Business Inform

15-21

Authors: Dluhopolska T. I.

The world-wide globalization processes and the political-military conflicts have exacerbated the problem of social security of the people of various world countries, which is usually seen from the perspective of both the State and the individual citizen. The article is aimed at analyzing the existing conceptions of social security from different perspectives – political, economic efficiency, and narrative. An analysis of political theories of social security (majority rational voting; pressure groups) has determined that they are based on the redistribution processes, and winning of the individual economic agents is achieved in the political struggle for various «social prizes». An analysis of theories of efficiency (optimal redistribution; optimal retirement insurance; prodigal father; misguided Keynesian; longevity insurance; government economizes on administration costs; return on human capital investment) has determined that they rely on market «fiasco» and can help in understanding which from the social protection programs minimize market failures. An analysis of the descriptive (narrative) theories (chain letters; lump of labor; monopoly capitalism; nearly rational policy) has determined that they are difficult subject to the mathematical interpretation and partially repeat ideas of the previous concepts

30-36

Authors: Riabokin T. V.

The article is aimed at analyzing the dynamics of the economic-financial performance of the national corporate system, identifying trends in its development. An allocation of the corporate system as a structured object and its research will contribute to understanding of the dynamic properties of the corporate system itself, its actors, and the economy as a whole. An analysis of the dynamics of the economic-financial performance of the corporate system of national economy has been carried out. The national accounts of Ukraine for 2008-2015, in particular, in the sectors of both non-financial and financial corporations as the major subsystems of the corporate system, have been analyzed. Trends as to releasing goods and services, intermediate consumption, gross value added, and net value added, incomes, savings, net lending (+), and net borrowing (-), have been highlighted. Future researches should address a deeper analysis of the performance indicators of individual corporations, the corporate structures, constituting a part of the core corporate system, including the financial core, as well as efficiency of the State administration of national economy

45-49

Authors: Kuzmin O. Ye., Yurynets O. V., Melnyk O. H.

The article is concerned with identifying problems and substantiating prospects of development of the cross-border cooperation in the context of the European integration of Ukraine. Both the European and the national regulatory frameworks in the sphere of the cross-border cooperation were carefully analyzed. The key problems in the development of the cross-border cooperation of the border territories of Ukraine with the border territories of the EU Member States, which have legal, institutional, infrastructural, economical, administrative-organizational, social and other origins, have been allocated. It has been substantiated that revitalization and intensification of the crossborder cooperation in the context of the European integration of Ukraine needs making necessary changes in the regulatory and legal framework, developing and implementing the efficient mechanisms and transparent conditions of the State support, institutionalizing the cross-border cooperation bodies, creating conditions for cooperation between parties to the cross-border cooperation, developing customs and border infrastructure, deepening the cultural, social, educational-scientific, and other necessary relationships

55-59

Authors: Skrynkovskyy R. M., Vizniak Yu.Ya., Protsevyat O. S., Koropetskyi O. O.

The article is aimed at defining the essence and the place of diagnostics of insurance system in the sphere of foreign economic activity (FEA) of enterprise within the system of the economic diagnostics of enterprise. It was found that the performed diagnostics: 1) represents a partial diagnostic objective in the system for diagnostic purposes (element, partial, complex) for fundamental poly-criteria and system-oriented diagnostics of the enterprise activity; 2) is the process of identifying the status, analyzing and conducting the comprehensive assessment of the system of insurance of enterprise in the sphere of FEA, taking account of the legal responsibility (especially in the context of adaptation of Ukrainian legislation to the legislation of the European Union) with a view to identify and solve problems in the sphere of protection of the property interests of enterprise from various risks during a specific period, in which certain events occur (insurance events), at the cost of the property funds generated from premiums paid by enterprises to commercial insurance companies or other actors of FEA. Prospect for further research in this direction will be developing a system of diagnostic purposes for the economic diagnostics of enterprise.

65-71

Authors: Lebedeva L. V., Mytrofanova A. S.

The article is aimed at analyzing the economic problems arising from the contradictions of commercialization of the higher education in Ukraine, as well as formulation of recommendations for the State policy in the sphere of higher education. The contradictions between the contemporary postindustrial technological method of production and the market industrial relations have been formulated. The contradictions between the general cultural purpose of higher education and its commercialization in the conditions of postindustrial system have been disclosed. The article analyzes the problems of commercialization of the higher education of Ukraine, such as: disparities in the labor market, problem of common accessibility of knowledge, problem of maintaining the quality of education, imbalance of the interaction of science, education and production; problem of depreciation of higher education, reduction of its quality. The practical significance of results of the study is developing an integrated program for reforming the State regulation system of higher education that involves considering the interrelationships between problems, challenges and recommendations for the State policy and is disclosed in two following spheres: 1) educational standards and 2) organization of activity of the higher education system.

