SUBSTANTIATING AND MAKING SOCIAL AND ECONOMIC DECISIONS UNDER THE CONDITIONS OF NEW NATIONAL SECURITY CHALLENGES

Abstract

The Covid-19 pandemic and military actions on the territory of Ukraine cause the emergence of new risks and challenges for the activities of enterprises and organizations of all spheres of activity and forms of ownership, which requires flexible operational approaches to justifying and making management decisions. The differences of substantiating and making management decisions under the conditions of challenges caused by the Covid-19 pandemic and martial law are studied. The author determined that the level of uncertainty and priority of multi-directional decision-making significantly increases under these conditions. At the same time, the number of individual expert decisions is increasing. The majority of management decisions at enterprises have an economic and social direction. The features of decision-making regarding personnel management, management of the fixed capital of the enterprise and cyber security are paid attention to in the article. During the period of the COVID-19 pandemic, key management decisions were aimed at ensuring the employment of employees under the condition that their labour potential is fully realized. Telework, which was previously unpopular in Ukraine, has become widely spread. With the beginning of full-scale military operations, employers received more legal freedoms regarding decision-making in the sphere of regulating working hours and rest time of employees, determining forms of employment and other key points of labour relations. Destruction, as well as the need to transfer property for the needs of state defence, determined the specifics of the justification of decisions regarding the accounting of fixed assets and changes in the depreciation policy of enterprises. The main norms of legal regulation of social and economic decisions substantiation under the conditions of national security threats are systematized. External socioeconomic and political factors have increased the likelihood of situations that are defined as force majeure and can lead to mutual non-fulfilment or improper fulfilment of obligations under contracts both with external stakeholders and in relations with own employees. It was determined that under the conditions of increased risks to the social and economic security of the state, the primary attention should be focused on minimizing the negative impact of external factors based on the principle of timeliness of decisions and strict adherence to legal norms.