Economic journal Odessa polytechnic university
№ 1 (35), 2026

 

CONTENT

 

MAIN ARTICLES

Balan O.S.,
Pulcha D.O.
Strategic Directions for Increasing the Investment Attractiveness of Enterprises in the Odessa Region in the Context of Economic Recovery

5

Balan A.A.,
Cherneha V.О.
Transformation of Independent Audit in the Era of Data Analytics and ESG Reporting

14

Klepikova O.A.,
Bilyk D.O.
Role of Digital Transformation in Improving the Efficiency of Industrial Enterprises

21

Koptieva H.M.ESG-Strategy as a Tool for Business Model Transformation and the Formation of Organizational Responsibility of the Enterprise

29

Lysak V.M.Digital transformation of Ukraine’s customs administration on the path to EU accession: maturity models and the ecosystem architecture of “Smart Customs 2.0”

37

Lisovych T.Yu.,
Zvarych R.I.
The Efficiency of User Behavior Mechanisms in Digital Products as a Determinant of Achieving Product-Market Fit

49

Nikishyna O.V.,
Nosova N.I.
Diagnostics of Gross Value Added of Agro-Food Market Systems in the Coordinates of Resilience

61

Rudyk O.V.Analysis of Staffing Reserve Challenges of Small Private Enterprises in the Odesa Territorial Community through Statistical Data

72

Savchenko V.O.Main Trends in The Development of Community-Oriented Enterprises

82

Nikoliuk O.V.,
Burlakov V.S.
Innovation and Investment Determinants of Ensuring the Competitiveness of Enterprises in the System of Economic Recovery of Ukraine

92

Selivanova N.M.,
Bondaruk D.V.
Real-Time Accounting: Prospects for the Transformation of Periodic Reporting in the Context of Digitalisation

101

Krupskyi O.P.,
Rasskazova S.M.,
Stasiuk Yu.M.
The Role of AI in Customer Base Management in the Beauty Industry

109

Tymoshenko Yu.O.Development of Approaches to Comprehensive Assessment of Financial Stability in the Modern Economy

132

Filippov V.Yu.,
Yangulov E.P.
Transformation of the Role of a Manager in the Digital Economy

140

Dobrianska N.A.,
Shekera S.S.
Scientific Research of Business Processes in Tourism and Animation Services: Integration of Artificial Intelligence to Improve the Quality of Travel

149

Cheremisina S.G.,
Andros S.V.
Modeling of Factor Influence on the Price Situation in the Grain Market of Ukraine in War Conditions

157

Filyppova S.V.,
Vugelman P.V.
Reverse Strategic Resilience in a Polycrisis Environment and the Concept Model “STRATEGY 6T”

171

REVIEW AND SIGNIFICANT SCIENTIFIC EVENTS