81-88

Authors: Yermak S. O.

The article is aimed at studying the conceptual foundations of the socioeconomic development of enterprise on the basis of innovation by means of the analysis of theoretical studies, publications and practice activities of individual enterprises. The author researched the prerequisites for activating the processes of the socio-economic development on the basis of innovation; the factors affecting it (both internal and external); the mechanisms and tools directed towards developing the potential of enterprise (marketing, production, human, financial, innovation, information, and intellectual). Methods for estimating the competitiveness of enterprises, making use of the expert estimates method, have been considered. As the result, the conceptual foundations for the socio-economic development of enterprise on the basis of innovation have been presented as a model. The proposed conception of the socio-economic development of enterprise on the basis of innovation has the strategic direction and takes into consideration the dynamic development of enterprise, thus resulting in a more detailed study of elements of the organizational-methodical support, which will contribute to improving the functioning of enterprises in the future.

95-102

Authors: Chernikova I. B., Kvаshа O. O., Kіrіlіevа L. O.

The article generalizes and elaborates the methodical techniques of analysis in terms of the taxonomic method within the strategic management system. Issues on application of method of the taxonomic analysis within the information system of enterprises of Kharkiv and Kharkiv region have been considered. It has been suggested to explore 104 enterprises of restaurant business in the city of Kharkiv and Kharkiv region and to identify the profitable restaurants, whose annual turnover exceeds 500-1000 thous. UAH. The carried out analysis shows the usefulness of applying in practice of the restaurant business the foreign methods, based on certain types, techniques and methods of analysis for studying the financial situation of enterprises. The taxonomic method is recommended, which allows to determine the reserves for increase of profit from enterprise’s activity for analyzing the information obtained, under condition of precision of its provision, in general terms. The article can be useful for the functional structures that carry out financial analysis (finance departments, accounting, divisions of marketing, planning, etc.).

107-111

Authors: Kulyk A. B., Manzhos T. V.

The article builds a model of management of stockage for a vertically integrated holding company, consisting of three links of production chain. Mathematical models are used for solving problems of the optimum management of stockage. The objective necessity of creating and maintaining a stockage is due to its significant impact on the efficiency of processes of goods exchange. Using the mathematical modeling, the optimal strategy of management of stockage and its normative level were determined that allows to release significant working assets, which were frozen in the form of stock. A mathematical model of management of a stock system for a vertically integrated company has been built, the optimum strategy for operation of such a system has been defined. The received optimal solutions establish the overall level of inventory for a holding company as a whole and the proportion of stock for each production separately

121-130

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

The article is aimed at substantiation of possibilities to attract methods of the multi-approach simulation modeling in the process of management of distribution channels for pharmaceutical enterprises. Problems of functioning of enterprises of the domestic pharmaceutical industry sector have been determined, in particular in the sphere of the sales activity. The need for applying flexible methods of management of distribution channels on the basis of their modeling has been proved. As a mathematical apparatus, the multiapproach paradigm of simulation modeling is proposed. The model of functioning of a direct distribution channel, powered by the software platform AnyLogic using the system-dynamic and the agent-based approaches, has been proposed. The processes of pharmaceutical enterprise’s interaction with pharmacy network have been presented on the separate model fragment. The multi-approach base of simulation on the AnyLogic platform provides to achieve different levels of abstraction and aggregation of the researched processes. The training nature of the model, as well as its modularity and openness, contribute to the parametric setting up the experiments according to different scenarios and can be tailored to the specific enterprises in the pharmaceutical industry sector.

137-145

Authors: Lisnichuk O. A.

The article is aimed at exploring the topical theoretical-methodical and practical aspects of evaluation and management of the sanitization capability of industrial enterprises through the use of the sanitization potential. A corresponding scientific-methodical basis for modeling and forecasting the probability of bankruptcy of enterprises, evaluating their sanitization potential, as well as forecasting the probability for recovering the sanitization capability, has been developed. Both the essence and the characteristic features of the sanitization capability of enterprises have been characterized. The concepts of «sanitization potential» and «sanitization capability» have been clarified, the expanded internal structure of the sanitization potential of enterprise has been defined, methods for its evaluation have been developed. A mechanism for financial management of the sanitization capability of enterprises has been developed; possibility of using foreign experience in management of the sanitization capability has been examined, prediction calculations of the sanitization capability for the studied machine-building enterprises have been provided.

