprises in the industry or region. At the same time, questions about the structure of innovation potential remain controversial in the scientific literature. The development of an integrated module for the assessment of production potential is the first stage of the presented methodological approach. The next step is to improve the information subsystem of monitoring the financial and economic activity of industrial enterprises, which in turn is an integral part of the IT system of enterprise management. At this stage, it is necessary to develop software that provides analysis and comprehensive assessment of production capacity. After integrating the software module with IS monitoring, we have to test the software using the collected database on the financial and economic activity of the enterprise. Comparing the results of the assessment with the assessment from the analytical reports of independent experts will allow to determine the level of adequacy of the presented model and software. Methodology. The analysis was conducted on the basis of financial statements of enterprises of the machine-building industry of Kharkiv region for the period 2018, 2019, 2020. Results of the study show that the enterprises of the machine-building industry have low indicators of production potential, so enterprises need to change the strategy in the market to improve production capacity to increase competitiveness and improve. Practical implications. Given that companies have lost traditional markets in recent years and products are not in high demand in European markets, it is necessary to develop ways to improve the management of the potential of machine-building enterprises, seek new markets and strengthen cooperation with international companies. Value/originality. The study will help the management of enterprises to more effectively manage the enterprise and improve their production capacity.

DYNAMICS OF INFLUENCE OF COMPONENTS OF THE EXTERNAL ENVIRONMENT OF AVIATION ENTERPRISES FUNCTIONING IN COMPETITIVE MARKETS

The purpose of the paper is research of the components of the external environment and assessment of its impact on the functioning of airlines in open markets. The article defines the essence of the concept of the external environment of the airline, in which the classical scheme highlights the environment of direct and indirect influence. The author notes that direct factors affect the activities of each individual airline separately, and indirectly – form general industry trends in competitive markets. In modern conditions, when the external environment of enterprises is extremely dynamic not only in Ukraine but also internationally, the problem of developing methodological approaches to assess the impact of macroeconomic factors on the activities of airlines is extremely relevant. Assessing the general trends in the aviation industry, it should be noted that the aviation industry is one of the few transport sectors that is developing gradually and has positive growth rates, despite the large wear of aircraft, which adversely affects the image component of most airlines. Methodology. Methods of scientific research are abstraction, grouping of data, study of time series, which made it possible to generalize the concept of environment, trends in the industry, assessment of the impact of individual factors on the development of the industry determined by correlation analysis. Results the analysis of the availability and degree of the relationship between the studied indicators made it possible to conclude that there is a strong relationship between the rate of domestic passenger traffic and population, the size of real GDP and income. Factors such as the political crisis, economic crisis, wars, terrorist acts, plane crashes, pandemics affect both domestic and global passenger traffic, which in turn is reflected in the financial condition of individual airlines. Practical implications. Analysis of the dynamics of the influence of components of the external environment of the functioning of aviation enterprises in competitive markets allows airlines to ensure sustainable development and economic activity without taking into account their economic activities. Thus, to ensure the effective operation of the enterprise in competitive markets and maintain competitiveness requires systematic management of the main resources of the enterprise. Value/originality. The author identified macroeconomic factors influencing the dynamics of the air transport industry, established the relationship between passenger traffic and global and national cataclysms (financial crises, political crises, plane crashes, pandemics, wars, etc.), substantiated the factors that caused the greatest impact on activities aviation enterprises.

IMPLEMENTATION OF ENERGY EFFICIENT PRINCIPLES IN MANAGEMENT OF AN APARTMENT BUILDING IN UKRAINE

The purpose of this article is to analyze the efficiency of management of an apartment building in the context of energy efficiency. The article describes the conduct of an energy audit for apartment buildings, which allows a thorough assessment of this problem and identify optimal ways to save energy resources by apartment buildings. Energy audit is a special examination of residential buildings or enterprises, conducted by specialized specialists in energy certification of buildings to determine their technical condition and energy efficiency. Methodology. Within the framework of this article, the results of a sociological survey conducted among the heads of condominiums to analyze the level of their interest in the implementation of energy efficiency measures were analyzed. The value of the cost of 1 apartment for the implementation of the energy modernization project is calculated. Currently, "energy efficiency" and "energy saving" are extremely popular in Ukraine, due to the following: increasing the cost of energy resources;limited financial capacity of vulnerable groups to pay for services. Results of the survey showed an insufficient level of implementation of energy-saving technologies, although the level of interest of apartment building heads is very high. The development of energy efficiency programs for an apartment building is carried out not only taking into account the necessary priority measures, but also based on the financial capacity of the co-owners of the apartment building. The reason for the insufficient implementation of energy saving measures is the insufficient financial capacity of co-owners and, as a consequence, the apartment buildings themselves. State support for the implementation of energy efficiency in the management of apartment buildings has been studied in detail. It is concluded that large-scale involvement of apartment buildings in the implementation of energy efficiency programs is constrained by the following problems: insufficient funding; insufficient state support for project financing; distrust of co-owners to the effectiveness of the project; unsatisfactory condition of the apartment building, which requires significant financial costs. The growth rate of the number of condominium applications shows an increase in public confidence in the Program. However, they are not enough to talk about launching large-scale energy modernization of multi-apartment housing. Financial support of local authorities to their residents in the implementation of energy saving measures will contribute to even better results.