The levels of management in the field of agriculture were systematized, a comparative ana­lysis of the international experience of management in the agrarian sphere was carried out (on the example of Germany and Italy). The current trends in digitalization of agricultural management in the world, as well as tasks and challenges of digitalization in Ukraine were described. The hypothesis of the research is that the implementation of digital solutions in the Ukrainian agricultural sector will increase the efficiency of management, especially in the condi­tions of military challenges. Methodo­logically, the research is based on the analysis of policies, strategic plans, scientific works and other sources related to management in the field of agriculture, taking into account the impact of digital techno­logies. The centralized manage­ment model in the development of the agricul­tural sector still dominates in European coun­tries. However, the EU current policy in the field of regional development provides for the transfer of as many management functions as possible to the region­nal level. This approach is also characteristic of the national model of agricultural development policy. The most important and effective tool for the modernization of any of the known management systems in the modern world is their digitali­zation. Digitization of management in the agricu­ltural industry at all levels, from the state to small agribusiness entities, is no exception. The further digital transformation of manage­ment in national agriculture represents a higher level of digital integration, which affects the most complex organi­zational changes in the structures of state admi­nistration and agribusi­ness. The results of the implementation of these tasks can significantly affect the growth of profits in the agricultural business and the competitiveness of products, which will allow the agricultural industry to reach modern global technological boundaries

The article examines the component struc­ture of economic security of an agricultural enterprise. The main components of economic security and their interrelation are analyzed. The peculiarities of ensuring economic security in the agricultural sector are revealed. A comprehensive approach to the formation of the economic security system of an agricultural enterprise is proposed, taking into account the specifics of the industry. The necessity of integ­ra­ting various security components to achieve sustainable development of agricultural enter­prises is substantiated. The research hypothesis is that an effective economic security system of an agricultural enterprise should be based on the integration of various security components, considering their interconnection and mutual influence. The methodological basis of the research is a systematic approach, methods of analysis and synthesis, comparison, and gene­ralization. Based on the analysis of scientific sources and considering industry specifics, a component structure of economic security for agricultural enterprises is proposed, which includes financial, production and techno­logi­cal, market, personnel, innovatve investment, environmental, and information security. The necessity of a comprehensive approach to for­ming the economic security system of an agricultural enterprise is substantiated, taking into account the interconnection and mutual influ­ence of its components. The proposed approach allows for a systematic assessment of the economic security level and the development of strategies for its provision in agricultural enterprises. It can be used in forming a monito­ring system for economic security and making management decisions to improve it. The research results create a theoretical foundation for developing a methodology for integrated assessment of the economic security level of an agricultural enterprise and forming an organi­zational and economic mechanism for its provi­sion in modern economic conditions, which defines prospects for further research in this direction

With regard to the valuation of brands, there are many studies, concepts, methods, standards, recommendations and legal decisions. However, not all of them can be applied in practice, because evaluating the value of a brand from an economic point of view and the value of a brand in accordance with existing accounting and financial accounting standards is not an iden­tical valuation process, which is complicated by the procedure for recognizing a brand as an intangible asset, the opportunities and condi­tions for clarifying its value, understanding its market capitalization and its reflection in the balance sheet or the impossibility and inexpe­diency of such reflection, understanding the strength of the brand (on the example of the Apple brand) and branding (on the example of the Apple and Microsoft brands). This situation requires to study: the condi­tions under which a brand can be recog­nized as an intangible asset; what exactly can be consi­dered the value of the brand as an intangible asset; exactly what brand value can be reflected in the company's balance sheet and under what conditions; why there is a frantic gap between the company's book value and its market capitalization, what can be affected by a change in the market capitalization of the brand and how reputational risks can affect a change in the market capitalization of the brand. A compre­hensive overview of the complexity and multifac­torial nature of asses­sing the value of brands and its reflection in the financial statements of companies is offered. Hypothesis: There is only one meaningful form of value for evaluating and verifying the brand value: the price a buyer is willing to pay for the brand in a real deal. In the process of research, scientific methods of theoretical generalization and grouping were used (to systematize methods, methodologies, estimates of the value of brands and their analysis); formalization, analysis and synthesis (for interpretation of analytical materials); logi­cal generalization of results (formulation of conclu­sions). The existing opportunities, condi­tions and procedures for recognizing a brand as an intangible asset and assessing its value were considered and analysed; it was found that brands are increasingly not recognized as an intangible asset and their value is not included in the balance sheets of companies. Estimating the value of a brand as a separate intangible asset remains a problematic issue because of the valuation itself, its confirmation and annual revaluation, value fluctuations, which is compli­cated by the lack of an effective (active) market and a consistent procedure and practice for assessing brand value

