ECONOMICS: TIME REALITIES

11-16

Authors: Zakharchenko V.I., Metil T.K.

Defined conceptual approaches to evaluating foreign economic activity and quality of production processes Ukrainian regions. Instruments proposed regulation of foreign trade activities in the region using the methods of analysis and programming of export.

24-31

Authors: Balahonova O.V.

The article focuses on the problem of the steadiness of the modern regional communities. Using by the information concept of the system development the main ensuring factors are revealed.

38-44

Authors: Prodius Y.I., Busari O.R.

Fоr ecоnоmies оf tоday are characterized by increasing uncertainty оf their behaviоr because оf cоmplicatiоns and accelerate the prоcesses оccurring in them and increase in the cоnsequences оf decisiоns. Оf particular impоrtance is the case with regard tо prоcesses assоciated with the develоpment оf innоvatiоn as a determining factоr in ecоnоmic develоpment оrganizatiоn. Оbjective and timely identificatiоn and risk assessment is crucial prerequisite fоr the success оf management decisiоns and innоvatiоn in general. Methоds used risk assessment methоds and the implementatiоn оf innоvative prоjects and their applicatiоn in practice are usually fragmented nature, which dоes nоt always allоw a cоmparative analysis оf different prоjects in terms оf their effectiveness and efficiency.

50-58

Authors: Filyppova S.V., Saadzhan V.A.

The experience of developed countries and investigated the evolutionary processes of becoming of the formation of the amortization policy of enterprises in Ukraine, during which revealed: the elements of the mechanism of amortization policy; compliance and differences in the amortization policy of financial and tax accounting. Keywords:

66-70

Authors: Ivanov Yu.B. Yashkinа О.I.

The article analyses approaches of information sources identification to produce forecasts of scientific and technological development of the company's marketing information system. Authors believe that the basis for strategic forecasts of scientific and technological development of the enterprise may be the results of research foresight, which take place at the macro, meso and micro levels.

78-84

Authors: Prodius Yu.I., Bogoslovov V.B.

In article are considered theoretical aspects of strategic crisis management on the innovation. Identified and analyzed the main problems of implementation of strategic management in Ukrainian enterprises. Formulated recommendations to improve management effectiveness in the context of improving the system of strategic management of activity of the enterprise in crisis conditions.

92-95

Authors: Filyppova S.V., Bundyuk A.M., Tsukanov A.Yu.

On the basis of a parametric model of the investment process conducted grouping external and internal factors influence on certain grounds. The groups of factors which may be either qualitative or quantitative. A formed resulting indicator is influenced by external and internal factors. Put a tradition for quality assessment of the impact of input factors. To quantify the impact of input factors offered another graduation.

102-107

Authors: Golovko-Marchenko I.S.

The article analyzed the definition of «cluster analysis» based on which the author set the most thorough and take it as a basis. A method using cluster analysis study of interdependence between the volume of construction works and capital investments. As a result of using the software STATISTICA 6.0, found tight correlation between these indicators by region of Ukraine, indicating the need for this kind of clusters to effectively maintain the competitiveness of construction companies.

114-119

Authors: Kandeeva V.V.

The article analyzes the current state of the energy sector of Ukraine, studied the state and trends of innovative development of Ukraine's energy sector on the basis of domestic and international experience. The influence of innovative energy development in the economic and energy independence of the country.

127-134

Authors: Nazarenko I.M.

The article deals with methodical approach in relation to the estimation of property and sufficientness of capital of enterprises agrarian sector. It’s analysed basic connections between assets and sources of their forming in accordance to the structure of the factual annual financial reporting forms. It’s distinguished the key indexes that are expedient for analysing sources formation of property of enterprise and determination of sufficientness of capital. It’s offered the corresponding perfections of methodology of calculation of indexes in connection with transformation of the annual financial reporting forms.

141-146

Authors: Varchuk O.A., Malinowska E.I.

This article is devoted to research of features analysis and accounting of innovative costs in the industrial enterprises. Analysis of innovation and innovation expenses in Ukraine and the Odessa region. Particular attention is given to studying the existing choices of innovative cost accounting. Established discrepancy existing legislative framework on accounting, which does not allow to systematize innovation expenses in a separate account and create an information base that meets modern requirements of industrial enterprise and increases the effectiveness of its work.

156-161

Authors: Telepneva O.S.

