Introduction The deepening crisis in numerous business entities of various sizes is due to macroeconomic and domestic political instability, complicated by the consumer credit crisis, as well as tax and administrative pressure. Therefore, the acute problem of bankruptcy of business entities of different sizes and the need to regulate this issue at the state level. Unprofitable business entities of various sizes cause negative consequences for the domestic economy. Aim and tasks. The purpose of the work is to study state regulation of relations in the field of bankruptcy in the economy of Ukraine. Results. The factors, internal and external, preceding the bankruptcy of economic entities. Thus, the external preconditions of bankruptcy are international, economic, political, demographic and others. Internal prerequisites include economic, technical, technological, social and others. The characteristic and gradation criteria of business entities in accordance with legislative acts of Ukraine are presented. It was revealed that the proportion of sales of micro-enterprises is unequal to their share in the total number of enterprises, indicating their negligible contribution to the development of the national economy. According to the results of empirical studies, it was found that during the analyzed period the share of unprofitable enterprises of different sizes is at least a 25%. Such a large number entails not only low financial stability, insolvency and efficiency of business entities themselves, but also inhibits the process of economic growth of the whole country. The application of the method of multivariate discriminant analysis will allow us to draw a conclusion about the financial condition with assigning it a class in accordance with the values of the integral indicator and taking into account the probability of non-fulfillment of obligations, that is, to identify the presence of an unprofitable enterprise and the likelihood of bankruptcy. Conclusions. So, an analysis of the criteria for graduation of business entities made it possible to establish the difference between the administrative and accounting interpretation of the criteria for the attitude of enterprises to various sizes. The dynamics of structural statistics indicators of domestic business entities were monitored, suggesting that individual entrepreneurs make an insignificant contribution to the development of the national economy. Since a quarter of business entities still remain unprofitable, it is necessary to take preventive measures to prevent the loss of solvency by enterprises, one of which is to identify the existence of an unprofitable enterprise and the likelihood of bankruptcy.
In this paper, present the appropriate tools for the balanced development of maritime and inland waterway transport in Ukraine to ensure the implementation of the country’s economic, social and environmental plans. Using statistical data, the main indicators of the development of waterway transport in Ukraine are systematized, which indicate a lack of a technical base for a high-quality and balanced development of waterway transport in Ukraine, irrational use of the territory and water area of ports, their infrastructure, transport routes, as well as a decrease in business entities, which negatively affects the economy country. This points to the need to stimulate the development of waterway transport to increase the number of jobs, improve living conditions of the population, curb migration processes and retain qualified personnel, unload land transport, and save money on road repairs. Therefore, in order to ensure the implementation of the country’s economic, social and environmental plans, an instrumental-logical model has been developed to ensure the co-evolutionary balanced development of water transport in Ukraine, which is based on the use of institutional, legal, financial, economic and information and communication tools.
Modern enterprises are dynamically developing due to the fourth industrial revolution, contributing to the introduction of innovative infocommunication technologies in most business processes, thereby shaping and developing the digital economy. The aim of the article is to substantiate the concept of sustainable development of enterprises in the context of digital transformations. The theoretical and methodological foundations of sustainable development at different levels of the hierarchy have been determined. The concept of sustainable development of enterprises has been developed, the implementation of which is aimed at harmonizing the economic, environmental and social activities of the enterprise. The stages of the process of implementing the concept of sustainable development of enterprises are highlighted, providing for the justification of an inert, neutral, progressive or forced vector. Ensuring the implementation of the concept of sustainable development is expected through the use of applied models, in particular, the implementation of a parametric model of joint deployment of enterprise infrastructure with other infrastructure facilities in economic activity, taking into account technical, geographical, organizational and socio-economic factors to strengthen financial stability; building a model for ensuring a balanced balance between economic efficiency and environmental and social responsibility of an enterprise using a mechanism for managing transformation processes in the process of transition to sustainable development in the context of digitalization.
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