ECONOMIC AND FINANCIAL JUSTIFICATION FOR CHOOSING A LOGISTICS PROVIDER FOR ORGANIZING TRANSPORTATION IN UKRAINE

The purpose of the study is to provide an economic and financial justification for the selection of the optimal logistics provider for agro-industrial enterprises of Ukraine in the period after the start of the full-scale armed invasion. The article presents the results of analytical economic and financial modelling of the selection of a logistics provider for agro-industrial enterprises of Ukraine engaged in foreign economic activity in the direction of the Republic of Poland. Based on interviews with the management of enterprises and an analysis of real economic and financial indicators for 2022–2024, the weighted sum of points (WSM) method was applied to rank three logistics providers. An economic and financial justification of the selection and the evaluation criteria themselves was carried out, in particular: asset profitability, liquidity, volume of freight transport, net margin, financing autonomy, and revenue. Based on the results of the model analysis, a reasonable distribution of providers was carried out according to the needs of three agricultural enterprises. The proposed methodology allows for formalizing the decision-making procedure in the field of logistics outsourcing, reducing risks and increasing the efficiency of logistics policy in the agricultural sector of Ukraine. A promising and at the same time expedient direction of further research is the application of fuzzy logic or multi-criteria analysis (MCDA) methods to take into account the subjective assessments of managers and logistics risks in martial law.