Complex anthropotechnical systems are basic elements of enterprises. The features of structure of the complex anthropotechnical systems are considered. Atomic anthropotechnical system is the simplest complex anthropotechnical system structural unit. The detailed analysis of its functioning features discovered approaches to improve enterprises subsystems.

170-174

Authors: Lyubchenko V.O.

In article the analysis of a problem of practical use of a method of the formal safety assessment (FSA) in activity of the classification society (CS) is carried out. The aim of this work is to study the organizational problems associated with the use of the FSA method for reducing the frequency of risk events in activities CS. Features of the organization of use of this method from this point of view in CS’s risks are considered. The main stages of method FSA are listed. Methods of the structural analysis FMEA (the analysis of nature of refusals and their consequences); HAZOP (analysis of danger and working capacity); SWIFT (the structured analysis "what if") are considered. Application of method FSA by CS before the ship can be transferred to class of CS are offered. The commission of experts on the basis of these indicators is the risk matrix and determines what area of the ship gets - high, medium or low risk. On the basis of these calculations concludes the acceptance or refusal of acceptance of the ship to class of CS.

180-186

Authors: Tanaschuk K.O., Jafarov F.A.

Causality transformation of organizational and economic mechanism of development of telecommunications sphere are investigated in the article. It justifies the introduction of new concepts: «ICT» and «sphere of ICT services». Identified the stages of evolution of the concept of "telecommunications" to the concept of ICT based on an analysis of technical and technological, organizational and economic factors. Developed and described a new business model of the functioning of the ICT sector operators.

193-198

Authors: Guk O.V.

The paper deals with the issue of the crisis managment as a way of prevention of bankruptcy and overcoming the crisis phenomena on the enterprise in the unstable economic conditions of menage. Define the concept of "crisis management", selected and grouped the key characteristics of the crisis management system. Shows the basic group of goals crisis management, and proved the objective necessity of its implementation in the enterprise.

206-212

Authors: Voronzhak P.V.

In the article actuality and necessity of formation of organizational and economic tools of innovative development strategies based on the latest smart technology and competency approach, providing activation and compensatory nature. A theoretical basis for the proposed activation and innovative development, industrial enterprise, strategy, organizational and economic tools, аn activation and compensatory smart approach, the conceptual model compensatory smart approach.

10-17

Authors: Melnyk Y.M., Sorokova T.Ye.

The article describes the features of the tax system in Ukraine and its basically traits. Basically directions of reforming the current system were outlined, as well as the objectives of these reforms. Were developed the basic approaches to reforming the tax system. Tax reform system was studied. Comparative characteristics of tax rates for national and local taxes and fees were suggested.

24-30

Authors: Kochevoy M.

In terms of strengthening integration of Ukraine into the world economic system, special importance is regulation of legal protection of foreign security of the national economy at the meso level, which should provide a legal framework for foreign economic activities according to national interests. The value of these results lies in the knowledge of the system of legal regulation of external economic security of the national economy at the meso level in the plane of the principles, content, nature, conceptual-categorical apparatus, functions, mechanism of security. The practical scope of work focuses on the development of new competencies in the field of foreign security among law enforcers.

40-44

Authors: Voynarenko M.P., Bushovska L.B.

In the article the peculiarities of management of investment activity of the enterprise. Analyzed the main methods, goals and ways of improving the management of investment activities.

51-57

Authors: Gurochkina V.V.

The article deals the essence with the concepts of "innovation potential", "innovation development of enterprise" and "economic security of enterprise". Investigated the characteristic features of formation and realization of innovation potential of the company. An authoring of forming an effective system of economic security innovation capacity of enterprises.

64-68

Authors: Kalaman O.B.

The basic directions of development were shown of modern Ukrainian agriculture. The development trends were dedicated in certain sectors of the agricultural economy. The valid reasons were characterized of decline of viticulture and winemaking industry. The obvious consequences were depicted of unsustainable management at subcomplex and viticulture and winemaking enterprises as its components. The most perspective and appropriate directions were underlined of effective development of viticulture and winemaking subcomplex.

77-82

Authors: Komarova O.A., Fomina T.V.

The article presents an alternative approach to arranging the internal control system of sales activity in fat and oil industry of Kirovograd region, as well as the technique of control this line of activity, developed on the basis of the given approach. Internal control model is based on the organizing structure of an enterprise with singling out objects, subjects and inspection parameters. The suggested technique of internal control comprises the list of all required controlling procedures and means, which are used by the inspecting subjects to provide sales activity efficiency.