152-157

Authors: Kostyuk T. O., Martynenkov V. I., Lucenko I. O.

The article is concerned with generalizing the international experience on the use of different approaches to reforming the development of rural territories by aspects and levels of economic security. In the world countries, there are four approaches: sectoral, cross-sectoral, territorial, and local. In Ukraine, in the process of reforming the development of rural territories, as the basic was selected the cross-sectoral approach. The authors specify the importance of differentiated application and other approaches that allow to implement creative use of reforming tools, taking account of the local characteristics of development. In addition, it is proved that a certain proportion of the rural areas has significant comparative advantages, contributing to the economic success and growth of well-being of the population. The main driving force appears to be the more attractive conditions for life and work, among which the transport infrastructure has a high level of priority, since it reduces constraints on the choice of place of residence.

166-171

Authors: Kuzmenko O. O., Tkachenko T. I.

The article considers the process of formation of principles and tasks for revenue management of tourism enterprise. Essence of the concept of «revenue management» has been analyzed and expanded. The methodology is based on a system of methods and approaches which provide a conceptual unity of research. The methodical principles in the theoretical substantiation of the concept of «revenue management» are: comparison, induction, deduction and synthesis, method of analogies. It has been concluded that management of revenue and expenditure of tourism enterprise is an integral part of the work associated with developing an economic strategy for the functioning of enterprise. In particular, revenue management is aimed at creation of economic conditions, providing for compensation of constant and variable expenses, full and timely payment of all types of taxes, compulsory payments, and ensuring the target profit.

178-183

Authors: Basanskaya N. V., Smutchak Z. V

The article is aimed at studying the peculiarities of legal regulation as to internally displaced persons, identifying the circumstances that contribute to emerging of this phenomenon. The article discusses the current problems of ensuring the rights and freedoms of internally displaced persons in Ukraine as well as prospects of improvement of legislation on the regulation and ensuring the legal status of these persons. The existing provisions of national legislation concerning the legal providing as to status of persons compelled to leave their place of permanent residence have been allocated. Both the intraregional and the interregional migration of population of Ukraine during the period of its independence since 1991 was analyzed. A number of problems in the sphere of ensuring the rights and freedoms of internally displaced persons in Ukraine, their employability and adaptability, have been identified; ways of overcoming them have been suggested. Prospects for further research in this direction are related to activities of the State migration policy of Ukraine to harmonization of the migration space and regulating the migratory movement of the population.

190-195

Authors: Hodiashchev M. O.

The article defines the basic immanent subsystems of the business activity of enterprises. For this purpose, essence of the category of «business activity» has been researched. Writings of foreign and domestic scholars concerning the composition of the subsystems of the business activity of enterprises have been analyzed. A structural analysis of its components has been carried out. The subsystems of business activity have been characterized and classified by the criterial attributes. It has been found that most scholars set focus on quantification of the structural components of business activity, rather than its quality characteristic. At the same time has been determined that specially the quantitative essence of business activity is being adjusted through requirements of the quality system of enterprise. It has been proved that the problem of immanence of the subsystems of business activity of enterprises is of ambivalent, multifaceted nature. On the basis of the carried out analysis, topicality of usage in enterprises of five immanent subsystems of business activity has been substantiated. Their key features and applicability have been determined.

203-209

Authors: Todoshchuk A. V., Kots I. I.

The article is concerned with development and substantiation of a method for planning the tolling operations in the context of sustainable development of processing enterprises. The proposed method provides two key planning vectors: planning the mechanisms, parameters and conditions of implementation of tolling operations, and planning for sustainable development of processing enterprise in conditions of implementation of tolling operations in order to formulate prospects for setting up the independent production and economic activities. It has been proven that planning the tolling operations is inextricably linked with the diagnostic potential of processing enterprise according to its key components. The priority components of potential of processing enterprise for implementation of the tolling operations have been allocated. The optimum profiles for condition cards and for the level of implementation of potential of processing enterprise as guidelines in order to substantiate the feasibility of implementation of the tolling operations have been formed. Prospect for further research is an analysis of the current status of the tolling operations at the domestic processing enterprises.

215-219

Authors: Portna O. V.

