Natalia Sytnyk

The article examines the concept of financial flows in the context of the family budget, identifies the main sources of income and areas of household expenditure. Methods of analyzing financial flows and practices of effective financial planning are analyzed. An example of the structure of a family budget for three years is presented and the need to improve the financial literacy of the population is justified

The article explores the role of a manager’s financial literacy as a system-forming factor in an enterprise’s financial security amid economic turbulence, wartime threats, and shifts in the market environment. The aim of the study is to substantiate the connection between a manager’s level of financial competence and the business’s capacity to maintain stability and resilience to risks. Methods of analysis, synthesis, comparison, and generalization of contemporary scientific approaches by both foreign and domestic researchers were employed. It was found that a manager’s financial literacy encompasses a set of skills – ranging from budgeting, money flow management, and profitability assessment to strategic planning, liquidity forecasting, and risk minimization. It has been proved that a high level of financial knowledge creates a «financial immunity» for the enterprise, reduces the likelihood of cash shortfalls, promotes profitability growth, and increases financial independence. Practical initiatives for developing managers’ financial literacy in Ukraine, as well as international educational programs that combine theoretical depth with practical tools for managers, were analyzed. The aim of the study is to substantiate the role of a manager’s financial literacy as a key factor in ensuring an enterprise’s financial security, to determine its impact on business resilience to external risks, and to develop practical approaches to enhancing managers’ financial competencies in contemporary business conditions. The study employed a set of general scientific and specialized methods: systems analysis, logical-structural and analytical methods, comparative analysis, and the method of generalization. The conclusions highlight that financial literacy is an essential element of the strategic thinking of a modern manager, on which not only the efficiency of current management depends, but also the long-term financial stability of the enterprise. Developing financial competence should be seen as an investment in business resilience, a corporate culture of responsibility, and the overall economic security of the State.

The article examines the role of mortgage lending as a key tool for stimulating the development of the real estate market in Ukraine. The set of state bodies, financial institutions, legal norms and infrastructure elements that form the environment for the functioning of the mortgage market is considered. The current state of the mortgage lending market and the real estate market is analyzed, especially in conditions of full-scale war. The main factors influencing the relationship between mortgages and activity in the housing market are identified. State programs to support mortgage lending, in particular the "e-Housing" program, are considered and their impact is assessed. Key problems that hinder the development of mortgages are identified (high interest rates, wartime risks, imperfect legislation, low solvency of the population), and directions for their solution are proposed to activate the real estate market and promote the country's economic recovery.

The article examines the role of mortgage lending as a key tool for stimulating the development of the real estate market in Ukraine. The set of state bodies, financial institutions, legal norms and infrastructure elements that form the environment for the functioning of the mortgage market is considered. The current state of the mortgage lending market and the real estate market is analyzed, especially in conditions of full-scale war. The main factors influencing the relationship between mortgages and activity in the housing market are identified. State programs to support mortgage lending, in particular the "e-Housing" program, are considered and their impact is assessed. Key problems that hinder the development of mortgages are identified (high interest rates, wartime risks, imperfect legislation, low solvency of the population), and directions for their solution are proposed to activate the real estate market and promote the country's economic recovery.

The article is devoted to the study of the influence of quantitative indicators on the mechanism of financing general secondary education institutions of the Lviv city territorial community. The relevance of the study is substantiated by the need to optimize the allocation of budget funds in the field of education. The dynamics of key quantitative indicators, such as the number of students, the number of teachers, and the actual class size, for the period of 2021-2023 are analyzed. Trends in changes in Lviv city council's expenditures on education are also considered. The results of the analysis indicate an increase in funding due to an increase in the number of students and teaching staff. At the same time, the problem of disproportions in the distribution of funds between individual educational institutions is identified. Linear and polynomial models for forecasting expenditures are built, and a tendency for their growth is identified. In conclusion, the importance of taking into account quantitative indicators for fair and effective financing is emphasized, and ways to improve the financing mechanism are proposed

The aim of the article is to study the current state of financial security of domestic households in the conditions of wartime. The study of the financial security of households during the wartime period is a relevant topic due to the increased financial difficulties under the influence of hostilities. This paper considers the issue of assessing the financial security of households in the context of wartime. Assessing financial security in conflict settings is crucial for effective financial management and maintaining the financial stability of households. Analyzing, systematizing and summarizing the scientific works of many scholars, the essence of the concept of «financial security of households» was considered, as well as a list of external and internal threats to the financial security of households in the current conditions of wartime along with economic and political instability was provided. The publication uses a variety of methods and tools to assess the financial condition of households. The analysis of such financial indicators as: real GDP, GDP per capita at PPP, HDI, average and minimum wages, the level of pensions, as well as the relationship between them, household income and expenditure, unemployment rate, is carried out. The impact of the ongoing war on the financial capabilities and stability of households is studied. The results obtained allow us to conclude that there is a need to improve financial planning and financial management at the household level during the wartime. This will help ensure financial stability and an appropriate response to the negative impact of the military conflict on the financial well-being of families, and most importantly, increase the level of financial security of domestic households. Prospects for further research in this direction are the study of foreign experience in ensuring the financial stability of households, where much attention is paid to personal finance planning as an effective method of ensuring financial security.

In accordance with the directions of development determined by the Government of Ukraine, a recommendation model for reforming the customs policy of Ukraine was formed. A SWOT analysis was used and then a SWOT strategy was formed. The results were depicted in a Pareto chart, which showed the priority reform measures and the percentage of impact of each such measure. Such measures include the continuation of the implementation of a common transit system to simplify customs clearance on the ground, as well as to facilitate the work of customs authorities, and to improve control over goods crossing the Ukrainian border. Continuation of the establishment of the special status of the authorized economic operator, which will improve the system of conducting customs formalities