89-94

Authors: Filyppova S.V., Bundyuk A.N., Voloshchuk L.O.

Considers the investment process manufacturing enterprise in the conditions of influence of external and internal disturbing factors. For economically safe investment process proposed control scheme on the basis of a systematic approach. To analyze the functioning of the investment process formed the adaptive management model in the presence of external and internal disturbing factors.

101-105

Authors: Lobozynska, S.M., Pryimak S.A.

The analysis of the current state of legislation was conducted in the field of external auditing. The requirements for external auditors and the essence of the reform of audit activity in Ukraine according to European legislation were investigated. The shortcomings were revealed and the ways were suggested for improvement of the auditing mechanism of reforms in Ukraine in order to increase consumer protection in banking market.

112-117

Authors: Vladymyrska N.I.

In this article is investigated some aspects of investment banking. An analysis testifies to the insufficient level of resource base, the ineffective use of bank assets, insignificant fate of securities in the brief-cases of banks, basic part from that is folded by OVDPs. For renewal and development of credit-investment activity of banks of Ukraine in the article is suggested to inculcate at the level of the state measures to the increase of capitalization, increase of assets of banks, forming of long-term investment resources, market of capitals of Ukraine development.

124-130

Authors: Danylenko M.I.

The major trends in social media have been considered. The wide range of use of Social Media Marketing in implementation of marketing policy of domestic enterprises of hotel industry has been installed. The possibility of using social media in a complex Internet marketing of enterprises of hotel industry have been investigated.

137-141

Authors: Levytska A.V.

The article investigates the legal basis in order to identify opportunities to achieve economies as a result of energy saving measures. The key factors that stimulate the activity of energy services in Ukraine are studied. Baseline energy service agreement is formed.

149-154

Authors: Prodius O.I.

The article is devoted to the study of state regulation of social adaptation of people with disabilities in different countries. Defines the main directions of the government build an effective system of employment rehabilitation of people with disabilities, implementation of measures aimed at their employment. Offers a complex of measures of state stimulation of increase of efficiency of social adaptation of people with disabilities aimed at enhancing their employment and a full logout social content on the open labour market.

161-166

Authors: Ravikovych I.Ye.

Grounded the importance of the effectiveness evaluating of the internet marketing measures introduction at the commercial enterprise. Outlined the global objectives of the effectiveness determining of marketing tools and techniques implementation in the Internet. Defined elements of the effectiveness evaluation of marketing Internet technologies. Proposed an individual set of effectiveness evaluating indicators of internet marketing tools implementation at the commercial enterprise.

175-180

Authors: Sviridova S.S., Liventsova A.M.

The citizens of Ukraine need modern medicinal facilities that would conform to the requirements of standards IМHP and would be accessible. Rate of growth of foreign drugs on the market significantly outpace the growth of domestic production of medicines. Therefore, necessary efforts to maintain domestic pharmaceutical market of Ukraine and to support the development of pharmaceutical production modern medicines. To Finance innovative business projects the development of the pharmaceutical industry are encouraged to develop a business plan, which is a tool of project financing.

188-193

Authors: Voloshchuk L.O., Nosovets O.I.

In this article the features of display innovation in various types of accounting at industrial enterprises, given conformity assessment based on a comparative analysis of the definition of innovation in international and national standards, reasonable value management accounting innovations within internal accounting, the ways of improving standards of statistical monitoring, highlights the value and the relative positions of managerial and statistical accounting system in the enterprise.

199-203

Authors: Sinitsa L.V.

The characteristic of existing theories of the development strategy and illuminated the problems of research of theoretical bases of strategic management of enterprises. The content of the alternative approaches to the concept of strategic management of enterprises. It was noted that at present the majority of enterprises are constantly faced with the choice of the priority directions of development. Powered by content management phases such solution of the problem situation. Experience shows that a long period of time, the company developed within the boundaries of the selected strategic orientation. The content of "quantum theory" changes in enterprise development strategy and approaches to its implementation.

210-214

Authors: Shypulina Yu.S.

The article determines modern problems of venture financing, of venture projects investing. It reveals the mechanism of the organization of venture financing. The features of venture capital financing as a source of investment funds are analyzed. Advantages and disadvantages of venture capital financing are determined.

12-19

Authors: Fedulova S.A.