The article is aimed at considering advantages and disadvantages of the existing quantitative estimation, determining problematic aspects and, on this basis, improving the methods for calculating the aggregate financial potential of Ukraine. On the basis of an analysis of existing methods for quantifying the financial potential of Ukraine has been determined that they contain a number of discussion issues and problematic aspects. It has been suggested to consider within the composition of the aggregate financial capacity of country: the financial resources of enterprises as the total value of assets from the balance sheets of enterprises; the financial resources of the population as the total value of incomes of the population. Accounting the balanceof-payments data is not only a factor of formation and implementation of the aggregate financial potential of country, but also, in addition to the existing methods, is the analytical basis for accounting all international transfers, leakages and injections of resources both in terms of all components and in the aggregate financial potential of country as a whole. Prospects for further research in this direction will be more accurate and complete calculation of the financial possibilities of country, working out practical measures to enhance efficiency of the aggregate financial potential of Ukraine.

225-230

Authors: Husarevych N. V.

The article is aimed at disclosing the essence of the State budget deficit, as well as the methods for managing the budget deficit at the present stage of the economic development of country. Economic essence of the budget deficit along with the main criteria for determining the efficiency of management of deficit have been disclosed. It has been determined that of importance when developing and implementing an effective State policy in the sphere of public finances, as well as the economic security of country, is to take into consideration the impact on economic growth of the tools for regulating the budget deficit, including both the revenues and the expenditures budget, and public debt. Some approaches to managing the budget deficit in the medium term perspective have been provided. The necessity of improving the mechanism for financing of the budget deficit in the current conditions of economic transformations has been substantiated.

237-241

Authors: Soboliev V. M., Sobolieva O. P.

The purpose of the article is to reveal the potential of modern achievements of the methodology of economic science for forecasting the development trends of the banking system of Ukraine after the nationalization of Privatbank. For this purpose, it is proposed to apply three components of the modern methodological system: the theory of behavioral finance, the theory of institutional design, and the concept of narrative analysis. This approach allows to identify some of the features of the modern state-controlled banking system of Ukraine, which can not be detected applying traditional approaches, although they at certain periods of time have the strongest impact on the development of this system. The identification of these features allows to take a new approach to solving the problem of increasing the effectiveness of institutional construction in the banking sector of the country. In particular, the promising way of forecasting the development trend of the banking system can be a comprehensive analysis of the conflict of the interests of the state in its performing various functions in the banking market. Such an analysis is a subject of further research on this problem.

253-263

Authors: Kikot O. Yu.

The article outlines foundations of management of the securities auction trade mechanism. In particular, its nature is studied and a definition of management of the securities auction trade mechanism is provided. Principles of management of the securities auction trade mechanism are proposed and substantiated. A procedure for managing the securities auction trade mechanism, consisting of four stages, has been developed. The key management tools are identified and classified according to the area of influence on the securities auction trade mechanism. Each tool is sortied into one of the four groups: tools of general impact, tools of auction competition management, tools of auction revenue management; tools of management of post auction resale opportunities. Furthermore, peculiarities of applying each classified management tool are examined.

269-274

Authors: Shvets O. V.

The article is aimed at improving the methodical approaches to evaluating the credit risk control and substantiating the need to use an integrated indicator for determining the quality of the credit risk control. A methodical approach to evaluating quality of the credit risk control has been proposed, which, unlike the available ones, provides an evaluating of quality of the risk control from two perspectives: evaluating efficiency of the credit risk control and efficiency of the bank’s performance, which is related to the credit activity. Such an approach provides to evaluate both the actual and the potential financial impacts from implementation of the credit risk control. It has been suggested that the integral estimation be used, based on the multi-criteria approach, which allows to comprehensively evaluate the effectiveness of the credit risk control. The suggested scientific-methodical approach to evaluating quality of the credit risk control provides banks to evaluate this type of managerial activities with the aim of improving its efficiency, ensures the methods for monitoring implementation of the decisions made.

282-289

Authors: Voinova T. S.

The article is aimed at the theoretical substantiation of the approach to organizing the State tax audit and developing recommendations on improvement of the legal framework for implementation of its results. It has been concluded that terminological controversy over the appropriateness of the tax audit as a form of the State tax control is mainly driven by the relative newness of the term «audit» in the post-Soviet space. The legislative recognition of tax audit as a legal form of the State tax control was considered as a means of ensuring the legitimacy of findings of the State fiscal service of Ukraine in the part implementation of advanced world experience in the domestic practice, as well as implementation of real steps on transformation of tax inspections in the real tax audit. The theoretical approach to definition of the content of stages of State tax audit has been clarified. Further study will be required for issues of the analysis of features of use of sampling along with the concept of materiality related to distortions in the tax reporting when implementing the tax audit by the State fiscal service bodies, as well as development of policies and procedures for both the internal and the external quality control of the State tax audit.

