Business Inform

13-17

Authors: Kyrychenko S. О.

The article is concerned with studying and analyzing approaches to both substance and classification of social infrastructure objects as a specific constellation of subsystems and components. To address the purpose set, the following tasks have been formulated: analysis of existing methods for determining the classification of social infrastructure; classification of the branches of social infrastructure using functional-dedicated approach; formulation of author's own definition of substance of social infrastructure. It has been determined that to date most often a social infrastructure classification is carried out depending on its functional tasks, although there are other approaches to classification. The author's definition of substance of social infrastructure has been formulated as follows: social infrastructure is a body of economy branches (public utilities, management, public safety and environment, socio-economic services), the purpose of which is to impact on reproductive potential and overall conditions of human activity in the spheres of work, everyday living, family, social-political, spiritual and intellectual development as well as life activity.

24-31

Authors: Dubyna M. V., Yusuhno S. I., Bychkova P. V.

The article analyzes the current state of the deposit insurance system of the United States and identifies the goals, objectives and key features of its operation. It describes the historical features of the system creation and building and its development in the post-crisis period during the recovery of the global financial markets. Also, there studied new tools that were developed and introduced in the work of the Financial Deposit Insurance Corporation as the institutional part of the governance of the deposit insurance system in the United States, which include, first of all, the introduction of the procedures of orderly liquidation of insolvent banks. In the article there also examined modern mechanisms of counteraction to crisis phenomena in the framework of the national banking systems for prevention of the emergence of insolvent banks, which are effectively used in the US by the relevant governmental authorities in the regulation of the financial services markets

44-48

Authors: Pysmak V. O.

The article considers theoretical foundations of management of innovation activity risks. Relevance of the selected topic of research in connection with both volatile external environment and crisis developments in the country's economy has been substantiated. A semantic analysis of the concept of «risk» has been done, showing the presence of both positive and negative sides of risk situations. A scheme for enterprise management in the light of implementing innovation activity has been elaborated. An improved classification of innovation activity has been provided, creating the opportunity to focus on identifying risks in the process of allocating a specific direction of innovation activity. The main stages of identification and analysis of risks of innovation activity has been allocated. Methods for management of innovation activity risks in the current conditions have been developed. A concept of «system for management of innovation activity risks» has been formulated, its major features for enterprise has been outlined. The main requirements for a system for management of innovation activity risks have been allocated.

56-66

Authors: Yaroshenko I. V.

In the publication an analysis of socio-economic development of the Sumy region and its administrative-territorial units has been conducted. The Sumy region has an average economic potential and demonstrates a moderate level of socio-economic development. Along with this, asymmetries in development of the administrative-territorial units of the Sumy region do not diminish, the constant reallocation of resources from the economically more self-sufficient territories of the region towards the less self-sufficient territories leads to the internal regional tension and deprives the administrative-territorial units of stimuli to economic growth. Establishment of an effective system of organization and management of socio-economic development at the local level in Ukraine is one of the priority tasks for structural reforms in the country. One of the main directions towards clearing the interregional differentiation, to overcome the problems of regional development in Ukraine, is modernization of the administrative-territorial structure and bodies of local self-government through the reform of decentralization of power. Careful attention is required when considering the issues of creation and functioning of a self-contained territorial community, which is defined as a basic level in the system of local self-government, when creating points of economic growth – both at the level of territorial communities and at the regional level.

79-85

Authors: Didyk A. M.

The article is aimed at developing a method for assessing the priority in the investing in technological processes of enterprises. This method differs from the existing through considering (in terms of multi-criteria approach together with using membership functions in the term sets) the parameter of competitive adaptibility of technologies, which reflects their ability to improve the competitive position of enterprise in the market in the short terms and acquire competitive advantage regardless of the scale of investment projects. The main stages of assessing the priority in the investing in technological processes of enterprises have been provided, making use of fuzzy logic instrumentarium. Prospects for further researches on the topic should be contained in identifying the resource constraints in solving multi-criteria task of assessing priority in the investment in technological processes, taking into account the parameter of competitive adaptibility of technologies.

92-98

Authors: Ilchenko N. B.