It has been considered the diversity of views on the definition of "region" in the article. It has been described a new vision of the direction of the regional economy in terms of integration transformations. We describe the use of decentralization in the modern economic development of the regions as a specific method of administration. It has been considered background of old industrial regions of Ukraine and given actual definition of "old industrial region". Also, the article explores that region of Ukraine can be attributed to old industrial regions.

27-32

Authors: Liadovа Yu.O.

The article deals with theoretical aspects of the problem of classification of state audit as a part of state financial control. The article proposes the improved classification of state audit which includes types of state audit (internal and external) and forms of state audit, which, in their turn, can be combined into three groups (financial audit, efficiency audit and operational audit). The proposed classification is substantial and can be used by the controlling bodies of Ukraine.

41-51

Authors: Peregudova T.V.

The paper investigates the compliance of domestic legislation with international instruments on the rights of persons with disabilities. We proposed an institutional mechanism. It includes an assessment of the influence factors on the incidence of disability and change attitudes towards people with disabilities, the regulatory framework, the informational basis of social standards and norms of social inclusion of persons with disabilities, the principles of social and human rights model of disability.

59-64

Authors: Cherkasova T.I., Beznos S.V.

The article analyzes the dynamics of industrial enterprises innovative activity, are defined peculiarities of financial procuring of company innovative development programs. In the article the using benefits of leveridge leasing model for innovative programs funding were explore.

71-76

Authors: Ivashchenko A.G., Pashkova A.V.

In the context of global changes in the global and domestic economy significantly changed the role of man in the production activity . The article deals with the modern theory of techno-economic development, reflected the stages of development of personnel management in accordance with the technological structure, disclosed the contents of knowledge management as a key concept in the management of innovative production.

82-87

Authors: Malyk O.V.

In article the own conception of the enterprise financial security management was proposed and the place of the financial security management mechanism in this conception was determined by the author. Also author analyzed the essence of «mechanism», «management mechanism» and «financial security management mechanism» concepts. The components of the mechanism of the financial security management were examined.

96-100

Authors: Panchenko M.O., Brovkova E.G.

In the article the use of method of functionally-cost analysis (FCA) is examined in the system of quality management (SMQ) of enterprise for the exposure of backlogs development in the system of quality management. For research of concrete backlogs the varieties model FVA are used. And also implementation of the proper stages in connection with organization of functionally-cost analysis of network of processes in the system of quality management.

106-111

Authors: Serikova O.N.

The article is devoted to the development of scientificmethodical bases of the estimation of employment potential employees through the application of qualitative method. Proposed assessment on the following criteria: work quality, organizational skills, job potential, cooperation, social responsibility. Given the characteristics of social responsibility. The results of approbation of estimates of using a labour potential at machine-building enterprises and defines its reserves.

118-122

Authors: Patrik E., Nikitin Yu., Patrik O.

The article examines major factors ensuring innovative development of German economy. On the basis of the analysis we come to the conclusion that extensive collaboration between public and private sectors is essential for a successful innovative development of the country.

129-135

Authors: Zamlynska O.V.

The article presents the possibility of implementing innovative marketing technologies at the enterprises, which use IT technologies. Inability to implement the strategy development of the company in the long term without an effective marketing policy due to the need to promote skillful goods on the market. In the context of the need for rigid cost saving there is a need to find non-traditional marketing techniques that will get the maximum benefits. Given the advantages of the use of IT technology in the development of the business has developed a program of marketing activities for the fitness club, which allows possible outlines of constant upgrading of services and quality of advertising.

142-147

Authors: Nyenno I.

The qualitative and quantitative indicators of measuring of risks are generalized in the article, in particular, indexes of the expected value, standard deviation and covariance, net present value under risk. Qualitative estimation is structured on financial operations with bankruptcy probability evaluation. A model which vizualizes the results of scale-grades method on the financial and measuring of bankruptcy probability of the models of Lis, Springeyt, G. Conan and M. Holder.

155-163

Authors: Syrovatchenko L.V.

Shows the activities of basin water resources departments of Ukraine, on which recommendations for improving the methods of reclamation works on display accounts. Grounded approach to separation costs associated with the implementation of reclamation, which was developed based classifier costs and work plan accounts and internal form proposed reclamation works costing. Done developing organizational and methodical positions accounting expenses related to the drainage and irrigation of land.

171-178

Authors: Ushchapovskyi K.V.

