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JEL Classification: M 11 DOI: https://doi.org/10.31521/modecon.V50(2025)-13 Kurepin Viacheslav, Candidate of Economic Sciences, Associate Professor of the Department of Vocational Training Methodology Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0003-4383-6177 e-mail: kypins@ukr.net Dmytro Marchenko, Candidate of Technical Sciences, Associate Professor of the Department of Tractors and Agricultural Machinery, Operation and Technical Service Mykolaiv National AgrarianRead more

JEL Classification: M41; H2; G3. DOI: https://doi.org/10.31521/modecon.V50(2025)-16 Mohyla Iryna-Lyudmyla, PhD candidate, Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, Ukraine; Lecturer, Department of Law and Management, Lviv State University of Life Safety, Lviv, Ukraine ORCID ID: 0000-0002-3570-1654 e-mail: iryna-liudmyla.a.mohyla@lpnu.ua   Assessment of Accounting and Analytical Support in Value Added Tax Management Abstract. Introduction.Read more

JEL Classification: M11; Q12; Q15; L25. DOI: https://doi.org/10.31521/modecon.V50(2025)-14 Kushniruk Victor, PhD in Economics, Associate Professor, Associate Professor of the Department of Hotel and Restaurant Business and Business Organization, Mykolayiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0002-4368-8912 e-mail: kushnirukvs@mnau.edu.ua Ivanenko Tetiana, PhD in Economics, Associate Professor, Associate Professor of the Department of Hotel and RestaurantRead more

JEL Classification: Н11, Н61, Н73, Н77 DOI: https://doi.org/10.31521/modecon.V50(2025)-15 Olha Melnyk, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-8639-7755 e-mail: melnikoi@mnau.edu.ua Krasnonozhenko Vitaliia, Applicant of Higher Education, Accounting and Finanсe Faculty, Mykolayiv National Agrarian University, Ukraine ORCID ID: 0000-0002-7595-6539 e-mail: kvo20082004@gmail.comRead more

JEL Classification: E31; Е50; E52; E58. DOI: https://doi.org/10.31521/modecon.V50(2025)-02 Blashchuk-Devyatkina Nataliia, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Financial Management, Ivan Franko National University of Lviv, Lviv , Ukraine ORCID ID: 0000-0003-1860-3929 e-mail: nataliya.blashchuk-devyatkina@lnu.edu.ua Semianyk Viktoria, Bachelor student, Ivan Franko National University of Lviv, Lviv, Ukraine ORCID ID: 0009-0009-9968-8506 e-mail: viktoriia.semianyk@lnu.edu.uaRead more

JEL Classification: M41, H25, F14 DOI: https://doi.org/10.31521/modecon.V50(2025)-21 Syrtseva Svitlana, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0003-4824-3741 e-mail: sirceva@mnau.edu.ua Luhova Olha, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCIDRead more

JEL Classification: F1,5 F21, G15, E62 DOI: https://doi.org/10.31521/modecon.V50(2025)-22 Sirenko Natalia, Doctor of Economics, Professor, The Head of the Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0003-1660-1073 e-mail: sirenko@mnau.edu.ua Mikuliak Kateryna, Assistant of the Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0001-8317-0360Read more

УДК 657.6.336.22.339.5 DOI: https://doi.org/10.31521/modecon.V50(2025)-21 Сирцева С.В., кандидат економічних наук, доцент, доцент кафедри обліку і оподаткування, Миколаївський національний аграрний університет, м. Миколаїв, Україна ORCID ID: 0000-0003-4824-3741 e-mail: sirceva@mnau.edu.ua Лугова О.І., кандидат економічних наук, доцент, доцент кафедри обліку і оподаткування, Миколаївський національний аграрний університет, м. Миколаїв, Україна ORCID ID: 0000-0003-4432-0295 e-mail: lugova@mnau.edu.ua Боднар О.А., кандидат економічних наук,Read more

JEL Classification: H26, H30, E27, O17. DOI: https://doi.org/10.31521/modecon.V50(2025)-19 Poltorak Anastasia, Doctor of Economics, Professor, Head of the Department of Management and Marketing, Mykolayiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 000-0002-9752-9431 e-mail: poltorak@mnau.edu.ua Nesterchuk Tetyana, Applicant of Higher Education, Accounting and Finance Faculty, Mykolayiv National Agrarian University, Ukraine ORCID ID: 0009-0001-6140-774Х e-mail: tanjanesterthuk@gmail.com Pastushenko Vitaliy,Read more

JEL Classification: M31; D12; L14. DOI: https://doi.org/10.31521/modecon.V50(2025)-17 Mushtai Valentyna, PhD (Economics), Associate Professor of the Marketing and logistics Department, Sumy National Agrarian University, Sumy, Ukraine ORCID ID: 0000-0001-9042-0241 e-mail: vamushtai@gmail.com   Strategic directions of research into the behavior of industrial consumers as market infrastructure subjects Abstract. Introduction. Introduction. The article states that the success ofRead more