The article defines scientific approaches to establishing supply chains for automobile components in the Ukrainian market. Feasibility of introducing new conceptual approaches to organization of the logistics activities by distributors in the market for automobile components has been proved. The main factors and criteria for selecting distributors in the specified market have been identified. Competitiveness of companies «AD-Ukraina» and «Elit-Ukraina», which are trading automobile components in the Ukrainian market, has been evaluated. A multidimensional dynamic model for logistics services in terms of supply chain in the market of automobile components has been proposed. A functional dependency of qualities that impact sales of the trade-intermediary companies in the supply chain for automobile components has been defined. The need to solve the challenges of minimizing functions, taking into consideration the system of restrictions, has been proved. In the future, the author will evaluate responsibility of the supply chain participants and determine functional dependence of all participants in the supply chain.

108-116

Authors: Sokolovska Z. M., Iatsenko N. V.

The article is concerned with considering possibilities of applying the system dynamic approach in modeling activities of standard entity of restaurant industry. On summarizing works by several specialists, problems of national restaurant industry have been determined. The article establishes the need for introduction of flexible methods of managing entities of restaurant business on the basis of modeling their activities. As a mathematical apparatus for substantiating managerial decision-making, the system dynamic approach of simulation modeling has been proposed. A model for functioning of a standard enterprise of restaurant industry, powered by Ithink software platform, has been developed. The framed structure of the model as well as fragments of streaming graphs of its blocks have been provided. The model's performance is represented by results of simulation experiments on the example of one of facilities of the «GoodFood» restaurant chain. Simulation experiments on the model are directed towards identifying both «bottlenecks» and the overall dynamics of the research object. Training nature of the model provides for targeted model simulations according to different scenarios.

123-130

Authors: Tatar M. S.

The article discloses the substance of resource potential as economic category, proposes an instrumentarium for its evaluation in the current conditions of operation of construction enterprises. To evaluate the resource potential of construction enterprises, the method of integral taxonomic evaluation by the elements of resource potential has been used. A characterization of elements of resource potential of construction enterprises has been provided. Using the carried out analysis, key factors of increasing the level of resource potential of construction enterprises in Ukraine have been identified.

138-143

Authors: Karpova I. V

The article is concerned with evaluating the role of the State in stimulating development of agriculture in Ukraine, the status of the State financial-credit support for agrarian production, as well as substantiation of basic directions for its improvement. On the basis of calculating and analyzing the dynamics of breeding livestock, production of basic agricultural products and the level of profitability, the article stipulates the need to strengthen the motivation of livestock development. The current status of the State finance-credit policy in the agrarian economy has been evaluated. The negative impact of monetarycredit regulation in terms of financial position of agricultural producers has been emphasized. The article examines evolution of tax policy towards agrarian production, changes in the special regime of paying both the value added tax and the fixed agricultural tax. The necessity of reducing tax pressure in the agrarian sector of economy has been substantiated. Basic directions of financial-credit stimulation of agricultural production have been proposed

149-154

Authors: Koval O. A.

The article is aimed at developing a new structure of functioning for the multi-functional agricultural cooperative (MAC). Specially the multi-functionality of MAC provides agricultural enterprises for giving more attention to substantive activities, rather than focus on the functions, which are non-relevant for enterprise. By means of an survey, views of respondents (32 heads of agricultural enterprises, 14 leading specialists, 7 farmers) from agricultural enterprises of the Krinichansk, the Mezhivsk and the Soloniansk districts of Dnepropetrovsk region as to the possibility of additional financing at the expense of the Cooperative association of agricultural enterprises has been determined. The survey, carried out through polling, has indicated that 78.5% of respondents favored the creation of the MAC because of inability to independently produce high-quality products. It has been suggested to create one multi-functional MAC within the Krinichansk district of the Dnepropetrovsk region, resulting in a single process of producing agricultural production, its processing and marketing, in formation of the necessary material and technical base, which will provide a comprehensive utilization of resources of the whole production-economic potential of agricultural enterprises

160-165

Authors: Vysochan O. S., Kish I. R.

The article is aimed at studying theoretical aspects of development of information function of accounting in the context of the information economics. Evolution of the common characteristics of information society has been considered, views of scholars on the definition of substance of information function of accounting have been systematized. The study identified a number of new strategically important tasks in the sphere of accounting, related to: studying the characteristics of information processes; profiling consumers of accounting information; compliance with latest accounting functions (social, coordination, etc.); ensuring the further development of national accounting models on the basis of international experience. It has been substantiated that realization of information function in the accounting system faces a number of problems, which, given the challenges of the contemporary economics and requirements on the part of managerial processes, is a priority for further research.

173-182

Authors: Iatsunska O. S.

