Business Inform

8-12

Authors: Feofanova I. V.

The article is aimed at defining the questions, giving answers to which is necessary for scientific substantiation of the tax transformation in Ukraine. The article analyzes the structural-logical relationships of the theories, providing substantiation of tax systems and transformation of them. Various views on the level of both the tax burden and the distribution of the tax burden between big and small business have been systematized. The issues that require theoretical substantiation when choosing a model of tax system have been identified. It is determined that shares of both indirect and direct taxes and their rates can be substantiated by calculations on the basis of statistical data. The results of the presented research can be used to develop the algorithm for theoretical substantiation of tax transformation.

20-25

Authors: Panevnyk T. M., Bolgarova N. K.

The article considers both the dynamics and the structure of oil and gas production in Ukraine, situation of the oil and gas companies at the current stage of globalization of the world economy have been covered. The main problems impacting the functioning of the domestic industry sector have been identified, including the lack of effectiveness of the existing integration processes. The world trends and patterns of integration processes have been considered. It has been determined that the oil and gas industry sector leaders are the multinational companies that actively use integration in their practices. The current trends in creating integration linkages in different parts of the process chain in the oil and gas industry have been identified. Influence by large corporations of the innovative type on the creation of a favorable investment climate has been confirmed, as well as conducting their own policies of expansion in the overseas markets. On the basis of studying the foreign experience, expediency of development of the oil and gas sector enterprises by activating integration processes has been substantiated. Priorities and possibilities for further functioning of enterprises in the the oil and gas industry sector have been identified.

32-39

Authors: Vlasova K. M.

The article is aimed at studying the main trends of development of the market of the European Union in the context of the gradual integration of Ukrainian meat producers in this economic space, estimation of prospects for the domestic producers through the prism of their readiness to export products to this foreign market. The current status of development of the consumer market and features of the State regulation as to producers of meat products in the EU have been analyzed. The status of export activities of the meat processing enterprises in the EU has been researched, taking into account the tariff quotas and their usage in 2014-2015, as well as the current status of implementation of quality management systems as well as production safety in accordance with the national and international standards. Status of registration of the place of origin for the Ukrainian meat products has been analyzed as one of the means for promoting Ukrainian goods to the EU market. The major obstacles against the market entering by Ukrainian meat processing enterprises have been highlighted, taking account of the barriers that were relevant to Poland, Romania and Bulgaria in the process of implementation of the freedom trade zone agreement. Some ways to overcome known obstacles for Ukrainian meat-processing enterprises in the process of deepening the integration in the economic space of the EU have been proposed.

46-51

Authors: Purdenko Ol. A.

The aim of the article is to study the strengths and weaknesses of the current reforms and provide appropriate recommendations and proposals to improve the regulatory and economic business environment. The article analyzes the introduced reforms in the aspect of the regulatory field and the active current system of taxation with the detailing of the type and content of the basic implemented measures. There have been justified the advantages and disadvantages of the introduced system of taxation with respect to the main budget forming taxes, such as the enterprise income taxes, value added tax, individual income tax considering changes in the administering of unified social tax (UST) and war tax, excise duty. On the basis of the results of the study it has been found that the introduced reforms only partially improved the tax administration system and in no way reduced the announced tax burden, the time spending of business for preparing the current report was not significantly reduced.

57-62

Authors: Klymchuk O. V.

The article is aimed to study the worldwide trends in development of innovative processes and creation of cluster structures for elaborating methodological foundations for establishing the competitive production of biofuels. The article highlights the cluster approaches in conducting the global commercial activities that create effective mechanisms and tools to encourage innovation-investment regional development and can be characterized by their relevance for the Ukrainian economy. Emphasis is made on the matter that clustering is one of the key tools for structuring the energy market, integrated exploiting the potential of bioenergy industry sector, management of the economic policies of redistribution of value added, implementation of the growth of investment attractiveness of the biofuel industry in our country. It has been concluded that cluster development in the biofuel production will stimulate specialization and cooperation processes in the agro-industrial economy sector, bringing together related businesses in the direction of an effective interaction, thereby ensuring a high level of competitiveness of biofuels in both the national and the international markets.

74-80

Authors: Oleksandrenko I. V.

The market value of region is an indicator of its efficient development, competitiveness and the ability to adapt quickly to the new integration changes. As far as there aren't researches on determining and forming the market value of region, the aim of this article is development and conceptual substantiation of an approach to determining the market value of region. A theoretical analysis of available theories of value has been carried out, allowing to organize them and to allocate the basic conceptions in the plane of the value determination of object. Thus, resource, effective and market value conceptions have been allocated. Each of the theories of value was studied in detail, which allowed to allocate the main cost factors and substantiate the key factors in forming the value of region. Defining the market value of region has been substantiated in terms of the resource, the effective and the market value conceptions. Results of the research can serve as basis for development of methods for estimating the market value of region, identifying the factors of its formation and provision

86-92

Authors: Tkachenko M. O.