The main sources of financing of SE «NPC «Ukrenergo»’s investment activity are identified in the paper; it is proved that, since 2008 the government underestimates the tariff of the enterprise, which leads to a limitation of its own investment opportunities; an existence of direct link between the facts of the SE «NPC «Ukrenergo»’s tariff marking down and the getting resources from foreign creditors is revealed; the possible consequences of this policy are identified and its inefficiency is proved.

186-191

Authors: Yukhymenko B.I., Maliutina S.V.

The location of transport logistics in general logistical problems shows in this article. Given a list of major tasks to be formalizing and solving optimization techniques. Shows some problem of cargo transportation as a linear programming problem. The task of determining the route of delivery is given more attention. Given the new approach of solving the problem, the model driven traveling salesman problem with symmetric matrix costs.

198-202

Authors: Maslennikov Ye.I., Yatsenko M.S.

The paper proposed a system of job-farm monitoring of innovative activity of industrial enterprise. Determine the subject of internal control system of innovative activity of industrial enterprise. Developed the basic approaches to the organization of on-farm monitoring of innovative activity of the enterprise.

210-216

Authors: Levchenko O.M., Plynokos D.D.

The analysis of features have been made and the main stages of educational services export at Higher Educational Institutions in traditional form (in the territory of the exporting country) and the form of cross-border (outside the exporting country) have been fixed. The dynamics and current trends of educational services for foreign citizens in Ukraine and the world have been analyzed. The recommendations for improving the provision of educational services for foreign students by higher education system of Ukraine have been suggested.

223-227

Authors: Dyba M.I., Hyk V.V.

Present day state of formation of accounting information about costs on innovations in managerial system has been investigated in the article. It has been determined that for successful management of an economic subject within a complex dynamic surrounding, clear and regular gathering, storage, processing and release of diversified information are required. It has been defined that formation of the system of business accounting of costs on innovations must be provided through documentation, which plays a crucial role in enterprise management, and is an element of the accounting method, provides control over maintenance of household property and its efficient use.

233-238

Authors: Kaminska T.G.

The article is devoted to solving scientific problems of construction of accounting capital turnover model in the company. Analysis of researches and publications shows that researchers remained outside accounting model of business processes that represent aspects of the modelled object of accounting reflection, a process or phenomenons.The model uses the existing relationship between the studied parameters increase the cost of capital over time. The existence of six stages of capital turnover is proved. Proposals to organizations accounting are defined in accordance with certain capital turnover stages.

244-250

Authors: Cherep A.V.

There is considered the place of trust in the system of motivation of employees engineering enterprise in the article. There is proved that trust must be present in the communication between the management and control system of the enterprise, corporate culture, the construction of organizational structure, but the application of management control as a function of trust there.

256-260

Authors: Levytska A.

The article investigates the features of alternative financing options for the implementation of energy saving measures. A comparative analysis of various financial instruments was held.. Guidelines for choosing the financing schemes for energy efficiency were formed.

267-271

Authors: Sinitsa L.V.

The problems of formation of a system of transport company’s strategic management development, taking into account factors of innovation activity are developed at the article, that makes it possible to display both tactical and strategic nature of innovation activity of a company.

279-284

Authors: Podolchak N.Yu., Bilyk O.I., Perkhach O.L.

A large number of machine-building companies, carrying out foreign economic activity fall under the influence of customs risks. Probability of these risks is growing due to lack of concrete measures to minimize them. Therefore, the article proposed and justified list of specific measures to avoid or reduce the likelihood of the realization of customs risk and establish cooperation between business and customs management. By using the methods of public administration was proposed and investigated such areas to minimize the risk of customs as new technical and innovative means of monitoring of passing the customs, establishing informational cooperation between the customs and the trade community, developing of sustainable and "transparent" legislation.

12-16

Authors: Davydova I.O.

Evaluation of intellectual capital in the labour market is based on the level of professional qualifications and quality of work. This assessment is methodologically is justified in terms of economic theories of formation of human and intellectual capital. Reveals the formation of social contradictions in the labor market, which determines the required behavior of the intellectual capital’s carrier, depending on his capabilities and system of social relations.

26-31

Authors: Iermakova O. A., Khutorna L. V.

The paper investigates the state of innovation in the Ukrainian Black Sea region, identifies its major competitive advantages and problems. As one of the tools of overcoming of the negative trends in innovation in the Ukrainian Black Sea region is proposed the implementation of a "triad" innovation policy (science, education, business) within clusters.