A progressive tool for achieving the marketing goals of retail enterprises in digital advertising in social networks, taking into account the current situation in Ukraine, is Meta Ads. Advanced targeting parameters based on demographics, interests and own audience make Meta Ads a powerful tool for digital advertising professionals, allowing them to reach a wide audience with targeted messages. The study was conducted using the following methods: data analysis, synthesis and logical generalization of results; systemic, structural and statistical analysis with the use of graphical methods. The main sources of information are scientific papers, the results of marketing research, expert blogs in the field of digital advertising, and official statistical information from Internet resources. In the article there were considered the functions of generative artificial intelligence in Meta Ads, such as image enhancement, background generation, and ad text variations, which can reduce the time required to create advertising materials. Advantage+ tools that automate the process of creating advertising campaigns and targeting have been analysed, in particular Advantage+ Shopping Campaigns and Advantage+ Creative. The development trends of Meta Ads in the Ukrainian market, which will affect the results and efficiency of work with digital advertising, are substantiated. It was determined that the use of existing artificial intelligence technologies will allow enterprises to better find the target audience and work with advertisements

In the conditions of martial law, the issues of ensuring the preservation of the national economy and further economic development are becoming relevant. An important condition for this is an efficient mechanism for the formation and implementation of the state budget. The budget formation mechanism is an important tool for ensuring sustainable economic develop­ment of the country while maintaining the stability of the budget system. The aim of the article is to determine the peculiarities of budgeting in the conditions of martial law. The research presented in the article is based on the hypothesis of the need to strengthen the financial potential of budgets of all levels at the expense of their revenues. Strengthening the income part will contribute to achieving economic stability and balance and determine the pace of social and economic development. The research methodology is based on general scientific and special methods. The main research methods are dialectical and institutional. Structural, compa­rative, method of scientific abstraction, analysis and expert evaluations were also used. Adap­tation of the budget formation system to social and economic changes and determination of priority directions for the further development of financial and budgetary relations require attention. For the thoroughness of the study, the structure of the revenue part of the state budget was analyzed during 2019–2023. The dynamics of attracting international financial aid and its share in the state budget were evaluated. In the course of the research, modern adaptation and transformation mechanisms implemented in budget policy under martial law conditions were determined. New approaches to the formation of the revenue part of the budget have been studied. On the basis of the conducted research, promising directions for improving the forma­tion of state budget revenues have been deter­mined, which will allow the budget system to function more effectively and efficiently. It is expedient to further improve the system of bud­get formation in terms of creating and imple­menting effective financial mechanisms of bud­get policy, with the aim of further social and eco­nomic development of the country. To increase the effectiveness of budget poli­cy in the conditions of martial law, it is necessary to strengthen the use of the principles of stability, financial and economic soundness, social jus­tice, and budget balance in the budget process

