http://www.baltijapublishing.lv/index.php/gbdej <p><strong>ISSN (Print)</strong>: 2661-5169</p> <p><strong>ISSN (Online)</strong>: 2661-5282</p> <p><strong>DOI</strong>: https://doi.org/10.30525/2661-5169</p> <p style="text-align: justify;">The journal "<strong>Green, Blue and Digital Economy Journal</strong>" publishes scientific researches on economic analysis related to the use of natural resources, the solution of environmental and economic problems. The last decade has been characterized by numerous economic crises and the development of global environmental problems. In response to the negative effects of economic development on the environment, as well as the financial crisis, the international community is looking for solutions to develop a sustainable economy and society. In this context, concepts such as "green economy", "blue economy" and "digital economy" have emerged and become more widespread at the international level. Integration between them leads to new paradigms and creates opportunities for recovery of the economic processes. The "green economy" is based on practical and theoretical knowledge related to climate change and environmental policy development. In turn, the "blue economy" becomes an alternative development paradigm, which combines the economic use of the oceans with environmental sustainability.<br>Climate change and the digital economy are fundamental processes that affect the relationship among people, countries, societies, which require a rapid response by politicians and the scientific community. The main objective of the journal is the publication of conceptual scientific researches aimed at solving global environmental and economic problems of humanity. It is published in English with quarterly frequency, in Riga (Latvia).</p> Publishing House "Baltija Publishing" en-US Green, Blue and Digital Economy Journal 2661-5169 http://www.baltijapublishing.lv/index.php/gbdej/article/view/2303 <p>The purpose of the article is to justify modern approaches to the choice of marketing strategies and to develop practical recommendations for their implementation and management in the activities of agricultural enterprises. The methodological basis of the study was a synthesis of the results of applied research in economics, scientific works of domestic and foreign scientists, which highlighted the basic theories of competitive advantage, competitiveness and marketing management. Results. The article examines the essence of the peculiarities of the system of strategic management of marketing activities of agricultural enterprises, provides a description of marketing strategies for managing the development of the enterprise, outlines methodical approaches to assessing the level of potential of marketing strategies in the activities of agricultural enterprises. The paper formulates the key objectives of marketing activities and allocates the tasks that are key in developing a marketing strategy. Thus, having analysed most of the classifications of marketing strategies, it can be concluded that strategies are developed for each individual enterprise depending on the mission of the enterprise, tactical and strategic development goals. It has been established that when choosing a marketing strategy it is necessary to concentrate efforts on the set goals, main features of the marketing strategy, such as: long-term orientation, based on the results of strategic marketing analysis, certain subordination in the hierarchy of corporate strategies, determined market orientation of activity (in relation to consumers and competitors). In addition, the company's marketing strategy determines its strengths, which allow it to win in competition. Practical results. The publication identifies specific features of marketing management of formation and implementation of strategies of innovative development of agricultural enterprises. The main factors of the external and internal environment that determine the adaptation of marketing activities and the management system of agricultural enterprises to their changes are noted. The proposed system of the competitive strategy of the enterprise, which includes a separate set of strategies: the ability to form competitive advantages, the application of the competitive strategy and the effective use of the competitive strategy of the enterprise. Value/Originality. The article systemises main types of marketing strategies, competitive strategies and strategies of innovation development. The competitive approach is based on the strategy and tactics of counteracting competitors. Within this approach, two ways of achieving competitive advantages can be used: the marketing strategy of the leader and the strategy of sustainable development of the competitive environment.</p> Mariia Bahorka Tetiana Ustik Liudmila Kvasova Copyright (c) 2024 Mariia Bahorka, Tetiana Ustik, Liudmila Kvasova https://creativecommons.org/licenses/by/4.0 2024-03-29 2024-03-29 1 1 1 8 10.30525/2661-5169/2024-1-1 http://www.baltijapublishing.lv/index.php/gbdej/article/view/2304 <p>The article is devoted to the problems of the methodology of simplified accounting in Ukraine. The purpose of the article is to generalise the methodological basis of simplified accounting, as well as to identify the transformation of the components of the methodology of simplified accounting in the conditions of digitalisation. Methodology. The analytical method was used to identify the components of the simplified accounting methodology. Clarification of the conceptual apparatus was carried out using the method of induction based on the generalisation of the views of scientists and changes in the business environment. The comparative method was used to study the regulation of simplified accounting in Ukraine and Europe. The monographic method was used to describe the research results. Results. The nature of the activity of small enterprises requires simpler accounting methods, valuation methods, simplification of documentation, reporting, partial rejection of double-entry accounting, etc. The simplified accounting system adapts the theory and methodology of accounting to the economic practice of an individual small business. The methodological basis of the simplified accounting system are the constituent elements of the accounting methodology, the change of which is necessary and sufficient for the formation of a simplified accounting system, which differs from the general one. The digitalisation of the processes of collecting, processing, disseminating and storing information causes transformation processes in the methodology of simplified accounting aimed at the formation of the space of digitalised economic information. Practical implications. The requirements of the business environment and digitisation processes have been disclosed. The conceptual apparatus was clarified based on the analysis of regulatory documents. The transformation of the methodological bases of the simplified accounting system has been identified, which will ensure the adoption of the principle of stakeholder orientation, the development of simple and simplified forms of accounting, and the creation of the space of digitised economic information. The article identifies the need to introduce an XBRL taxonomy for simplified accounting, consistent with the main taxonomy, which is a necessary component of digitisation of simplified accounting. Value/Originality. Focusing on stakeholders and promoting digitalisation will help to increase understanding and manageability among small businesses.</p> Vadym Novikov Copyright (c) 2024 Vadym Novikov https://creativecommons.org/licenses/by/4.0 2024-03-29 2024-03-29 1 1 9 15 10.30525/2661-5169/2024-1-2