41-46

Authors: Shevchenko I.Yu.

In the article the comprehensive retrospective analysis (in the period 2003-2012 years) of motorization of the population of Ukraine is provided. Revealed that the highest level of supply of the population by cars is characterized for Kiev city, and the leading regions in terms of motorization of the population are Kiev, Nikolaev, Odessa, Dnipropetrovsk and Zaporizhia regions.

54-59

Authors: Balan O.S., Stepanjuk Z.A., Dubenchuk J.O.

The investment attractiveness of the baking industry in Ukraine is considered in the article. The factors that affect the investment attractiveness of the industry are considered. Dedicated key issues bakery products.

70-75

Authors: Zhuravleva T.A., Zakharchenko N.V.

In the article substantiates the formation of a system of monitoring indicators of industrial processes were observed. The method of determining the control points was discovered. Submitted content and study the flow of information system performance processes. This led to the definition of the basic requirements that affect the choice of system of indicators of business reengineering.

83-90

Authors: Smokvina A.A., Dimova K.V.

The article deals with the definition of property safety, the structure, subjects and their classification. Compared the rating of insurance companies engaged in property security across Ukraine. On the basis of these results suggests ways to regulate the property risks of economic entities.

99-103

Authors: Filippov V.Yu, Kuchynskyi A.S.

In this article, the main objective is examining the use of salary as a motivation tool management personnel. Determined that for activation of employment of staff of the organization to highlight solutions enable yaks improve motivation as a function of management. Also reveal dominant effectiveness of its implementation. Grounded answer to the question: to organize a new, or modify the existing system of incentives for workers. All findings are made based on studies of experts in the field of economics (management personnel and its motivation)

110-117

Authors: Tsarenko I.O.

This article analyzes gender inequality in higher education of the country and represents the existing horizontal and vertical segregations. It presents the statistical differences concerning the gender representation in higher education at various levels and academic specialties. It demonsrates the analysis of foreign experience solving the problem of gender by the universities of the UK, Germany, Switzerland and successes of overcoming the gender contradictions in Kyrgyzstan. It proposes measures to eliminate the problem of gender inequality in higher education of Ukraine.

128-134

Authors: Yanchev A.V.

Methodical aspects of payment transactions electronic documentation system using information and communication technologies in theview of synergistic approach are impropved in the article. Defined information elements electronic payment instrument. The form of the document «Journal of registration of changes in the electronic settlement documents». The mechanism of electronic digital signature coordination payment documents in the context of electronic document management platforms sender and recipient of payment order is developed. Technology system design and processing of payment documents is proposed.

140-146

Authors: Gil'orme T.V.

The article is devoted to the methodological aspects of enterprise staff costs accounting considering the model of resource utility and the theory of opportunity costs. A comparative analysis of personnel costs accounting models is conducted, including: assets model (“cost model", chronological costs model) and utility models. Concurrently, a deeper theoretic substantiation is required for the dependence of the process of personnel accounting on the phase of career cycle, which would further allow researching the peculiarities of personnel adaptation and development serving as major factors of career advancement for employees.

153-158

Authors: Kuznietcov E.A.

In the article the analysis of A. A. Bognanov’s scientific researches in the management sphere is made. The problems of the general organizational science – tektology. The relations between organizational theory and modern management professional system development are viewed in the article.

166-171

Authors: Shymans`ka A.A.

Economic and philosophical approaches to the management of marketing activity of industrial enterprise were investigated in the article; their interplay and mutual relationship were defined. That is why, there are three components for the success of the enterprise in the market turbulence, which existence and functioning should be ensured by "marketing philosophies" (management of marketing activities): strategic vision; market orientation; hard process of formation and selection of the best strategy with all the problems facing the industrial enterprise.

178-183

Authors: Omelchenko L.S., Piskyleva I.V.

The article is devoted to describe and analyze the main strategies of management of current assets of companies. Practically grounded types of policy formation and use of current assets on the example of the eight companies of mining and metallurgical complex of Ukraine. Analyzed the relationship between the key performance indicators of these companies.

194-199

Authors: Trushkina N.V.

Based on the analysis and synthesis of approaches of different scientific schools terminological system on sales management of coal enterprises with logistical standpoint is updated. Directions of improving sales management industry are systematized. Based on the features of the service of various categories of consumers of coal products, suggestions for improving the effectiveness of sales management of the coal industry are developed.