The banking sector is one of the drivers of economic development and is closely related to the functioning of society, the demands of which change according to its evolution. In the era of public demand for guidelines regarding the conscious conduct of business and life, the question of introducing values into banking is acute. Its transformation in the direction of introducing a personal approach and ethical principles while working with clients is being observed; awareness that the formation of close relationships is possible only on the basis of socially significant values and assessment of their impact on the environment, communities and space. That is why the implementation of a value-based approach to banking is an impor­tant and relevant topic. During the re­search, a hypothesis was put forward regarding the need to introduce value-based banking as one of the key drivers of sustainable economic develop­ment. A traditional set of methods for researching economic processes is used: ana­lysis, comparison, and logical genera­lization. The essence and basic norms of the functioning of value-based banking are revealed, the author's vision is formulated. The work prin­ciples of value-based banks, defined by the Global Alliance for Banking on Values, the principles of the concept of sustainable develop­ment, the practical aspects of the implementation of value-based banking based on target, ethical characteristics in the work of individual banking institutions were studied, and on their basis, the own principles of value-based banking were formulated. The main interna­tional and domestic aspects of the functioning of banks that introduce elements of value-based banking are analyzed. It was determined that in fact all the leading banks in the world banking sphere prioritize streng­thening the principles of value banking in the near future. Banks of Ukraine are not lagging behind this process, and certain elements of value-based banking, such as corporate social responsibility, ESG prin­ciples, etc., are being introduced into their activities. The prospects of banking based on a client-oriented approach and the application of the principles of conscious business conduct are formulated

The pension system is an important area that ensures the stability of any society. In the conditions of a full-scale invasion of russia into Ukraine, in accordance with the essence of the solidarity pension system, there is an increase in deep disparities between the available number of persons who need pension protection and persons who have to form this protection with their contributions. The aim of the research is to evaluate the pension system of Ukraine under the conditions of martial law and to substantiate the directions for its improvement. The hypothesis was tested that the level of financial stability of the pension system affects the country's ability to maintain social justice and the effectiveness of state regulation of human potential. In this research it was used a systematic and logical approach; method of theoretical generalization, comparison, analysis and synthesis, scientific abstraction. A feature of the pension system in Ukraine is the functioning of the first and third levels of the system, while the second is in a state of reform (does not work). The foundation of pension protection is the solidarity pension system, which suffered the most negative impact from the military operations on the territory of Ukraine. It is substantiated that today the Ukrainian and European pension systems have similar problems, which allows us to generalize the acquired experience and use advanced measures to improve the pension protection of Ukrainian citizens. Given the factors of the pension fund deficit and existing disproportions between the working population and pensioners, the following main approaches to the develop­ment of pension provision in Ukraine are proposed, such as comprehensive support for the development of non-state pension funds, the introduction of accumulative pension insurance; taking into account the European experience – the formation of an additional fund to the Pension Fund of Ukraine (PFU) to ensure a fair pension in the future. It is assumed that the use of European experience in the process of pension reform, taking into account the state of war in the country (which has no time frame for ending) will make it possible to harmonize the existing stratification between the working population and pensioners

The levels of management in the field of agriculture were systematized, a comparative ana­lysis of the international experience of management in the agrarian sphere was carried out (on the example of Germany and Italy). The current trends in digitalization of agricultural management in the world, as well as tasks and challenges of digitalization in Ukraine were described. The hypothesis of the research is that the implementation of digital solutions in the Ukrainian agricultural sector will increase the efficiency of management, especially in the condi­tions of military challenges. Methodo­logically, the research is based on the analysis of policies, strategic plans, scientific works and other sources related to management in the field of agriculture, taking into account the impact of digital techno­logies. The centralized manage­ment model in the development of the agricul­tural sector still dominates in European coun­tries. However, the EU current policy in the field of regional development provides for the transfer of as many management functions as possible to the region­nal level. This approach is also characteristic of the national model of agricultural development policy. The most important and effective tool for the modernization of any of the known management systems in the modern world is their digitali­zation. Digitization of management in the agricu­ltural industry at all levels, from the state to small agribusiness entities, is no exception. The further digital transformation of manage­ment in national agriculture represents a higher level of digital integration, which affects the most complex organi­zational changes in the structures of state admi­nistration and agribusi­ness. The results of the implementation of these tasks can significantly affect the growth of profits in the agricultural business and the competitiveness of products, which will allow the agricultural industry to reach modern global technological boundaries

