Registration Number
0226U002470,
(0125U000556)
, R & D reports
Title
Economic and accounting and analytical aspects of ensuring the sustainable development of small enterprises under martial law
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Економічні та обліково-аналітичні аспекти забезпечення сталого розвитку малих підприємств в умовах воєнного стану
Head
Biriuchenko Svitlana Yu., Кандидат економічних наук
Ostapchuk Tetiana P., Доктор економічних наук
Registration Date
25-02-2026
Organization
Zhytomyr Polytechnic State University
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development of methodological support for the sustainable development of small enterprises in the conditions of martial law on the basis of economic and accounting and analytical information
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The study is aimed at substantiating a comprehensive approach to ensuring the financial stability and competitiveness of small businesses under conditions of macroeconomic instability. Based on the case of the sole proprietorship of Dovzhyk O.V., engaged in the processing of decorative and building stone in the city of Zhytomyr, an organizational and managerial analysis was conducted, the economic factors of development were identified, and accounting and analytical tools for maintaining enterprise stability were examined. The impact of tax changes in 2025–2026, institutional support, and the digitalization of accounting on the activities of sole proprietors has been generalized. Methodological support for the sustainable development of small enterprises under martial law has been developed on the basis of economic and accounting-analytical information. A system of organizational-economic and financial-analytical measures has been proposed, including market diversification, cost optimization, implementation of management accounting, budgeting, and scenario planning. The results of the study can be used to develop a strategy for the sustainable development of small enterprises during the wartime and post-war periods.
Product Description
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Tetiana P. Ostapchuk
Svitlana Y. Biriuchenko
Yuliia Olinyk
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2026-02-25