The article is concerned with developing a methodical approach to forecasting results of introduction of a complex of management technologies and financial tools in terms of restructuring a system for management of innovative development of enterprise. Theoretical foundations and main stages of management of innovative development of enterprise on the basis of restructuring have been considered, the main principles of the methodical provision of the forecasting results of restructuring a system for management of innovative development of enterprise have been provided. The results of forecasting the changes of positioning in matrix and economic effect from the introduction of complex of management technologies, as well as financial-economic instrumentarium for restructuring a system for management of innovative development for the enterprises of the Kharkiv region have been demonstrated.

99-105

Authors: Korepanov O. S., Lazebnyk Iu. O., Ponomarova T. V., Chala T. G.

The aim of the article is to provide methodological support for the monitoring of higher educational establishments in view of the ranking of higher educational establishments. The application of the proposed methodology is demonstrated by the example of higher educational establishments of the Kharkiv region. The article considers the evaluation methodology for the ranking of higher educational establishments of the city of Kharkiv by the level of education quality. It is suggested to use the ranking methodology based on the expert evaluation of the chosen criteria. It is proposed to form the ranking of Kharkiv higher educational establishments on the basis of 4 criteria complying with the modern international approaches. The formation of information and analytical support of the research was performed, in particular, a system of statistical indicators according to the objectives of the study was formed and their information filling was carried out on the basis of the selected sources of statistical information. The ranking scores and places of higher educational establishments of the ІІІ.-ІV. accreditation level of the city of Kharkiv in the general ranking were determined

113-121

Authors: Borshch L. M.

The article provides a methodical approach to evaluating economic feasibility of production of natural shale gas by the major shale basins in Ukraine at the pre-investment stage. The substantiation of economic feasibility of production of the natural shale gas has been done using the method of analogy and on the basis of building econometric dependencies by the basic shale basins in the United States of America. The conducted economic evaluation of feasibility of production of natural shale gas included forecasting as to production costs on the wellhead by different depths and estimation of investment attractiveness as for different aggregative states. An approbation of the presented methodical approach was implemented for the Dnipro-Donetsk and Carpathian shale basins, on the basis of which a conclusion about the higher investment attractiveness of the first basin has been drawn, given its reservoir characteristics and presence of deposits of unconventional hydrocarbons in different aggregative states.

128-133

Authors: Cheberiako O. V., Kryvovyaz M. A.

The article analyzes and systematizes the basic approaches to evaluating the financial security of entities of entrepreneurial activity. Attention is paid to the importance of determining the level of financial security of enterprise in the current economic conditions. The main approaches to evaluating financial security have been allocated, namely: indicator; resource-functional; aggregate; the approach based on determining the probability of bankruptcy; on the basis of the criterion of «minimum aggregate damage to security»; program-target; method based on the analysis of systems for financial security and evaluation of enterprise value, using the income approach. The main advantages and disadvantages of the above approaches have been analyzed, along with highlighting the problem of adapting them to the peculiarities of the domestic economy, specifics of each individual enterprise, the industry in which enterprise operates, and the factors of external influence. The problem of insufficient research on the methods to evaluating the level of financial security with special emphasis for its micro level has been illuminated

139-146

Authors: Perederko V. P.

The article is concerned with analyzing the current status of the public statistical observations in the sphere of tourism with the aim of identifying the main problems and disadvantages of the sectoral statistical reporting together with the development of experimental methods for calculating the integral contribution of tourism to the gross regional product (GRP) and/or the gross value added (GVA). Despite the fact that today the theoretical developments and methodological recommendations, which consider tourism through the prism of socio-economic development, are represented in the works by many researchers, in Ukraine there are no comprehensive statistics on tourism as an economic category and no official methods for calculating the contribution of tourism to both the gross domestic and the gross regional products, although such calculations are held abroad for a long time. Statistical information is a basis for the market planning in the economy, in this respect the article proposes a technique for determining the share of tourism in GRP/GVA. Further research should be aimed at identifying catalysts of growth of the socio-economic value of tourism through the development of an integrated tourism statistics as a methodological basis for the determining of the impact of tourism on the economy of regions in particular and the State as a whole.