The article examines the component struc­ture of economic security of an agricultural enterprise. The main components of economic security and their interrelation are analyzed. The peculiarities of ensuring economic security in the agricultural sector are revealed. A comprehensive approach to the formation of the economic security system of an agricultural enterprise is proposed, taking into account the specifics of the industry. The necessity of integ­ra­ting various security components to achieve sustainable development of agricultural enter­prises is substantiated. The research hypothesis is that an effective economic security system of an agricultural enterprise should be based on the integration of various security components, considering their interconnection and mutual influence. The methodological basis of the research is a systematic approach, methods of analysis and synthesis, comparison, and gene­ralization. Based on the analysis of scientific sources and considering industry specifics, a component structure of economic security for agricultural enterprises is proposed, which includes financial, production and techno­logi­cal, market, personnel, innovatve investment, environmental, and information security. The necessity of a comprehensive approach to for­ming the economic security system of an agricultural enterprise is substantiated, taking into account the interconnection and mutual influ­ence of its components. The proposed approach allows for a systematic assessment of the economic security level and the development of strategies for its provision in agricultural enterprises. It can be used in forming a monito­ring system for economic security and making management decisions to improve it. The research results create a theoretical foundation for developing a methodology for integrated assessment of the economic security level of an agricultural enterprise and forming an organi­zational and economic mechanism for its provi­sion in modern economic conditions, which defines prospects for further research in this direction

With regard to the valuation of brands, there are many studies, concepts, methods, standards, recommendations and legal decisions. However, not all of them can be applied in practice, because evaluating the value of a brand from an economic point of view and the value of a brand in accordance with existing accounting and financial accounting standards is not an iden­tical valuation process, which is complicated by the procedure for recognizing a brand as an intangible asset, the opportunities and condi­tions for clarifying its value, understanding its market capitalization and its reflection in the balance sheet or the impossibility and inexpe­diency of such reflection, understanding the strength of the brand (on the example of the Apple brand) and branding (on the example of the Apple and Microsoft brands). This situation requires to study: the condi­tions under which a brand can be recog­nized as an intangible asset; what exactly can be consi­dered the value of the brand as an intangible asset; exactly what brand value can be reflected in the company's balance sheet and under what conditions; why there is a frantic gap between the company's book value and its market capitalization, what can be affected by a change in the market capitalization of the brand and how reputational risks can affect a change in the market capitalization of the brand. A compre­hensive overview of the complexity and multifac­torial nature of asses­sing the value of brands and its reflection in the financial statements of companies is offered. Hypothesis: There is only one meaningful form of value for evaluating and verifying the brand value: the price a buyer is willing to pay for the brand in a real deal. In the process of research, scientific methods of theoretical generalization and grouping were used (to systematize methods, methodologies, estimates of the value of brands and their analysis); formalization, analysis and synthesis (for interpretation of analytical materials); logi­cal generalization of results (formulation of conclu­sions). The existing opportunities, condi­tions and procedures for recognizing a brand as an intangible asset and assessing its value were considered and analysed; it was found that brands are increasingly not recognized as an intangible asset and their value is not included in the balance sheets of companies. Estimating the value of a brand as a separate intangible asset remains a problematic issue because of the valuation itself, its confirmation and annual revaluation, value fluctuations, which is compli­cated by the lack of an effective (active) market and a consistent procedure and practice for assessing brand value

The research of the community growth and the formation of strategies for their development in the context of an approach focused on achieving sus­tainable development goals have been conduc­ted. The problems of the sustainable community deve­lopment and their crucial understanding of achieving the Sustainable Development Goals (SDGs) at all levels of management have been considered. The research is based on the hypothesis that taking into account the features of the Central Development Center approach to the strategic planning of the community development in Ukraine will lead to the improvement of sustainable development indicators at the current stage of the community growth and the sustainable development of Ukraine. Such research methods were used, as: assessment of qualitative, quantitative and social indicators, as well as methods of positional analysis, focus groups, diagnostic interviews, ex­pert assessments, measurement and comparison, system analysis and modeling. The basic concepts and components of sustainable development were analyzed. It has been proposed to define the features of the Central Development Center-cen­tered approach to the strategic planning of com­munity development. The role of intersectoral cooperation between local authorities, business and civil society in the context of achieving the SDGs was considered in detail. The article focuses on the integration of environmental, social and economic aspects into strategic planning, and ex­plores the problems and challenges faced by communities in implementing these approaches. The importance of building the institutional capa­city of communities for the effective imple­men­tation of the SDGs and their adaptation to the changing conditions of the post-war period was sepa­rately emphasized. Recommendations were given for improving the methods of monitoring and evaluating the SDGs achievement at the local level. It is substantiated that only in the presence of a high-quality strategy, joint efforts and mutual understanding of all stakeholders it is possible to achieve the goal of "rebuilding better than it was". It was emphasized that the reconstruction of the country should be carried out by joint efforts, on the basis of transparency, innovation and strategic vision. The leadership role of communities in the Ukrainian post-war reconstruction was defined, the significance of state regional policy and the Road Map adoption of decentralization, as well as the consideration of the need to achieve the sustainable development goals in communities, were revealed. The ranking of the sustainable deve­lop­ment goals for the communities of Vinnytsia was carried out

