درخت حوزه‌های تخصصی

Purpose: The purpose of this study was to prioritize the factors affecting consumer-buying behavior in online social media marketing.Method: The analysis and validation of indicators were conducted using the mixed method of structural equation modeling and partial least squares. Additionally, the IPMA matrix was utilized to determine the importance and type of performance of each factor. The research data were influenced by consumer information, predominantly consisting of women with a master's degree aged between 36 and 50 years. The study employed a non-probability sampling method common for online surveys, and 466 individuals were examined using Cohen's effect size formula.Findings: The research findings indicated that consumer engagement was the most important factor, and ease of use exhibited the highest level of performance in the overall social media model. Furthermore, consumer engagement was identified as the most important factor, while electronic word-of-mouth (EWOM) demonstrated the highest performance level on Instagram. Conversely, EWOM was deemed the most important factor, with consumer engagement displaying the highest performance level on Telegram. These results can be utilized by marketers to influence consumer purchasing behavior and craft online marketing strategies accordingly.Conclusion: Companies utilizing online social media platforms are advised to enhance consumer engagement and performance by implementing short-term techniques and effective strategies, such as incorporating online chat functionalities in the user environment. Instagram, being the most widely used social media platform and an online shopping hub for consumers, showcased acceptable performance in terms of consumer engagement. Hence, companies need to take measures to elevate performance levels to match their importance. In the case of Telegram, EWOM emerged as the most crucial factor among others, with a commendable performance rating. Businesses can bolster their Customer Relationship Management (CRM) units and enhance WOM initiatives to the fullest extent possible.

The purpose of the article is to substantiate the fiscal role of the excise tax by studying its information and functional potential and to model the dynamics of its payment by the brewing industry. Excise tax occupies a special place in a tax system of each state because, in addition to significant fiscal importance, it has a considerable regulatory impact on the production and consumption of certain categories of goods. Based on information systems in the article analyses and monitors the indicators of the excise tax payments on goods produced in Ukraine on the example of a particular enterprise in the brewing industry. By means of the initial data analysis of autocorrelation functions of volumes’ indicators of the accrued excise taxes on beer the expediency of modelling realization of such indicator dynamics on the basis of ARIMA model is proved. The analytical and statistical approaches to the formation of models for the implementation of forecast for the calculation of excise tax on beer of brewing industry enterprises are improved. The proposed approach is based on the values of autocorrelation of balances and partial autocorrelation, as well as methods of analysis of time series with gaps, which allows to use it in the economic activity of enterprises to make forecasts for the calculation and payment of the excise tax. This will produce financial effects for the brewing industry in terms of cost optimization and minimization of the excise tax risks.