154-162

Authors: Pursky O. I., Grynyuk B. V., Demchenko R. S

The article considers mechanisms for the software and hardware implementation of the Web-based system for management of interaction of the e-commerce actors. A modular structure of the functional blocks related to the Web-application has been developed, which includes: the user authentication module; the administrating module; the block for implementing functions of the mathematical domain model and procedures for the information processing; the database for storing the initial data, the trade performance indicators and the results of calculations, as well as the content of the Webapplication interface elements; the module of logistics; the server end that implements the procedures for accessing the database, the formation of modes of displaying models and functions of the mathematical domain model; the interface that provides interactive access to the functions of the Webapplication for users. A model of database and a structural scheme of the logistics module for the Web-based system have been provided. A software implementation of the Web-based system for management of interaction of the e-commerce actors has been accomplished.

170-175

Authors: Stryzhychenko K. A.

The article is aimed at proving the need for revision of the neoclassical paradigm concerning the regulation of the financial world market in the context of transformational changes in the world economy. The conceptual question about the possibility of preventing the global financial crisis 2007-2009 has been considered in terms of the existing neoclassical paradigm. Studying the problems of regulation of the financial market has shown the inevitability of the most recent economic crisis and the need to review its causes. To analyze the causes of the crisis, a study on the financial bubbles was undertaken, whereby the need to concentrate on the endogenous causes of the crisis, rather than on the consequences of poor management of financial market, was identified. A detailed analysis of provisions of the neoclassical paradigm has displayed its ineffectiveness in the face of emergence of the new economy and the inability to ensure sustainable development in the context of globalization and the internationalization of the economy.

180-184

Authors: Kovalyuk A. O.

The author considers the theoretical foundations for defining the substance of financial intermediation in Ukraine, namely the meaning of the term of «intermediation» provided in the explanatory dictionary, the term of «financial intermediation» provided in the Commercial code of Ukraine, laws of Ukraine, other regulatory legal acts. Also in the publication definitions for finance and financial services are compared. Definitions of intermediation services in the markets for financial services have been presented. On the basis of the above indicated, substance of financial intermediation has been determined. Financial intermediaries have been classified in accordance with their activities, by the model of cooperation with other financial institutions, and by the functions that they perform. Features of financial intermediation for the different categories of participants in the market have been provided. The advantages and disadvantages of

190-196

Authors: Ponomarenko T. V.

It has been determined that modern approaches disclose the essence of the economic sustainability of enterprise, directing on achieving the current values of the priority parameters (solvency, profitability, efficiency of resources use, structural integrity, etc.). Questions about the formation of these parameters and preserving them in a prospective period are being covered in the scientific space in a fragmented manner. With this in mind, the main objective of the article is studying the cognitive prerequisites of ensuring the economic sustainability. It is displayed that the current state of sustainability is provided and maintained by the abilities of company's top-management. Specially, the dynamic ability that ontologically is formed by reaction of managerial staff to changes in the objective reality appears as a key factor in ensuring the economic sustainability. In the author's understanding, ensuring the economic stability is a permanent process, based on the cognitive-subjective pattern for formation and modification of the managers' abilities, which define the range of reflexive actions for the turbulence of conditions of management, whether proactive or reactive. The interactive phenomenon of time is revealed in the article through the prism of its monochromaticism, and polichromaticism.

202-206

Authors: Antonenko I. Ya., Melnyk I. L.

The article is aimed at evaluating the theoretical and practical aspects that define a product strategy of tourism enterprise. The necessity to use the structural-value approach in establishing a product portfolio of tourism enterprise based on the grouping of products according to their degree of profitableness and profitability, as well as influence on the result of their general economic activities has been substantiated. The contemporary factors of both the market and the productive nature, defining a product strategy of tourism enterprise, have been identified. It is proved that in the conditions of implementation of the strategy of diversification a product portfolio of tourism enterprise must meet the needs of the target markets. The article analyzes the possible options for managerial decision-making when matching the interests and desires of producers and consumers of a tourism product, as well as when determining the type of strategic behavior of enterprise. The features of work of a tourism enterprise at the national tourism market have been identified

214-219

Authors: Stupina Yu. Yu., Us Yu. V.

The article is concerned with consolidating and synthesizing various scientific approaches to the management of changes at the machine-building enterprises of Ukraine in terms of the organizational-economic ensuring, as well as demonstrating the efficiency and disclosing the substance of an integrated approach to the management of changes. The substance of the conceptual provisions of the organizational-economic ensuring of management of changes has been disclosed. The separate common approaches to management have been considered and compared, their impact on the process of management of changes at the machine-building enterprises has been projected. The necessity of developing and implementing a universal algorithm of formation of organizational-economic management in the process of implementing changes has been substantiated taking into account peculiarities of activity of enterprises. Attention is focused on a combination of approaches and the use of the integrated approach, taking into consideration specifics of the industry sector where enterprise operates, namely the machine-building.