Having a strategy for the development of the hospitality sector for any region will not only contribute to the establishment of a structured dialogue between the authorities and business in the service sector, but will also ensure the effective use of resource potential, the creation of new jobs, an increase in revenues for budgets of all levels, stable development and realization of export potential region European integration processes and economic problems caused by Russia's aggression actualize this issue, parti­cularly in the context of determining its impact on the social and economic development of the region and the country in general. Within the framework of the research, the hypothesis was put forward that the development of the hotel-restaurant and tourism business in the region depends on the priorities of strategic develop­ment and the formation of the regional strategy for the development of the hospitality sector. The research was carried out on the basis of the stu­dy of foreign experience, diagnostics of the activities of hospitality enterprises of the Cher­nivtsi region, surveys of entrepreneurs in the field of hospitality, the use of comparison and modeling methods. According to the results of the survey, additional criteria to the basic guidelines defined by the Law of Ukraine "On the Basics of State Regional Policy" were revealed, which must be taken into account when forming the regional strategy for the develop­ment of the hospitality sector for a specific region. A structural model of the formation of the regional strategy for the development in Cher­nivtsi region has been developed. Based on the research of relevant European experience, it was established that the formation of regional strategy for the development should be aimed at creating conditions for the full realization of the region's tourism potential, building infrastruc­ture in accordance with international standards and creating new competitive advantages. The results of the research confirm the relevance of the formation of the hospitality development strategy, especially in those regions where there is adequate resource provision and development prospects. In practice, the results of the research can be used by local authorities, public organi­zations and businesses. Due to the fact that the regional strategy for the development of the hospitality sector has a three-part character, combining state, regional and interregional (cross-border) policies, the issue of determining its impact on the social and economic develop­ment of the region and the country in general requires further research

A progressive tool for achieving the marketing goals of retail enterprises in digital advertising in social networks, taking into account the current situation in Ukraine, is Meta Ads. Advanced targeting parameters based on demographics, interests and own audience make Meta Ads a powerful tool for digital advertising professionals, allowing them to reach a wide audience with targeted messages. The study was conducted using the following methods: data analysis, synthesis and logical generalization of results; systemic, structural and statistical analysis with the use of graphical methods. The main sources of information are scientific papers, the results of marketing research, expert blogs in the field of digital advertising, and official statistical information from Internet resources. In the article there were considered the functions of generative artificial intelligence in Meta Ads, such as image enhancement, background generation, and ad text variations, which can reduce the time required to create advertising materials. Advantage+ tools that automate the process of creating advertising campaigns and targeting have been analysed, in particular Advantage+ Shopping Campaigns and Advantage+ Creative. The development trends of Meta Ads in the Ukrainian market, which will affect the results and efficiency of work with digital advertising, are substantiated. It was determined that the use of existing artificial intelligence technologies will allow enterprises to better find the target audience and work with advertisements