The article is aimed at examining the theoretical foundations and prerequisites for implementation of international financial reporting standards (IFRS) in Ukraine according to the stages of its development, as well as analyzing its dynamics and structure. The theoretic foundations of and preconditions for the process of implementing IFRS in Ukraine at an early stage, and after their global distribution in the countries of the European Union have been determined. An analysis of the process of implementing IFRS by economic entities according to the organizational-legal forms has been conducted, and the fact of their wide distribution among large and medium-sized enterprises has been confirmed. The article emphasizes shortcomings in the functioning of Ukrainian institutions concerning the collection, compilation and exchange of statistical and administrative information on the State registration, results of economic activity by business entities, that consequently has negative impacts on the level of confidence to these information recourses and on reputation of the country as a whole. The need to supplement the National statistical classifier «Statistical classifier of organizational forms for economic entities» with expanded information on types of joint-stock companies has been outlined. Prospective for further researches in this direction is studying the process of implementing IFRS by economic entities at the regional level. Also, in the context of economic theory of networks, an empirical research networks both at the national level and the enterprises level is required due to the «network effects» that have influenced their decision to use IFRS.

188-192

Authors: Adamenko I. P.

The article is concerned with disclosing the essence and identifying areas for improving the efficiency of financial policy in the system of socio-economic development of society. Economic essence of financial policy and the fundamental factors, determining its development, have been disclosed. With a view to the efficient implementation of financial policy, the article stipulates the importance of consistency of the proposed financial measures with the level of development of financial relations in the society, peculiarities of stages of economic development, external financial environment, and state of the market. Scientific approaches to the formulation and implementation of financial policy in the light of experience of the developed countries have been disclosed. It is substantiated that the financial component of socio-economic development of society requires institutional changes, an enhancement of its efficiency is possible through introduction of an effective mechanism for the management of public finances, including the public debt, defining strategic goals for development of the State, taking into account possibilities of the budget, both the medium- and long-term, provision of transparency, predictability and consistency of fiscal and monetary-credit policy.

199-204

Authors: Halitsyn V. K., Bondarenko O. O.

The article is concerned with substantiation of the need to improve existing approaches to the evaluation of risks in the process of monitoring markets, which today is insufficiently widely used in practice of the domestic financial management, and which, in addition, is based on the technique, unable to promptly and adequately respond to events that occur within the framework of the existing global financial systems. The article proposes and describes an alternative technique for determining the indicators used in such procedures, which is based on a complex of modern structural-analytic models, as well as is implemented in the composition of the developed system for monitoring the dynamics of stock markets. The article also presents the results of practical use and efficacy of implementing this system on example of banking organization. As to the further researches is planned the expansion and improvement of software complex of the developed monitoring system by the addition of models for forecasting the dynamics of stock markets, as well as consideration of additional factors when building volatility models, with a view to enhancing their versatility and possibility for application in terms of all possible actors of stock markets

209-213

Authors: Kolodiziev O. M., Biliaieva V. Yu.

The article is aimed at developing recommendations on establishing an efficient system of customer relations with bank on the basis of marketing with use of financial innovation. An analysis of the leading world experience for development and implementation of financial innovation in banking practices has been conducted, the most efficient financial innovation of technological, production, process and organizational nature have been identified. The role and benefits of various financial innovations for establishing customer relations on the principles of marketing have been examined, the most feasible of such innovations for implementation into practice of the domestic banking institutions have been identified. Prospects for further researches in this direction could be recommendations on improving the working methods of banks in the direction of developing customer relations on the basis of marketing approach, as well as establishing marketing strategies for promoting innovative financial products and services.

220-226

Authors: Kozarezenko L. V.

The article is concerned with substantiation of the strategic directions for developing the human potential in the direction of fiscal decentralization. It has been proven that the necessary conditions for the efficient decentralization of the State administrating are provided by creating a legal framework for decentralization, which clearly defines the rights and responsibilities of the various levels of power. A conclusion has been formulated, according to which priority for use of institutional regulation is that each one of the directions for establishing conditions of stable human development does not develop spontaneously, but is clearly and purposefully guided – with appropriate performance indicators. It is characteristic that the management process is organized vertically and hierarchically, while basis of such relations is seen as paternalism of the subsequent towards the preceding hierarchy elements. A similar structure can be defined as a system, which is not conducive to manifestation of conscious society initiatives in any area in particular and in the State as a whole. Opposition of the institutional regulation to the so-called «manual» regulation is the opposition of the hierarchically single-centre management verticals to the vertically decentralized block management systems together with the decentralized network management systems, which are more relevant to objectives of human development in the face of contemporary challenges.

