ECONOMICS: TIME REALITIES

6-13

Authors: Davyduk T.V.

A content analysis of national accounting standards and operating guidelines for planning, accounting and calculation of cost of goods (works, services) on the subject presented in their methods of calculation, a comparison of the methods in management accounting theory.

20-28

Authors: Grinchenko V.O.

The author conducted comparative analysis of capital structure of enterprises at different levels of capital market development, namely Ukrainian, Polish and German enterprises. It was identified that Ukrainian and German firms had high level of financial leverage, whereas Polish enterprises maintained a balance between the level of equity and debt financing. The author stresses that Ukrainian enterprises should pay attention to an increase of the proportion of long-term financing and the adequacy of reserve capital in order to reduce the level of financial risk and enhance financial stability of enterprises. The article also dwells upon capital structure of Ukrainian, Polish and German companies, grouped according to type of economic activity and size.

36-42

Authors: Prytula N.V.

The article describes the methodological aspects of functional cost analysis in the sphere of planning of export products. Its capabilities as the most effective instrument are disclosed, that allows solving the tasks of increasing the international competitiveness of the regional production, reduction of production and operating costs, improving product quality. The essence of the procedures is described which implement the basic principles of functional cost analysis: functional and system approaches, multivariance, the use of cost criteria in the evaluation of technical solutions. Particular attention is paid to the conscious formation of the costs and the level of prices on products by the stages of planning. It activates the process of pricing already at the creation of new products that will be exported by enterprises of the region.

49-60

Authors: Gutsan A.M.

The article is devoted of the discusses and gives practical advice on the specific application of integrated quantitative and qualitative approach to the evaluation of the motivation factors of the modern industrial enterprise. This approach show enterprise costs of motivational activities and related employee impact in relative terms, as well as allows you to build a motivational rating investigated enterprises. The use of relative performance, as a basis for calculations, allows formalizing the process of assessing the level of costs in software applications.

72-81

Authors: Shevtsiv L.Yu.

Learned the concept of cost management by different authors on the specificity automobile enterprises. Researched the conceptual approaches to the formation of an effective system of cost management company, tools, their purpose, and components of decision-making to ensure the investment attractiveness of the business in terms of sustainable development. Developed the model effective system of cost engineering company, which makes it possible level by optimizing costs, improve management and bring it to the level necessary to achieve the objectives of successful operation in the long term. A symbiosis of techniques to transform of advanced model of cost management, summarizing information on management costs relative impact factors.

88-98

Authors: Bus’ko K.A.

The critical analysis of the existing approaches to assessment of the level of banking activities transparency in general and their risks in particular on the base of methodologies proposed by research institutes, international and national rating agencies with identifying the advantages and disadvantages of each of them has been conducted in the article. The comprehensive method for assessing the level of the risks transparency of domestic banks with regard to the requirements of national legislation and international recommendations in this field has been developed. The system of sanctions and measures that can be applied by the National Bank of Ukraine to domestic banks in case of violation of requirements for disclosure of information about the risks of their activities depending on the calculated integral index of their risks transparency values has been proposed.

107-113

Authors: Lozovskyi O.M., Horshkov M.A.

The article contains the results of study of communication between the factors and indicators of playing resources of the agricultural sector. The analysis shows the famous works of failure investigated factors influencing the processes of reproduction and resource potential targets for monitoring the implementation of these processes. The result of research is the conceptual framework of monitoring indicators playback resource potential of rural areas as the basis of the agricultural sector and table impacts and performance of the agricultural sector.

123-131

Authors: Internal control and internal audit: definition, similarities and differences

Today the regulation of internal control and internal audit of the legislation is not perfect, which makes it necessary to determine their nature and content. Theoretical analysis interpretation categories of "internal control" and "internal audit" in legislative and regulatory sources and scientific works of scientists shows that the concept of "internal control" is regarded as "process" or "system", and "internal audit" as " activity". Conducted theoretical research revealed similarities and differences between "internal control" and "internal audit" of the overall enterprise management system and provide its own definition of these concepts.

142-148

Authors: Yegupov Yu.A.

The problem of optimization of the informative field of forming the initial sales plan of an industrial enterprise has been considered. The structure of the marketing information in the context of the primary goals, which are solved in the process of sales planning, has been defined. The economic-mathematical model of optimization of the informative field of forming the initial sales plan of an industrial enterprise has been constructed. The results of optimization calculations have been presented. Based on the use of the Pareto principle justified the author's approach to the solution of this task. It is proved that the implementation of the latter in the context of the tasks can be carried out solely on the basis of economic-mathematical modeling optimal information fields formation of initial sales plan. Built economic and mathematical model of this optimization problem. Presents the results of the implementation of the optimization calculations.

155-161

Authors: Poberezhets O.V.

In the article the results of management technology based ways to implement administrative procedures. The proposed tool providing management performance of the industrial enterprises with current approaches to the features of the process performance management entity. Principles of Forming the balanced scorecard of industrial enterprises. The proposed principles forming the system of performance indicators are industrial companies and the corresponding features that improve the process of selecting appropriate indicators of economic entities.

167-177

Authors: Didyk A.M.

The article improves a method of diagnostics of staff competencies in the process of multi-vector development. Unlike the other types of development, this type is based on formation of a chart of essential general and professional competencies of employees, determination of priorities and a weight of the competencies according to a paired comparison matrix, estimation of possession of necessary competencies with the use of 360-dgree feedback, determination of an integral level of employee suitability according to all the competencies, and interpretation of results and making a decision about further participation of employees in organizational transformations. The authors apply the improved method by the example of diagnostics of general and professional competencies of a financial director of the Blitz Pack Cardboard Packaging Plant.