206-212

Authors: Kraynyk O.P.

In order to develop the basic theoretical fundamentals of regulation of national economies, as well as improving the elements of the strategic, economic and financial, program-oriented planning, it proved the importance of the economic evaluation of the existing level of loss or damage and the need for accountability in the management of the impacts of human activities.

218-223

Authors: Gogol M.M., Moroziuk N.S.

Determination and essence of self-organization, in the selection of the system of record-keeping for the integrated enterprise that will allow to explain permanent selfdevelopment of the integrated enterprises. The value of record-keeping is analyzed for administrative information and certainly, that at the developed process of selforganization in the integrated enterprise the system of account will also automatically self-organizations and form information for leaders and investors.

231-237

Authors: Zakharchenko V.I.

The article provides an assessment of innovation and innovative capacity of enterprises of the penitentiary system of Ukraine. An innovative potential factors of enterprises operating within it (internal) and those who are now outside (external). An evaluation methods of enterprise innovation potential comparative, statistical, and elimination method of expert evaluations. Application of reengineering that will enable enterprises of the penitentiary system to form a policy aimed at the development and modernization of existing production.

246-250

Authors: Kalaman O.B.

The analysis of modern market management experience in the leading countries was conducted. The necessity and rationality of adequate state intervention in agriculture were demonstrated. The main problems of agriculture of Ukraine were considered. The potential for the development of viticulture and winemaking industry enterprises was identified in the modern realities. The opportunities comparison and feasibility were conducted of viticulture and winemaking sector.

15-19

Authors: Rudakova S.G., Shchetinina L.V.

In the article the social aspects of flexible forms of work are researched; their advantages and "limit" for employers and employees are analyzed; the criteria and indicators of social and economic efficiency are defined.

28-34

Authors: Tarakanov N.L., Makoveev A.P.

The influence of the sales logistics on the formation of the logistic component of the value added in the process of movement of the products along the logistic chains of commodity markets is investigated in the article. The main logistic operations which originate the value added are marked out in the structure of logistic links, their basic features are defined. The peculiarities of identification of the valuing objects of the logistic component of the value added in the context of the commodity market sectors as related to the requirements of the place and time of the consumption of the products are investigated.

41-45

Authors: Shevchenko D.I.

The article deals with the actual classification of Euroregions. The place of the Euroregion "Dniester" and other Ukrainian Euroregions in classification is determined. The problems in the functioning and classification of Ukrainian Euroregions are identified. The general information about Euroregion "Dniester" and its projects is given.

54-60

Authors: Vdovychenko L.Y.

The questions about the changes in relation to the state regulation of the economy and its role in the management of the national economy, studied and improved concepts related to regulatory activities of government national economy.

67-71

Authors: Varchuk O.A., Ananska M.O., Amurovа E.V.

In the article the features of the sale of goods by wholesale trade. Considered a transit form the sale of goods, the sale of goods are diagrams transit involving calculations and without the participation of the calculations, as well as examples reflect these transactions in the accounting records. Identified advantages and disadvantages of the use of the transit form the sale of goods.

82-88

Authors: Kovpak E.A.

The growth curve parameters for the coverage of vehicles in Ukraine have been estimated. The regression model to predict annual sales of cars in Ukraine and model to predict monthly volume of sales in the regional markets (on the example of Kiev) have been proposed. For modeling seasonality and structural changes in the sales dynamics the dummy variables have been used in the regression models.

94-100

Authors: Ivanov S.V.

The work proved instrumental approaches to the implementation of economic and mathematical modeling for the activities of production and trade enterprises. The basic stages of economic and mathematical modeling of the population.

107-133

Authors: Vasyuta V.B., Kirpan A.G.

The article deals with the issue of efficient use of material and technical base of the enterprise. The purpose of this study consists in the formation and justification of proposals for improving the use of material and technical base of the enterprise. Studies have shown that the existing fleet of machines and mechanisms is quite outdated. The result of this study was proposed measures to increase the efficient use of material and technical base of the enterprise.

119-126

Authors: Goncharov G.O.

The article is devoted to the justification of the essential characteristics of the system economic security of small business and its components. We have proposed the structure of the system economic security of small business in Ukraine and its functional tasks and opportunities. We also proposed the structure of bodies to coordination the public and private economic security of small businesses and their powers.

135-141

Authors: Pugachenko O.B.