232-237

Authors: Malovychko S. V.

The article is aimed at defining the conceptual foundations for development of the electronic market in the context of virtualization of economy. The article uses the dialectic method of scientific knowledge, as well as a set of interdisciplinary methods of epistemology: theoretical synthesis and comparison, classification and grouping methods. Theoretical approaches to the definition of concept of «electronic market» have been systematized: organizational, functional, institutional, time-spatial, resource, process, communication. On the basis of generalized theoretical elaborations in the sphere of electronic trade, the category of «electronic market» has been defined from the position of management. The existing approaches to the electronic market segmentation have been systematized. Conceptual foundations for development of electronic market have been defined, represented through its theoreticmethodological and organizational provision.

244-249

Authors: Shekhovtsova D. D.

The article considers the use of modern information systems and technology to conduct management accounting of costs at the enterprises of restaurant industry; criteria of quality of information supply with the purpose to organize management accounting of costs and managerial decision-making have been determined; the most popular software and software complexes for comfortable conducting management accounting of costs that take into account the specifics of activities by the entities of restaurant industry have been examined; capacity of such programs to generate serious analytical base on which important managerial decisions can be made, in addition to the full reference of conducting the management accounting, has been determined. Possibility of use by the restaurant industry enterprises of «cloud» technologies to obtain transparent, prompt and timely cost information has been considered. A functional model, which structure is based on modular principle, has been proposed. The technology of organizing managerial accounting of costs for enterprises, engaged in the trading of the sushi, pizza, pastry and bakery products over the Internet, has been determined.

255-260

Authors: Tkachenko M. A.

The article is concerned with the formation of an approach to the risk management of IT project, which would combine the advantages of the concept of frontend management with the common risk-management tools. On analyzing the current status of research in the field of the risk management of IT project, it was found that using advantages of the concept of front-end management requires to develop an adaptive mechanism for both information processing and decision-making. In this regard, an approach, which is based on adaptive model of the risk management of IT project, has been proposed. The model involves using information from the knowledge base, which is being updated in line with changes in the project. Also, in order to identify causal relations between interactions of elements of the project environment and the success of its implementation, as well as to analyze the current status of the project, a block diagram of the project risks has been designed. The designed diagram can be used within the concept of front-end management.

269-273

Authors: Moroz N. V.

The article develops methodical foundations for implementing the system of professional housing management, which are based on the system approach and require accomplishing a set of the interrelated phases and activities. The stages are: 1) search for and optimized choice of the manager by the association of co-owners; 2) receive-transmit of a multi-compartment building from the condominium's management to the manager's. The first stage includes the following activities: conducting organizational work by the association of co-owners on finding an applicant to perform the duties of manager, choice of the manager, decision by the association of co-owners about involvement of the manager. The second stage involves the following activities: preparation and conclusion of a contract on the provision of management services for object management between the association of co-owners and a professional manager, participation in the work of the commission for receive-transmit of the object to be managed, determining the technical status of the object, drafting and signing of an appropriate act of receive-transmit of the object into management.

279-284

Authors: Naumenko M. O., Morozova L. V.

The article is concerned with the logistics provision of the Armed forces of Ukraine, which is a complex of closely interrelated procedures and consists in coordination, planning, organization, stimulating and monitoring the use of supply funds, as well as implementing a wide range of specialized and economic services. An improved structure of logistics provision of the Armed forces of Ukraine has been developed and proposed. In accordance with the broad functional volume of logistics, military logistics must be built rigidly, providing a fixated organizational structure and a single control center. The logistics orientation of the strategic development of the Armed forces of Ukraine involves formulation of the relevant logistics objectives, which implementation is provided by formation of special internal and external relations

291-296

Authors: Pilipchuk V. P., Dannikov O. V.

The study is aimed at: developing a scientifically sound methodical and practical recommendations for improving the sales management process from the perspective of marketing strategic planning. The authors propose unification as a tool for harmonization of target indicators in accordance with certain criteria in the process of sales management. It is referred to the introduction of a «standard» in the evaluation of development and performance of marketing channel that allows for optimizing the choice of marketing tools to solve similar managerial situations, taking into account specificity of the Ukrainian product market. The result is formalization of business processes, procedures, course for developing approaches to cost analysis of distribution system that will serve as a methodological basis for practical implementation of the strategic management of sales