296-301

Authors: Vysochan O. O., Yasinskaya A. I.

The article is aimed at developing methods for accounting and distribution of costs for the non-budgetary non-profit organizations. An information model of receipt, distribution and use of financial resources of a non-budgetary nonprofit organization within the structure of interrelationships of «accounting – management» has been proposed. The existing methods for distribution of the indirect costs of the non-budgetary non-profit organization in proportion to the direct costs on the projects have been improved. According to them, distribution of the indirect costs for projects of the non-budgetary non-profit organization is proposed to implement in four stages: defining the amounts of the direct costs in terms of projects that will be used as the base of distribution; calculating the coefficients of distribution; allocating from the total indirect costs, accrued in the reporting month, the value authorized to reimburse for a particular project; defining the amount of the indirect costs relating to a specific period during the reporting month. Also an analysis of the accounting practices of the indirect costs using the accounts of 8th and 9th grades was carried out. Prospect for further research in this direction is finding solution to the problem of relevance and consistency of the methodological logic of using the accounts of «Production», «Administrative costs», and «Other costs of the operating activity» for the cost accounting.

307-317

Authors: Tarnavska N. P., Demkiv I. O.

The article substantiates the basic concepts of construction and development of the enterprise flexibility management system by using the innovative methods of management. Essence of flexibility of enterprise has been defined as a property of maneuver and change the type of market behavior depending on the anticipated changes of the operation environment. The article provides a definition of the enterprise flexibility management system as a complex of measures for the targeted preventive impact on the growth of the market value of enterprise in the face of changes. On the basis of the fundamental provisions of the management theory, innovation, competitive advantages, certain concepts of chaos theory and self-organization of systems, as well as synergetics, the conceptual model of the enterprise flexibility management was built. In terms of the model is shown that evaluation and prediction of the nature of changes is a prerequisite for determining the degree of readiness of enterprise to their perception and formation of mechanism for adequate response with the subsequent formation of a strategic set of types of activities. The conceptual model of the flexibility management of enterprises was approved in the alcohol industry of Ukraine in the process of its transformation from mono-productive into multi-productive.

322-330

Authors: Saukh I. V.

The article is concerned with exploring the procedure of organization and conducting strategic analysis at the tourism enterprise and developing the organizational structure, aimed at improving the level of development of its financial potential. It has been determined that, with a view to form the organizational structure of strategic analysis at the tourism enterprise, one must take into consideration the factors impacting its building (volumes of economic activity; its goal; the organizational-legal form of ownership; style of leadership at the enterprise; presence of the enterprise’s development strategy, and adequacy of financial resources). A comparative characterization of the organizational structures of the tourism enterprise has been carried out, where efficiency and effectiveness of forming the problem- and target-oriented model of organization of strategic analysis, an approximate structure of which is offered in the article, have been proven. Also a typical structure of the Provisions on the division of economic analysis (including strategic analysis) has been proposed. For the joint-stock companies of tourism business, usage of operogram has been suggested, which is a form of network planning and helps to optimize the duration of works as well as an efficient distribution of resources by particular works at the stage of implementation of strategy.

337-342

Authors: Pilevych D. S.

The article explores the role of controlling in ensuring the financial security of enterprise. Peculiarities of formation of information resource within the terms of functioning of business entities were considered. It has been proposed to organize handling of management information at enterprises making use of controlling as a contemporary management model. The article also emphasizes the significant role of controlling in ensuring the financial and economic security of enterprise, considering its specific tools and opportunities for a properly organized process of collection of various types of information, its processing, and analytical studying.

347-354

Authors: Danylenko Ye. S.

The article carries out the etymological analysis of the categories of «need» and «motive» in the context of managing the behavior of consumers in the market for sales of cars. It has been found that both concepts are constituents of the process of motivation. The author’s own definitions of these categories have been suggested, which address the causes of needs and motivations, as well as options for their transformation. A special model of the process of motivation of consumers of cars has been developed, which takes into consideration influence of both the external and the internal factors on the human needs and motives, estimation of purchase options and decision-making. The carried out etymological analysis sets up foundations for further study of the complex of purchase motivators, which animate customers when choosing a car