Food Industry Economics

8-15

Authors: Antonyuk O.;Antonyuk P.;Lisyuk V.

In the article questions of a commodity and geographical structures of export of agrofood products, that becomes the basic export commodity of Ukraine has been investigated. It is found out that on the background of the catastrophic slump of export on the whole, the least reduction takes place on agrofood products that confirms high demand of home products in the world market. The fulfilled research shows that the products of vegetable origin prevail in a commodity structure – that is products with a not high surplus value. At the same time on the products with a high surplus value there is a significant reduction of export that testifies to worsening of commodity structure. It is found out in the process of the analysis, that in the investigated period seven commodity positions were the basis of export the share of which made up 77,7 % of all export in 2016, i.e. the question is about extremely low com-modity diversification of export streams of agrofood products. At the saturation of world market it resulted in considerable financial losses for the country as a result of decline of export prices. In the research of dynamics of export of the prepared food products it is offered to distinguish foodstuffs and bits and pieces, wastes of food industry directly, as well as tobacco and industrial substitutes of tobacco, that will allow to consider the processes of dynamics and structure more objectively. Most reduction takes place exactly on foodstuffs, that is explained by both the loss of market in the countries of the CIS and the problems concerning quality of these products, as a result they don’t always find a customer on the other markets. The analysis of regional and commodity pattern of export allows to determine the character of the basic commodity streams: the countries of Asia and Africa become the main consumers of agrofood products importing mainly the products of vegetable origin and fats of vegetable origin; an analogous situation is observed with the export in the countries of ЕС, in the export in the countries of the CIS the prepared food products make up the greater part. On the basis of the conducted analysis it is possible to draw the conclusions, that Ukraine has a considerable potential for the increase of export connected with the increase of production and export of products of flour-grinding and cereals industry and products of processing of soy and rape, raising of foodstuff quality, that will allow to enter to the market of ЕС and other regions of the world.

24-35

Authors: Nikishina O.

The article reveals the nature of sector added value as internal contribution of a certain sector in formation of value of goods (service) at the integrated market. The theory of circulation of sector added value in the mezosystem, which allocates two stages of its movement (the processes of formation and processes of use), inter-sector reallocation (migration) of value, internal and external contradictions of economic interests of the participants in the reproduction process (market entities, employees and the state). This theory formed the theoretical basis for reproduction methodical approach to evaluation the effectiveness of functioning of the integrated commodity markets. The main purpose of the methodical approach is a multilevel evaluation of efficiency of formation and use of added value by the stages of its circulation in sector and market dimension as the methodical basis of managerial decision making for balanced sustainable development of integrated commodity markets, formation of mechanism of the state management by added value in the strategic markets of the country. Plenty of principles for evaluation the effectiveness of the markets form: (1) priority of economic interests of the state as a bearer of public interests; (2) systematic character and complexity; (3) adequacy and flexibility; (4) objectivity and accuracy; (5) efficiency; (6) purposefulness; (7) scientific character. The reproduction methodical approach involves three steps: (1) identification of a relevant market; (2) evaluation of its effectiveness of functioning by using the set of indicators; (3) diagnostics of a relevant market, the analysis of inter-sector balances of efficiency indices, forecast scenarios of a market development. The core of the methodical approach is a three-level system of indicators, developed by the author: (1) evaluation of effectiveness of the formation of added value in a mezosystem with an emphasis on a resource structure of the value; (2) performance evaluation of the production factors; (3) evaluation of effectiveness of fiscal and reproduction use of added value in the integrated market. The practical significance of the methodical approach is determined by the possibility of its use in the analytical and management activity of entities of the market, their associations, state and regional authorities.

45-51

Authors: Kuprina N.

Approaches to the definition of essence of strategic management accounting in scientific works of national and foreign scientists are considered. The objective necessity of its application at the enterprises of Ukraine in the current conditions of the state and development of the economy and market relations which requires the expansion of the range of its objects and methods of management accounting are substantiated. The necessity of adaptation of foreign experience of organization and introduction of strategic management accounting, are considered application of methods of its management to national economic and market conditions, taking into account specificity in Ukraine. The place of strategic management accounting as an instrument in the system of management of the efficiency of their activities and competitiveness in the present conditions is given.

61-67

Authors: Stasiukova K.

Competitiveness of a product is a main factor for its commercial success in the market with a large number of manufacturers of similar products. The article describes features of assessment and analysis of food enterprises products. It offers an evaluation algorithm and the ways of competitiveness improvement.

74-80

Authors: Тkachuk G.;Volodina O.;Zhigovska A.

The essence of intraeconomic control has been discovered in the article, the scientists’ points of views have been systematized, the peculiarities and main tasks of this type of control have been considered. The problematic questions, the solving of which will contribute to broadening of intraeconomic control of the operations with commodity – material values and provide efficient management of an enterprise, have been stated.

88-96

Authors: Tkachuk G.

The systematization of scientific approaches to the definition of the "personnel security" has been carried out. The composition of the main personnel threats in the system of economic safety of food industry enterprises has been determined on the basis of the analysis of the sources. We can refer to such threats the following: losses, connected, with staff turnover, confidential information leakage; mistakes due to low, qualification of employees; mistakes, connected with high degree of fatiguability and monotony of the labour, absence of scientific organization of labour; presence of professional diseases; lack of personal interest in the results of the work; absence of professional and carrer growth. It has been determined that a large number of problems in the system of personnel security can be eliminated or minimized if there is considered effective personnel policy of the company. The types and main directions of personnel policy have been systematized. The types of accounting and analytical support of personnel policy have been pointed out. The author suggests the composition of information and enterprise economic safety. The author suggesta that the accounting and analytical support of the personnel policy of the food industry enterprises consists of the following types of provision: regulatory and legislative information; information and personnel support; accounting information; analytical information; results of internal control. The list of sources of information needed for management decisions on the formation and control of personnel policy of the company has been determined. It has been concluded that accounting and analytical software that allows you to quickly control the efficiency of personnel and wages, identify negative trends and future directions of development becomes the crucial condition of the formation of high-quality personnel policy and providing of personnel security of the company.