This article presents the author's vision of organizational aspects of auditing operations with non-monetary current assets. It determines goals, tasks, objects, sources of information and procedure for documenting the audit of non-monetary current assets. It proves the necessity and directions of assessing accounting and internal control of operations with non-monetary current assets. It presents the factors that increase risks during auditing operations with non-monetary current assets and criteria, terms and conditions, and methods of audit evidence.

147-154

Authors: Gubanova E.R.

The article reflects the results of the generalization of the existing interpretations of the concept of "environmental service". Taking into account features of "servicization" of nature management is defined trends of development of the sphere of environmental services. The expediency of diversification of environmental services on the principles of convenience and voluntary involvement of intellectual and financial resources to achieve ecological and economic benefits of using eco-service product.

162-166

Authors: Prytula N.V.

In the article the author describes the normative legal acts of the European Union, which cover foreign trade policy instruments of the European Union. The expediency of research of the features of import and export regulation, quota and licensing system, the system of safeguard measures in the European Union for the improvement of the Ukrainian trade legislation is considered in the article.

173-181

Authors: Chugunov A.A., Prydius A.V.

This article investigates the problem of financing small and medium businesses. It concludes that there are significant opportunities to use the experience of developed countries to regulate and assist the development of small and medium enterprises in Ukraine, that may promote better regulation and support the sector-specific development of both the small and medium-sized businesses and the economy of Ukraine in general.

188-194

Authors: Kuzina R.V.

This article provides some useful information regarding the object of accounting. The algorithm of the utility account information was developed, which is based on three phases: the identification of economic phenomena, the definition of the type of financial information that would be most appropriate, integrity and availability of information. The analysis of the convergence of International Financial Reporting Standards 16 "Property and equipment" and 36 "Impairment of Assets" with similar Ukrainian standards. Developed reporting indicators, which must be disclosed on the above mentioned standards in the Notes to the financial statements of the corporate sector of the economy.

201-206

Authors: Zakharchenko V.I., Andriyenko N.N.

The paper proposes a methodology for establishing the price in a market environment that allows you to take into account the interests of producers and consumers. This technique makes it possible to combine together the cost plus method of pricing and assessment of demand. Obtained parameters minimum and maximum price of the product, the importance of consumer products. It is proved that the pricing based on the importance of consumer goods, allows the company to pursue its policy of pricing and a chance to become a leader in determining the level of prices in the market.

213-218

Authors: Tubaltseva N.P.

The article is devoted to improvement of motivation methods on an innovative enterprise basing on defining competency evaluation. General approaches towards evaluation of professionals on an innovative enterprise were analysed. The necessity to develop the mechanism of competency evaluation of professionals involved in an innovative activity was defined. The article proposes the mechanism of calculation of competency evaluation basing on the advanced expert analysis, which allows to analyse professional characteristics of employees.

226-230

Authors: Romahova O.O., Vodolazkin R.V.

The article the concept of economic security was considered, its constituent elements were revealed. A choice of parameters of economic security’s system. Proposed indicators determining the effectiveness of the system of economic security for Ukrainian enterprises.

236-242

Authors: Zayukov I.V.

The analysis of labour productivity indexes on a macro level in Ukraine has been conducted. The growth factors of the labour productivity in economy of Ukraine including the field of innovative activity have been outlined. The model for estimation of innovative activity in Ukraine as a factor of growth of the labour productivity, which is based on the use of «fuzzy sets theory» has been created. Recommendations, which are aimed at increasing of Ukrainian labour productivity level (based on the models of economy development of the developed countries of the world) have been proposed.

250-255

Authors: Shved L.R.

In the article the Causes of dual categories that can be seen as an economic indicator that a unit of measurement and a dimensionless parameter (multiplier). This is important because the multiplier is a basic element for strategic planning of the company, which uses Keynesian cross.

263-268

Authors: Semenova V.G.

Theoretical and methodological problems associated with increasing the efficiency of intellectual property management companies. The essence of the concept of "management efficiency" and highlights the main task of evaluating the effectiveness of intellectual property management companies. The main directions of improving the management of intellectual property of enterprises in Ukraine.

275-281

Authors: Melnyk Yu.M.

In the article scientific guidelines for constructing accounting subsystem of an industrial enterprise in the bankruptcy proceedings. Develop procedures to inventory the obligations of the industrial enterprise. Proposed the formation of the interim balance sheet of an industrial enterprise. The system of distribution of the assets of the industrial enterprise - the debtor.