Zusammenfassung:
Accounting of financial results, especially in the context of leasing advertising space, is critical for the effective development and expansion of the financial activities of the Kyiv metro in the context of digitalisation and socio-economic changes. The purpose of the study was to examine the economic benefits of the financial activities of the Kyiv subway, including the lease of outdoor advertising. The study used the methods of economic analysis, inductive, modelling, and comparative. The results of the study showed that the lease of advertising space is accompanied by high profits of the outdoor advertising industry and investments, characterised by the growth of the industry as a whole, but does not cover all the costs of the Kyiv Metro utility. International advertising agencies and media companies may be interested in investing in advertising space, which is the only outdoor advertising medium in the Kyiv Metro. Competition is becoming intense in the areas of advertising and technology, which affects the metro's advertising revenues. The urban terminal of the metro includes advertising materials placed in stations and carriages, which provide visibility of advertising to passengers and are important for attracting attention to brands. The growth in the market value of these advertising spaces indicates their potential for investment, which may attract the interest of venture capitalists to new projects in this area. It has been found that optimising the use of advertising space can significantly increase the profitability of the Kyiv metro. It has been found that diversification of advertising formats and the introduction of digital advertising media can increase the profitability of the subway compared to traditional methods. Collaboration with local businesses for advertising can increase revenues and strengthen the connection between the metro and the local community. The results of the study can be useful for finance and economics specialists in the field of public transport to optimise the financial performance of the enterprise and improve the efficiency of resource management.