In the conditions of martial law, the issues of ensuring the preservation of the national economy and further economic development are becoming relevant. An important condition for this is an efficient mechanism for the formation and implementation of the state budget. The budget formation mechanism is an important tool for ensuring sustainable economic develop­ment of the country while maintaining the stability of the budget system. The aim of the article is to determine the peculiarities of budgeting in the conditions of martial law. The research presented in the article is based on the hypothesis of the need to strengthen the financial potential of budgets of all levels at the expense of their revenues. Strengthening the income part will contribute to achieving economic stability and balance and determine the pace of social and economic development. The research methodology is based on general scientific and special methods. The main research methods are dialectical and institutional. Structural, compa­rative, method of scientific abstraction, analysis and expert evaluations were also used. Adap­tation of the budget formation system to social and economic changes and determination of priority directions for the further development of financial and budgetary relations require attention. For the thoroughness of the study, the structure of the revenue part of the state budget was analyzed during 2019–2023. The dynamics of attracting international financial aid and its share in the state budget were evaluated. In the course of the research, modern adaptation and transformation mechanisms implemented in budget policy under martial law conditions were determined. New approaches to the formation of the revenue part of the budget have been studied. On the basis of the conducted research, promising directions for improving the forma­tion of state budget revenues have been deter­mined, which will allow the budget system to function more effectively and efficiently. It is expedient to further improve the system of bud­get formation in terms of creating and imple­menting effective financial mechanisms of bud­get policy, with the aim of further social and eco­nomic development of the country. To increase the effectiveness of budget poli­cy in the conditions of martial law, it is necessary to strengthen the use of the principles of stability, financial and economic soundness, social jus­tice, and budget balance in the budget process

The banking sector is one of the drivers of economic development and is closely related to the functioning of society, the demands of which change according to its evolution. In the era of public demand for guidelines regarding the conscious conduct of business and life, the question of introducing values into banking is acute. Its transformation in the direction of introducing a personal approach and ethical principles while working with clients is being observed; awareness that the formation of close relationships is possible only on the basis of socially significant values and assessment of their impact on the environment, communities and space. That is why the implementation of a value-based approach to banking is an impor­tant and relevant topic. During the re­search, a hypothesis was put forward regarding the need to introduce value-based banking as one of the key drivers of sustainable economic develop­ment. A traditional set of methods for researching economic processes is used: ana­lysis, comparison, and logical genera­lization. The essence and basic norms of the functioning of value-based banking are revealed, the author's vision is formulated. The work prin­ciples of value-based banks, defined by the Global Alliance for Banking on Values, the principles of the concept of sustainable develop­ment, the practical aspects of the implementation of value-based banking based on target, ethical characteristics in the work of individual banking institutions were studied, and on their basis, the own principles of value-based banking were formulated. The main interna­tional and domestic aspects of the functioning of banks that introduce elements of value-based banking are analyzed. It was determined that in fact all the leading banks in the world banking sphere prioritize streng­thening the principles of value banking in the near future. Banks of Ukraine are not lagging behind this process, and certain elements of value-based banking, such as corporate social responsibility, ESG prin­ciples, etc., are being introduced into their activities. The prospects of banking based on a client-oriented approach and the application of the principles of conscious business conduct are formulated

The pension system is an important area that ensures the stability of any society. In the conditions of a full-scale invasion of russia into Ukraine, in accordance with the essence of the solidarity pension system, there is an increase in deep disparities between the available number of persons who need pension protection and persons who have to form this protection with their contributions. The aim of the research is to evaluate the pension system of Ukraine under the conditions of martial law and to substantiate the directions for its improvement. The hypothesis was tested that the level of financial stability of the pension system affects the country's ability to maintain social justice and the effectiveness of state regulation of human potential. In this research it was used a systematic and logical approach; method of theoretical generalization, comparison, analysis and synthesis, scientific abstraction. A feature of the pension system in Ukraine is the functioning of the first and third levels of the system, while the second is in a state of reform (does not work). The foundation of pension protection is the solidarity pension system, which suffered the most negative impact from the military operations on the territory of Ukraine. It is substantiated that today the Ukrainian and European pension systems have similar problems, which allows us to generalize the acquired experience and use advanced measures to improve the pension protection of Ukrainian citizens. Given the factors of the pension fund deficit and existing disproportions between the working population and pensioners, the following main approaches to the develop­ment of pension provision in Ukraine are proposed, such as comprehensive support for the development of non-state pension funds, the introduction of accumulative pension insurance; taking into account the European experience – the formation of an additional fund to the Pension Fund of Ukraine (PFU) to ensure a fair pension in the future. It is assumed that the use of European experience in the process of pension reform, taking into account the state of war in the country (which has no time frame for ending) will make it possible to harmonize the existing stratification between the working population and pensioners

The research of the community growth and the formation of strategies for their development in the context of an approach focused on achieving sus­tainable development goals have been conduc­ted. The problems of the sustainable community deve­lopment and their crucial understanding of achieving the Sustainable Development Goals (SDGs) at all levels of management have been considered. The research is based on the hypothesis that taking into account the features of the Central Development Center approach to the strategic planning of the community development in Ukraine will lead to the improvement of sustainable development indicators at the current stage of the community growth and the sustainable development of Ukraine. Such research methods were used, as: assessment of qualitative, quantitative and social indicators, as well as methods of positional analysis, focus groups, diagnostic interviews, ex­pert assessments, measurement and comparison, system analysis and modeling. The basic concepts and components of sustainable development were analyzed. It has been proposed to define the features of the Central Development Center-cen­tered approach to the strategic planning of com­munity development. The role of intersectoral cooperation between local authorities, business and civil society in the context of achieving the SDGs was considered in detail. The article focuses on the integration of environmental, social and economic aspects into strategic planning, and ex­plores the problems and challenges faced by communities in implementing these approaches. The importance of building the institutional capa­city of communities for the effective imple­men­tation of the SDGs and their adaptation to the changing conditions of the post-war period was sepa­rately emphasized. Recommendations were given for improving the methods of monitoring and evaluating the SDGs achievement at the local level. It is substantiated that only in the presence of a high-quality strategy, joint efforts and mutual understanding of all stakeholders it is possible to achieve the goal of "rebuilding better than it was". It was emphasized that the reconstruction of the country should be carried out by joint efforts, on the basis of transparency, innovation and strategic vision. The leadership role of communities in the Ukrainian post-war reconstruction was defined, the significance of state regional policy and the Road Map adoption of decentralization, as well as the consideration of the need to achieve the sustainable development goals in communities, were revealed. The ranking of the sustainable deve­lop­ment goals for the communities of Vinnytsia was carried out

Having a strategy for the development of the hospitality sector for any region will not only contribute to the establishment of a structured dialogue between the authorities and business in the service sector, but will also ensure the effective use of resource potential, the creation of new jobs, an increase in revenues for budgets of all levels, stable development and realization of export potential region European integration processes and economic problems caused by Russia's aggression actualize this issue, parti­cularly in the context of determining its impact on the social and economic development of the region and the country in general. Within the framework of the research, the hypothesis was put forward that the development of the hotel-restaurant and tourism business in the region depends on the priorities of strategic develop­ment and the formation of the regional strategy for the development of the hospitality sector. The research was carried out on the basis of the stu­dy of foreign experience, diagnostics of the activities of hospitality enterprises of the Cher­nivtsi region, surveys of entrepreneurs in the field of hospitality, the use of comparison and modeling methods. According to the results of the survey, additional criteria to the basic guidelines defined by the Law of Ukraine "On the Basics of State Regional Policy" were revealed, which must be taken into account when forming the regional strategy for the develop­ment of the hospitality sector for a specific region. A structural model of the formation of the regional strategy for the development in Cher­nivtsi region has been developed. Based on the research of relevant European experience, it was established that the formation of regional strategy for the development should be aimed at creating conditions for the full realization of the region's tourism potential, building infrastruc­ture in accordance with international standards and creating new competitive advantages. The results of the research confirm the relevance of the formation of the hospitality development strategy, especially in those regions where there is adequate resource provision and development prospects. In practice, the results of the research can be used by local authorities, public organi­zations and businesses. Due to the fact that the regional strategy for the development of the hospitality sector has a three-part character, combining state, regional and interregional (cross-border) policies, the issue of determining its impact on the social and economic develop­ment of the region and the country in general requires further research